AACEY (Asia Cement (China) Holdings) ROE %: -1.46% (As of Dec. 2025)


AACEY Asia Cement (China) Holdings Corp AACEY
70 GF Score
Price $15.50
GF Value $18.47
! 6 Warning Signs
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What is Asia Cement (China) Holdings ROE %?

Asia Cement (China) Holdings AACEY 70 ROE % is -1.46% as of Dec. 2025. GuruFocus rates AACEY with a GF Score™ of 70/100 and a GF Value™ of $18.47. The stock has 6 warning signs investors should review. Among 403 Building Materials companies, Asia Cement (China) Holdings ranks worse than 70.22% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Asia Cement (China) Holdings's annualized net income for the quarter that ended in Dec. 2025 was $-34.4 Mil. Asia Cement (China) Holdings's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was $2,347.9 Mil. Therefore, Asia Cement (China) Holdings's annualized ROE % for the quarter that ended in Dec. 2025 was -1.46%.

The historical rank and industry rank for Asia Cement (China) Holdings's ROE % or its related term are showing as below:

AACEY' s ROE % Range Over the Past 10 Years
Min: -1.56   Med: 4.38   Max: 23.66
Current: 0.52

During the past 13 years, Asia Cement (China) Holdings's highest ROE % was 23.66%. The lowest was -1.56%. And the median was 4.38%.

AACEY's ROE % is ranked worse than
70.22% of 403 companies
in the Building Materials industry
Industry Median: 4.32 vs AACEY: 0.52

Asia Cement (China) Holdings  (OTCPK:AACEY) ROE % Explanation

ROE % measures the rate of return on the ownership interest (shareholder's equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' equity (also known as net assets or assets minus liabilities). ROE % shows how well a company uses investment funds to generate earnings growth. ROE %s between 15% and 20% are considered desirable.

The factors that affect a company's ROE % can be illustrated with the three-step DuPont Analysis:

ROE %(Q: Dec. 2025 )
=Net Income/Total Stockholders Equity
=-34.388/2347.9405
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(-34.388 / 782.292)*(782.292 / 2802.2235)*(2802.2235 / 2347.9405)
=Net Margin %*Asset Turnover*Equity Multiplier
=-4.4 %*0.2792*1.1935
=ROA %*Equity Multiplier
=-1.23 %*1.1935
=-1.46 %

With this breakdown, it is clear that if a company grows its Net Profit Margin, its Asset Turnover, or its Leverage, it can grow its ROE %.

The factors that affect a company's ROE % can also be illustrated with the five-step DuPont Analysis:

ROE %(Q: Dec. 2025 )
=Net Income/Total Stockholders Equity
=-34.388/2347.9405
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (-34.388 / -16.768) * (-16.768 / -56.72) * (-56.72 / 782.292) * (782.292 / 2802.2235) * (2802.2235 / 2347.9405)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 2.0508 * 0.2956 * -7.25 % * 0.2792 * 1.1935
=-1.46 %

Note: The net income data used here is four times the quarterly (Dec. 2025) net income data. The Revenue data used here is four times the quarterly (Dec. 2025) revenue data. The same rule applies to Pre-Tax Income and Operating Income.
* In the five-step DuPont Analysis, Operating Income is only available for non-financial companies. Thus, for Insurance companies, we use EBIT as a substitution of Operating Income. For Banks, both Operating Income and EBIT is unavailable. Thus we combined Interest Burden and Operating Margin % into Pretax Margin %, and the DuPont Analysis is divided into four components instead.

* 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

Net Income is used.

Because a company can increase its ROE % by having more financial leverage, it is important to watch the equity multiplier when investing in high ROE % companies. Like ROA %, ROE % 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 ROE %s can be extremely high.


Asia Cement (China) Holdings ROE % Related Terms


Asia Cement (China) Holdings ROE % Historical Data

* Premium members only.

The historical data trend for Asia Cement (China) Holdings's ROE % 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.

Asia Cement (China) Holdings ROE % Chart

Asia Cement (China) Holdings Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROE %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 10.72 2.34 0.62 -1.57 0.53

Asia Cement (China) Holdings Quarterly Data
Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
ROE % 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 4.69 0.07 2.70 0.77 -1.46

AACEY vs CRH, VMC, MLM: ROE % Comparison

For the Building Materials subindustry, Asia Cement (China) Holdings's ROE %, along with its competitors' market caps and ROE % 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.


Asia Cement (China) Holdings ROE % vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Asia Cement (China) Holdings's ROE % distribution charts can be found below:

* The bar in red indicates where Asia Cement (China) Holdings's ROE % falls into.


