City Cement Co (SAU:3003) ROE %: 6.66% (As of Mar. 2026) — 12% Below Median


SAU:3003 City Cement Co SAU:3003
86 GF Score
Price ﷼11.28
GF Value ﷼20.89
Valuation Significantly Undervalued
! 6 Warning Signs
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What is City Cement Co ROE %?

City Cement Co SAU:3003 -0.27% 86 ROE % is 6.66% as of Mar. 2026, which is 12% below its 10-year median of 7.59. GuruFocus rates SAU:3003 with a GF Score™ of 86/100 and a GF Value™ of ﷼20.89 (Significantly Undervalued). The stock has 6 warning signs investors should review. Among 402 Building Materials companies, City Cement Co ranks better than 56.97% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. City Cement Co's annualized net income for the quarter that ended in Mar. 2026 was ﷼120.7 Mil. City Cement Co's average Total Stockholders Equity over the quarter that ended in Mar. 2026 was ﷼1,812.7 Mil. Therefore, City Cement Co's annualized ROE % for the quarter that ended in Mar. 2026 was 6.66%.

The historical rank and industry rank for City Cement Co's ROE % or its related term are showing as below:

SAU:3003' s ROE % Range Over the Past 10 Years
Min: 4.48   Med: 7.59   Max: 10.75
Current: 5.87

During the past 13 years, City Cement Co's highest ROE % was 10.75%. The lowest was 4.48%. And the median was 7.59%.

SAU:3003's ROE % is ranked better than
56.97% of 402 companies
in the Building Materials industry
Industry Median: 4.32 vs SAU:3003: 5.87

City Cement Co  (SAU:3003) 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: Mar. 2026 )
=Net Income/Total Stockholders Equity
=120.716/1812.73
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(120.716 / 479.632)*(479.632 / 1961.8315)*(1961.8315 / 1812.73)
=Net Margin %*Asset Turnover*Equity Multiplier
=25.17 %*0.2445*1.0823
=ROA %*Equity Multiplier
=6.15 %*1.0823
=6.66 %

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: Mar. 2026 )
=Net Income/Total Stockholders Equity
=120.716/1812.73
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (120.716 / 132.764) * (132.764 / 103.3) * (103.3 / 479.632) * (479.632 / 1961.8315) * (1961.8315 / 1812.73)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 0.9093 * 1.2852 * 21.54 % * 0.2445 * 1.0823
=6.66 %

Note: The net income data used here is four times the quarterly (Mar. 2026) net income data. The Revenue data used here is four times the quarterly (Mar. 2026) 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.


City Cement Co ROE % Related Terms


City Cement Co ROE % Historical Data

* Premium members only.

The historical data trend for City Cement Co'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.

City Cement Co ROE % Chart

City Cement Co 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 8.72 6.30 4.56 8.07 7.11

City Cement Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 11.32 7.80 1.90 7.10 6.66

SAU:3003 vs CRH, VMC, MLM: ROE % Comparison

For the Building Materials subindustry, City Cement Co'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.


City Cement Co ROE % vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, City Cement Co's ROE % distribution charts can be found below:

* The bar in red indicates where City Cement Co's ROE % falls into.


SAU:3003
86GF Score
City Cement Co SAU:3003
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

City Cement Co ROE % Calculation

City Cement Co'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 )
=128.925/( (1795.13+1832.441)/ 2 )
=128.925/1813.7855
=7.11 %

City Cement Co's annualized ROE % for the quarter that ended in Mar. 2026 is calculated as

ROE %=Net Income (Q: Mar. 2026 )/( (Total Stockholders Equity (Q: Dec. 2025 )+Total Stockholders Equity (Q: Mar. 2026 ))/ count )
=120.716/( (1832.441+1793.019)/ 2 )
=120.716/1812.73
=6.66 %

* 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 (Mar. 2026) net income data. ROE % is displayed in the 30-year financial page.

Frequently Asked Questions Learn more about ROE % →
What does a ROE % of 6.66% mean?
City Cement Co (SAU:3003) has a ROE % of 6.66% as of Mar. 2026. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on City Cement Co and its competitors. This is 12% below median its historical median of 7.59. Over the past decade, City Cement Co's ROE % has ranged from 4.48 to 10.75. According to the industry distribution chart, City Cement Co ranks #173 out of 402 companies in the Building Materials industry, placing it in the top 43%.
Is City Cement Co's ROE % too high?
City Cement Co's current ROE % of 6.66% is 12% below median its 10-year median of 7.59. Over the past 10 years, this metric has ranged from a low of 4.48 to a high of 10.75. The Building Materials industry median ROE % is 4.32. City Cement Co's value of 6.66% is 54.2% above this industry median. Based on the distribution chart, City Cement Co ranks #173 out of 402 companies in the Building Materials industry, which is above the industry midpoint. Overall, City Cement Co has a GF Score™ of 86/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does City Cement Co's ROE % compare to CRH and VMC?
According to the Building Materials industry distribution chart, City Cement Co ranks #173 out of 402 companies for ROE %. This puts City Cement Co in the upper half of its industry. The industry median ROE % is 4.32. City Cement Co's value of 6.66% is 54.2% above this benchmark. Historically, City Cement Co's own ROE % has ranged from 4.48 to 10.75 over the past decade. While the company's 10-year median is 7.59 vs. the industry median of 4.32, City Cement Co 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 ROE % for a Building Materials company?
The median ROE % among Building Materials companies is 4.32, based on 402 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. City Cement Co's current ROE % of 6.66% is 54.2% 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 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 City Cement Co 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. City Cement Co's current ROE % is 6.66%, which is 12% below median its own 10-year median of 7.59. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is City Cement Co stock overvalued right now?
Based on GuruFocus' analysis, City Cement Co (SAU:3003) is currently considered Significantly Undervalued. The stock's GF Value™ is ﷼20.89, compared to a current price of ﷼11.28 — trading 46% below its estimated fair value. The current ROE % is 6.66%, which is 12% below median its 10-year median of 7.59 and 54.2% above the Building Materials industry median of 4.32. City Cement Co's overall GF Score™ is 86/100 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 City Cement Co (SAU:3003), the current ROE % is 6.66% 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 City Cement Co (SAU:3003) Overvalued in 2026?

Based on GuruFocus' analysis, City Cement Co stock appears to be undervalued. The current stock price of ﷼11.28 is trading 46% below its estimated GF Value™ of ﷼20.89. GuruFocus considers City Cement Co to be Significantly Undervalued.

Key valuation signals for SAU:3003:

  • ROE %: 6.66% (12% below median its 10-year median of 7.59)
  • GF Value™: ﷼20.89 vs. price of ﷼11.28 (46% below fair value)
  • GF Score™: 86/100 with 6 warning signs
  • Industry Position: 54.2% above the Building Materials median (#173 of 402)

No single metric tells the full story. See the SAU:3003 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


City Cement Co Business Description

Address Olaya, Takhassussi Road, Prestige Center Building 4, P.O.Box 3070, Opposite of Panorama Mall, Riyadh, SAU, 11471
City Cement Co produces a wide range of cement products in Saudi Arabia. It offers Ordinary Portland cement suitable for modern construction, concrete works, restoration work, and Sulfate resistant cement used in dam projects, marine works such as ports and berths, sewage stations, bases, and construction foundations. Geographically, the company operates in the Kingdom of Saudi Arabia only.
86GF Score

Get the complete analysis for SAU:3003

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

﷼11.28
Price
﷼20.89
GF Value