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Refinery

ATRL Attock Refinery Limited

Latest results: FY2026 · Jun 2026

Watch ATRL · free results alerts

Last close · 16 Oct 2026

Rs 1,219.10 +0.80%

Quarterly · Q1 FY2022 – Q4 FY2026

Attock Refinery Limited (ATRL) quarterly income statement

Attock Refinery Limited reported revenue of Rs 116.9 bn for Q4 FY2026 (Apr – Jun 2026), up 76.9% on Q4 FY2025. Gross profit came to Rs 8.8 bn, a gross margin of 7.5%. Operating profit was Rs 8.3 bn (an operating margin of 7.1%). Finance cost was Rs 0. Tax of Rs 4.6 bn took 44.3% of pre-tax profit. Profit attributable to shareholders was Rs 7.0 bn, up 201.9% on Q4 FY2025, or Rs 65.52 per share.

ATRL income statement (quarterly) (Rs bn)
Rs bn TTM to Jun 2026 Q4 FY2026 * Apr – Jun 2026 Q3 FY2026 * Jan – Mar 2026 Q2 FY2026 * Oct – Dec 2025 Q1 FY2026 * Jul – Sep 2025 Q4 FY2025 * Apr – Jun 2025 Q3 FY2025 Jan – Mar 2025 Q2 FY2025 Oct – Dec 2024 Q1 FY2025 Jul – Sep 2024
Revenue 341.8 116.9 87.8 77.8 59.4 66.1 74.6 80.2 80.7
Cost of revenue (310.3) (108.1) (70.1) (73.7) (58.4) (61.6) (73.8) (77.4) (78.8)
Gross profit 31.5 8.8 17.7 4.1 1.0 4.4 0.8 2.8 1.8
Selling, general & administrative expenses (2.1) (0.6) (0.5) (0.5) (0.5) (0.6) (0.5) (0.4) (0.5)
Operating profit 28.3 8.3 16.2 3.4 0.3 3.4 0.2 2.0 1.0
Finance cost (0.0) 0.0 (0.0) (0.0) (0.0) — (0.0) (0.0) (0.0)
Profit before tax 35.9 10.3 17.9 5.3 2.4 5.4 2.4 5.3 4.9
Taxation (14.4) (4.6) (6.9) (2.0) (0.9) (2.0) (0.9) (2.1) (1.9)
Profit after tax 21.5 5.8 11.0 3.3 1.5 3.4 1.5 3.2 3.1
Profit attributable to shareholders 26.1 7.0 12.7 4.0 2.4 2.3 (1.0) 3.9 3.7
Per share & other
EPS – basic (Rs) Rs 244.45 65.52 118.79 37.62 22.52 21.70 (9.06) 36.46 34.83
EPS – diluted (Rs) Rs 244.45 65.52 118.79 37.62 22.52 21.70 (9.06) 36.46 34.83
Dividend per share (Rs) Rs 17.50 15.00 0.00 2.50 0.00 5.00 0.00 5.00 0.00
EBITDA 31.2 9.1 17.0 4.1 1.1 4.2 0.9 2.8 1.8
Depreciation & amortisation 3.0 0.7 0.7 0.7 0.7 0.7 0.7 0.8 0.7
Weighted average shares mn 106.6 106.6 106.6 106.6 106.6 106.6 106.6 106.6 106.6
ATRL income statement — year-on-year change (Rs mn)
Rs mn Q4 FY2026 * Apr – Jun 2026 Q3 FY2026 * Jan – Mar 2026 Q2 FY2026 * Oct – Dec 2025 Q1 FY2026 * Jul – Sep 2025 Q4 FY2025 * Apr – Jun 2025 Q3 FY2025 Jan – Mar 2025 Q2 FY2025 Oct – Dec 2024 Q1 FY2025 Jul – Sep 2024
Revenue +76.9% +17.7% -3.0% -26.4% -31.7% -7.3% -18.2% -25.2%
Cost of revenue +75.4% -4.9% -4.7% -26.0% -34.4% -1.8% -17.6% -13.4%
Gross profit +98.3% +1,992.0% +44.4% -46.2% +67.6% -84.1% -32.2% -89.1%
Selling, general & administrative expenses +5.0% +4.6% +10.1% +5.5% +22.1% +25.0% +14.2% +32.1%
Operating profit +143.7% +8,858.3% +69.9% -68.2% +95.0% -95.8% -39.0% -93.1%
Finance cost — -27.6% -27.7% -15.4% — +24.1% +10.7% —
Profit before tax +92.8% +641.3% -0.1% -51.6% -0.6% -69.9% -28.9% -73.3%
Taxation +131.9% +638.2% -4.8% -51.6% +8.1% -69.6% -25.7% -73.9%
Profit after tax +70.0% +643.3% +3.0% -51.6% -5.1% -70.1% -30.8% -72.8%
Profit attributable to shareholders +201.9% — +3.2% -35.3% +16.3% -117.5% -26.1% -69.8%
Per share & other
EPS – basic (Rs) +201.9% — +3.2% -35.3% +16.4% -117.6% -26.1% -69.8%
EPS – diluted (Rs) +201.9% — +3.2% -35.3% +16.4% -117.6% -26.1% -69.8%
Dividend per share (Rs) +200.0% — -50.0% — -60.0% — +100.0% —
EBITDA +118.1% +1,731.6% +46.0% -39.6% +70.7% -81.8% -29.3% -88.8%
Depreciation & amortisation -0.4% -0.8% -11.1% +0.8% +8.3% +1.2% +14.8% +8.1%
Weighted average shares — — — — — — — —

