Pacific Lime and Cement (ASX:PLA) Financial Strength: 4 (As of Dec. 2025) — 33% Below Median

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ASX:PLA Pacific Lime and Cement Ltd ASX:PLA
12 GF Score
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What is Pacific Lime and Cement Financial Strength?

Pacific Lime and Cement ASX:PLA +4.00% 12 Financial Strength is 4 as of Dec. 2025, which is 33% below its 10-year median of 6.00. GuruFocus rates ASX:PLA with a GF Score™ of 12/100. The stock has 5 warning signs investors should review.

Pacific Lime and Cement has the Financial Strength Rank of 4.

GuruFocus Financial Strength Rank measures how strong a company's financial situation is. It is rated on a scale of 1 to 10 and is based on these factors:

1. The debt burden that the company has as measured by its Interest Coverage (current year). The higher, the better.
2. Debt to revenue ratio. The lower, the better.
3. Altman Z-Score.
4. Other debt related ratios.

A higher score indicates a stronger financial position, with companies rated 7 or above considered financially stable and unlikely to face distress. Conversely, a score of 3 or below suggests potential financial difficulties, indicating a higher risk of distress.

Pacific Lime and Cement did not have earnings to cover the interest expense. Pacific Lime and Cement's debt to revenue ratio for the quarter that ended in Dec. 2025 was 12.43. As of today, Pacific Lime and Cement's Altman Z-Score is 0.00.


Pacific Lime and Cement  (ASX:PLA) Financial Strength Explanation

The rank is rated on a scale of 1 to 10. A higher score indicates a stronger financial position, with companies rated 7 or above considered financially stable and unlikely to face distress. Conversely, a score of 3 or below suggests potential financial difficulties, indicating a higher risk of distress.

Pacific Lime and Cement has the Financial Strength Rank of 4.


Pacific Lime and Cement Financial Strength Related Terms


Pacific Lime and Cement Financial Strength Competitor Comparison

For the Other Industrial Metals & Mining subindustry, Pacific Lime and Cement's Financial Strength, along with its competitors' market caps and Financial Strength 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.


Pacific Lime and Cement Financial Strength vs Metals & Mining Industry

For the Metals & Mining industry and Basic Materials sector, Pacific Lime and Cement's Financial Strength distribution charts can be found below:

* The bar in red indicates where Pacific Lime and Cement's Financial Strength falls into.


ASX:PLA
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Pacific Lime and Cement Ltd ASX:PLA
Financial Strength is just one metric. See GF Score™, valuation, warning signs, and more.
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Pacific Lime and Cement Financial Strength Calculation

GuruFocus Financial Strength Rank measures how strong a company's financial situation is. It is based on these factors

A company ranks high with financial strength is likely to withstand any business slowdowns and recessions.

1. The debt burden that the company has as measured by its Interest Coverage (current year). The higher, the better.

Note: If both Interest Expense and Interest Income are empty, while Net Interest Income is negative, then use Net Interest Income as Interest Expense.

Interest Coverage is a ratio that determines how easily a company can pay interest expenses on outstanding debt. It is calculated by dividing a company's Operating Income (EBIT) by its Interest Expense:

Pacific Lime and Cement's Interest Expense for the months ended in Dec. 2025 was A$-2.63 Mil. Its Operating Income for the months ended in Dec. 2025 was A$-7.62 Mil. And its Long-Term Debt & Capital Lease Obligation for the quarter that ended in Dec. 2025 was A$0.20 Mil.

Pacific Lime and Cement's Interest Coverage for the quarter that ended in Dec. 2025 is

Pacific Lime and Cement did not have earnings to cover the interest expense.

The higher the ratio, the stronger the company's financial strength is.

2. Debt to revenue ratio. The lower, the better.

Pacific Lime and Cement's Debt to Revenue Ratio for the quarter that ended in Dec. 2025 is

Debt to Revenue Ratio=Total Debt (Q: Dec. 2025 ) / Revenue
=(Short-Term Debt & Capital Lease Obligation + Long-Term Debt & Capital Lease Obligation) / Revenue
=(13.324 + 0.195) / 1.088
=12.43

3. Altman Z-Score.

Z-Score model is an accurate forecaster of failure up to two years prior to distress. It can be considered the assessment of the distress of industrial corporations.

The zones of discrimination were as such:

When Z-Score is less than 1.81, it is in Distress Zones.
When Z-Score is greater than 2.99, it is in Safe Zones.
When Z-Score is between 1.81 and 2.99, it is in Grey Zones.

Pacific Lime and Cement has a Z-score of 0.00, indicating it is in Distress Zones. This implies bankrupcy possibility in the next two years.

* 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 Financial Strength →
What does a Financial Strength of 4 mean?
Pacific Lime and Cement (ASX:PLA) has a Financial Strength of 4 as of Dec. 2025. The financial strength rank measures the strength of a company's balance sheet based on revenue and debt. View historical data on Pacific Lime and Cement and its competitors. This is 33% below median its historical median of 6.00. Over the past decade, Pacific Lime and Cement's Financial Strength has ranged from 3.00 to 10.00.
Is Pacific Lime and Cement's Financial Strength too high?
Pacific Lime and Cement's current Financial Strength of 4 is 33% below median its 10-year median of 6.00. Over the past 10 years, this metric has ranged from a low of 3.00 to a high of 10.00. Overall, Pacific Lime and Cement has a GF Score™ of 12/100, reflecting its overall financial health beyond just this single metric.
How does Pacific Lime and Cement's Financial Strength compare to competitors?
Pacific Lime and Cement's Financial Strength of 4 can be compared against companies in the Metals & Mining industry. Historically, Pacific Lime and Cement's own Financial Strength has ranged from 3.00 to 10.00 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 Financial Strength for a Metals & Mining company?
A good Financial Strength depends on the Metals & Mining industry context. However, Financial Strength 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 Financial Strength mean?
A high Financial Strength can signal that a stock is expensive relative to its fundamentals. The financial strength rank measures the strength of a company's balance sheet based on revenue and debt. View historical data on Pacific Lime and Cement and its competitors. Pacific Lime and Cement's current Financial Strength is 4, which is 33% below median its own 10-year median of 6.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pacific Lime and Cement stock overvalued right now?
Pacific Lime and Cement (ASX:PLA) has a current Financial Strength of 4. The current Financial Strength is 4, which is 33% below median its 10-year median of 6.00. Pacific Lime and Cement's overall GF Score™ is 12/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Financial Strength calculated?
Financial Strength is calculated from a company's financial statements. For Pacific Lime and Cement (ASX:PLA), the current Financial Strength is 4 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.

Pacific Lime and Cement Business Description

Other Exchanges ZD8:Germany
Address 300 Adelaide Street, Level 7, Brisbane, QLD, AUS, 4000
Pacific Lime and Cement Ltd is an investment holding company focused on exploration and evaluation in Papua New Guinea. The Group is organized into the following segments: Cement and Lime, which includes limestone and the Central Cement and Lime Project; Iron and Industrial Sands, focusing on the development of the Orokolo Bay Iron and Industrial Sands Project; Coal and Power, managing the Depot Creek coal resource and domestic power project proposals; Renewables, investing in forestry carbon credit projects and proposed solar and geothermal projects; and Corporate, providing group-level corporate services, investment, and treasury functions.
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