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Polski Koncern Naftowy ORLEN SA (PKN) Fair Value & Analysis

Energy · PL · Market cap 170B PLN (≈ $45.7B) · ISIN PLPKN0000018

What is Polski Koncern Naftowy ORLEN SA really worth?

PK Polski Koncern Naftowy ORLEN SA PKN · WAR
Price158.00 PLN
Fair Value73.60 PLN
Upside−53.4%
Quality61/100

A solid business, but trading 115% above our fair value of 73.60 PLN.

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Strengths

Low debt · generates free cash flow
Ranks above peers (10/15)

Risks

!Mixed Growth (revenue 5y +25.5 %/yr)
!Thin margins · 2.4% net margin
!Narrow moat 44/100
!Weak on future: 15 out of 100
!Weak on past: 18 out of 100

For context

·5.06% dividend yield
Evidence: High Range 38.21 PLN – 95.32 PLN

Fair value as of: Aug 31, 2026

From 25 valuation models · updated 5 days ago

Fair value updated Aug 31, 2026, revised from 53.55 PLN to 73.60 PLN (+37.4%) since Aug 27, 2026. Share price +5.2% over the past month.

What runs behind every stock

69 individual criteria per stock, every one traceable See the method →

What matters now

  • The price sits above even our optimistic bull case (95.32 PLN). The favourable scenario is already priced in.
  • Solid but not exceptional quality (61/100) and above fair value, neither a clear bargain nor a standout compounder.
  • A fairly wide model range (38.21 PLN to 95.32 PLN) leaves room in how you read the outcome.

Price vs Fair Value (5 years)

158.00 PLN 37.78 PLN Fair Value 73.60 PLN May 2021 Sep 2026

White line = price, green steps = our fair value per fiscal year, dashed = 300-day average. As of Aug 31, 2026.

How to read this chart

60‑month range 37.78 PLN – 158.00 PLN · fair‑value band 38.21 PLN – 95.32 PLN · the 158.00 PLN price screens above the 73.60 PLN fair value. Green steps = our fair value per fiscal year (point-in-time, no hindsight). 1 fiscal year is left out: there the valuation rested on only a fraction of the usual models. Dashed = 300-day average. As of Aug 31, 2026.

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Analysis

Polski Koncern Naftowy ORLEN SA (PKN) currently trades at 158.00 PLN, while our model-based Fair Value estimate is 73.60 PLN, implying the stock looks roughly 114.7% overvalued today. The Quality Score stands at 61/100 (solid quality), in the Energy sector. Bull case: the Growth DCF group reads highest at a median of 290.15 PLN per share, and 12 of the 25 models we run sit above the 158.00 PLN price. Bear case: the Earnings-Based group reads lowest at 18.12 PLN, and 13 of the 25 models stay below the price. Evidence for this calculation is high.

Over the trailing twelve months, Polski Koncern Naftowy ORLEN SA generated revenue of 270B PLN at a net margin of 2.4%. Revenue grew 2.9% year over year. It earns a return on equity of 4.4%. Net debt stands at 11.2B PLN. Fundamentals as of Aug 31, 2026

Our scenario range runs from 38.21 PLN (bear case) to 95.32 PLN (bull case); at 158.00 PLN, the current price sits above that range. Bear and bull are the same models run on conservative and optimistic assumptions (margins, growth, valuation multiples), so a plausible valuation range, not a price target. The share trades near its 52-week high and 124% above its 52-week low, currently above its 200-day average. For context, the median of 10 Energy peers we cover trades at −17% fair-value upside, at −53%, PKN screens richer than that median.

Fair Value models

Each model estimates fair value its own way; the Fair Value above is the evidence-weighted, family-balanced blend. Evidence (0–100) measures how completely this model’s inputs are available: well-fed models carry more weight in the blend. The spread across models is intentional, each one stresses a different value driver; dividend models, for instance, come out structurally low when payout is small. Every input is real reported data, nothing guessed.