Change against the same quarter a year earlier; shown when the earlier figure is positive.

ATRL income statement — common size (Rs mn)
Rs mn Q4 FY2026 * Apr – Jun 2026 Q3 FY2026 * Jan – Mar 2026 Q2 FY2026 * Oct – Dec 2025 Q1 FY2026 * Jul – Sep 2025 Q4 FY2025 * Apr – Jun 2025 Q3 FY2025 Jan – Mar 2025 Q2 FY2025 Oct – Dec 2024 Q1 FY2025 Jul – Sep 2024
Revenue 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
Cost of revenue (92.5%) (79.9%) (94.7%) (98.3%) (93.3%) (98.9%) (96.5%) (97.7%)
Gross profit 7.5% 20.1% 5.3% 1.7% 6.7% 1.1% 3.5% 2.3%
Selling, general & administrative expenses (0.5%) (0.6%) (0.6%) (0.8%) (0.9%) (0.7%) (0.6%) (0.6%)
Operating profit 7.1% 18.5% 4.3% 0.6% 5.2% 0.2% 2.5% 1.3%
Finance cost 0.0% (0.0%) (0.0%) (0.0%) — (0.0%) (0.0%) (0.0%)
Profit before tax 8.8% 20.4% 6.8% 4.0% 8.1% 3.2% 6.6% 6.1%
Taxation (3.9%) (7.9%) (2.6%) (1.5%) (3.0%) (1.3%) (2.6%) (2.3%)
Profit after tax 4.9% 12.5% 4.3% 2.5% 5.1% 2.0% 4.0% 3.8%
Profit attributable to shareholders 6.0% 14.4% 5.2% 4.0% 3.5% (1.3%) 4.8% 4.6%
Per share & other
EBITDA 7.8% 19.3% 5.3% 1.8% 6.3% 1.2% 3.5% 2.2%
Depreciation & amortisation 0.6% 0.8% 1.0% 1.2% 1.1% 1.0% 1.0% 0.9%

Each line as a percentage of revenue.

Figures in Pakistani rupees as reported by the company; costs and cash outflows in brackets; "—" = not reported. TTM = the latest four quarters added together. * Figures in this period do not fully reconcile in the source data (hover the * for details). Updated 16 Oct 2026.

