ACSAY (ACS Actividades de Construccion y Servicios) Return-on-Tangible-Equity: 48.97% (As of Mar. 2026) — 65% Below Median


ACSAY ACS Actividades de Construccion y Servicios SA ACSAY
70 GF Score
Price $28.86
GF Value $16.19
Valuation Significantly Overvalued
! 9 Warning Signs
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What is ACS Actividades de Construccion y Servicios Return-on-Tangible-Equity?

ACS Actividades de Construccion y Servicios ACSAY -4.40% 70 Return-on-Tangible-Equity is 48.97% as of Mar. 2026, which is 65% below its 10-year median of 141.58. GuruFocus rates ACSAY with a GF Score™ of 70/100 and a GF Value™ of $16.19 (Significantly Overvalued). The stock has 9 warning signs investors should review. Among 1,705 Construction companies, ACS Actividades de Construccion y Servicios ranks better than 90.15% on this metric.

Return-on-Tangible-Equity is calculated as Net Income divided by its average total shareholder tangible equity. Total shareholder tangible equity equals to Total Stockholders Equity 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 shareholder tangible equity for the quarter that ended in Mar. 2026 was $2,191 Mil. Therefore, ACS Actividades de Construccion y Servicios's annualized Return-on-Tangible-Equity for the quarter that ended in Mar. 2026 was 48.97%.

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

ACSAY' s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 25.13   Med: 141.58   Max: 1072.64
Current: 54.45

During the past 13 years, ACS Actividades de Construccion y Servicios's highest Return-on-Tangible-Equity was 1,072.64%. The lowest was 25.13%. And the median was 141.58%.

ACSAY's Return-on-Tangible-Equity is ranked better than
90.15% of 1705 companies
in the Construction industry
Industry Median: 8.25 vs ACSAY: 54.45

ACS Actividades de Construccion y Servicios  (OTCPK:ACSAY) Return-on-Tangible-Equity Explanation

Return-on-Tangible-Equity measures the rate of return on the ownership interest (shareholder's tangible equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' tangible equity (shareholders equity minus intangibles). Return-on-Tangible-Equity shows how well a company uses investment funds to generate earnings growth. Return-on-Tangible-Equitys between 15% and 20% are considered desirable.


Be Aware

Net Income is used.

Because a company can increase its Return-on-Tangible-Equity by having more financial leverage, it is important to watch the leverage ratio when investing in high Return-on-Tangible-Equity companies. Like Return-on-Tangible-Asset, Return-on-Tangible-Equity is calculated with only 12 months data. Fluctuations in company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.

Asset light businesses require very few assets to generate very high earnings. Their Return-on-Tangible-Equitys can be extremely high.


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


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

* Premium members only.

The historical data trend for ACS Actividades de Construccion y Servicios's Return-on-Tangible-Equity 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-Equity Chart

ACS Actividades de Construccion y Servicios Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Equity
Get a 7-Day Free Trial Premium Member Only Premium Member Only 209.01 24.20 36.74 131.99 Negative Tangible Equity

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-Equity 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 43.01 92.43 58.34 111.39 48.97

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

For the Engineering & Construction subindustry, ACS Actividades de Construccion y Servicios's Return-on-Tangible-Equity, along with its competitors' market caps and Return-on-Tangible-Equity 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-Equity vs Construction Industry

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

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


ACSAY
70GF Score
ACS Actividades de Construccion y Servicios SA ACSAY
Return-on-Tangible-Equity 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-Equity Calculation

ACS Actividades de Construccion y Servicios's annualized Return-on-Tangible-Equity for the fiscal year that ended in Dec. 2025 is calculated as

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets )/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=1112.81/( (-920.166+-1265.73 )/ 2 )
=1112.81/-1092.948
=Negative Tangible Equity %

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

Return-on-Tangible-Equity=Net Income/( (Total Tangible Equity+Total Tangible Equity)/ count )
(Q: Mar. 2026 )  (Q: Dec. 2025 )(Q: Mar. 2026 )
=Net Income/( (Total Stockholders Equity - Intangible Assets+Total Stockholders Equity - Intangible Assets)/ count )
(Q: Mar. 2026 )  (Q: Dec. 2025 )(Q: Mar. 2026 )
=1072.832/( (-1265.73+5647.399)/ 2 )
=1072.832/2190.8345
=48.97 %

* 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-Equity, the net income of the last fiscal year and the average total shareholder tangible equity 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. Return-on-Tangible-Equity is displayed in the 10-year financial page.

