Eastern Province Cement Co (SAU:3080) Cyclically Adjusted Book per Share: ﷼32.42 (As of Mar. 2026)

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SAU:3080 Eastern Province Cement Co SAU:3080
94 GF Score
Price ﷼26.40
GF Value ﷼39.07
Valuation Significantly Undervalued
! 5 Warning Signs
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What is Eastern Province Cement Co Cyclically Adjusted Book per Share?

Eastern Province Cement Co SAU:3080 -1.20% 94 Cyclically Adjusted Book per Share is ﷼32.42 as of Mar. 2026. GuruFocus rates SAU:3080 with a GF Score™ of 94/100 and a GF Value™ of ﷼39.07 (Significantly Undervalued). The stock has 5 warning signs investors should review.

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Book per Share and the Cyclically Adjusted PB Ratio. The Cyclically Adjusted Book per Share is the average of the inflation adjusted Book Value per Share of a company over the past 10 years.

Eastern Province Cement Co's adjusted book value per share for the three months ended in Mar. 2026 was ﷼27.559. Add all the adjusted book value per share for the past 10 years together and divide the count will get our Cyclically Adjusted Book per Share, which is ﷼32.42 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Eastern Province Cement Co's average Cyclically Adjusted Book Growth Rate was 1.20% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was 0.90% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the Cyclically Adjusted Book Growth Rate using Cyclically Adjusted Book per Share data.

During the past 13 years, the highest 3-Year average Cyclically Adjusted Book Growth Rate of Eastern Province Cement Co was 2.40% per year. The lowest was 0.90% per year. And the median was 1.65% per year.

As of today (2026-07-20), Eastern Province Cement Co's current stock price is ﷼26.40. Eastern Province Cement Co's Cyclically Adjusted Book per Share for the quarter that ended in Mar. 2026 was ﷼32.42. Eastern Province Cement Co's Cyclically Adjusted PB Ratio of today is 0.81.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Eastern Province Cement Co was 1.71. The lowest was 0.71. And the median was 1.14.


Eastern Province Cement Co  (SAU:3080) Cyclically Adjusted Book per Share Explanation

If a company grows much fast than inflation, Cyclically Adjusted Book per Share may underestimate the company's equity. Cyclically Adjusted PB Ratio can seem to be too high even the actual PB Ratio is low.

For the Cyclically Adjusted PB Ratio, the book value of the past 10 years are inflation-adjusted and averaged. The result is used for P/B calculation. Since it looks at the average over the last 10 years, the Cyclically Adjusted PB Ratio is also called CAPB Ratio.

The Shiller PE Ratio was first used by professor Robert Shiller. He uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings per share of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted PB Ratio. The Cyclically Adjusted Book per Share is the average of the inflation adjusted book value per share of a company over the past 10 years.

Eastern Province Cement Co's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=26.40/32.42
=0.81

* 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.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Eastern Province Cement Co was 1.71. The lowest was 0.71. And the median was 1.14.


Be Aware

Cyclically Adjusted PB Ratio works better for cyclical companies. It gives you a better idea on the company's real book value.


Eastern Province Cement Co Cyclically Adjusted Book per Share Related Terms


Eastern Province Cement Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Eastern Province Cement Co's Cyclically Adjusted Book per Share 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.

Eastern Province Cement Co Cyclically Adjusted Book per Share Chart

Eastern Province Cement Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cyclically Adjusted Book per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 29.80 31.17 31.65 31.79 31.94

Eastern Province Cement Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Cyclically Adjusted Book per Share Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 32.02 32.15 32.22 31.94 32.42

SAU:3080 vs CRH, VMC, MLM: Cyclically Adjusted Book per Share Comparison

For the Building Materials subindustry, Eastern Province Cement Co's Cyclically Adjusted PB Ratio, along with its competitors' market caps and Cyclically Adjusted PB 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.


Eastern Province Cement Co Cyclically Adjusted PB Ratio vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Eastern Province Cement Co's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where Eastern Province Cement Co's Cyclically Adjusted PB Ratio falls into.


SAU:3080
94GF Score
Eastern Province Cement Co SAU:3080
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Eastern Province Cement Co Cyclically Adjusted Book per Share Calculation

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Book per Share and the Cyclically Adjusted PB Ratio. The Cyclically Adjusted Book per Share is the average of the inflation adjusted Book Value per Share of a company over the past 10 years.

What is Cyclically Adjusted Book per Share? How do we calculate Cyclically Adjusted Book per Share?

Cyclically Adjusted Book per Share is the average of the inflation adjusted Book Value per Share of a company over the past 10 years. Let's use an example to explain.

If we want to calculate the Cyclically Adjusted Book per Share of Wal-Mart (WMT) for Dec. 31, 2010, we need to have the inflation data and the book value per share from 2001 through 2010.

We adjusted the 2001 book value per share data with the total inflation from 2001 through 2010 to the equivalent book value in 2010. If the total inflation from 2001 to 2010 is 40%, and Wal-Mart's book value is $1 a share in 2001, then the 2001's equivalent book value in 2010 is $1.4 a share. If Wal-Mart's book value is $1 again in 2002, and the total inflation from 2002 through 2010 is 35%, then the equivalent 2002 book value in 2010 is $1.35. So on and so forth, you get the equivalent book value per share of past 10 years. Then you add them together and divided the sum by the count to get Cyclically Adjusted Book per Share.

Please note that we use the CPI data of the country/region where the company is headquartered. If the CPI data for that country/region is not available, then we will use the CPI data of the United States as default.