Model Bear Bear = the cautious scenario: the same model computed with conservative anchors (lower growth, margins and valuation multiples). Together with Bull it frames a plausible valuation range, not a price target.BaseBull Bull = the optimistic scenario: the same model computed with favourable anchors (higher growth, margins and valuation multiples). Together with Bear it frames a plausible valuation range, not a price target. Evidence
Highest evidence
FCF DCF best evidence 178.66 PLN 290.73 PLN 469.40 PLN 79
Growth DCF 180.29 PLN 290.15 PLN 464.72 PLN 77
Residual Income 92.13 PLN 88.22 PLN 68.44 PLN 76
All 25 models by family
DCF Models
FCF DCF best evidence 178.66 PLN 290.73 PLN 469.40 PLN 79
5Y Revenue Exit 185.48 PLN 308.88 PLN 469.98 PLN 71
5Y EBITDA Exit 151.93 PLN 244.04 PLN 352.99 PLN 75
5Y P/E Exit 75.78 PLN 96.91 PLN 117.76 PLN 72
10Y Revenue Exit 175.30 PLN 288.94 PLN 449.12 PLN 66
10Y EBITDA Exit 159.75 PLN 243.12 PLN 357.07 PLN 68
10Y P/E Exit 110.58 PLN 139.14 PLN 171.98 PLN 65
Earnings-Based
Graham-Dodd 14.82 PLN 53.55 PLN 72.20 PLN 64
Lynch FV 12.68 PLN 18.12 PLN 23.55 PLN 61
PEG = 1.0 12.68 PLN 18.12 PLN 23.55 PLN 57
EPV 152.64 PLN 177.68 PLN 199.59 PLN 74
Dividend Discount
Gordon GGM 55.10 PLN 114.57 PLN 181.75 PLN 66
DDM Multi-Stage 55.10 PLN 96.61 PLN 120.24 PLN 66
Multiples
P/E Multiple 22.89 PLN 30.52 PLN 38.15 PLN 63
P/S Multiple 27.80 PLN 37.06 PLN 46.33 PLN 58
P/B Multiple 27.80 PLN 37.06 PLN 46.33 PLN 55
EV/EBIT 161.84 PLN 214.98 PLN 268.13 PLN 66
EV/EBITDA 153.27 PLN 203.56 PLN 253.85 PLN 67
EV/Revenue 195.85 PLN 278.75 PLN 361.66 PLN 53
Asset-Based
NCAV (Graham) 65.62 PLN 87.93 PLN 131.23 PLN 54
Growth DCF
Growth DCF 180.29 PLN 290.15 PLN 464.72 PLN 77
Rev-Margin DCF 185.48 PLN 307.41 PLN 453.24 PLN 72
Economic Profit
Residual Income 92.13 PLN 88.22 PLN 68.44 PLN 76
ROIC Compounder 159.76 PLN 208.42 PLN 273.82 PLN 72
Growth Earnings
Growth-Adj P/E 19.10 PLN 27.28 PLN 35.47 PLN 67

Widest divergence: Growth DCF (290.15 PLN) versus Earnings-Based (18.12 PLN). Highest evidence: FCF DCF (79).

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Key figures & financial health

P/E ratio 28.4
P/S ratio 0.27 P/E × margin
EPS (TTM) 5.56 PLN price ÷ EPS = P/E 28.4
Dividend yield 5.1% payout 144%
Net margin 0.9% FY2025
Return on equity 4.4% TTM
More key figures
Profitability
Return on assets (EBIT) 9.5% avg 5y
Operating margin 17.2% TTM
Growth
Revenue (TTM) 270B PLN TTM
Revenue growth (YoY) +2.9% 3y avg −1.2%
EPS growth (YoY) +94.4%
Balance sheet & cash flow
Free cash flow 17.3B PLN FY2025
Net debt 11.2B PLN FY2025 · ≈ 0.6 yrs of FCF

Figures from reported company fundamentals · as of Aug 31, 2026. TTM = trailing twelve months.

Quality Score breakdown

Overall quality 61/100

Of which business quality 60 · Market factors (momentum, volatility) 88

Profitability 33
Margins and returns on capital today
Quality Growth 48
Are margins and returns improving?
Cashflow 51
Earnings quality: real cash, not paper profit
Fin. Strength 79
Balance sheet, leverage, solvency risk
Investment 77
Disciplined investing over empire-building
Low Volatility 80
Calm price path (market factor)
Momentum 86
Price trend over the last 3–12 months (market factor)
52W Momentum 100
Distance to the 52-week high (market factor)
Net Issuance 82
Buybacks instead of dilution

Non-valuation factor families (profitability, growth, cashflow, financial strength, momentum …), each academically grounded. Valuation itself sits in the Fair Value and is deliberately excluded here to avoid double-counting.

All values are scores from 0 to 100 (100 = best against fixed, research-based bands), not percentages. The three market factors (momentum, 52-week proximity, low volatility) are displayed but carry zero weight in the headline number: market sentiment is not a business property.