What does a Return-on-Tangible-Equity of 48.97% mean?
ACS Actividades de Construccion y Servicios (ACSAY) has a Return-on-Tangible-Equity of 48.97% as of Mar. 2026. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on ACS Actividades de Construccion y Servicios and its competitors. This is 65% below median its historical median of 141.58. Over the past decade, ACS Actividades de Construccion y Servicios' Return-on-Tangible-Equity has ranged from 25.13 to 1,072.64. According to the industry distribution chart, ACS Actividades de Construccion y Servicios ranks #168 out of 1705 companies in the Construction industry, placing it in the top 9.9%.
Is ACS Actividades de Construccion y Servicios' Return-on-Tangible-Equity too high?
ACS Actividades de Construccion y Servicios' current Return-on-Tangible-Equity of 48.97% is 65% below median its 10-year median of 141.58. Over the past 10 years, this metric has ranged from a low of 25.13 to a high of 1,072.64. The Construction industry median Return-on-Tangible-Equity is 8.25. ACS Actividades de Construccion y Servicios' value of 48.97% is 493.6% above this industry median. Based on the distribution chart, ACS Actividades de Construccion y Servicios ranks #168 out of 1705 companies in the Construction industry, which is in the top quartile — a strong position relative to peers. 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-Equity compare to PWR and FIX?
According to the Construction industry distribution chart, ACS Actividades de Construccion y Servicios ranks #168 out of 1705 companies for Return-on-Tangible-Equity. This places ACS Actividades de Construccion y Servicios in the top 10% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Equity is 8.25. ACS Actividades de Construccion y Servicios' value of 48.97% is 493.6% above this benchmark. Historically, ACS Actividades de Construccion y Servicios' own Return-on-Tangible-Equity has ranged from 25.13 to 1,072.64 over the past decade. While the company's 10-year median is 141.58 vs. the industry median of 8.25, ACS Actividades de Construccion y Servicios has consistently been above 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-Equity for a Construction company?
The median Return-on-Tangible-Equity among Construction companies is 8.25, based on 1,705 companies in the industry. Companies in the top quartile (top 25%) have a Return-on-Tangible-Equity significantly above this median, while those in the bottom quartile fall well below. However, Return-on-Tangible-Equity 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-Equity of 48.97% is 493.6% above 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-Equity mean?
A high Return-on-Tangible-Equity can signal that a stock is expensive relative to its fundamentals. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on ACS Actividades de Construccion y Servicios and its competitors. For the Construction industry, the median Return-on-Tangible-Equity is 8.25 — 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-Equity is 48.97%, which is 65% below median its own 10-year median of 141.58. 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 $16.19, compared to a current price of $28.86 — trading 78.3% above its estimated fair value. The current Return-on-Tangible-Equity is 48.97%, which is 65% below median its 10-year median of 141.58 and 493.6% above the Construction industry median of 8.25. ACS Actividades de Construccion y Servicios' overall GF Score™ is 70/100 with 9 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Return-on-Tangible-Equity calculated?
Return-on-Tangible-Equity is calculated from a company's financial statements. For ACS Actividades de Construccion y Servicios (ACSAY), the current Return-on-Tangible-Equity is 48.97% 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 $28.86 is trading 78.3% above its estimated GF Value™ of $16.19. GuruFocus considers ACS Actividades de Construccion y Servicios to be Significantly Overvalued.

Key valuation signals for ACSAY:

  • Return-on-Tangible-Equity: 48.97% (65% below median its 10-year median of 141.58)
  • GF Value™: $16.19 vs. price of $28.86 (78.3% above fair value)
  • GF Score™: 70/100 with 9 warning signs
  • Industry Position: 493.6% above the Construction median (#168 of 1705)

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

$28.86
Price
$16.19
GF Value