UnacemA (LIM:UNACEMC1) Graham Number: S/.3.93 (As of Jun. 2026)

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Director of Data and Quant Analytics at GuruFocus
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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.

LIM:UNACEMC1 Unacem Corp SAA LIM:UNACEMC1
63 GF Score
Price S/.2.15
GF Value S/.1.85
Valuation Modestly Overvalued
! 11 Warning Signs
View Full Analysis

What is UnacemA Graham Number?

UnacemA LIM:UNACEMC1 +0.09% 63 Graham Number is S/.3.93 as of Jun. 2026. GuruFocus rates LIM:UNACEMC1 with a GF Score™ of 63/100 and a GF Value™ of S/.1.85 (Modestly Overvalued). The stock has 11 warning signs investors should review. Among 288 Building Materials companies, UnacemA ranks better than 84.72% on this metric.

Graham Number is a figure that measures a stock's fundamental value by taking into account the company's earnings per share and book value per share. The Graham number is the upper bound of the price range that a defensive investor should pay for the stock. According to the theory, any stock price below the Graham number is considered undervalued, and thus worth investing in.

As of today (2026-08-27), the stock price of UnacemA is S/.2.152. UnacemA's graham number for the quarter that ended in Jun. 2026 was S/.3.93. Therefore, UnacemA's Price to Graham Number ratio for today is 0.55.

The historical rank and industry rank for UnacemA's Graham Number or its related term are showing as below:

LIM:UNACEMC1' s Price-to-Graham-Number Range Over the Past 10 Years
Min: 0.38   Med: 0.63   Max: 1.84
Current: 0.55

During the past 13 years, the highest Price to Graham Number ratio of UnacemA was 1.84. The lowest was 0.38. And the median was 0.63.

LIM:UNACEMC1's Price-to-Graham-Number is ranked better than
84.72% of 288 companies
in the Building Materials industry
Industry Median: 0.995 vs LIM:UNACEMC1: 0.55

Graham Number is a combination of asset valuation and earnings power valuation. It is a very conservative way of valuing a stock.


UnacemA  (LIM:UNACEMC1) Graham Number Explanation

Ben Graham actually did not publish a formula like this. But he wrote in The Intelligent Investor (1948 version) regarding to the criteria for purchases:

Current price should not be more than 15 times average earnings of the past three years.

Current price should not be more than 1.5 times the book value last reported. However, a multiplier of earnings below 15 could justify a correspondingly higher multiplier of assets. As a rule of thumb we suggest that the product of the multiplier times the ratio of price to book value should not exceed 22.5. (This figure corresponds to 15 times earnings and 1.5 times book value. It would admit an issue selling at only 9 times earnings and 2.5 times asset value, etc.)

Unlike valuation methods such as DCF or Discounted Earnings, the Graham number does not take growth into the valuation. Unlike the valuation methods based on book value alone, it takes into account the earnings power. Therefore, the Graham Number is a combination of asset valuation and earnings power valuation.

In general, the Graham number is a very conservative way of valuing a stock. It cannot be applied to companies with negative book values.

UnacemA's Price to Graham number Ratio for today is calculated as

Price to Graham number=Share Price (Today)/Graham number (Q: Jun. 2026 )
=2.152/3.93
=0.55

* 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.


Be Aware

Please keep these in mind:

1. Graham Number does not take growth into account. Therefore it underestimates the values of the companies that have good earnings growth. We feel that if the earnings per share grows more than 10% a year, Graham Number underestimates the value.
2. Graham Number punishes the companies that have temporarily low earnings. Therefore, an average of earnings makes more sense in the calculation of Graham Number.
3. Graham Numbers underestimates companies that are light with book.


UnacemA Graham Number Related Terms


UnacemA Graham Number Historical Data

* Premium members only.

The historical data trend for UnacemA's Graham Number 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.

UnacemA Graham Number Chart

UnacemA Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Graham Number
Get a 7-Day Free Trial Premium Member Only Premium Member Only 3.52 3.86 3.59 3.64 3.97

UnacemA Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Graham Number 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 4.04 4.00 3.55 3.93

LIM:UNACEMC1 vs CRH, VMC, MLM: Graham Number Comparison

For the Building Materials subindustry, UnacemA's Price-to-Graham-Number, along with its competitors' market caps and Price-to-Graham-Number 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.


