City Cement Co (SAU:3003) 3-Year ROIIC % : 3.60% (As of Dec. 2025) — Near Median


SAU:3003 City Cement Co SAU:3003
84 GF Score
Price ﷼11.00
GF Value ﷼20.94
Valuation Significantly Undervalued
! 5 Warning Signs
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What is City Cement Co 3-Year ROIIC %?

City Cement Co SAU:3003 -0.72% 84 3-Year ROIIC % is 3.60 as of Dec. 2025, which is at its 10-year median of 3.60. GuruFocus rates SAU:3003 with a GF Score™ of 84/100 and a GF Value™ of ﷼20.94 (Significantly Undervalued). The stock has 5 warning signs investors should review. Among 382 Building Materials companies, City Cement Co ranks worse than 53.93% 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. City Cement Co's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was 3.60%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

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

SAU:3003's 3-Year ROIIC % is ranked worse than
53.93% of 382 companies
in the Building Materials industry
Industry Median: 5.185 vs SAU:3003: 3.60

City Cement Co  (SAU:3003) 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.


City Cement Co 3-Year ROIIC % Related Terms


City Cement Co 3-Year ROIIC % Historical Data

* Premium members only.

The historical data trend for City Cement Co'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.

City Cement Co 3-Year ROIIC % Chart

City Cement Co 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 -26.69 9.67 86.92 21.70 3.60

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
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 3.60 0.00

SAU:3003 vs CRH, VMC, MLM: 3-Year ROIIC % Comparison

For the Building Materials subindustry, City Cement Co'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.


City Cement Co 3-Year ROIIC % vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, City Cement Co's 3-Year ROIIC % distribution charts can be found below:

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


SAU:3003
84GF Score
City Cement Co SAU:3003
3-Year ROIIC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

City Cement Co 3-Year ROIIC % Calculation

City Cement Co'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**
=( 100.0213312 (Dec. 2025) - 105.737424 (Dec. 2022) )/( 1349.014 (Dec. 2025) - 1507.756 (Dec. 2022) )
=-5.7160928/-158.742
=3.60%***

* 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 3.60 mean?
City Cement Co (SAU:3003) has a 3-Year ROIIC % of 3.60 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 City Cement Co and its competitors. This is near median its historical median of 3.60. According to the industry distribution chart, City Cement Co ranks #206 out of 382 companies in the Building Materials industry, placing it in the top 53.9%.
Is City Cement Co's 3-Year ROIIC % too high?
City Cement Co's current 3-Year ROIIC % of 3.60 is near median its 10-year median of 3.60. The Building Materials industry median 3-Year ROIIC % is 5.19. City Cement Co's value of 3.60 is 30.6% below this industry median. Based on the distribution chart, City Cement Co ranks #206 out of 382 companies in the Building Materials industry, which is below the industry midpoint. Overall, City Cement Co has a GF Score™ of 84/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does City Cement Co's 3-Year ROIIC % compare to CRH and VMC?
According to the Building Materials industry distribution chart, City Cement Co ranks #206 out of 382 companies for 3-Year ROIIC %. This places City Cement Co in the lower half of its industry. The industry median 3-Year ROIIC % is 5.19. City Cement Co's value of 3.60 is 30.6% below this benchmark. While the company's 10-year median is 3.60 vs. the industry median of 5.19, City Cement Co has consistently been below 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 Building Materials company?
The median 3-Year ROIIC % among Building Materials companies is 5.19, based on 382 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. City Cement Co's current 3-Year ROIIC % of 3.60 is 30.6% below 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 City Cement Co and its competitors. For the Building Materials industry, the median 3-Year ROIIC % is 5.19 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. City Cement Co's current 3-Year ROIIC % is 3.60, which is near median its own 10-year median of 3.60. 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 ﷼20.94, compared to a current price of ﷼11.00 — trading 47.5% below its estimated fair value. The current 3-Year ROIIC % is 3.60, which is near median its 10-year median of 3.60 and 30.6% below the Building Materials industry median of 5.19. City Cement Co's overall GF Score™ is 84/100 with 5 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 City Cement Co (SAU:3003), the current 3-Year ROIIC % is 3.60 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 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 ﷼11.00 is trading 47.5% below its estimated GF Value™ of ﷼20.94. GuruFocus considers City Cement Co to be Significantly Undervalued.

Key valuation signals for SAU:3003:

  • 3-Year ROIIC %: 3.60 (near median its 10-year median of 3.60)
  • GF Value™: ﷼20.94 vs. price of ﷼11.00 (47.5% below fair value)
  • GF Score™: 84/100 with 5 warning signs
  • Industry Position: 30.6% below the Building Materials median (#206 of 382)

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.
84GF Score

Get the complete analysis for SAU:3003

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

﷼11.00
Price
﷼20.94
GF Value