For example, Eastern Province Cement Co's adjusted Book Value per Share data for the three months ended in Mar. 2026 was:

Adj_Book= Book Value per Share /CPI of Mar. 2026 (Change)*Current CPI (Mar. 2026)
=27.559/330.2130*330.2130
=27.559

Current CPI (Mar. 2026) = 330.2130.

Eastern Province Cement Co Quarterly Data

Book Value per Share CPI Adj_Book
201606 26.418 241.018 36.195
201609 26.896 241.428 36.787
201612 26.012 241.432 35.577
201703 25.134 243.801 34.042
201706 25.520 244.955 34.402
201709 25.690 246.819 34.370
201712 25.004 246.524 33.492
201803 26.072 249.554 34.499
201806 25.480 251.989 33.390
201809 25.431 252.439 33.266
201812 25.603 251.233 33.652
201903 26.159 254.202 33.981
201906 25.668 256.143 33.091
201909 26.017 256.759 33.460
201912 28.043 256.974 36.035
202003 28.772 258.115 36.809
202006 27.665 257.797 35.436
202009 28.273 260.280 35.869
202012 29.459 260.474 37.346
202103 30.337 264.877 37.820
202106 28.616 271.696 34.779
202109 27.806 274.310 33.473
202112 27.933 278.802 33.084
202203 27.559 287.504 31.653
202206 27.990 296.311 31.192
202209 27.075 296.808 30.122
202212 27.598 296.797 30.705
202303 27.133 301.836 29.684
202306 27.859 305.109 30.151
202309 27.349 307.789 29.342
202312 27.767 306.746 29.891
202403 27.579 312.332 29.158
202406 28.314 314.175 29.759
202409 28.195 315.301 29.528
202412 26.670 315.605 27.904
202503 26.361 319.799 27.219
202506 26.754 322.561 27.389
202509 26.569 324.800 27.012
202512 27.221 324.054 27.738
202603 27.559 330.213 27.559

Add all the adjusted book value per share together and divide the count will get our Cyclically Adjusted Book per Share.

What does a Cyclically Adjusted Book per Share of ﷼32.42 mean?
Eastern Province Cement Co (SAU:3080) has a Cyclically Adjusted Book per Share of ﷼32.42 as of Mar. 2026. Cyclically adjusted book value per share represents the company's inflation-adjusted book value per share over a 10-year period. View historical data on Eastern Province Cement Co and its competitors.
Is Eastern Province Cement Co's Cyclically Adjusted Book per Share too high?
Eastern Province Cement Co's current Cyclically Adjusted Book per Share is ﷼32.42. Overall, Eastern Province Cement Co has a GF Score™ of 94/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Eastern Province Cement Co's Cyclically Adjusted Book per Share compare to CRH and VMC?
Eastern Province Cement Co's Cyclically Adjusted Book per Share of ﷼32.42 can be compared against companies in the Building Materials industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cyclically Adjusted Book per Share for a Building Materials company?
A good Cyclically Adjusted Book per Share depends on the Building Materials industry context. However, Cyclically Adjusted Book per Share should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Cyclically Adjusted Book per Share mean?
A high Cyclically Adjusted Book per Share can signal that a stock is expensive relative to its fundamentals. Cyclically adjusted book value per share represents the company's inflation-adjusted book value per share over a 10-year period. View historical data on Eastern Province Cement Co and its competitors. Eastern Province Cement Co's current Cyclically Adjusted Book per Share is ﷼32.42. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eastern Province Cement Co stock overvalued right now?
Based on GuruFocus' analysis, Eastern Province Cement Co (SAU:3080) is currently considered Significantly Undervalued. The stock's GF Value™ is ﷼39.07, compared to a current price of ﷼26.40 — trading 32.4% below its estimated fair value. The current Cyclically Adjusted Book per Share is ﷼32.42. Eastern Province Cement Co's overall GF Score™ is 94/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cyclically Adjusted Book per Share calculated?
Cyclically Adjusted Book per Share is calculated from a company's financial statements. For Eastern Province Cement Co (SAU:3080), the current Cyclically Adjusted Book per Share is ﷼32.42 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 Eastern Province Cement Co (SAU:3080) Overvalued in 2026?

Based on GuruFocus' analysis, Eastern Province Cement Co stock appears to be undervalued. The current stock price of ﷼26.40 is trading 32.4% below its estimated GF Value™ of ﷼39.07. GuruFocus considers Eastern Province Cement Co to be Significantly Undervalued.

Key valuation signals for SAU:3080:

  • Cyclically Adjusted Book per Share: ﷼32.42
  • GF Value™: ﷼39.07 vs. price of ﷼26.40 (32.4% below fair value)
  • GF Score™: 94/100 with 5 warning signs

No single metric tells the full story. See the SAU:3080 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Eastern Province Cement Co Business Description

Address King Fahd Road (Dammam - Khobar Highway), P.O. Box 4536, Dammam, SAU, 31412
Eastern Province Cement Co is engaged in producing different kinds of Building materials. It operates in two segments: Cement, which is into manufacturing and wholesale of ordinary cement, salt-resistant cement, and clinker cement; and the Precast segment is into manufacturing of partitions, frames & prefabricated buildings from prefabricated concrete. The cement segment accounts for the majority revenue of the company. Geographically, it generates nearly all of its revenue from Saudi Arabia.
94GF Score

Get the complete analysis for SAU:3080

Cyclically Adjusted Book per Share is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

﷼26.40
Price
﷼39.07
GF Value