Najran Cement Co (SAU:3002) ROCE %: 2.09% (As of Mar. 2026)

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SAU:3002 Najran Cement Co SAU:3002
59 GF Score
Price ﷼5.69
GF Value ﷼9.22
Valuation Possible Value Trap
! 7 Warning Signs
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What is Najran Cement Co ROCE %?

Najran Cement Co SAU:3002 -0.18% 59 ROCE % is 2.09% as of Mar. 2026. GuruFocus rates SAU:3002 with a GF Score™ of 59/100 and a GF Value™ of ﷼9.22 (Possible Value Trap). The stock has 7 warning signs investors should review.

ROCE % measures how well a company generates profits from its capital. It is calculated as EBIT divided by Capital Employed, where Capital Employed is calculated as Total Assets minus Total Current Liabilities. Najran Cement Co's annualized ROCE % for the quarter that ended in Mar. 2026 was 2.09%.

Najran Cement Co  (SAU:3002) ROCE % Explanation

ROCE % can be especially useful when comparing the performance of capital-intensive companies. Unlike ROE %, which indicates the profitability of Shareholders Equity, ROCE % also considers long-term debt in Capital Employed. This can be helpful when analyzing companies with significant debt, as the result is neutralized by taking debt into consideration.

Generally speaking, a higher ROCE % indicates a stonger profitability for a company. Moreover, it is important to look at the ratio from a long term perspective. Investors tend to favor companies with stable and rising ROCE % trend over those with volatile ones.

Najran Cement Co ROCE % Related Terms

Najran Cement Co ROCE % Historical Data

* Premium members only.

The historical data trend for Najran Cement Co's ROCE % 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.

Najran Cement Co ROCE % Chart

Najran Cement Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROCE %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 7.49 5.87 3.80 4.35 2.82

Najran Cement Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
ROCE % 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 4.08 1.83 1.68 3.67 2.09
SAU:3002
59GF Score
Najran Cement Co SAU:3002
ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.
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Najran Cement Co ROCE % Calculation

Najran Cement Co's annualized ROCE % for the fiscal year that ended in Dec. 2025 is calculated as:

ROCE %=EBIT/( (Capital Employed+Capital Employed)/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=EBIT/( ( (Total Assets - Total Current Liabilities)+(Total Assets - Total Current Liabilities) )/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=65.022/( ( (2476.693 - 177.688) + (2435.207 - 129.536) )/ 2 )
=65.022/( (2299.005+2305.671)/ 2 )
=65.022/2302.338
=2.82 %

Najran Cement Co's ROCE % of for the quarter that ended in Mar. 2026 is calculated as:

ROCE %=EBIT (1)/( (Capital Employed+Capital Employed)/ count )
(Q: Mar. 2026 )  (Q: Dec. 2025 )(Q: Mar. 2026 )
=EBIT/( ( (Total Assets - Total Current Liabilities)+(Total Assets - Total Current Liabilities) )/ count )
(Q: Mar. 2026 )  (Q: Dec. 2025 )(Q: Mar. 2026 )
=48.212/( ( (2435.207 - 129.536) + (2456.835 - 138.025) )/ 2 )
=48.212/( ( 2305.671 + 2318.81 )/ 2 )
=48.212/2312.2405
=2.09 %

(1) Note: The EBIT data used here is four times the quarterly (Mar. 2026) EBIT 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.

Frequently Asked Questions Learn more about ROCE % →
What does a ROCE % of 2.09% mean?
Najran Cement Co (SAU:3002) has a ROCE % of 2.09% as of Mar. 2026.
Is Najran Cement Co's ROCE % too high?
Najran Cement Co's current ROCE % is 2.09%. The Building Materials industry median ROCE % is 5.90. Najran Cement Co's value of 2.09% is 64.6% below this industry median. Overall, Najran Cement Co has a GF Score™ of 59/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Najran Cement Co's ROCE % compare to CRH and VMC?
Najran Cement Co's ROCE % of 2.09% can be compared against companies in the Building Materials industry. The industry median ROCE % is 5.90. Najran Cement Co's value of 2.09% is 64.6% below this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good ROCE % for a Building Materials company?
The median ROCE % among Building Materials companies is 5.90, based on 405 companies in the industry. Companies in the top quartile (top 25%) have a ROCE % significantly above this median, while those in the bottom quartile fall well below. However, ROCE % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Najran Cement Co's current ROCE % of 2.09% is 64.6% 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 ROCE % mean?
A high ROCE % can signal that a stock is expensive relative to its fundamentals. For the Building Materials industry, the median ROCE % is 5.90 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Najran Cement Co's current ROCE % is 2.09%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Najran Cement Co stock overvalued right now?
Based on GuruFocus' analysis, Najran Cement Co (SAU:3002) is currently considered Possible Value Trap. The stock's GF Value™ is ﷼9.22, compared to a current price of ﷼5.69 — trading 38.3% below its estimated fair value. The current ROCE % is 2.09% and 64.6% below the Building Materials industry median of 5.90. Najran Cement Co's overall GF Score™ is 59/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROCE % calculated?
ROCE % is calculated from a company's financial statements. For Najran Cement Co (SAU:3002), the current ROCE % is 2.09% 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 Najran Cement Co (SAU:3002) Overvalued in 2026?

Based on GuruFocus' analysis, Najran Cement Co stock appears to be undervalued. The current stock price of ﷼5.69 is trading 38.3% below its estimated GF Value™ of ﷼9.22. GuruFocus considers Najran Cement Co to be Possible Value Trap.

Key valuation signals for SAU:3002:

  • ROCE %: 2.09%
  • GF Value™: ﷼9.22 vs. price of ﷼5.69 (38.3% below fair value)
  • GF Score™: 59/100 with 7 warning signs
  • Industry Position: 64.6% below the Building Materials median

No single metric tells the full story. See the SAU:3002 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Najran Cement Co Business Description

Address 9204 King Saud Road, PO Box 1006, Najran, SAU, 66256
Najran Cement Co is a Saudi Arabia-based company engaged in the business of manufacturing ordinary portland cement and cement resistant to salts. Its product portfolio comprises ordinary portland cement, portland sulphate resistant cement, portland pozzolanic cement, Lyasah, and Lyasah plus cement. Additionally, the company offers an integrated electronic service for selling and delivering cement to its business customers (companies and institutions) through the Wasel App. It is engaged in one operating segment, i.e., manufacturing cement. Geographically, Najran Cement generates the majority of its revenue from the local market, and to a lesser extent, also exports its products to other countries.
59GF Score

Get the complete analysis for SAU:3002

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

﷼5.69
Price
﷼9.22
GF Value