Associated Commercial Co (XMAU:ACC) EPS (Basic): MUR52.01 (TTM As of Mar. 2026)

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.

XMAU:ACC Associated Commercial Co Ltd XMAU:ACC
71 GF Score
Price MUR219.50
GF Value MUR198.15
! 5 Warning Signs
View Full Analysis

What is Associated Commercial Co EPS (Basic)?

Associated Commercial Co XMAU:ACC 71 EPS (Basic) is MUR52.01 as of Mar. 2026. GuruFocus rates XMAU:ACC with a GF Score™ of 71/100 and a GF Value™ of MUR198.15. The stock has 5 warning signs investors should review.

Associated Commercial Co's basic earnings per share (Basic EPS) for the three months ended in Mar. 2026 was MUR5.87. Its basic earnings per share (Basic EPS) for the trailing twelve months (TTM) ended in Mar. 2026 was MUR52.01.

Associated Commercial Co's EPS (Diluted) for the three months ended in Mar. 2026 was MUR5.87. Its EPS (Diluted) for the trailing twelve months (TTM) ended in Mar. 2026 was MUR51.90.

Associated Commercial Co's EPS without NRI for the three months ended in Mar. 2026 was MUR5.87. Its EPS without NRIearnings per share without non-recurring items for the trailing twelve months (TTM) ended in Mar. 2026 was 51.90.

During the past 12 months, Associated Commercial Co's average EPS without NRIGrowth Rate was -19.60% per year. During the past 3 years, the average EPS without NRI Growth Rate was -2.80% per year. During the past 5 years, the average EPS without NRI Growth Rate was 21.80% 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 EPS without NRI Growth Rate using EPS without NRI data.

During the past 6 years, Associated Commercial Co's highest 3-Year average EPS without NRI Growth Rate was 46.00% per year. The lowest was -2.80% per year. And the median was 21.30% per year.


Associated Commercial Co  (XMAU:ACC) EPS (Basic) Explanation

EPS is the single most important variable used by Wall Street in determining the earnings power of a company. But investors need to be aware that Earnings per Share can be easily manipulated by adjusting depreciation and amortization rate or non-recurring items. That's why GuruFocus lists EPS without NRI, which better reflects the company's underlying performance.


Be Aware

Compared with Earnings per share, a company's cash flow is better indicator of the company's earnings power.

If a company's earnings per share is less than cash flow per share over long term, investors need to be cautious and find out why.


Associated Commercial Co EPS (Basic) Related Terms


Associated Commercial Co EPS (Basic) Historical Data

* Premium members only.

The historical data trend for Associated Commercial Co's EPS (Basic) 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.

Associated Commercial Co EPS (Basic) Chart

Associated Commercial Co Annual Data
Trend Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
EPS (Basic)
Get a 7-Day Free Trial 35.63 62.68 63.93 60.28 57.48

Associated Commercial Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
EPS (Basic) 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 5.61 42.19 -0.43 4.38 5.87
XMAU:ACC
71GF Score
Associated Commercial Co Ltd XMAU:ACC
EPS (Basic) is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Associated Commercial Co EPS (Basic) Calculation

EPS (Basic) is a rough measurement of the amount of a company's profit that can be allocated to one share of its stock. Basic earnings per share (EPS) do not factor in the dilutive effects on convertible securities.

Associated Commercial Co's Basic EPS for the fiscal year that ended in Jun. 2025 is calculated as

Basic EPS (A: Jun. 2025 )=(Net Income-Preferred Dividends)/Shares Outstanding (Basic Average)
=(65.571-0)/1.143
=57.37

Associated Commercial Co's Basic EPS for the quarter that ended in Mar. 2026 is calculated as

Basic EPS (Q: Mar. 2026 )=(Net Income-Preferred Dividends)/Shares Outstanding (Basic Average)
=(6.712-0)/1.143
=5.87

EPS (Basic) 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 MUR52.01

* 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 EPS (Basic) →
What does a EPS (Basic) of MUR52.01 mean?
Associated Commercial Co (XMAU:ACC) has a EPS (Basic) of MUR52.01 as of Mar. 2026. Earnings per share (basic) equals net income divided by the standard, non-diluted average shares outstanding. View historical data on Associated Commercial Co and its competitors.
Is Associated Commercial Co's EPS (Basic) too high?
Associated Commercial Co's current EPS (Basic) is MUR52.01. Overall, Associated Commercial Co has a GF Score™ of 71/100, reflecting its overall financial health beyond just this single metric.
How does Associated Commercial Co's EPS (Basic) compare to ORLY and AZO?
Associated Commercial Co's EPS (Basic) of MUR52.01 can be compared against companies in the Vehicles & Parts industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good EPS (Basic) for a Vehicles & Parts company?
A good EPS (Basic) depends on the Vehicles & Parts industry context. However, EPS (Basic) 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 EPS (Basic) mean?
A high EPS (Basic) can signal that a stock is expensive relative to its fundamentals. Earnings per share (basic) equals net income divided by the standard, non-diluted average shares outstanding. View historical data on Associated Commercial Co and its competitors. Associated Commercial Co's current EPS (Basic) is MUR52.01. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Associated Commercial Co stock overvalued right now?
Associated Commercial Co (XMAU:ACC) has a current EPS (Basic) of MUR52.01. The stock's GF Value™ is MUR198.15, compared to a current price of MUR219.50 — trading 10.8% above its estimated fair value. The current EPS (Basic) is MUR52.01. Associated Commercial Co's overall GF Score™ is 71/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EPS (Basic) calculated?
EPS (Basic) is calculated from a company's financial statements. For Associated Commercial Co (XMAU:ACC), the current EPS (Basic) is MUR52.01 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 Associated Commercial Co (XMAU:ACC) Overvalued in 2026?

Based on GuruFocus' analysis, Associated Commercial Co stock appears to be overvalued. The current stock price of MUR219.50 is trading 10.8% above its estimated GF Value™ of MUR198.15.

Key valuation signals for XMAU:ACC:

  • EPS (Basic): MUR52.01
  • GF Value™: MUR198.15 vs. price of MUR219.50 (10.8% above fair value)
  • GF Score™: 71/100 with 5 warning signs

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


Associated Commercial Co Business Description

Address C/o United Bus Service Ltd., Les Cassis, Port Louis, MUS
Associated Commercial Co Ltd is a dealer of motor vehicles, spare parts, new tyres, and accessories. The company generates revenue from the sale of vehicles, batteries and lubricants, spare parts, and tyres, with the majority of its revenue derived from tyre sales.
71GF Score

Get the complete analysis for XMAU:ACC

EPS (Basic) is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

MUR219.50
Price
MUR198.15
GF Value