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untitled-The countrys second largest oil marketing company, Attock Petroleum Limited (APL), announced its 1QFY12 financial results on Monday reporting a 25 percent increase in earnings. Considering that the revenue for the period almost doubled when compared to the same period of last year, the earnings growth was somewhat subdued. The staggering top-line growth came on the back of strong volumetric growth in almost all product categories. An increased retail outlet base coupled with the low-base effect because of the floods during last year resulted in a massive 84 percent increase in motor gasoline volumetric sales. APLs performance on the diesel front was even more impressive, registering a stellar 121 percent year-on-year growth. Higher revenues although did not translate into higher gross profit margins as these slid considerably below 4 percent. Wayward oil price movement during 1QFY12 inflated the inventory losses, which played a part in trimming the margins. Secondly, the OMC margins are now fixed in rupee terms, which was not the case back in 1QFY11, hence, the product margins have actually trimmed on relative basis. This is despite the fact that OMCs now operate with increased product margins on both diesel and motor gasoline because the decision was implemented in September 2011, thereby minimising the effect on gross profits for the period under consideration. Another success story revolves around the Furnace Oil (FO) business as the companys FO sales increased by an impressive 12 percent year on year, despite a high-base effect from the last year. Furnace oil prices increased during the period, leading to increase in FO margins by 45-50 percent as the FOP margins were clocked above Rs.2,000/ton. The companys future seems to be on the secured side especially given assured FO supplies as the Attock Gen Power Company is an assured client - and more importantly; one which pays on time. This is where APL has the advantage over peer companies, as the integrated set up leaves it the least exposed to the circular debt woes, as evident by financial charges which for other firms remain a headache.

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Attock Petroleum Limited
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(Rs mn)                     1QFY12   1QFY11      chg
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Sales                       35,934   18,383      95%
Cost of sales               34,718   17,542      98%
Gross profit                 1,216      841      45%
Gross margin                   3.4%     4.6%    -26%
Other income                   560      436      28%
Income on deposits
 & investments                 226      279     -19%
Finance cost                   230      170      36%
PAT                          1,098      875      25%
EPS (Rs)                     15.88    12.66
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Source: KSE notice

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