AACEY (Asia Cement (China) Holdings) Return-on-Tangible-Asset: -1.26% (As of Dec. 2025)


AACEY Asia Cement (China) Holdings Corp AACEY
70 GF Score
Price $15.50
GF Value $18.47
! 6 Warning Signs
View Full Analysis

What is Asia Cement (China) Holdings Return-on-Tangible-Asset?

Asia Cement (China) Holdings AACEY 70 Return-on-Tangible-Asset is -1.26% as of Dec. 2025. GuruFocus rates AACEY with a GF Score™ of 70/100 and a GF Value™ of $18.47. The stock has 6 warning signs investors should review. Among 410 Building Materials companies, Asia Cement (China) Holdings ranks worse than 67.32% on this metric.

Return-on-Tangible-Asset is calculated as Net Income divided by its average total tangible assets. Total tangible assets equals to Total Assets minus Intangible Assets. Asia Cement (China) Holdings's annualized Net Income for the quarter that ended in Dec. 2025 was $-34.4 Mil. Asia Cement (China) Holdings's average total tangible assets for the quarter that ended in Dec. 2025 was $2,723.6 Mil. Therefore, Asia Cement (China) Holdings's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was -1.26%.

The historical rank and industry rank for Asia Cement (China) Holdings's Return-on-Tangible-Asset or its related term are showing as below:

AACEY' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -1.34   Med: 2.97   Max: 14.3
Current: 0.45

During the past 13 years, Asia Cement (China) Holdings's highest Return-on-Tangible-Asset was 14.30%. The lowest was -1.34%. And the median was 2.97%.

AACEY's Return-on-Tangible-Asset is ranked worse than
67.32% of 410 companies
in the Building Materials industry
Industry Median: 2.45 vs AACEY: 0.45

Asia Cement (China) Holdings  (OTCPK:AACEY) Return-on-Tangible-Asset Explanation

Return-on-Tangible-Asset measures the rate of return on the average total tangible assets (total assets minus intangible assets). Tangible means physical in nature. Intangible Assets are assets that are not physical in nature, and typically "derive their value from legal or intellectual rights." Return-on-Tangible-Asset measures a firm's efficiency at generating profits from its tangible assets. It shows how well a company uses what it has to generate earnings. Return-on-Tangible-Assets can vary drastically across industries. Therefore, Return-on-Tangible-Asset should not be used to compare companies in different industries.


Be Aware

Like ROE and ROA, Return-on-Tangible-Asset is calculated with only 12 months data. Fluctuations in the company’s earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective. Return-on-Tangible-Asset can be affected by events such as stock buyback or issuance, and by a company’s tax rate and its interest payment. Return-on-Tangible-Asset may not reflect the true earning power of the assets. A more accurate measurement is ROC % (ROC).

Many analysts argue the higher return the better. Buffett states that really high Return-on-Tangible-Asset may indicate vulnerability in the durability of the competitive advantage.


Asia Cement (China) Holdings Return-on-Tangible-Asset Related Terms


Asia Cement (China) Holdings Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Asia Cement (China) Holdings's Return-on-Tangible-Asset 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 (China) Holdings Return-on-Tangible-Asset Chart

Asia Cement (China) Holdings Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Asset
Get a 7-Day Free Trial Premium Member Only Premium Member Only 8.55 1.93 0.52 -1.34 0.45

Asia Cement (China) Holdings Quarterly Data
Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Return-on-Tangible-Asset 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 4.06 0.06 2.35 0.67 -1.26

AACEY vs CRH, VMC, MLM: Return-on-Tangible-Asset Comparison

For the Building Materials subindustry, Asia Cement (China) Holdings's Return-on-Tangible-Asset, along with its competitors' market caps and Return-on-Tangible-Asset 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 (China) Holdings Return-on-Tangible-Asset vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Asia Cement (China) Holdings's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Asia Cement (China) Holdings's Return-on-Tangible-Asset falls into.


AACEY
70GF Score
Asia Cement (China) Holdings Corp AACEY
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Asia Cement (China) Holdings Return-on-Tangible-Asset Calculation

Asia Cement (China) Holdings's annualized Return-on-Tangible-Asset for the fiscal year that ended in Dec. 2025 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=12.171/( (2626.227+2732.444)/ 2 )
=12.171/2679.3355
=0.45 %

Asia Cement (China) Holdings's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(Q: Dec. 2025 )  (Q: Sep. 2025 )(Q: Dec. 2025 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(Q: Dec. 2025 )  (Q: Sep. 2025 )(Q: Dec. 2025 )
=-34.388/( (2714.827+2732.444)/ 2 )
=-34.388/2723.6355
=-1.26 %

* 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.