All reported line items 124
ATRL income statement — all reported line items (Rs bn)
Rs bn Q4 FY2026 Apr – Jun 2026 Q3 FY2026 Jan – Mar 2026 Q2 FY2026 Oct – Dec 2025 Q1 FY2026 Jul – Sep 2025 Q4 FY2025 Apr – Jun 2025 Q3 FY2025 Jan – Mar 2025 Q2 FY2025 Oct – Dec 2024 Q1 FY2025 Jul – Sep 2024
Revenue from Goods & Services 116.9 87.8 77.8 59.4 66.1 74.6 80.2 80.7
Sales Returns, Allowances & Other Revenue Adjustments — — — — — — 0.9 1.0
Revenue Taxes 43.7 43.7 35.6 28.9 30.8 25.5 29.5 27.8
Gross Revenue from Business Activities - Total 160.5 131.5 113.4 88.2 96.9 100.1 110.7 109.5
Revenue from Business Activities - Total 116.9 87.8 77.8 59.4 66.1 74.6 80.2 80.7
Cost of Operating Revenue 108.1 70.1 73.7 58.4 61.6 73.8 77.4 78.8
Cost of Revenues - Total 108.1 70.1 73.7 58.4 61.6 73.8 77.4 78.8
Cost of Revenues - Unclassified (3.7) 66.9 3.7 3.6 7.1 4.1 4.7 3.7
Selling, General & Administrative Expenses - Total 0.6 0.5 0.5 0.5 0.6 0.5 0.4 0.5
Selling, General & Administrative Expenses - Unclassified 0.6 — — — — — — —
Depreciation in Cost of Revenues 0.7 0.7 0.7 0.7 0.7 0.7 0.8 0.7
Labor & Related Expenses including Stock-Based Compensation in Cost of Revenues 0.8 0.5 0.5 0.5 0.6 0.6 0.5 0.5
Material Expenses 110.3 1.9 68.8 53.6 53.3 68.4 71.3 74.0
Material Expenses - Materials, Inventory, Own Work & Utility - Unclassified 109.2 7.6 69.2 62.3 53.5 68.2 70.7 73.5
Other Operating Expense/(Income) - Net (0.2) 0.9 0.2 0.2 0.4 0.2 0.4 0.3
Changes in Inventory 1.1 (5.7) (0.4) (8.7) (0.3) 0.1 0.6 0.5
Ground leases/Rental Expenses in Cost of Revenues 0.0 — — — — — — —
Cost of Revenues - Other - Total — 0.0 0.0 0.0 — 0.0 0.0 0.0
Gross Profit - Industrials/Property - Total 8.8 17.7 4.1 1.0 4.4 0.8 2.8 1.8
Operating Expenses - Total 108.5 71.5 74.4 59.0 62.6 74.4 78.2 79.6
Research & Development Expense 0.0 — — — — — — —
Operating Profit before Non-Recurring Income/(Expense) 8.3 16.2 3.4 0.3 3.4 0.2 2.0 1.0
Financing Income/(Expense) - Net - Total 1.8 1.6 2.0 2.0 2.1 2.2 3.3 3.9
Interest Expense - Net of (Interest Income) (1.9) (1.7) (2.1) (2.1) (2.3) (2.3) (3.4) (3.9)
Interest Expense - Net of Capitalized Interest 0.0 0.0 0.0 0.0 — 0.0 0.0 0.0
Non-Interest Financial Income/(Expense) - Total (0.1) (0.0) (0.1) (0.1) (0.2) (0.1) (0.1) (0.1)
Non-Interest Financial Income/(Expense) - Other - Net (0.0) (0.0) (0.0) (0.0) (0.1) (0.0) (0.0) (0.0)
Sale of Tangible & Intangible Fixed Assets - Gain/Loss 0.0 — — — 0.0 — — —
Other Non-Operating Income/(Expense) - Total 0.2 0.0 (0.1) 0.0 (0.1) 0.0 0.0 0.0
Non-Operating Rental Income 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Foreign Exchange Gain/(Loss) - Non-Business (0.1) (0.0) (0.1) (0.1) (0.1) (0.1) (0.1) (0.1)
Normalized Pre-tax Profit 10.3 17.9 5.4 2.4 5.3 2.4 5.3 4.9
Non-Recurring Income/Expense - Total (0.0) 0.0 (0.0) 0.0 0.0 (0.0) (0.0) 0.0