AACEY
70GF Score
Asia Cement (China) Holdings Corp AACEY
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
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Asia Cement (China) Holdings ROE % Calculation

Asia Cement (China) Holdings's annualized ROE % for the fiscal year that ended in Dec. 2025 is calculated as

ROE %=Net Income (A: Dec. 2025 )/( (Total Stockholders Equity (A: Dec. 2024 )+Total Stockholders Equity (A: Dec. 2025 ))/ count )
=12.171/( (2268.316+2356.975)/ 2 )
=12.171/2312.6455
=0.53 %

Asia Cement (China) Holdings's annualized ROE % for the quarter that ended in Dec. 2025 is calculated as

ROE %=Net Income (Q: Dec. 2025 )/( (Total Stockholders Equity (Q: Sep. 2025 )+Total Stockholders Equity (Q: Dec. 2025 ))/ count )
=-34.388/( (2338.906+2356.975)/ 2 )
=-34.388/2347.9405
=-1.46 %

* 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 ROE %, the net income of the last fiscal year and the average total shareholder equity over the fiscal year are used. In calculating the quarterly data, the net income data used here is four times the quarterly (Dec. 2025) net income data. ROE % is displayed in the 30-year financial page.

Frequently Asked Questions Learn more about ROE % →
What does a ROE % of -1.46% mean?
Asia Cement (China) Holdings (AACEY) has a ROE % of -1.46% as of Dec. 2025. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Asia Cement (China) Holdings and its competitors. According to the industry distribution chart, Asia Cement (China) Holdings ranks #283 out of 403 companies in the Building Materials industry, placing it in the top 70.2%.
Is Asia Cement (China) Holdings' ROE % too high?
Asia Cement (China) Holdings' current ROE % is -1.46%. Based on the distribution chart, Asia Cement (China) Holdings ranks #283 out of 403 companies in the Building Materials industry, which is below the industry midpoint. Overall, Asia Cement (China) Holdings has a GF Score™ of 70/100, reflecting its overall financial health beyond just this single metric.
How does Asia Cement (China) Holdings' ROE % compare to CRH and VMC?
According to the Building Materials industry distribution chart, Asia Cement (China) Holdings ranks #283 out of 403 companies for ROE %. This places Asia Cement (China) Holdings in the lower half of its industry. The industry median ROE % is 4.32. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good ROE % for a Building Materials company?
The median ROE % among Building Materials companies is 4.32, based on 403 companies in the industry. Companies in the top quartile (top 25%) have a ROE % significantly above this median, while those in the bottom quartile fall well below. However, ROE % 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 ROE % mean?
A high ROE % can signal that a stock is expensive relative to its fundamentals. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Asia Cement (China) Holdings and its competitors. For the Building Materials industry, the median ROE % is 4.32 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Asia Cement (China) Holdings's current ROE % is -1.46%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Asia Cement (China) Holdings stock overvalued right now?
Asia Cement (China) Holdings (AACEY) has a current ROE % of -1.46%. The stock's GF Value™ is $18.47, compared to a current price of $15.50 — trading 16.1% below its estimated fair value. The current ROE % is -1.46%. Asia Cement (China) Holdings' overall GF Score™ is 70/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROE % calculated?
ROE % is calculated from a company's financial statements. For Asia Cement (China) Holdings (AACEY), the current ROE % is -1.46% 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 Asia Cement (China) Holdings (AACEY) Overvalued in 2026?

Based on GuruFocus' analysis, Asia Cement (China) Holdings stock appears to be undervalued. The current stock price of $15.50 is trading 16.1% below its estimated GF Value™ of $18.47.

Key valuation signals for AACEY:

  • ROE %: -1.46%
  • GF Value™: $18.47 vs. price of $15.50 (16.1% below fair value)
  • GF Score™: 70/100 with 6 warning signs

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


Asia Cement (China) Holdings Business Description

Other Exchanges 4OJ:Germany
Address No. 6 Yadong Avenue, Ma-Tou Town, Jiangxi Province, Ruichang, CHN, 332207
Asia Cement (China) Holdings Corp is an investment holding company. Along with its subsidiaries, it manufactures and sells cement, clinker, ready-mix concrete, blast-furnace slag powder, and other related products. The group operates through the Cement and Concrete business segments, of which a majority of its revenue is generated from the Cement business segment. Geographically, the group's revenue by location of customers is principally derived from the People's Republic of China.
70GF Score

Get the complete analysis for AACEY

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

$15.50
Price
$18.47
GF Value