ACSAY (ACS Actividades de Construccion y Servicios) 3-Year ROIIC % : 17.09% (As of Dec. 2025) — 42% Above Median


ACSAY ACS Actividades de Construccion y Servicios SA ACSAY
70 GF Score
Price $29.19
GF Value $15.68
Valuation Significantly Overvalued
! 8 Warning Signs
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What is ACS Actividades de Construccion y Servicios 3-Year ROIIC %?

ACS Actividades de Construccion y Servicios ACSAY -0.98% 70 3-Year ROIIC % is 17.09 as of Dec. 2025, which is 42% above its 10-year median of 12.03. GuruFocus rates ACSAY with a GF Score™ of 70/100 and a GF Value™ of $15.68 (Significantly Overvalued). The stock has 8 warning signs investors should review. Among 1,680 Construction companies, ACS Actividades de Construccion y Servicios ranks better than 70.54% on this metric.

3-Year Return on Invested Incremental Capital (3-Year ROIIC %) measures the change in earnings as a percentage of change in investment over 3-year. ACS Actividades de Construccion y Servicios's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was 17.09%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

The industry rank for ACS Actividades de Construccion y Servicios's 3-Year ROIIC % or its related term are showing as below:

ACSAY's 3-Year ROIIC % is ranked better than
70.54% of 1680 companies
in the Construction industry
Industry Median: 4.745 vs ACSAY: 17.09

ACS Actividades de Construccion y Servicios  (OTCPK:ACSAY) 3-Year ROIIC % Explanation

Return on Incremental Invested Capital (ROIIC) is an extension of Return on Investment Capital (ROIC). ROIC % tells investors how efficiently that profitability is earned per dollar of company capital. ROIIC narrows the focus even further and shows how profitable each additional unit of capital investment could be. ROIIC % is a more powerful metric than ROIC because it measures how much money the company can generate going forward on future capital investments.

High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

Be Aware

It's important to keep in mind that when tracking ROIIC, the metric is better suited to forecasting the trend of future returns rather than measuring current return on investment.


ACS Actividades de Construccion y Servicios 3-Year ROIIC % Related Terms


ACS Actividades de Construccion y Servicios 3-Year ROIIC % Historical Data

* Premium members only.

The historical data trend for ACS Actividades de Construccion y Servicios's 3-Year ROIIC % 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.

ACS Actividades de Construccion y Servicios 3-Year ROIIC % Chart

ACS Actividades de Construccion y Servicios Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
3-Year ROIIC %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 39.20 -61.19 0.00 17.09

ACS Actividades de Construccion y Servicios Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
3-Year ROIIC % 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 0.00 0.00 0.00 17.09 0.00

ACSAY vs PWR, FIX, EME: 3-Year ROIIC % Comparison

For the Engineering & Construction subindustry, ACS Actividades de Construccion y Servicios's 3-Year ROIIC %, along with its competitors' market caps and 3-Year ROIIC % 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.


ACS Actividades de Construccion y Servicios 3-Year ROIIC % vs Construction Industry

For the Construction industry and Industrials sector, ACS Actividades de Construccion y Servicios's 3-Year ROIIC % distribution charts can be found below:

* The bar in red indicates where ACS Actividades de Construccion y Servicios's 3-Year ROIIC % falls into.


ACSAY
70GF Score
ACS Actividades de Construccion y Servicios SA ACSAY
3-Year ROIIC % is just one metric. See GF Score™, valuation, warning signs, and more.
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ACS Actividades de Construccion y Servicios 3-Year ROIIC % Calculation

ACS Actividades de Construccion y Servicios's 3-Year ROIIC % for the quarter that ended in Dec. 2025 is calculated as:

3-Year ROIIC %=3-Year Incremental Net Operating Profit After Taxes (NOPAT)**/3-Year Incremental Invested Capital**
=( 1233.8014425 (Dec. 2025) - 235.5415215 (Dec. 2022) )/( 27883.749 (Dec. 2025) - 20072.354 (Dec. 2022) )
=998.259921/7811.395
=12.78%***

* 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.

** Annual data of NOPAT and Invested Capital was used to calculate 3-Year ROIIC %.
*** Please be aware that the ROIIC (Return on Invested Capital) calculations are based on company-level data using the primary share class. The calculated data provided is for demonstration purposes and may slightly differ from the results displayed in the title due to potential variations caused by currency exchange rate differences throughout the year.

