Asia Cement (TPE:1102) EPS (Diluted): NT$3.00 (TTM As of Dec. 2025)

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.

TPE:1102 Asia Cement Corp TPE:1102
83 GF Score
Price NT$34.20
GF Value NT$35.73
Valuation Fairly Valued
! 6 Warning Signs
View Full Analysis

What is Asia Cement EPS (Diluted)?

Asia Cement TPE:1102 -2.01% 83 EPS (Diluted) is NT$3.00 as of Dec. 2025. GuruFocus rates TPE:1102 with a GF Score™ of 83/100 and a GF Value™ of NT$35.73 (Fairly Valued). The stock has 6 warning signs investors should review.

Asia Cement's Earnings per Share (Diluted) for the three months ended in Dec. 2025 was NT$0.58. Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$3.00.

Asia Cement's EPS (Basic) for the three months ended in Dec. 2025 was NT$0.58. Its EPS (Basic) for the trailing twelve months (TTM) ended in Dec. 2025 was NT$3.00.

Asia Cement's EPS without NRI for the three months ended in Dec. 2025 was NT$0.54. Its EPS without NRI for the trailing twelve months (TTM) ended in Dec. 2025 was NT$2.94.

During the past 12 months, Asia Cement's average EPS without NRIGrowth Rate was -23.40% per year. During the past 3 years, the average EPS without NRIGrowth Rate was -6.50% per year. During the past 5 years, the average EPS without NRI Growth Rate was -8.00% per year. During the past 10 years, the average EPS without NRI Growth Rate was 9.80% 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 13 years, Asia Cement's highest 3-Year average EPS without NRI Growth Rate was 62.20% per year. The lowest was -26.90% per year. And the median was -6.10% per year.


Asia Cement  (TPE:1102) EPS (Diluted) 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.


Asia Cement EPS (Diluted) Related Terms


Asia Cement EPS (Diluted) Historical Data

* Premium members only.

The historical data trend for Asia Cement's EPS (Diluted) 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.

Asia Cement EPS (Diluted) Chart

Asia Cement Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EPS (Diluted)
Get a 7-Day Free Trial Premium Member Only Premium Member Only 4.57 3.62 3.28 3.85 2.99

Asia Cement Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
EPS (Diluted) 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 1.13 0.41 0.88 1.13 0.58

TPE:1102 vs CRH, VMC, MLM: EPS (Diluted) Comparison

For the Building Materials subindustry, Asia Cement's PE Ratio, along with its competitors' market caps and PE 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.


Asia Cement PE Ratio vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Asia Cement's PE Ratio distribution charts can be found below:

* The bar in red indicates where Asia Cement's PE Ratio falls into.


TPE:1102
83GF Score
Asia Cement Corp TPE:1102
EPS (Diluted) is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Asia Cement EPS (Diluted) Calculation

EPS (Diluted) is a rough measurement of the amount of a company's profit that can be allocated to one share of its stock. Diluted EPS takes into account all of the outstanding dilutive securities that could potentially be exercised (such as stock options and convertible preferred stock) and shows how such an action would impact earnings per share.

Asia Cement's Diluted EPS for the fiscal year that ended in Dec. 2025 is calculated as

Diluted EPS (A: Dec. 2025 ) = (Net Income - Preferred Dividends) / Shares Outstanding (Diluted Average)
=(10029.823-0)/3351.133
=2.99

Asia Cement's Diluted EPS for the quarter that ended in Dec. 2025 is calculated as

Diluted EPS (Q: Dec. 2025 )=(Net Income - Preferred Dividends) / Shares Outstanding (Diluted Average)
=(1944.675-0)/3358.924
=0.58

EPS (Diluted) for the trailing twelve months (TTM) ended in Dec. 2025 adds up the quarterly data reported by the company within the most recent 12 months, which was NT$3.00

* 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 (Diluted) →
What does a EPS (Diluted) of NT$3.00 mean?
Asia Cement (TPE:1102) has a EPS (Diluted) of NT$3.00 as of Dec. 2025. Earnings per share (diluted) equals net income divided by the diluted average shares outstanding. View historical data on Asia Cement and its competitors.
Is Asia Cement's EPS (Diluted) too high?
Asia Cement's current EPS (Diluted) is NT$3.00. Overall, Asia Cement has a GF Score™ of 83/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Asia Cement's EPS (Diluted) compare to CRH and VMC?
Asia Cement's EPS (Diluted) of NT$3.00 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 EPS (Diluted) for a Building Materials company?
A good EPS (Diluted) depends on the Building Materials industry context. However, EPS (Diluted) 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 (Diluted) mean?
A high EPS (Diluted) can signal that a stock is expensive relative to its fundamentals. Earnings per share (diluted) equals net income divided by the diluted average shares outstanding. View historical data on Asia Cement and its competitors. Asia Cement's current EPS (Diluted) is NT$3.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Asia Cement stock overvalued right now?
Based on GuruFocus' analysis, Asia Cement (TPE:1102) is currently considered Fairly Valued. The stock's GF Value™ is NT$35.73, compared to a current price of NT$34.20 — trading 4.3% below its estimated fair value. The current EPS (Diluted) is NT$3.00. Asia Cement's overall GF Score™ is 83/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EPS (Diluted) calculated?
EPS (Diluted) is calculated from a company's financial statements. For Asia Cement (TPE:1102), the current EPS (Diluted) is NT$3.00 as of Dec. 2025. 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 Asia Cement (TPE:1102) Overvalued in 2026?

Based on GuruFocus' analysis, Asia Cement stock appears to be undervalued. The current stock price of NT$34.20 is trading 4.3% below its estimated GF Value™ of NT$35.73. GuruFocus considers Asia Cement to be Fairly Valued.

Key valuation signals for TPE:1102:

  • EPS (Diluted): NT$3.00
  • GF Value™: NT$35.73 vs. price of NT$34.20 (4.3% below fair value)
  • GF Score™: 83/100 with 6 warning signs

No single metric tells the full story. See the TPE:1102 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Asia Cement Business Description

Address No. 207, Dunhua South Road, 30th-31st Floor, Section 2, Daan District, Taipei, TWN, 106
Asia Cement Corp manufactures and sells cement, concrete, and cement-related products to the construction and building industries, and engages in leasing activities. The company is also required to undertake reforestation activities in designated areas. Asia Cement's product portfolio includes Portland cement types I and II, cement clinker, ready-mix concrete, furnace powder, and plaster among others. Its reportable segments are as follows: Cement which derives key revenue, Electric Power, Investment, Engineering, Transportation, Stainless Steel, and Leasing. The majority of Its revenue comes from Taiwan and China.
83GF Score

Get the complete analysis for TPE:1102

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

NT$34.20
Price
NT$35.73
GF Value