About the company

Orlen S.A. operates in refining, petrochemical, energy, retail, gas, and upstream business. It engages in the processing and wholesale of refinery products, such as crude oil; production and sale of fuel, oil, chemicals, and petrochemicals, as well as provision of supporting services; production, distribution, and sale of electricity and heat from …

Full company description

Orlen S.A. operates in refining, petrochemical, energy, retail, gas, and upstream business. It engages in the processing and wholesale of refinery products, such as crude oil; production and sale of fuel, oil, chemicals, and petrochemicals, as well as provision of supporting services; production, distribution, and sale of electricity and heat from conventional and renewable energy sources comprising solar photovoltaics, as well as natural gas; trading of electricity; exploration and extraction of mineral resources; exploration, production, and import of natural gas; and trading and storage of gas and liquid gas. The company is also involved in the exploration, recognition, and extraction of hydrocarbons; fuel station activities; and provision of transportation, maintenance and overhaul, laboratory, security, design, administrative, courier, insurance, and financial services, as well as press distribution, and media activities, such as newspapers and websites. It offers petrol, diesel, LPG, and biofuels; aviation and marine fuels; heating oils; aromatics, including phenol, benzene, paraxylene, purified terephthalic acid, benzene-toulene fraction, and naphthalene concentrate; olefins; polyolefins comprising polyethylene; plastics, including polyvinyl chloride polanvil, compounds creovil, and PVC neralit; glycols; nitrogen fertilizers; and other products, such as acetone, ethylene oxide, masterbatch, advanced technical carbon black Chezacarb, caprolactam, soda lye, and sodium hypochlorite. In addition, the company provides base, car and motorbike, truck, marine, industrial, and agricultural oils, as well as paraffin and solvents; table, pickling, iodized table, feed, scrap, and industrial salt, as well as industrial salt brine and dishwasher salt granules; and bitumen. The company was formerly known as Polski Koncern Naftowy ORLEN Spólka Akcyjna and changed its name to Orlen S.A. in July 2023. The company was founded in 1999 and is headquartered in Plock, Poland.

Company description, as reported by the company or data provider.

Revenue & earnings trend

FY2021 – FY2025 · reported fiscal years

Polski Koncern Naftowy ORLEN SA reported revenue of 268B PLN in FY2025 versus 131B PLN in FY2021, a compound +19.5%/yr. Reported net income was 2.5B PLN in FY2025, compounding −30.9%/yr from FY2021.

Growth Quality 79/100
Revenue is growing, but margins or cash flow do not fully confirm the trend.
Latest Revenue (FY 2025)
268B PLN
Latest YoY
−9.2%
Avg. revenue growth/yr (3Y) Measures the company's TOTAL revenue from reported annual statements: compound average growth per year (CAGR) from the fiscal year 3, 5 or N years back to the most recent comparable fiscal year. Not per share: buybacks do not change this number, and a merger can appear as a growth jump.
−1.2%
Avg. revenue growth/yr (5Y) Measures the company's TOTAL revenue from reported annual statements: compound average growth per year (CAGR) from the fiscal year 3, 5 or N years back to the most recent comparable fiscal year. Not per share: buybacks do not change this number, and a merger can appear as a growth jump.
+25.5%
Avg. revenue growth/yr (21Y) Measures the company's TOTAL revenue from reported annual statements: compound average growth per year (CAGR) from the fiscal year 3, 5 or N years back to the most recent comparable fiscal year. Not per share: buybacks do not change this number, and a merger can appear as a growth jump.
+10.9%
Value creation/yr (5Y) Earnings growth per share (CAGR 5 years, EBIT basis) plus dividend yield: value created per share and year.
+7.8% (2.7 + 5.1)
Revenue +19.5%/yr
FY21 131B PLN
FY22 278B PLN
FY23 373B PLN
FY24 295B PLN
FY25 268B PLN
Net income −30.9%/yr
FY21 11.1B PLN
FY22 39.7B PLN
FY23 20.7B PLN
FY24 1.5B PLN
FY25 2.5B PLN
Character of growth · EPS growth decomposed (2015-2025) −3.4 % p.a.
Revenue per share +3.8 %

of which total revenue +16.7 % · buybacks/dilution −11.1 %

EBIT margin −1.0 %
Tax rate −5.3 %
Residual (interest, one-offs) −0.7 %

Annual growth per factor. These are factors, not summands: multiplied they give the EPS growth rate, added they do not quite. Start and end points are 3-year averages (details on hover).