Interest Income - Non-Bank 1.9 1.7 2.1 2.1 2.3 2.4 3.4 4.0
Impairment - Financial Investments 0.0 (0.0) 0.0 (0.0) (0.0) 0.0 0.0 (0.0)
Fair Value Adjustments - Financial Investments — — — 0.0 — — — —
Provision for Income Tax Expense- Unclassified 4.6 — — — — — — —
Income before Taxes 10.3 17.9 5.3 2.4 5.4 2.4 5.3 4.9
Equity in Earnings/(Loss) of Affiliates (after Taxes) 1.6 1.7 0.7 0.9 (3.2) (2.4) 0.7 0.7
Income Taxes 4.6 6.9 2.0 0.9 2.0 0.9 2.1 1.9
Income Taxes for the Year - Current — 7.1 2.2 1.1 2.2 1.1 2.3 2.0
Income Taxes - Deferred — (0.2) (0.2) (0.2) (0.2) (0.1) (0.2) (0.2)
Net Income after Tax 5.8 11.0 3.3 1.5 3.4 1.5 3.2 3.1
Income before Discontinued Operations & Extraordinary Items 7.3 12.7 4.0 2.4 0.2 (1.0) 3.9 3.7
Net Income before Minority Interest 7.0 12.7 4.0 2.4 2.3 (1.0) 3.9 3.7
Net Income after Minority Interest 7.0 12.7 4.0 2.4 2.3 (1.0) 3.9 3.7
Income Available to Common Shares 7.0 12.7 4.0 2.4 2.3 (1.0) 3.9 3.7
Extraordinary Activities - after Tax - Gain/(Loss) (0.4) — — — 2.1 — — —
Other Comprehensive Income - Starting Line 7.0 12.7 4.0 2.4 2.3 (1.0) 3.9 3.7
Other Comprehensive Income - Unrealized Investment Gain/(Loss) 0.0 — — — (0.0) — — —
Other Comprehensive Income - Revaluation of Tangible & Intangible Assets 7.8 — — — — — — —
Other Comprehensive Income - Other — — 0.0 — — — — —
Extraordinary Items (0.4) — — — 2.1 — — —
Other Comprehensive Income - Associated Companies (0.0) 0.0 (0.0) (0.0) (0.0) 0.0 0.0 0.0
Other Comprehensive Income - Pension Related 0.0 — — — 0.1 — — —
Other Comprehensive Income - Income Tax (0.0) — — — (0.0) — — —
Other Comprehensive Income - Net of Tax - Total 7.8 0.0 (0.0) (0.0) 0.0 0.0 0.0 0.0
Comprehensive Income before Minority Interest - Total 14.8 12.7 4.0 2.4 2.4 (1.0) 3.9 3.7
Comprehensive Income - Attributable to Parent Company Equity Holders - Total 14.8 12.7 4.0 2.4 2.4 (1.0) 3.9 3.7
DPS - Common - Gross - Issue - By Period End Date Rs 15.00 0.00 2.50 0.00 5.00 0.00 5.00 0.00
Net Income - Basic - including Extraordinary Items Applicable to Common - Total 7.0 12.7 4.0 2.4 2.3 (1.0) 3.9 3.7
Income available to Common excluding Extraordinary Items 7.3 12.7 4.0 2.4 0.2 (1.0) 3.9 3.7
Shares used to calculate Basic EPS - Total mn 106.6 106.6 106.6 106.6 106.6 106.6 106.6 106.6
EPS - Basic - including Extraordinary Items Applicable to Common - Total Rs 65.52 118.79 37.62 22.52 21.70 (9.06) 36.46 34.83
EPS - Basic - excluding Extraordinary Items Applicable to Common - Total Rs 68.84 118.79 37.62 22.52 1.63 (9.06) 36.46 34.83
EPS - Basic - excluding Extraordinary Items - Normalized - Total Rs 68.85 118.75 37.92 22.39 1.46 (8.96) 36.49 34.76
Allocated Net Income including Extraordinary Items Applicable to Common - Issue Specific 7.0 12.7 4.0 2.4 2.3 (1.0) 3.9 3.7