UnacemA Price-to-Graham-Number vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, UnacemA's Price-to-Graham-Number distribution charts can be found below:

* The bar in red indicates where UnacemA's Price-to-Graham-Number falls into.


LIM:UNACEMC1
63GF Score
Unacem Corp SAA LIM:UNACEMC1
Graham Number is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

UnacemA Graham Number Calculation

Graham Number is a concept based on Ben Graham's conservative valuation of companies.

UnacemA's Graham Number for the fiscal year that ended in Dec. 2025 is calculated as

Graham Number
=sqrt of (22.5* Tangible Book per Share *EPS without NRI)
=sqrt of (22.5*2.458*0.285)
=3.97

UnacemA's Graham Number for the quarter that ended in Jun. 2026 is calculated as

Graham Number
=sqrt of (22.5*Tangible Book per Share*EPS without NRI (TTM))
=sqrt of (22.5*2.541*0.27)
=3.93

* 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 Graham Number →
What does a Graham Number of S/.3.93 mean?
UnacemA (LIM:UNACEMC1) has a Graham Number of S/.3.93 as of Jun. 2026. The Graham Number values a company based on its per-share earnings and book value. View historical data on UnacemA and its competitors. According to the industry distribution chart, UnacemA ranks #44 out of 288 companies in the Building Materials industry, placing it in the top 15.3%.
Is UnacemA's Graham Number too high?
UnacemA's current Graham Number is S/.3.93. Based on the distribution chart, UnacemA ranks #44 out of 288 companies in the Building Materials industry, which is in the top quartile — a strong position relative to peers. Overall, UnacemA has a GF Score™ of 63/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does UnacemA's Graham Number compare to CRH and VMC?
According to the Building Materials industry distribution chart, UnacemA ranks #44 out of 288 companies for Graham Number. This places UnacemA in the top 15% of its industry — outperforming the majority of peers. The industry median Graham Number is 1.00. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Graham Number for a Building Materials company?
The median Graham Number among Building Materials companies is 1.00, based on 288 companies in the industry. Companies in the top quartile (top 25%) have a Graham Number significantly above this median, while those in the bottom quartile fall well below. However, Graham Number 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 Graham Number mean?
A high Graham Number can signal that a stock is expensive relative to its fundamentals. The Graham Number values a company based on its per-share earnings and book value. View historical data on UnacemA and its competitors. For the Building Materials industry, the median Graham Number is 1.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. UnacemA's current Graham Number is S/.3.93. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is UnacemA stock overvalued right now?
Based on GuruFocus' analysis, UnacemA (LIM:UNACEMC1) is currently considered Modestly Overvalued. The stock's GF Value™ is S/.1.85, compared to a current price of S/.2.15 — trading 16.3% above its estimated fair value. The current Graham Number is S/.3.93. UnacemA's overall GF Score™ is 63/100 with 11 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Graham Number calculated?
Graham Number is calculated from a company's financial statements. For UnacemA (LIM:UNACEMC1), the current Graham Number is S/.3.93 as of Jun. 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 UnacemA (LIM:UNACEMC1) Overvalued in 2026?

Based on GuruFocus' analysis, UnacemA stock appears to be overvalued. The current stock price of S/.2.15 is trading 16.3% above its estimated GF Value™ of S/.1.85. GuruFocus considers UnacemA to be Modestly Overvalued.

Key valuation signals for LIM:UNACEMC1:

  • Graham Number: S/.3.93
  • GF Value™: S/.1.85 vs. price of S/.2.15 (16.3% above fair value)
  • GF Score™: 63/100 with 11 warning signs

No single metric tells the full story. See the LIM:UNACEMC1 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


UnacemA Business Description

Address Avenue Atocongo 2440, Villa Maria del Triunfo, Lima, PER, 35
Unacem Corp SAA is a Peruvian producer of cement. It produces various types of Portland cement sold under the Andino, Sol, Apu, and Atlas brands. The company also operates a hardware store network to facilitate the sale of UNACEM cement. Other business ventures are Hatunsol, a microfinancing company offering loans in the form of construction materials and labor and transport of materials to the building site to the self-build sector, and Duravia, a concrete pavement solution to compete with traditional asphalt surfacing. The majority of its revenue is from Peru, followed by the United States.
63GF Score

Get the complete analysis for LIM:UNACEMC1

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

S/.2.15
Price
S/.1.85
GF Value