PKN screens 115% overvalued. Compare with Exxon Mobil Corporation →

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Cite: Fair Value Calculator (2026). "Polski Koncern Naftowy ORLEN SA Fair Value". https://www.fairvalue-calculator.com/stock/PKN

Peer Group

Oil & Gas Integrated · 53 stocks

How this stock ranks against its industry: the green marker is this stock, the band is the typical 25–75% peer range, and the tick is the median.

Quality Score 61 · Above median
Fair Value upside −53% · Bottom 25%
Return on equity (TTM) 4% · Below median
Return on assets 7% · Top 25%
Net margin (TTM) 2% · Below median
Operating margin (TTM) 17% · Above median
Revenue growth 3% · Above median
Dividend yield (TTM) 5.1% · Above median
Debt / equity 0.16× · Lower than median

Valuation Multiples vs Oil & Gas Integrated median · lower = cheaper

P/E (TTM) 28.4× · Pricier than 75% of peers
P/B 0.30× · Cheaper than 75% of peers
P/S (TTM) 0.17× · Cheaper than 75% of peers
P/FCF 2.6× · Cheaper than median
EV/EBITDA 1.0× · Cheaper than 75% of peers
PEG 1.16× · Pricier than median

Strength profile in five axes (Snowflake)

Five quick dimensions, each 0 to 100: VALUE (fair-value potential), FUTURE (revenue growth), PAST (return on equity), HEALTH (low debt), DIVIDEND (yield). Green = this stock, grey = typical sector peer.

VALUEFUTUREPASTHEALTHDIVIDEND
This stock
VALUEFUTUREPASTHEALTHDIVIDEND
Sector peers
VALUE0 · sector 5
FUTURE15 · sector 12
PAST18 · sector 43
HEALTH92 · sector 86
DIVIDEND100 · sector 74

VALUE 0: the price sits above our fair-value range.

Values & ESG

Does this company touch areas you may want to avoid? The classification is inferred from sector and industry.

Oil & gas

Similar stocks

10 more Oil & Gas Integrated stocks, each showing price versus our Fair Value estimate (as of Aug 31, 2026).

Stock Price Fair Value vs Fair Value
Exxon Mobil Corporation XOM $156.44 $88.98 −43%
Chevron Corporation CVX $201.86 $90.66 −55%
PetroChina Company 601857 ¥11.23 ¥15.47 +38%
Shell plc SHELL €40.28 €39.46 −2%
TotalEnergies SE TOTB €75.55 €69.02 −9%
Petróleo Brasileiro S.A XPBRA €7.11 €2.03 −71%
China Petroleum & Chemical Corporation 600028 ¥5.52 ¥4.59 −17%
Equinor ASA EQNR kr 395.90 kr 338.01 −15%
Suncor Energy Inc SU C$94.21 C$59.11 −37%
Eni S.p.A E $55.12 $32.53 −41%

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Frequently asked questions

Is Polski Koncern Naftowy ORLEN SA (PKN) overvalued or undervalued?
As of Aug 31, 2026, our model estimates a fair value of 73.60 PLN versus a price of 158.00 PLN, about −53% upside (overvalued).
What is the fair value of PKN?
Our model-based fair value for Polski Koncern Naftowy ORLEN SA is 73.60 PLN (as of Aug 31, 2026), built from audited fundamentals. The current price: 158.00 PLN.
What is the quality score of PKN?
Polski Koncern Naftowy ORLEN SA has a Quality Score of 61/100. It measures business quality (profitability, growth, cash flow, balance-sheet strength, investment discipline, share issuance). Market factors such as price momentum and volatility do not enter the number; they are shown separately in the detail view.
What is the revenue of Polski Koncern Naftowy ORLEN SA (PKN)?
Polski Koncern Naftowy ORLEN SA reported trailing-twelve-month revenue of about 270B PLN (latest available figure, as of Aug 31, 2026).
What is the net profit margin of PKN?
The net profit margin of Polski Koncern Naftowy ORLEN SA is about 2.4%, meaning it keeps roughly 2.4% of revenue as net income. Based on the latest reported figures.
Does Polski Koncern Naftowy ORLEN SA pay a dividend?
Polski Koncern Naftowy ORLEN SA currently shows a dividend yield of about 5.06% relative to its recent price (as of Aug 31, 2026).
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