Earnings Allocation Factor - Basic - Issue Specific 1.00× 1.00× 1.00× 1.00× 1.00× 1.00× 1.00× 1.00×
Shares used to calculate Basic EPS - Issue Specific mn 106.6 106.6 106.6 106.6 106.6 106.6 106.6 106.6
EPS - Basic - including Extraordinary Items Applicable to Common - Issue Specific Rs 65.52 118.79 37.62 22.52 21.70 (9.06) 36.46 34.83
EPS - Basic - excluding Extraordinary Items Applicable to Common - Issue Specific Rs 68.84 118.79 37.62 22.52 1.63 (9.06) 36.46 34.83
EPS - Basic - excluding Extraordinary Items - Normalized - Issue Specific Rs 68.85 118.75 37.92 22.39 1.46 (8.96) 36.49 34.76
EPS - Basic from Discontinued Operations & Extraordinary Items Rs (3.32) 0.00 0.00 0.00 20.07 0.00 0.00 0.00
Comprehensive Earnings Per Share - Basic - Issue Specific Rs 139.00 118.79 37.62 22.52 22.07 (9.06) 36.46 34.84
Net Income - Diluted - including Extraordinary Items Applicable to Common - Total 7.0 12.7 4.0 2.4 2.3 (1.0) 3.9 3.7
Diluted Income available to Common excluding Extraordinary Items 7.3 12.7 4.0 2.4 0.2 (1.0) 3.9 3.7
Shares used to calculate Diluted EPS - Total mn 106.6 106.6 106.6 106.6 106.6 106.6 106.6 106.6
EPS - Diluted - including Extraordinary Items Applicable to Common - Total Rs 65.52 118.79 37.62 22.52 21.70 (9.06) 36.46 34.83
EPS - Diluted - excluding Extraordinary Items Applicable to Common - Total Rs 68.84 118.79 37.62 22.52 1.63 (9.06) 36.46 34.83
EPS - Diluted - excluding Extraordinary Items - Normalized - Total Rs 68.85 118.75 37.92 22.39 1.46 (8.96) 36.49 34.76
Allocated Diluted Net Income including Extraordinary Items Applicable to Common - Issue Specific 7.0 12.7 4.0 2.4 2.3 (1.0) 3.9 3.7
Earnings Allocation Factor - Diluted - Issue Specific 1.00× 1.00× 1.00× 1.00× 1.00× 1.00× 1.00× 1.00×
Shares used to calculate Diluted EPS - Issue Specific mn 106.6 106.6 106.6 106.6 106.6 106.6 106.6 106.6
EPS - Diluted - including Extraordinary Items Applicable to Common - Issue Specific Rs 65.52 118.79 37.62 22.52 21.70 (9.06) 36.46 34.83
EPS - Diluted - excluding Extraordinary Items Applicable to Common - Issue Specific Rs 68.84 118.79 37.62 22.52 1.63 (9.06) 36.46 34.83
EPS - Diluted - excluding Extraordinary Items - Normalized - Issue Specific Rs 68.85 118.75 37.92 22.39 1.46 (8.96) 36.49 34.76
EPS - Diluted from Discontinued Operations & Extraordinary Items Rs (3.32) 0.00 0.00 0.00 20.07 0.00 0.00 0.00
Comprehensive Earnings Per Share - Diluted - Issue Specific Rs 139.00 118.79 37.62 22.52 22.07 (9.06) 36.46 34.84
DPS - Common - Gross - Issue - By Announcement Date Rs 0.00 2.50 0.00 5.00 0.00 5.00 0.00 12.50
DPS - Common - Net - Issue - By Announcement Date Rs 0.00 2.25 0.00 4.50 0.00 4.50 0.00 11.25
Earnings before Interest & Taxes (EBIT) 8.3 16.2 3.4 0.3 3.4 0.2 2.0 1.0