In the calculation of annual Return-on-Tangible-Asset, the net income of the last fiscal year and the average total tangible assets over the fiscal year are used. In calculating the quarterly data, the Net Income data used here is four times the quarterly (Dec. 2025) net income data.

What does a Return-on-Tangible-Asset of -1.26% mean?
Asia Cement (China) Holdings (AACEY) has a Return-on-Tangible-Asset of -1.26% as of Dec. 2025. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on Asia Cement (China) Holdings and its competitors. According to the industry distribution chart, Asia Cement (China) Holdings ranks #276 out of 410 companies in the Building Materials industry, placing it in the top 67.3%.
Is Asia Cement (China) Holdings' Return-on-Tangible-Asset too high?
Asia Cement (China) Holdings' current Return-on-Tangible-Asset is -1.26%. Based on the distribution chart, Asia Cement (China) Holdings ranks #276 out of 410 companies in the Building Materials industry, which is below the industry midpoint. Overall, Asia Cement (China) Holdings has a GF Score™ of 70/100, reflecting its overall financial health beyond just this single metric.
How does Asia Cement (China) Holdings' Return-on-Tangible-Asset compare to CRH and VMC?
According to the Building Materials industry distribution chart, Asia Cement (China) Holdings ranks #276 out of 410 companies for Return-on-Tangible-Asset. This places Asia Cement (China) Holdings in the lower half of its industry. The industry median Return-on-Tangible-Asset is 2.45. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Return-on-Tangible-Asset for a Building Materials company?
The median Return-on-Tangible-Asset among Building Materials companies is 2.45, based on 410 companies in the industry. Companies in the top quartile (top 25%) have a Return-on-Tangible-Asset significantly above this median, while those in the bottom quartile fall well below. However, Return-on-Tangible-Asset 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 Return-on-Tangible-Asset mean?
A high Return-on-Tangible-Asset can signal that a stock is expensive relative to its fundamentals. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on Asia Cement (China) Holdings and its competitors. For the Building Materials industry, the median Return-on-Tangible-Asset is 2.45 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Asia Cement (China) Holdings's current Return-on-Tangible-Asset is -1.26%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Asia Cement (China) Holdings stock overvalued right now?
Asia Cement (China) Holdings (AACEY) has a current Return-on-Tangible-Asset of -1.26%. The stock's GF Value™ is $18.47, compared to a current price of $15.50 — trading 16.1% below its estimated fair value. The current Return-on-Tangible-Asset is -1.26%. Asia Cement (China) Holdings' overall GF Score™ is 70/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Return-on-Tangible-Asset calculated?
Return-on-Tangible-Asset is calculated from a company's financial statements. For Asia Cement (China) Holdings (AACEY), the current Return-on-Tangible-Asset is -1.26% 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 (China) Holdings (AACEY) Overvalued in 2026?

Based on GuruFocus' analysis, Asia Cement (China) Holdings stock appears to be undervalued. The current stock price of $15.50 is trading 16.1% below its estimated GF Value™ of $18.47.

Key valuation signals for AACEY:

  • Return-on-Tangible-Asset: -1.26%
  • GF Value™: $18.47 vs. price of $15.50 (16.1% below fair value)
  • GF Score™: 70/100 with 6 warning signs

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


Asia Cement (China) Holdings Business Description

Other Exchanges 4OJ:Germany
Address No. 6 Yadong Avenue, Ma-Tou Town, Jiangxi Province, Ruichang, CHN, 332207
Asia Cement (China) Holdings Corp is an investment holding company. Along with its subsidiaries, it manufactures and sells cement, clinker, ready-mix concrete, blast-furnace slag powder, and other related products. The group operates through the Cement and Concrete business segments, of which a majority of its revenue is generated from the Cement business segment. Geographically, the group's revenue by location of customers is principally derived from the People's Republic of China.
70GF Score

Get the complete analysis for AACEY

Return-on-Tangible-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$15.50
Price
$18.47
GF Value