ACSAY (ACS Actividades de Construccion y Servicios) Return-on-Tangible-Asset: 2.33% (As of Mar. 2026) — Near Median


ACSAY ACS Actividades de Construccion y Servicios SA ACSAY
70 GF Score
Price $29.03
GF Value $15.96
Valuation Significantly Overvalued
! 8 Warning Signs
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What is ACS Actividades de Construccion y Servicios Return-on-Tangible-Asset?

ACS Actividades de Construccion y Servicios ACSAY +0.89% 70 Return-on-Tangible-Asset is 2.33% as of Mar. 2026, which is 7% below its 10-year median of 2.51. GuruFocus rates ACSAY with a GF Score™ of 70/100 and a GF Value™ of $15.96 (Significantly Overvalued). The stock has 8 warning signs investors should review. Among 1,776 Construction companies, ACS Actividades de Construccion y Servicios ranks better than 51.97% 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. ACS Actividades de Construccion y Servicios's annualized Net Income for the quarter that ended in Mar. 2026 was $1,073 Mil. ACS Actividades de Construccion y Servicios's average total tangible assets for the quarter that ended in Mar. 2026 was $46,010 Mil. Therefore, ACS Actividades de Construccion y Servicios's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was 2.33%.

The historical rank and industry rank for ACS Actividades de Construccion y Servicios's Return-on-Tangible-Asset or its related term are showing as below:

ACSAY' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 1.66   Med: 2.51   Max: 9.22
Current: 3.23

During the past 13 years, ACS Actividades de Construccion y Servicios's highest Return-on-Tangible-Asset was 9.22%. The lowest was 1.66%. And the median was 2.51%.

ACSAY's Return-on-Tangible-Asset is ranked better than
51.97% of 1776 companies
in the Construction industry
Industry Median: 3.01 vs ACSAY: 3.23

ACS Actividades de Construccion y Servicios  (OTCPK:ACSAY) 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.


ACS Actividades de Construccion y Servicios Return-on-Tangible-Asset Related Terms


ACS Actividades de Construccion y Servicios Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for ACS Actividades de Construccion y Servicios'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.

ACS Actividades de Construccion y Servicios Return-on-Tangible-Asset Chart

ACS Actividades de Construccion y Servicios 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 8.87 1.94 2.35 2.33 2.64

ACS Actividades de Construccion y Servicios Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 2.17 2.94 2.37 5.09 2.33

ACSAY vs PWR, FIX, EME: Return-on-Tangible-Asset Comparison

For the Engineering & Construction subindustry, ACS Actividades de Construccion y Servicios'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.


ACS Actividades de Construccion y Servicios Return-on-Tangible-Asset vs Construction Industry

For the Construction industry and Industrials sector, ACS Actividades de Construccion y Servicios's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where ACS Actividades de Construccion y Servicios's Return-on-Tangible-Asset falls into.


ACSAY
70GF Score
ACS Actividades de Construccion y Servicios SA ACSAY
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
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ACS Actividades de Construccion y Servicios Return-on-Tangible-Asset Calculation

ACS Actividades de Construccion y Servicios'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 )
=1112.81/( (38149.016+46010.496)/ 2 )
=1112.81/42079.756
=2.64 %

ACS Actividades de Construccion y Servicios's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(Q: Mar. 2026 )  (Q: Dec. 2025 )(Q: Mar. 2026 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(Q: Mar. 2026 )  (Q: Dec. 2025 )(Q: Mar. 2026 )
=1072.832/( (46010.496+0)/ 1 )
=1072.832/46010.496
=2.33 %

* 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.

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 (Mar. 2026) net income data.

