Universal Cement (TPE:1104) Dividend Payout Ratio: 0.00 (As of Dec. 2025)


TPE:1104 Universal Cement Corp TPE:1104
83 GF Score
Price NT$26.95
GF Value NT$30.38
Valuation Modestly Undervalued
! 2 Warning Signs
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What is Universal Cement Dividend Payout Ratio?

Universal Cement TPE:1104 +0.75% 83 Dividend Payout Ratio is 0.00 as of Dec. 2025. GuruFocus rates TPE:1104 with a GF Score™ of 83/100 and a GF Value™ of NT$30.38 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 209 Building Materials companies, Universal Cement ranks worse than 67.94% on this metric.

The Dividend Payout Ratio is the measure of dividends paid out to shareholders relative to the company's net income. It is calculated as the Dividends per Share divided by the Earnings per Share (Diluted) during the same time period. Universal Cement's Dividend Payout Ratio for the months ended in Dec. 2025 was 0.00.

The historical rank and industry rank for Universal Cement's Dividend Payout Ratio or its related term are showing as below:

TPE:1104' s Dividend Payout Ratio Range Over the Past 10 Years
Min: 0.32   Med: 0.56   Max: 0.84
Current: 0.66

During the past 13 years, the highest Dividend Payout Ratio of Universal Cement was 0.84. The lowest was 0.32. And the median was 0.56.

TPE:1104's Dividend Payout Ratio is ranked worse than
67.94% of 209 companies
in the Building Materials industry
Industry Median: 0.38 vs TPE:1104: 0.66

As of today (2026-07-03), the Dividend Yield % of Universal Cement is 6.86%.

During the past 13 years, the highest Trailing Annual Dividend Yield of Universal Cement was 13.08%. The lowest was 3.20%. And the median was 5.16%.

Universal Cement's Dividends per Share for the months ended in Dec. 2025 was NT$0.00.

During the past 12 months, Universal Cement's average Dividends Per Share Growth Rate was -5.60% per year. During the past 3 years, the average Dividends Per Share Growth Rate was 21.30% per year. During the past 5 years, the average Dividends Per Share Growth Rate was 15.20% per year. During the past 10 years, the average Dividends Per Share Growth Rate was 6.40% per year.

During the past 13 years, the highest 3-Year average Dividends Per Share Growth Rate of Universal Cement was 21.30% per year. The lowest was -5.00% per year. And the median was 11.10% per year.

The growth rate is calculated with least square regression.

For more information regarding to dividend, please check our Dividend Page.

* Please note that "special dividend" is not included in the calculation of dividend per share and related fields.

Universal Cement (TPE:1104) Dividend Payout Ratio Explanation

In dividends investing, Dividend Payout Ratio and Dividend Growth Rate are the two most important variables for consideration. A lower payout ratio may indicate that the company has more room to increase its dividends.

Universal Cement Dividend Payout Ratio Related Terms

Universal Cement Dividend Payout Ratio Historical Data

* Premium members only.

The historical data trend for Universal Cement's Dividend Payout Ratio 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.

Universal Cement Dividend Payout Ratio Chart

Universal Cement Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Dividend Payout Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.66 0.32 0.48 0.84 0.67

Universal Cement Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Dividend Payout Ratio 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 0.00 0.00 2.99 0.00 0.00

TPE:1104 vs CRH, VMC, MLM: Dividend Payout Ratio Comparison

For the Building Materials subindustry, Universal Cement's Dividend Payout Ratio, along with its competitors' market caps and Dividend Payout 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.

Universal Cement Dividend Payout Ratio vs Building Materials Industry

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

* The bar in red indicates where Universal Cement's Dividend Payout Ratio falls into.


TPE:1104
83GF Score
Universal Cement Corp TPE:1104
Dividend Payout Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Universal Cement Dividend Payout Ratio Calculation

The Dividend Payout Ratio is the measure of dividends paid out to shareholders relative to the company's net income. It is calculated as the Dividends per Share divided by the Earnings per Share (Diluted) during the same time period.

