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 Attock Petroleum Limited (APL) continued to post impressive financial performance as evident by a 27 percent year-on-year increase in profits for 1HFY12. The Companys top line grew by a massive 85 percent, as both the sales volume and product price increased during the period in comparison to the corresponding period last year. Persistent natural gas shortage in the country meant higher sales volume of Motor Gasoline (Petrol) for APL. The sales volume is believed to have increased by 33 percent year on year during the period as both Petrol and furnace oil sales swelled. The gas shortage also meant pressure on the power producing companies, which resulted in higher power generation on furnace oil, an opportunity that APL cashed on. The gross profit as a result, increased by a sizeable 46 percent, although, the gross profit margins witnessed a dip of more than 1 percentage point. The margins on the newly-deregulated products stayed higher, but the high volume of furnace oil (a low margin product) in the sales mix, put downwards pressure on the overall gross margins. The finance cost put a slight dent on the bottom line, which increased by 72 percent year on year. From what it seems, Attock Petroleum must have faced liquidity issues during the period as its customers owe the company huge amounts, for which shot-term running finance facility had to be baked upon to manage the working capital requirements. Other income continued to provide cushion to the bottom line as the dividend income from its associated and income on bank deposits increased significantly. OMC margins have slightly improved of late, and APL is expected to take advantage through its reasonably large retail network of White Oil business. The ever-narrowing difference between CNG and petrol prices is also likely to play in favour of APL, especially when CNG sector is expected to face more pressure on both the supply and price sides. The companys strong investments are also expected to continue supporting the bottom line as the performance of associate companies has been steady of late. On the risks side, a sudden slump in oil prices could pose inventory loss challenge to the company. The deregulation of OMC sector in a phased manner presents APL with an opportunity to mitigate such risks.

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ATTOCK PETROLEUM LIMITED
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(Rs mn)                     1HFY12    1HFY11    chg
===================================================
Sales                      74,521    40,327     85%
Cost of sales              72,028    38,618     87%
Gross profit                2,493     1,709     46%
Gross margin                 3.34%     4.24%      -
Other income                1,258       891     41%
Finance cost                  575       334     72%
Income on bank
 deposits & associates        467       530    -12%
PAT                         2,218     1,743     27%
EPS (Rs)                    32.08     25.22
===================================================

Source: KSE notice

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