Three-A Resources Bhd (XKLS:0012) EV-to-EBITDA: 3.59 (As of Aug. 26, 2026) — 47% Below Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

XKLS:0012 Three-A Resources Bhd XKLS:0012
53 GF Score
Price RM0.80
GF Value RM0.65
Valuation Modestly Overvalued
! 1 Warning Sign
View Full Analysis

What is Three-A Resources Bhd EV-to-EBITDA?

Three-A Resources Bhd XKLS:0012 -0.62% 53 EV-to-EBITDA is 3.59 as of Aug. 26, 2026, which is 47% below its 10-year median of 6.80. GuruFocus rates XKLS:0012 with a GF Score™ of 53/100 and a GF Value™ of RM0.65 (Modestly Overvalued). The stock has 1 warning sign investors should review. Among 1,649 Consumer Packaged Goods companies, Three-A Resources Bhd ranks better than 89.93% on this metric.

EV-to-EBITDA is calculated as enterprise value divided by its EBITDA. As of today, Three-A Resources Bhd's enterprise value is RM261.8 Mil. Three-A Resources Bhd's EBITDA for the trailing twelve months (TTM) ended in Mar. 2026 was RM72.9 Mil. Therefore, Three-A Resources Bhd's EV-to-EBITDA for today is 3.59.

The historical rank and industry rank for Three-A Resources Bhd's EV-to-EBITDA or its related term are showing as below:

XKLS:0012' s EV-to-EBITDA Range Over the Past 10 Years
Min: 2.51   Med: 6.8   Max: 12.18
Current: 3.59

During the past 13 years, the highest EV-to-EBITDA of Three-A Resources Bhd was 12.18. The lowest was 2.51. And the median was 6.80.

XKLS:0012's EV-to-EBITDA is ranked better than
89.93% of 1649 companies
in the Consumer Packaged Goods industry
Industry Median: 9.15 vs XKLS:0012: 3.59

EV-to-EBITDA is a valuation multiple used in finance and investment to measure the value of a company. This important multiple is often used in conjunction with, or as an alternative to, the PE Ratio to determine the fair market value of a company.

As of today (2026-08-26), Three-A Resources Bhd's stock price is RM0.795. Three-A Resources Bhd's Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Mar. 2026 was RM0.091. Therefore, Three-A Resources Bhd's PE Ratio (TTM) for today is 8.74.

The "classic" EV-to-EBITDA is much better in capturing debt and net cash than the PE Ratio (TTM).


Three-A Resources Bhd  (XKLS:0012) EV-to-EBITDA Explanation

EV-to-EBITDA is a valuation multiple used in finance and investment to measure the value of a company. This important multiple is often used in conjunction with, or as an alternative to, the PE Ratio (TTM) to determine the fair market value of a company.

Three-A Resources Bhd's PE Ratio (TTM) for today is calculated as:

PE Ratio (TTM)=Share Price (Today)/Earnings per Share (Diluted) (TTM)
=0.795/0.091
=8.74

Three-A Resources Bhd's share price for today is RM0.795.
Three-A Resources Bhd's Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was RM0.091.

* 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.

Study has found that the companies with the lowest EV-to-EBITDA outperforms companies measured as cheap by other ratios such as PE Ratio (TTM).

Please read Which price ratio outperforms the enterprise multiple?


Three-A Resources Bhd EV-to-EBITDA Related Terms


Three-A Resources Bhd EV-to-EBITDA Historical Data

* Premium members only.

The historical data trend for Three-A Resources Bhd's EV-to-EBITDA 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.

Three-A Resources Bhd EV-to-EBITDA Chart

Three-A Resources Bhd Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EV-to-EBITDA
Get a 7-Day Free Trial Premium Member Only Premium Member Only 6.09 8.04 5.04 4.57 3.13

Three-A Resources Bhd Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
EV-to-EBITDA 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 4.00 3.97 3.19 3.13 2.61

XKLS:0012 vs KHC, GIS: EV-to-EBITDA Comparison

For the Packaged Foods subindustry, Three-A Resources Bhd's EV-to-EBITDA, along with its competitors' market caps and EV-to-EBITDA 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.


Three-A Resources Bhd EV-to-EBITDA vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Three-A Resources Bhd's EV-to-EBITDA distribution charts can be found below:

* The bar in red indicates where Three-A Resources Bhd's EV-to-EBITDA falls into.


XKLS:0012
53GF Score
Three-A Resources Bhd XKLS:0012
EV-to-EBITDA is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Three-A Resources Bhd EV-to-EBITDA Calculation

Three-A Resources Bhd's EV-to-EBITDA for today is calculated as:

EV-to-EBITDA=Enterprise Value (Today)/EBITDA (TTM)
=261.834/72.928
=3.59

Three-A Resources Bhd's current Enterprise Value is RM261.8 Mil.
Three-A Resources Bhd's EBITDA for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was RM72.9 Mil.

* 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.

