ROA % is calculated as Net Income divided by its average Total Assets over a certain period of time. Pacific Lime and Cement's annualizedNet Income for the quarter that ended in Dec. 2025 was A$-21.71 Mil.
Pacific Lime and Cement's average Total Assets over the quarter that ended in Dec. 2025 was A$174.40 Mil. Therefore, Pacific Lime and Cement's annualized ROA % for the quarter that ended in Dec. 2025 was -12.45%.
The historical rank and industry rank for Pacific Lime and Cement's ROA % or its related term are showing as below:
ASX:PLA'
s ROA % Range Over the Past 10 Years
Min: -34.8 Med: -10.27 Max: 0.23
Current: -4.06
During the past 8 years, Pacific Lime and Cement's highest ROA % was 0.23%. The lowest was -34.80%. And the median was -10.27%.
ASX:PLA's ROA % is ranked better than 68.41% of 2665
companies
in the Metals & Mining industry
Industry Median: -16.81
vs ASX:PLA: -4.06
Pacific Lime and Cement (ASX:PLA) ROA % Explanation
ROA % measures the rate of return on the total assets (shareholder equity plus liabilities). It measures a firm's efficiency at generating profits from shareholders' equity plus its liabilities. ROA % shows how well a company uses what it has to generate earnings. ROA %s can vary drastically across industries. Therefore, ROA % should not be used to compare companies in different industries. For retailers, a ROA % of higher than 5% is expected. For example, Wal-Mart (WMT) has a ROA % of about 8% as of 2012. For banks, ROA % is close to their interest spread. A banks ROA % is typically well under 2%.
Similar to ROE, ROA % is affected by profit margins and asset turnover. This can be seen from the Du Pont Formula:
Note:
The Net Income data used here is two times the semi-annual (Dec. 2025) net income data. The Revenue data used here is two times the semi-annual (Dec. 2025) revenue data.
* 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.
Be Aware
Like ROE, ROA % 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. ROA % can be affected by events such as stock buyback or issuance, and by goodwill, a company's tax rate and its interest payment. ROA % 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 ROA % may indicate vulnerability in the durability of the competitive advantage.
E.g. Raising $43b to take on KO is impossible, but $1.7b to take on Moody's is. Although Moody's ROA % and underlying economics is far superior to Coca Cola, the durability is far weaker because of lower entry cost.
* 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.
Pacific Lime and Cement ROA % Competitor Comparison
For the Other Industrial Metals & Mining subindustry, Pacific Lime and Cement's ROA %, along with its competitors' market caps and ROA % 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 ROA % vs Metals & Mining Industry
For the Metals & Mining industry and Basic Materials sector, Pacific Lime and Cement's ROA % distribution charts can be found below:
* The bar in red indicates where Pacific Lime and Cement's ROA % falls into.
* 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 ROA %, the net income of the last fiscal year and the average total assets over the fiscal year are used. In calculating the quarterly data,
the Net Income data used here is two times the semi-annual (Dec. 2025) net income data.
ROA % is displayed in the 30-year financial page.
Pacific Lime and Cement (ASX:PLA) has a ROA % of -12.45% as of Dec. 2025. Return on assets is the ratio of current-period net income to average two-period total assets. View historical data on Pacific Lime and Cement and its competitors. According to the industry distribution chart, Pacific Lime and Cement ranks #842 out of 2665 companies in the Metals & Mining industry, placing it in the top 31.6%.
Is Pacific Lime and Cement's ROA % too high?
Pacific Lime and Cement's current ROA % is -12.45%. Based on the distribution chart, Pacific Lime and Cement ranks #842 out of 2665 companies in the Metals & Mining industry, which is above the industry midpoint. Overall, Pacific Lime and Cement has a GF Score™ of 26/100, reflecting its overall financial health beyond just this single metric.
How does Pacific Lime and Cement's ROA % compare to competitors?
According to the Metals & Mining industry distribution chart, Pacific Lime and Cement ranks #842 out of 2665 companies for ROA %. This puts Pacific Lime and Cement in the upper half of its industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good ROA % for a Metals & Mining company?
A good ROA % depends on the Metals & Mining industry context. However, ROA % 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 ROA % mean?
A high ROA % can signal that a stock is expensive relative to its fundamentals. Return on assets is the ratio of current-period net income to average two-period total assets. View historical data on Pacific Lime and Cement and its competitors. Pacific Lime and Cement's current ROA % is -12.45%. 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 ROA % of -12.45%. The current ROA % is -12.45%. Pacific Lime and Cement's overall GF Score™ is 26/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROA % calculated?
ROA % is calculated from a company's financial statements. For Pacific Lime and Cement (ASX:PLA), the current ROA % is -12.45% 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 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.
26GF Score
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