What does a Return-on-Tangible-Asset of 2.33% mean?
ACS Actividades de Construccion y Servicios (ACSAY) has a Return-on-Tangible-Asset of 2.33% as of Mar. 2026. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on ACS Actividades de Construccion y Servicios and its competitors. This is near median its historical median of 2.51. Over the past decade, ACS Actividades de Construccion y Servicios' Return-on-Tangible-Asset has ranged from 1.66 to 9.22. According to the industry distribution chart, ACS Actividades de Construccion y Servicios ranks #853 out of 1776 companies in the Construction industry, placing it in the top 48%.
Is ACS Actividades de Construccion y Servicios' Return-on-Tangible-Asset too high?
ACS Actividades de Construccion y Servicios' current Return-on-Tangible-Asset of 2.33% is near median its 10-year median of 2.51. Over the past 10 years, this metric has ranged from a low of 1.66 to a high of 9.22. The Construction industry median Return-on-Tangible-Asset is 3.01. ACS Actividades de Construccion y Servicios' value of 2.33% is 22.6% below this industry median. Based on the distribution chart, ACS Actividades de Construccion y Servicios ranks #853 out of 1776 companies in the Construction industry, which is above the industry midpoint. Overall, ACS Actividades de Construccion y Servicios has a GF Score™ of 70/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does ACS Actividades de Construccion y Servicios' Return-on-Tangible-Asset compare to PWR and FIX?
According to the Construction industry distribution chart, ACS Actividades de Construccion y Servicios ranks #853 out of 1776 companies for Return-on-Tangible-Asset. This puts ACS Actividades de Construccion y Servicios in the upper half of its industry. The industry median Return-on-Tangible-Asset is 3.01. ACS Actividades de Construccion y Servicios' value of 2.33% is 22.6% below this benchmark. Historically, ACS Actividades de Construccion y Servicios' own Return-on-Tangible-Asset has ranged from 1.66 to 9.22 over the past decade. While the company's 10-year median is 2.51 vs. the industry median of 3.01, ACS Actividades de Construccion y Servicios 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 Return-on-Tangible-Asset for a Construction company?
The median Return-on-Tangible-Asset among Construction companies is 3.01, based on 1,776 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. ACS Actividades de Construccion y Servicios's current Return-on-Tangible-Asset of 2.33% is 22.6% 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 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 ACS Actividades de Construccion y Servicios and its competitors. For the Construction industry, the median Return-on-Tangible-Asset is 3.01 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ACS Actividades de Construccion y Servicios's current Return-on-Tangible-Asset is 2.33%, which is near median its own 10-year median of 2.51. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ACS Actividades de Construccion y Servicios stock overvalued right now?
Based on GuruFocus' analysis, ACS Actividades de Construccion y Servicios (ACSAY) is currently considered Significantly Overvalued. The stock's GF Value™ is $15.96, compared to a current price of $29.03 — trading 81.9% above its estimated fair value. The current Return-on-Tangible-Asset is 2.33%, which is near median its 10-year median of 2.51 and 22.6% below the Construction industry median of 3.01. ACS Actividades de Construccion y Servicios' overall GF Score™ is 70/100 with 8 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 ACS Actividades de Construccion y Servicios (ACSAY), the current Return-on-Tangible-Asset is 2.33% as of Mar. 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 ACS Actividades de Construccion y Servicios (ACSAY) Overvalued in 2026?

Based on GuruFocus' analysis, ACS Actividades de Construccion y Servicios stock appears to be overvalued. The current stock price of $29.03 is trading 81.9% above its estimated GF Value™ of $15.96. GuruFocus considers ACS Actividades de Construccion y Servicios to be Significantly Overvalued.

Key valuation signals for ACSAY:

  • Return-on-Tangible-Asset: 2.33% (near median its 10-year median of 2.51)
  • GF Value™: $15.96 vs. price of $29.03 (81.9% above fair value)
  • GF Score™: 70/100 with 8 warning signs
  • Industry Position: 22.6% below the Construction median (#853 of 1776)

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


ACS Actividades de Construccion y Servicios Business Description

Address 102, Avenida Pio XII, Madrid, ESP, 28036
ACS Actividades de Construccion y Servicios SA completes construction and service activities for infrastructure and energy projects. In addition to infrastructure-related developments, the company constructs buildings and projects related to the mining sector. It has four operating segments: construction (majority of total revenue), Concessions, Services (which offers comprehensive maintenance services for buildings, public places and organisations) and corporate. Its services revolve around industrial engineering and operating energy, industrial, and mobility infrastructures. Additional sales are generated from aftermarket services and contracts to perform upkeep on existing structures. Approximately half of total revenue derives from the Americas.
70GF Score

Get the complete analysis for ACSAY

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

$29.03
Price
$15.96
GF Value