ACXIF (Acciona) 3-Year ROIIC % : 8.63% (As of Dec. 2025) — 76% Above Median


ACXIF Acciona SA ACXIF
82 GF Score
Price $277.50
GF Value $187.08
Valuation Significantly Overvalued
! 10 Warning Signs
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What is Acciona 3-Year ROIIC %?

Acciona ACXIF -9.42% 82 3-Year ROIIC % is 8.63 as of Dec. 2025, which is 76% above its 10-year median of 4.89. GuruFocus rates ACXIF with a GF Score™ of 82/100 and a GF Value™ of $187.08 (Significantly Overvalued). The stock has 10 warning signs investors should review. Among 1,681 Construction companies, Acciona ranks better than 58.36% 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. Acciona's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was 8.63%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

The industry rank for Acciona's 3-Year ROIIC % or its related term are showing as below:

ACXIF's 3-Year ROIIC % is ranked better than
58.36% of 1681 companies
in the Construction industry
Industry Median: 4.63 vs ACXIF: 8.63

Acciona  (OTCPK:ACXIF) 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.


Acciona 3-Year ROIIC % Related Terms


Acciona 3-Year ROIIC % Historical Data

* Premium members only.

The historical data trend for Acciona'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.

Acciona 3-Year ROIIC % Chart

Acciona 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 0.91 10.05 6.64 3.10 8.63

Acciona Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 6.64 0.00 3.10 0.00 8.63

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

For the Engineering & Construction subindustry, Acciona'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.


Acciona 3-Year ROIIC % vs Construction Industry

For the Construction industry and Industrials sector, Acciona's 3-Year ROIIC % distribution charts can be found below:

* The bar in red indicates where Acciona's 3-Year ROIIC % falls into.


ACXIF
82GF Score
Acciona SA ACXIF
3-Year ROIIC % is just one metric. See GF Score™, valuation, warning signs, and more.
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Acciona 3-Year ROIIC % Calculation

Acciona'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**
=( 1720.975758 (Dec. 2025) - 868.8815058 (Dec. 2022) )/( 28618.267 (Dec. 2025) - 17917.373 (Dec. 2022) )
=852.0942522/10700.894
=7.96%***

* 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 8.63 mean?
Acciona (ACXIF) has a 3-Year ROIIC % of 8.63 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 Acciona and its competitors. This is 76% above median its historical median of 4.89. According to the industry distribution chart, Acciona ranks #700 out of 1681 companies in the Construction industry, placing it in the top 41.6%.
Is Acciona's 3-Year ROIIC % too high?
Acciona's current 3-Year ROIIC % of 8.63 is 76% above median its 10-year median of 4.89. The Construction industry median 3-Year ROIIC % is 4.63. Acciona's value of 8.63 is 86.4% above this industry median. Based on the distribution chart, Acciona ranks #700 out of 1681 companies in the Construction industry, which is above the industry midpoint. Overall, Acciona has a GF Score™ of 82/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Acciona's 3-Year ROIIC % compare to PWR and FIX?
According to the Construction industry distribution chart, Acciona ranks #700 out of 1681 companies for 3-Year ROIIC %. This puts Acciona in the upper half of its industry. The industry median 3-Year ROIIC % is 4.63. Acciona's value of 8.63 is 86.4% above this benchmark. While the company's 10-year median is 4.89 vs. the industry median of 4.63, Acciona 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 4.63, based on 1,681 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. Acciona's current 3-Year ROIIC % of 8.63 is 86.4% 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 Acciona and its competitors. For the Construction industry, the median 3-Year ROIIC % is 4.63 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Acciona's current 3-Year ROIIC % is 8.63, which is 76% above median its own 10-year median of 4.89. 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 (ACXIF) is currently considered Significantly Overvalued. The stock's GF Value™ is $187.08, compared to a current price of $277.50 — trading 48.3% above its estimated fair value. The current 3-Year ROIIC % is 8.63, which is 76% above median its 10-year median of 4.89 and 86.4% above the Construction industry median of 4.63. Acciona's overall GF Score™ is 82/100 with 10 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 Acciona (ACXIF), the current 3-Year ROIIC % is 8.63 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 (ACXIF) Overvalued in 2026?

Based on GuruFocus' analysis, Acciona stock appears to be overvalued. The current stock price of $277.50 is trading 48.3% above its estimated GF Value™ of $187.08. GuruFocus considers Acciona to be Significantly Overvalued.

Key valuation signals for ACXIF:

  • 3-Year ROIIC %: 8.63 (76% above median its 10-year median of 4.89)
  • GF Value™: $187.08 vs. price of $277.50 (48.3% above fair value)
  • GF Score™: 82/100 with 10 warning signs
  • Industry Position: 86.4% above the Construction median (#700 of 1681)

No single metric tells the full story. See the ACXIF 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.
82GF Score

Get the complete analysis for ACXIF

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

$277.50
Price
$187.08
GF Value