Frequently Asked Questions Learn more about EV-to-EBITDA →
What does a EV-to-EBITDA of 3.59 mean?
Three-A Resources Bhd (XKLS:0012) has a EV-to-EBITDA of 3.59 as of Aug. 26, 2026. EV to EBITDA ratio is the company's enterprise value divided by earnings before interest, taxes, depreciation and amortization. View historical data on Three-A Resources Bhd. This is 47% below median its historical median of 6.80. Over the past decade, Three-A Resources Bhd's EV-to-EBITDA has ranged from 2.51 to 12.18. According to the industry distribution chart, Three-A Resources Bhd ranks #166 out of 1649 companies in the Consumer Packaged Goods industry, placing it in the top 10.1%.
Is Three-A Resources Bhd's EV-to-EBITDA too high?
Three-A Resources Bhd's current EV-to-EBITDA of 3.59 is 47% below median its 10-year median of 6.80. Over the past 10 years, this metric has ranged from a low of 2.51 to a high of 12.18. The Consumer Packaged Goods industry median EV-to-EBITDA is 9.15. Three-A Resources Bhd's value of 3.59 is 60.8% below this industry median. Based on the distribution chart, Three-A Resources Bhd ranks #166 out of 1649 companies in the Consumer Packaged Goods industry, which is in the top quartile — a strong position relative to peers. Overall, Three-A Resources Bhd has a GF Score™ of 53/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Three-A Resources Bhd's EV-to-EBITDA compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Three-A Resources Bhd ranks #166 out of 1649 companies for EV-to-EBITDA. This places Three-A Resources Bhd in the top 10% of its industry — outperforming the majority of peers. The industry median EV-to-EBITDA is 9.15. Three-A Resources Bhd's value of 3.59 is 60.8% below this benchmark. Historically, Three-A Resources Bhd's own EV-to-EBITDA has ranged from 2.51 to 12.18 over the past decade. While the company's 10-year median is 6.80 vs. the industry median of 9.15, Three-A Resources Bhd has consistently been below 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 EV-to-EBITDA for a Consumer Packaged Goods company?
The median EV-to-EBITDA among Consumer Packaged Goods companies is 9.15, based on 1,649 companies in the industry. Companies in the top quartile (top 25%) have a EV-to-EBITDA significantly above this median, while those in the bottom quartile fall well below. However, EV-to-EBITDA should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Three-A Resources Bhd's current EV-to-EBITDA of 3.59 is 60.8% below 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 EV-to-EBITDA mean?
A high EV-to-EBITDA can signal that a stock is expensive relative to its fundamentals. EV to EBITDA ratio is the company's enterprise value divided by earnings before interest, taxes, depreciation and amortization. View historical data on Three-A Resources Bhd. For the Consumer Packaged Goods industry, the median EV-to-EBITDA is 9.15 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Three-A Resources Bhd's current EV-to-EBITDA is 3.59, which is 47% below median its own 10-year median of 6.80. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Three-A Resources Bhd stock overvalued right now?
Based on GuruFocus' analysis, Three-A Resources Bhd (XKLS:0012) is currently considered Modestly Overvalued. The stock's GF Value™ is RM0.65, compared to a current price of RM0.80 — trading 22.3% above its estimated fair value. The current EV-to-EBITDA is 3.59, which is 47% below median its 10-year median of 6.80 and 60.8% below the Consumer Packaged Goods industry median of 9.15. Three-A Resources Bhd's overall GF Score™ is 53/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EV-to-EBITDA calculated?
EV-to-EBITDA is calculated from a company's financial statements. For Three-A Resources Bhd (XKLS:0012), the current EV-to-EBITDA is 3.59 as of Aug. 26, 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 Three-A Resources Bhd (XKLS:0012) Overvalued in 2026?

Based on GuruFocus' analysis, Three-A Resources Bhd stock appears to be overvalued. The current stock price of RM0.80 is trading 22.3% above its estimated GF Value™ of RM0.65. GuruFocus considers Three-A Resources Bhd to be Modestly Overvalued.

Key valuation signals for XKLS:0012:

  • EV-to-EBITDA: 3.59 (47% below median its 10-year median of 6.80)
  • GF Value™: RM0.65 vs. price of RM0.80 (22.3% above fair value)
  • GF Score™: 53/100 with 1 warning sign
  • Industry Position: 60.8% below the Consumer Packaged Goods median (#166 of 1649)

No single metric tells the full story. See the XKLS:0012 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Three-A Resources Bhd Business Description

Address Jalan Industri U19, AL 308, Lot 590 & Lot 4196, Kampung Baru Sungai Buloh, Shah Alam, SGR, MYS, 40160
Three-A Resources Bhd is an investment holding company. Through its subsidiaries, it engages in food and beverage ingredients manufacturing. Its product portfolio includes Liquid Caramel, Caramel Colour, Fermented Vinegar, Distilled Vinegar, Rice Vinegar, Glucose Syrup, High Maltose Syrup, Liquid Maltodextrin, Soya Protein Sauce, Hydrolysed Vegetable Protein Sauce, Caramel Powder, Maltodextrin, and Golden Syrup. The group is focused only on manufacturing and sale of food and beverage ingredients in Malaysia. The company generates majority of its revenue from Malaysia followed by Singapore and Other foreign countries.
53GF Score

Get the complete analysis for XKLS:0012

EV-to-EBITDA is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

RM0.80
Price
RM0.65
GF Value