Earnings before Interest, Taxes, Depreciation & Amortization (EBITDA) 9.1 17.0 4.1 1.1 4.2 0.9 2.8 1.8
Earnings before Interest, Taxes, Depreciation & Amortization (EBITDA) and Operating Lease Payments 9.1 — — — — — — —
Depreciation & Amortization - Supplemental 0.7 0.7 0.7 0.7 0.7 0.7 0.8 0.7
Depreciation Expense - Total - Supplemental 0.7 0.7 0.7 0.7 0.7 0.7 0.8 0.7
Depreciation - Financial Lease Right-of-Use Assets - Supplemental 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Depreciation, Depletion & Amortization - Total 0.7 0.7 0.7 0.7 0.7 0.7 0.8 0.7
Depreciation - Total 0.7 0.7 0.7 0.7 0.7 0.7 0.8 0.7
Labor & Related Expenses - Total 0.8 0.5 0.5 0.5 0.6 0.6 0.5 0.5
Labor & Related Expenses - Supplemental 0.8 0.5 0.5 0.5 0.6 0.6 0.5 0.5
Research & Development Expense - Expensed & Capitalized - Total - Supplemental 0.0 — — — — — — —
Research & Development Expense - Supplemental 0.0 — — — — — — —
Normalized after Tax Profit 5.8 11.0 3.4 1.5 3.4 1.5 3.2 3.0
Normalized Net Income from Continuing Operations 7.3 12.7 4.0 2.4 0.2 (1.0) 3.9 3.7
Normalized Net Income - Bottom Line 7.3 12.7 4.0 2.4 0.2 (1.0) 3.9 3.7
Earnings before Interest & Taxes (EBIT) - Normalized 8.4 16.2 3.2 0.3 3.1 0.1 1.9 1.0
Earnings before Interest, Taxes, Depreciation & Amortization (EBITDA) - Normalized 9.1 16.9 4.0 1.0 3.8 0.8 2.8 1.7
Depreciation of Financial Lease Right-of-Use Assets 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Interest Expense on Financial Lease Liabilities - Supplemental 0.0 0.0 0.0 0.0 — — 0.0 0.0
Rental/Operating Lease Expense 0.0 — — — — — — —
Interest Expense 0.0 0.0 0.0 0.0 — 0.0 0.0 0.0
Operating Expenses 108.5 71.5 74.4 59.0 62.6 74.4 78.2 79.6
Selling, General & Administrative Expenses excluding Research & Development Expenses 0.6 0.5 0.5 0.5 0.6 0.5 0.4 0.5
Income before Taxes & Provision for Loan Losses 10.3 17.9 5.3 2.4 5.4 2.4 5.3 4.9
Cost of Revenue including Operation & Maintenance (Utility) - Total 108.1 70.1 73.7 58.4 61.6 73.8 77.4 78.8
Cost of Revenues excluding Depreciation 107.4 69.4 73.0 57.7 61.0 73.1 76.6 78.2
DPS - Common - Gross - Issue - By Payable Date Rs 0.00 2.50 5.00 0.00 0.00 5.00 12.50 0.00
DPS - Common - Gross - Issue - By Ex Date Rs 0.00 2.50 5.00 0.00 0.00 5.00 0.00 12.50
Tax Adjusted Operating Income 7.0 12.7 4.0 2.4 2.3 (1.0) 3.9 3.7
Operating Expenses excluding Non-Cash Charges - Total 107.8 70.8 73.7 58.3 61.9 73.7 77.4 78.9
Income Available to Common Shares before Depreciation & Amortization 7.7 13.4 4.8 3.1 3.1 (0.2) 4.7 4.4
Fixed Charges — 0.0 0.0 0.0 — 0.0 0.0 0.0
Estimated Tax Rate 0.29× 0.29× 0.29× 0.29× 0.29× 0.29× 0.29× 0.29×
Total Common & Spl DPS -Gross - Issue - By Announcement Date Rs 0.00 2.50 0.00 5.00 0.00 5.00 0.00 12.50

Every line the company reported, in the original order and wording, without regrouping or signs changed.