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Najran Cement CoSAU:3002 -0.18%59 Current Ratio is 3.88 as of Mar. 2026, which is 26% above its 10-year median of 3.08. GuruFocus rates SAU:3002 with a GF Score™ of 59/100 and a GF Value™ of ﷼9.22 (Possible Value Trap). The stock has 7 warning signs investors should review. Among 409 Building Materials companies, Najran Cement Co ranks better than 86.06% on this metric.
The current ratio is a liquidity ratio that measures a company's ability to pay short-term obligations. It is calculated as a company's Total Current Assets divides by its Total Current Liabilities. Najran Cement Co's current ratio for the quarter that ended in Mar. 2026 was 3.88.
Najran Cement Co has a current ratio of 3.88. It indicates the company may not be efficiently using its current assets or its short-term financing facilities. This may also indicate problems in working capital management.
The historical rank and industry rank for Najran Cement Co's Current Ratio or its related term are showing as below:
SAU:3002'
s Current Ratio Range Over the Past 10 Years
Min: 0.83 Med: 3.08 Max: 4.15
Current: 3.88
During the past 13 years, Najran Cement Co's highest Current Ratio was 4.15. The lowest was 0.83. And the median was 3.08.
SAU:3002's Current Ratio is ranked better than 86.06% of 409
companies
in the Building Materials industry
Industry Median: 1.52
vs SAU:3002: 3.88
Najran Cement Co (SAU:3002) Current Ratio Explanation
The current ratio can give a sense of the efficiency of a company's operating cycle or its ability to turn its product into cash. Companies that have trouble getting paid on their receivables or have long inventory turnover can run into liquidity problems because they are unable to alleviate their obligations. Because business operations differ in each industry, it is always more useful to compare companies within the same industry.
Acceptable current ratios vary from industry to industry and are generally between 1 and 3 for healthy businesses.
The higher the current ratio, the more capable the company is of paying its obligations. A ratio under 1 suggests that the company would be unable to pay off its obligations if they came due at that point. While this shows the company is not in good financial health, it does not necessarily mean that it will go bankrupt - as there are many ways to access financing - but it is definitely not a good sign.
If all other things were equal, a creditor, who is expecting to be paid in the next 12 months, would consider a high current ratio to be better than a low current ratio, because a high current ratio means that the company is more likely to meet its liabilities which fall due in the next 12 months.
Najran Cement Co Current Ratio Related Terms
Najran Cement Co Current Ratio Historical Data
* Premium members only.
The historical data trend for Najran Cement Co's Current Ratio can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
SAU:3002 vs CRH, VMC, MLM: Current Ratio Comparison
For the Building Materials subindustry, Najran Cement Co's Current Ratio, along with its competitors' market caps and Current Ratio data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
Najran Cement Co Current Ratio vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, Najran Cement Co's Current Ratio distribution charts can be found below:
* The bar in red indicates where Najran Cement Co's Current Ratio falls into.
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Najran Cement Co (SAU:3002) has a Current Ratio of 3.88 as of Mar. 2026. This is 26% above median its historical median of 3.08. Over the past decade, Najran Cement Co's Current Ratio has ranged from 0.83 to 4.15. According to the industry distribution chart, Najran Cement Co ranks #57 out of 409 companies in the Building Materials industry, placing it in the top 13.9%.
Is Najran Cement Co's Current Ratio too high?
Najran Cement Co's current Current Ratio of 3.88 is 26% above median its 10-year median of 3.08. Over the past 10 years, this metric has ranged from a low of 0.83 to a high of 4.15. The Building Materials industry median Current Ratio is 1.52. Najran Cement Co's value of 3.88 is 155.3% above this industry median. Based on the distribution chart, Najran Cement Co ranks #57 out of 409 companies in the Building Materials industry, which is in the top quartile — a strong position relative to peers. Overall, Najran Cement Co has a GF Score™ of 59/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Najran Cement Co's Current Ratio compare to CRH and VMC?
According to the Building Materials industry distribution chart, Najran Cement Co ranks #57 out of 409 companies for Current Ratio. This places Najran Cement Co in the top 14% of its industry — outperforming the majority of peers. The industry median Current Ratio is 1.52. Najran Cement Co's value of 3.88 is 155.3% above this benchmark. Historically, Najran Cement Co's own Current Ratio has ranged from 0.83 to 4.15 over the past decade. While the company's 10-year median is 3.08 vs. the industry median of 1.52, Najran Cement Co has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Current Ratio for a Building Materials company?
The median Current Ratio among Building Materials companies is 1.52, based on 409 companies in the industry. Companies in the top quartile (top 25%) have a Current Ratio significantly above this median, while those in the bottom quartile fall well below. However, Current Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Najran Cement Co's current Current Ratio of 3.88 is 155.3% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Current Ratio mean?
A high Current Ratio can signal that a stock is expensive relative to its fundamentals. For the Building Materials industry, the median Current Ratio is 1.52 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Najran Cement Co's current Current Ratio is 3.88, which is 26% above median its own 10-year median of 3.08. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Najran Cement Co stock overvalued right now?
Based on GuruFocus' analysis, Najran Cement Co (SAU:3002) is currently considered Possible Value Trap. The stock's GF Value™ is ﷼9.22, compared to a current price of ﷼5.69 — trading 38.3% below its estimated fair value. The current Current Ratio is 3.88, which is 26% above median its 10-year median of 3.08 and 155.3% above the Building Materials industry median of 1.52. Najran Cement Co's overall GF Score™ is 59/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Current Ratio calculated?
Current Ratio is calculated from a company's financial statements. For Najran Cement Co (SAU:3002), the current Current Ratio is 3.88 as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is Najran Cement Co (SAU:3002) Overvalued in 2026?
Based on GuruFocus' analysis, Najran Cement Co stock appears to be undervalued.
The current stock price of ﷼5.69 is trading 38.3% below its estimated GF Value™ of ﷼9.22.
GuruFocus considers Najran Cement Co to be Possible Value Trap.
Key valuation signals for SAU:3002:
Current Ratio: 3.88 (26% above median its 10-year median of 3.08)
GF Value™: ﷼9.22 vs. price of ﷼5.69 (38.3% below fair value)
Industry Position: 155.3% above the Building Materials median (#57 of 409)
No single metric tells the full story. See the SAU:3002 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Najran Cement Co is a Saudi Arabia-based company engaged in the business of manufacturing ordinary portland cement and cement resistant to salts. Its product portfolio comprises ordinary portland cement, portland sulphate resistant cement, portland pozzolanic cement, Lyasah, and Lyasah plus cement. Additionally, the company offers an integrated electronic service for selling and delivering cement to its business customers (companies and institutions) through the Wasel App. It is engaged in one operating segment, i.e., manufacturing cement. Geographically, Najran Cement generates the majority of its revenue from the local market, and to a lesser extent, also exports its products to other countries.
59GF Score
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