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BUA CementNSA:BUACEMENT 88 3-Year RORE % is 93.59 as of Mar. 2026. GuruFocus rates NSA:BUACEMENT with a GF Score™ of 88/100 and a GF Value™ of ₦544.27 (Significantly Undervalued). The stock has 4 warning signs investors should review. Among 391 Building Materials companies, BUA Cement ranks better than 89% on this metric.
Return on Retained Earnings (RORE) is an indicator of a company's growth potential, it shows how much a company earns by reinvesting its retained earnings, i.e. profits after dividend payments.
BUA Cement's 3-Year RORE % for the quarter that ended in Mar. 2026 was 93.59%.
The industry rank for BUA Cement's 3-Year RORE % or its related term are showing as below:
NSA:BUACEMENT's 3-Year RORE % is ranked better than 89% of 391
companies
in the Building Materials industry
Industry Median: 5.62
vs NSA:BUACEMENT: 93.59
Return on Retained Earnings (RORE) is important to investors because it reveals a company's efficiency and growth potential. A higher RORE indicates a higher return. A high RORE indicates that the company should reinvest profits into the business. A lower RORE suggests that the company should distribute profits to shareholders by paying out dividends, since those dollars aren't generating much additional growth for the company.
There are a several different ways to arrive at the Return on Retained Earnings. The simplest way to calculate it is by using published information on Earnings per Share (EPS) and Dividend per Share (DPS) over a selected period. Here, 3-year period is chosen.
Be Aware
Please keep in mind that the RORE is relative to the nature of the business and its competitors. If another company in the same sector is producing a lower return on retained earnings, it doesn’t necessarily mean it’s a bad investment. It may just suggest the company is older and no longer in a high growth stage. At such a stage in the business cycle, it would be expected to see a lower RORE and higher dividend payout.
BUA Cement 3-Year RORE % Related Terms
BUA Cement 3-Year RORE % Historical Data
* Premium members only.
The historical data trend for BUA Cement's 3-Year RORE % 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.
NSA:BUACEMENT vs CRH, VMC, MLM: 3-Year RORE % Comparison
For the Building Materials subindustry, BUA Cement's 3-Year RORE %, along with its competitors' market caps and 3-Year RORE % 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.
BUA Cement 3-Year RORE % vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, BUA Cement's 3-Year RORE % distribution charts can be found below:
* The bar in red indicates where BUA Cement's 3-Year RORE % falls into.
* 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 3-Year RORE %, the most recent and first period EPS (Diluted) is the trailing twelve months (TTM) data ended in Mar. 2026 and 3-year before.
BUA Cement (NSA:BUACEMENT) has a 3-Year RORE % of 93.59 as of Mar. 2026. 3-Year RORE % shows how much a company earns by reinvesting its retained earnings in 3-year. View historical data on BUA Cement and its competitors. According to the industry distribution chart, BUA Cement ranks #43 out of 391 companies in the Building Materials industry, placing it in the top 11%.
Is BUA Cement's 3-Year RORE % too high?
BUA Cement's current 3-Year RORE % is 93.59. The Building Materials industry median 3-Year RORE % is 5.62. BUA Cement's value of 93.59 is 1565.3% above this industry median. Based on the distribution chart, BUA Cement ranks #43 out of 391 companies in the Building Materials industry, which is in the top quartile — a strong position relative to peers. Overall, BUA Cement has a GF Score™ of 88/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does BUA Cement's 3-Year RORE % compare to CRH and VMC?
According to the Building Materials industry distribution chart, BUA Cement ranks #43 out of 391 companies for 3-Year RORE %. This places BUA Cement in the top 11% of its industry — outperforming the majority of peers. The industry median 3-Year RORE % is 5.62. BUA Cement's value of 93.59 is 1565.3% above this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good 3-Year RORE % for a Building Materials company?
The median 3-Year RORE % among Building Materials companies is 5.62, based on 391 companies in the industry. Companies in the top quartile (top 25%) have a 3-Year RORE % significantly above this median, while those in the bottom quartile fall well below. However, 3-Year RORE % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. BUA Cement's current 3-Year RORE % of 93.59 is 1565.3% 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 RORE % mean?
A high 3-Year RORE % can signal that a stock is expensive relative to its fundamentals. 3-Year RORE % shows how much a company earns by reinvesting its retained earnings in 3-year. View historical data on BUA Cement and its competitors. For the Building Materials industry, the median 3-Year RORE % is 5.62 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. BUA Cement's current 3-Year RORE % is 93.59. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is BUA Cement stock overvalued right now?
Based on GuruFocus' analysis, BUA Cement (NSA:BUACEMENT) is currently considered Significantly Undervalued. The stock's GF Value™ is ₦544.27, compared to a current price of ₦324.00 — trading 40.5% below its estimated fair value. The current 3-Year RORE % is 93.59 and 1565.3% above the Building Materials industry median of 5.62. BUA Cement's overall GF Score™ is 88/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is 3-Year RORE % calculated?
3-Year RORE % is calculated from a company's financial statements. For BUA Cement (NSA:BUACEMENT), the current 3-Year RORE % is 93.59 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 BUA Cement (NSA:BUACEMENT) Overvalued in 2026?
Based on GuruFocus' analysis, BUA Cement stock appears to be undervalued.
The current stock price of ₦324.00 is trading 40.5% below its estimated GF Value™ of ₦544.27.
GuruFocus considers BUA Cement to be Significantly Undervalued.
Key valuation signals for NSA:BUACEMENT:
3-Year RORE %: 93.59
GF Value™: ₦544.27 vs. price of ₦324.00 (40.5% below fair value)
Industry Position: 1565.3% above the Building Materials median (#43 of 391)
No single metric tells the full story. See the NSA:BUACEMENT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
BUA Cement PLC is engaged in the manufacturing and sale of cement to the general public. The company generates revenue from the sale of bagged cement and sale of bulk cement. Geographically the company generates the majority of its revenue in Nigeria.
88GF Score
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