Acciona (WBO:ANA) ROCE %: 9.31% (As of Dec. 2025)


WBO:ANA Acciona SA WBO:ANA
79 GF Score
Price €268.40
GF Value €158.16
Valuation Significantly Overvalued
! 10 Warning Signs
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What is Acciona ROCE %?

Acciona WBO:ANA -1.18% 79 ROCE % is 9.31% as of Dec. 2025. GuruFocus rates WBO:ANA with a GF Score™ of 79/100 and a GF Value™ of €158.16 (Significantly Overvalued). The stock has 10 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. Acciona's annualized ROCE % for the quarter that ended in Dec. 2025 was 9.31%.

Acciona  (WBO:ANA) 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.

Acciona ROCE % Related Terms

Acciona ROCE % Historical Data

* Premium members only.

The historical data trend for Acciona'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.

Acciona ROCE % Chart

Acciona 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 6.88 8.20 7.80 7.16 9.65

Acciona Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 4.63 5.22 8.97 10.11 9.31
WBO:ANA
79GF Score
Acciona SA WBO:ANA
ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.
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Acciona ROCE % Calculation

Acciona'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 )
=2074/( ( (34620 - 14242) + (35850 - 13239) )/ 2 )
=2074/( (20378+22611)/ 2 )
=2074/21494.5
=9.65 %

Acciona's ROCE % of for the quarter that ended in Dec. 2025 is calculated as:

ROCE %=EBIT (1)/( (Capital Employed+Capital Employed)/ count )
(Q: Dec. 2025 )  (Q: Jun. 2025 )(Q: Dec. 2025 )
=EBIT/( ( (Total Assets - Total Current Liabilities)+(Total Assets - Total Current Liabilities) )/ count )
(Q: Dec. 2025 )  (Q: Jun. 2025 )(Q: Dec. 2025 )
=2044/( ( (34406 - 13102) + (35850 - 13239) )/ 2 )
=2044/( ( 21304 + 22611 )/ 2 )
=2044/21957.5
=9.31 %

(1) Note: The EBIT data used here is two times the semi-annual (Dec. 2025) 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 9.31% mean?
Acciona (WBO:ANA) has a ROCE % of 9.31% as of Dec. 2025.
Is Acciona's ROCE % too high?
Acciona's current ROCE % is 9.31%. The Construction industry median ROCE % is 8.22. Acciona's value of 9.31% is 13.3% above this industry median. Overall, Acciona has a GF Score™ of 79/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Acciona's ROCE % compare to PWR and FIX?
Acciona's ROCE % of 9.31% can be compared against companies in the Construction industry. The industry median ROCE % is 8.22. Acciona's value of 9.31% is 13.3% above 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 Construction company?
The median ROCE % among Construction companies is 8.22, based on 1,754 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. Acciona's current ROCE % of 9.31% is 13.3% 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 ROCE % mean?
A high ROCE % can signal that a stock is expensive relative to its fundamentals. For the Construction industry, the median ROCE % is 8.22 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Acciona's current ROCE % is 9.31%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Acciona stock overvalued right now?
Based on GuruFocus' analysis, Acciona (WBO:ANA) is currently considered Significantly Overvalued. The stock's GF Value™ is €158.16, compared to a current price of €268.40 — trading 69.7% above its estimated fair value. The current ROCE % is 9.31% and 13.3% above the Construction industry median of 8.22. Acciona's overall GF Score™ is 79/100 with 10 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 Acciona (WBO:ANA), the current ROCE % is 9.31% 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 Acciona (WBO:ANA) Overvalued in 2026?

Based on GuruFocus' analysis, Acciona stock appears to be overvalued. The current stock price of €268.40 is trading 69.7% above its estimated GF Value™ of €158.16. GuruFocus considers Acciona to be Significantly Overvalued.

Key valuation signals for WBO:ANA:

  • ROCE %: 9.31%
  • GF Value™: €158.16 vs. price of €268.40 (69.7% above fair value)
  • GF Score™: 79/100 with 10 warning signs
  • Industry Position: 13.3% above the Construction median

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

Acciona Business Description

Address Avenida de Europa 18, Parque Empresarial La Moraleja, Alcobendas, Madrid, ESP, 28108
Acciona SA is an engineering and construction firm providing sustainable solutions for infrastructure and renewable energy projects across the world. It works in various phases, from design and construction to operations and maintenance. The company operates two business divisions energy and infrastructure. The infrastructure division encompasses construction, water treatment, industrial, and service business lines. Projects may be granted under concessions from governments or acquired independently when Acciona identifies an opportunity. Energy developments focus on renewable technologies and primarily revolve around wind, solar, hydro, and biomass. The company has a presence on five continents and utilizes an organizational structure to ensure availability.
79GF Score

Get the complete analysis for WBO:ANA

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

€268.40
Price
€158.16
GF Value