⚡ Flash Summary

Attock Petroleum Limited (APL) reported its financial results for the quarter ended September 30, 2025. The company’s sales increased to Rs 119,069.067 million from Rs 114,700.844 million in the same period last year. APL’s profit for the period increased significantly to Rs 3,811.127 million, compared to Rs 2,384.624 million in the corresponding period of the previous year, resulting in higher earnings per share.

📌 Key Takeaways

• 📈 Sales increased to Rs 119,069.067 million from Rs 114,700.844 million YoY.
• 💰 Net sales rose to Rs 117,783.636 million compared to Rs 112,718.079 million YoY.
• Gross profit increased substantially to Rs 7,554.491 million from Rs 4,051.038 million YoY.
• 📊 Operating profit reached Rs 5,750.598 million, a significant increase from Rs 2,357.742 million YoY.
• 💸 Finance income decreased to Rs 1,412.737 million from Rs 2,314.849 million YoY.
• ⚠️ Finance costs increased slightly to Rs (490.898) million from Rs (485.941) million YoY.
• 💼 Profit before income tax and final taxes increased to Rs 6,215.715 million from Rs 3,895.069 million YoY.
• 🧾 Provision for taxation increased to Rs (2,404.588) million from Rs (1,510.337) million YoY.
• ✅ Profit for the period rose to Rs 3,811.127 million from Rs 2,384.624 million YoY.
• ⭐ Earnings per share increased significantly to Rs 30.63 from Rs 19.17 YoY.
• 🏦 No cash dividend, bonus shares, or right shares were declared.
• 💵 Cash inflow from operating activities decreased to Rs 6,499.054 million from Rs 7,893.647 million YoY.
• 💸 Cash inflow from investing activities significantly decreased to Rs 640.363 million from Rs 17,210.579 million YoY.
• 📉 Cash outflow from financing activities increased to Rs (706.799) million from Rs (338.125) million YoY.

🎯 Investment Thesis

APL presents a cautiously optimistic investment opportunity. The improved profitability and EPS growth are positive indicators, but the decrease in cash flows and increased tax provisions warrant attention. A ‘BUY’ rating is justified with a price target based on future earnings potential, contingent on addressing cash flow concerns. Monitor closely for operational improvements and strategic investment decisions.