Associated Commercial Co (XMAU:ACC) PB Ratio: 0.33 (As of Aug. 27, 2026) — Near Median

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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 PB Ratio?

Associated Commercial Co XMAU:ACC 71 PB Ratio is 0.33 as of Aug. 27, 2026, which is 8% below its 10-year median of 0.36. 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.

The PB Ratio, or Price-to-Book ratio, or Price/Book, is a financial ratio used to compare a company's market price to its Book Value per Share. As of today (2026-08-27), Associated Commercial Co's share price is MUR219.50. Associated Commercial Co's Book Value per Share for the quarter that ended in Mar. 2026 was MUR673.34. Hence, Associated Commercial Co's PB Ratio of today is 0.33.

Good Sign:

Associated Commercial Co Ltd stock PB Ratio (=0.33) is close to 10-year low of 0.31.

The historical rank and industry rank for Associated Commercial Co's PB Ratio or its related term are showing as below:

XMAU:ACC' s PB Ratio Range Over the Past 10 Years
Min: 0.31   Med: 0.36   Max: 0.43
Current: 0.33

During the past 6 years, Associated Commercial Co's highest PB Ratio was 0.43. The lowest was 0.31. And the median was 0.36.

XMAU:ACC's PB Ratio is not ranked
in the Vehicles & Parts industry.
Industry Median: 1.43 vs XMAU:ACC: 0.33

During the past 12 months, Associated Commercial Co's average Book Value Per Share Growth Rate was 13.50% per year. During the past 3 years, the average Book Value Per Share Growth Rate was 12.70% per year. During the past 5 years, the average Book Value Per Share Growth Rate was 12.60% per year.

During the past 6 years, the highest 3-Year average Book Value Per Share Growth Rate of Associated Commercial Co was 12.70% per year. The lowest was 12.00% per year. And the median was 12.40% per year.

Back to Basics: PB Ratio


Associated Commercial Co  (XMAU:ACC) PB Ratio Explanation

Unlike valuation ratios relative to the earning power such as PE Ratio, PE Ratio without NRI, PS Ratio, Price-to-Operating-Cash-Flow , or Price-to-Free-Cash-Flow, the PB Ratio measures the valuation of the stock relative to the underlying asset of the company.

The PB Ratio works the best for the businesses that earn most of their profit from their assets, e.g. banks and insurance companies.


Be Aware

Some businesses have very light assets, such as software companies or insurance agencies. The PB Ratio does not work well for these companies. Some companies even have negative equity, so the PB Ratio cannot be applied to them.


Associated Commercial Co PB Ratio Related Terms


Associated Commercial Co PB Ratio Historical Data

* Premium members only.

The historical data trend for Associated Commercial Co's PB 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.

Associated Commercial Co PB Ratio Chart

Associated Commercial Co Annual Data
Trend Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
PB Ratio
Get a 7-Day Free Trial 0.43 0.36 0.34 0.35 0.32

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
PB 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 0.36 0.32 0.31 0.31 0.33

XMAU:ACC vs ORLY, AZO, GPC: PB Ratio Comparison

For the Auto Parts subindustry, Associated Commercial Co's PB Ratio, along with its competitors' market caps and PB 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.


Associated Commercial Co PB Ratio vs Vehicles & Parts Industry

For the Vehicles & Parts industry and Consumer Cyclical sector, Associated Commercial Co's PB Ratio distribution charts can be found below:

* The bar in red indicates where Associated Commercial Co's PB Ratio falls into.


XMAU:ACC
71GF Score
Associated Commercial Co Ltd XMAU:ACC
PB Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Associated Commercial Co PB Ratio Calculation

The PB Ratio, or Price-to-Book ratio, or Price/Book, is a financial ratio used to compare a company's market price to its Book Value per Share. It is a ratio widely used to value stocks.

Associated Commercial Co's PB Ratio for today is calculated as follows:

PB Ratio=Share Price/Book Value per Share (Q: Mar. 2026)
=219.50/673.335
=0.33

* 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.

It can also be calculated from the numbers for the whole company:

A closely related ratio is called Price-to-Tangible-Book. The difference between Price-to-Tangible-Book and PB Ratio is that book value other than intangibles are used in the calculation.

Frequently Asked Questions Learn more about PB Ratio →
What does a PB Ratio of 0.33 mean?
Associated Commercial Co (XMAU:ACC) has a PB Ratio of 0.33 as of Aug. 27, 2026. Price-to-Book ratio is the ratio of share price to a company's book value per share. View historical data on Associated Commercial Co and its competitors. This is near median its historical median of 0.36. Over the past decade, Associated Commercial Co's PB Ratio has ranged from 0.31 to 0.43.
Is Associated Commercial Co's PB Ratio too high?
Associated Commercial Co's current PB Ratio of 0.33 is near median its 10-year median of 0.36. Over the past 10 years, this metric has ranged from a low of 0.31 to a high of 0.43. The Vehicles & Parts industry median PB Ratio is 1.43. Associated Commercial Co's value of 0.33 is 76.9% below this industry median. 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 PB Ratio compare to ORLY and AZO?
Associated Commercial Co's PB Ratio of 0.33 can be compared against companies in the Vehicles & Parts industry. The industry median PB Ratio is 1.43. Associated Commercial Co's value of 0.33 is 76.9% below this benchmark. Historically, Associated Commercial Co's own PB Ratio has ranged from 0.31 to 0.43 over the past decade. While the company's 10-year median is 0.36 vs. the industry median of 1.43, Associated Commercial Co 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 PB Ratio for a Vehicles & Parts company?
The median PB Ratio among Vehicles & Parts companies is 1.43, based on 1,299 companies in the industry. Companies in the top quartile (top 25%) have a PB Ratio significantly above this median, while those in the bottom quartile fall well below. However, PB Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Associated Commercial Co's current PB Ratio of 0.33 is 76.9% 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 PB Ratio mean?
A high PB Ratio can signal that a stock is expensive relative to its fundamentals. Price-to-Book ratio is the ratio of share price to a company's book value per share. View historical data on Associated Commercial Co and its competitors. For the Vehicles & Parts industry, the median PB Ratio is 1.43 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Associated Commercial Co's current PB Ratio is 0.33, which is near median its own 10-year median of 0.36. 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 PB Ratio of 0.33. 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 PB Ratio is 0.33, which is near median its 10-year median of 0.36 and 76.9% below the Vehicles & Parts industry median of 1.43. 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 PB Ratio calculated?
PB Ratio is calculated from a company's financial statements. For Associated Commercial Co (XMAU:ACC), the current PB Ratio is 0.33 as of Aug. 27, 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:

  • PB Ratio: 0.33 (near median its 10-year median of 0.36)
  • GF Value™: MUR198.15 vs. price of MUR219.50 (10.8% above fair value)
  • GF Score™: 71/100 with 5 warning signs
  • Industry Position: 76.9% below the Vehicles & Parts median

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

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

MUR219.50
Price
MUR198.15
GF Value