Frequently Asked Questions Learn more about 3-Year ROIIC % →
What does a 3-Year ROIIC % of 17.09 mean?
ACS Actividades de Construccion y Servicios (ACSAY) has a 3-Year ROIIC % of 17.09 as of Dec. 2025. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on ACS Actividades de Construccion y Servicios and its competitors. This is 42% above median its historical median of 12.03. According to the industry distribution chart, ACS Actividades de Construccion y Servicios ranks #495 out of 1680 companies in the Construction industry, placing it in the top 29.5%.
Is ACS Actividades de Construccion y Servicios' 3-Year ROIIC % too high?
ACS Actividades de Construccion y Servicios' current 3-Year ROIIC % of 17.09 is 42% above median its 10-year median of 12.03. The Construction industry median 3-Year ROIIC % is 4.75. ACS Actividades de Construccion y Servicios' value of 17.09 is 260.2% above this industry median. Based on the distribution chart, ACS Actividades de Construccion y Servicios ranks #495 out of 1680 companies in the Construction industry, which is above the industry midpoint. Overall, ACS Actividades de Construccion y Servicios has a GF Score™ of 70/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does ACS Actividades de Construccion y Servicios' 3-Year ROIIC % compare to PWR and FIX?
According to the Construction industry distribution chart, ACS Actividades de Construccion y Servicios ranks #495 out of 1680 companies for 3-Year ROIIC %. This puts ACS Actividades de Construccion y Servicios in the upper half of its industry. The industry median 3-Year ROIIC % is 4.75. ACS Actividades de Construccion y Servicios' value of 17.09 is 260.2% above this benchmark. While the company's 10-year median is 12.03 vs. the industry median of 4.75, ACS Actividades de Construccion y Servicios 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 3-Year ROIIC % for a Construction company?
The median 3-Year ROIIC % among Construction companies is 4.75, based on 1,680 companies in the industry. Companies in the top quartile (top 25%) have a 3-Year ROIIC % significantly above this median, while those in the bottom quartile fall well below. However, 3-Year ROIIC % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. ACS Actividades de Construccion y Servicios's current 3-Year ROIIC % of 17.09 is 260.2% 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 3-Year ROIIC % mean?
A high 3-Year ROIIC % can signal that a stock is expensive relative to its fundamentals. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on ACS Actividades de Construccion y Servicios and its competitors. For the Construction industry, the median 3-Year ROIIC % is 4.75 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ACS Actividades de Construccion y Servicios's current 3-Year ROIIC % is 17.09, which is 42% above median its own 10-year median of 12.03. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ACS Actividades de Construccion y Servicios stock overvalued right now?
Based on GuruFocus' analysis, ACS Actividades de Construccion y Servicios (ACSAY) is currently considered Significantly Overvalued. The stock's GF Value™ is $15.68, compared to a current price of $29.19 — trading 86.2% above its estimated fair value. The current 3-Year ROIIC % is 17.09, which is 42% above median its 10-year median of 12.03 and 260.2% above the Construction industry median of 4.75. ACS Actividades de Construccion y Servicios' overall GF Score™ is 70/100 with 8 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is 3-Year ROIIC % calculated?
3-Year ROIIC % is calculated from a company's financial statements. For ACS Actividades de Construccion y Servicios (ACSAY), the current 3-Year ROIIC % is 17.09 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 ACS Actividades de Construccion y Servicios (ACSAY) Overvalued in 2026?

Based on GuruFocus' analysis, ACS Actividades de Construccion y Servicios stock appears to be overvalued. The current stock price of $29.19 is trading 86.2% above its estimated GF Value™ of $15.68. GuruFocus considers ACS Actividades de Construccion y Servicios to be Significantly Overvalued.

Key valuation signals for ACSAY:

  • 3-Year ROIIC %: 17.09 (42% above median its 10-year median of 12.03)
  • GF Value™: $15.68 vs. price of $29.19 (86.2% above fair value)
  • GF Score™: 70/100 with 8 warning signs
  • Industry Position: 260.2% above the Construction median (#495 of 1680)

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


ACS Actividades de Construccion y Servicios Business Description

Address 102, Avenida Pio XII, Madrid, ESP, 28036
ACS Actividades de Construccion y Servicios SA completes construction and service activities for infrastructure and energy projects. In addition to infrastructure-related developments, the company constructs buildings and projects related to the mining sector. It has four operating segments: construction (majority of total revenue), Concessions, Services (which offers comprehensive maintenance services for buildings, public places and organisations) and corporate. Its services revolve around industrial engineering and operating energy, industrial, and mobility infrastructures. Additional sales are generated from aftermarket services and contracts to perform upkeep on existing structures. Approximately half of total revenue derives from the Americas.
70GF Score

Get the complete analysis for ACSAY

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

$29.19
Price
$15.68
GF Value