Universal Cement's Dividend Payout Ratio for the fiscal year that ended in Dec. 2025 is calculated as

Dividend Payout Ratio=Dividends per Share (A: Dec. 2025 )/ EPS without NRI (A: Dec. 2025 )
=1.7/ 2.553
=0.67

Universal Cement's Dividend Payout Ratio for the quarter that ended in Dec. 2025 is calculated as

Dividend Payout Ratio=Dividends per Share (Q: Dec. 2025 )/ EPS without NRI (Q: Dec. 2025 )
=0/ 0.762
=0.00

* 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 Dividend Payout Ratio →
What does a Dividend Payout Ratio of 0.00 mean?
Universal Cement (TPE:1104) has a Dividend Payout Ratio of 0.00 as of Dec. 2025. Dividend payout ratio is the percent of company earnings paid out as dividends. View historical data on Universal Cement and its competitors. Over the past decade, Universal Cement's Dividend Payout Ratio has ranged from 0.32 to 0.84. According to the industry distribution chart, Universal Cement ranks #142 out of 209 companies in the Building Materials industry, placing it in the top 67.9%.
Is Universal Cement's Dividend Payout Ratio too high?
Universal Cement's current Dividend Payout Ratio is 0.00. Over the past 10 years, this metric has ranged from a low of 0.32 to a high of 0.84. Based on the distribution chart, Universal Cement ranks #142 out of 209 companies in the Building Materials industry, which is below the industry midpoint. Overall, Universal Cement has a GF Score™ of 83/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Universal Cement's Dividend Payout Ratio compare to CRH and VMC?
According to the Building Materials industry distribution chart, Universal Cement ranks #142 out of 209 companies for Dividend Payout Ratio. This places Universal Cement in the lower half of its industry. The industry median Dividend Payout Ratio is 0.38. Historically, Universal Cement's own Dividend Payout Ratio has ranged from 0.32 to 0.84 over the past decade. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Dividend Payout Ratio for a Building Materials company?
The median Dividend Payout Ratio among Building Materials companies is 0.38, based on 209 companies in the industry. Companies in the top quartile (top 25%) have a Dividend Payout Ratio significantly above this median, while those in the bottom quartile fall well below. However, Dividend Payout Ratio 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 Dividend Payout Ratio mean?
A high Dividend Payout Ratio can signal that a stock is expensive relative to its fundamentals. Dividend payout ratio is the percent of company earnings paid out as dividends. View historical data on Universal Cement and its competitors. For the Building Materials industry, the median Dividend Payout Ratio is 0.38 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Universal Cement's current Dividend Payout Ratio is 0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Universal Cement stock overvalued right now?
Based on GuruFocus' analysis, Universal Cement (TPE:1104) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$30.38, compared to a current price of NT$26.95 — trading 11.3% below its estimated fair value. The current Dividend Payout Ratio is 0.00. Universal Cement's overall GF Score™ is 83/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Dividend Payout Ratio calculated?
Dividend Payout Ratio is calculated from a company's financial statements. For Universal Cement (TPE:1104), the current Dividend Payout Ratio is 0.00 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 Universal Cement (TPE:1104) Overvalued in 2026?

Based on GuruFocus' analysis, Universal Cement stock appears to be undervalued. The current stock price of NT$26.95 is trading 11.3% below its estimated GF Value™ of NT$30.38. GuruFocus considers Universal Cement to be Modestly Undervalued.

Key valuation signals for TPE:1104:

  • Dividend Payout Ratio: 0.00
  • GF Value™: NT$30.38 vs. price of NT$26.95 (11.3% below fair value)
  • GF Score™: 83/100 with 2 warning signs

No single metric tells the full story. See the TPE:1104 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Universal Cement Business Description

Address Nanking East Road, 10th Floor, No. 125, Section 2, Taipei, TWN, 104
Universal Cement Corporation is a Taiwan-based company predominantly engaged in manufacturing and selling cement and related construction materials. The company's reportable segments include Building materials and others. The majority of its revenue is generated from the building materials segment which is engaged in manufacturing and selling cement, concrete, and gypsum board. Geographically, key revenue for the company is derived from Taiwan.
83GF Score

Get the complete analysis for TPE:1104

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

NT$26.95
Price
NT$30.38
GF Value