Najran Cement Co (SAU:3002) Selling, General, & Admin. Expense: ﷼7.9 Mil (TTM As of Jun. 2026)

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Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
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Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

SAU:3002 Najran Cement Co SAU:3002
59 GF Score
Price ﷼5.62
GF Value ﷼9.38
Valuation Possible Value Trap
! 6 Warning Signs
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What is Najran Cement Co Selling, General, & Admin. Expense?

Najran Cement Co SAU:3002 +0.18% 59 Selling, General, & Admin. Expense is ﷼7.9 Mil as of Jun. 2026. GuruFocus rates SAU:3002 with a GF Score™ of 59/100 and a GF Value™ of ﷼9.38 (Possible Value Trap). The stock has 6 warning signs investors should review.

Selling, general, & admin. expense (SGA) includes the direct and indirect costs and all general and administrative expenses of a company. Najran Cement Co's selling, general, & admin. expense for the three months ended in Jun. 2026 was ﷼11.7 Mil. Its selling, general, & admin. expense for the trailing twelve months (TTM) ended in Jun. 2026 was ﷼7.9 Mil.


Najran Cement Co  (SAU:3002) Selling, General, & Admin. Expense Explanation

An efficient operation keeps SGA costs low and thus has higher profit margin. The percentage of SGA relative to total revenue is an indication of how efficiently the company operates. Compare this percentage among the companies in the same industry is a good way of finding more efficient operations. A comparison of the SGA cost relative to the revenue with the historical value can also be an indication of how efficient the company has become.

Warren Buffett likes companies with consistent SGA as the percentage of gross profit.

Companies with no durable competitive advantage show wild variation in SG&A as % of Gross Profit.

If SGA is less than 30% of Gross Profit, it is fantastic. If SGA is nearing 100%, it is is in highly competitive industry.


Najran Cement Co Selling, General, & Admin. Expense Related Terms


Najran Cement Co Selling, General, & Admin. Expense Historical Data

* Premium members only.

The historical data trend for Najran Cement Co's Selling, General, & Admin. Expense 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.

Najran Cement Co Selling, General, & Admin. Expense Chart

Najran Cement Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Selling, General, & Admin. Expense
Get a 7-Day Free Trial Premium Member Only Premium Member Only 10.64 7.63 7.44 8.10 7.52

Najran Cement Co Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Selling, General, & Admin. Expense 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 11.81 12.09 -27.46 11.54 11.70

SAU:3002 vs CRH, VMC, MLM: Selling, General, & Admin. Expense Comparison

For the Building Materials subindustry, Najran Cement Co's Selling, General, & Admin. Expense, along with its competitors' market caps and Selling, General, & Admin. Expense 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.


Najran Cement Co Selling, General, & Admin. Expense vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Najran Cement Co's Selling, General, & Admin. Expense distribution charts can be found below:

* The bar in red indicates where Najran Cement Co's Selling, General, & Admin. Expense falls into.


SAU:3002
59GF Score
Najran Cement Co SAU:3002
Selling, General, & Admin. Expense is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Najran Cement Co Selling, General, & Admin. Expense Calculation

Selling, General, & Admin. Expense (SGA) includes the direct and indirect costs and all general and administrative expenses of a company. For instance, personnel cost, advertising, rent, communication costs are all part of SGA.

Selling, General, & Admin. Expense for the trailing twelve months (TTM) ended in Jun. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was ﷼7.9 Mil.

* 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.

What does a Selling, General, & Admin. Expense of ﷼7.9 Mil mean?
Najran Cement Co (SAU:3002) has a Selling, General, & Admin. Expense of ﷼7.9 Mil as of Jun. 2026. Selling, general and admin expense is the total cost for direct, indirect, general and administrative activities. View historical data on Najran Cement Co and its competitors.
Is Najran Cement Co's Selling, General, & Admin. Expense too high?
Najran Cement Co's current Selling, General, & Admin. Expense is ﷼7.9 Mil. Overall, Najran Cement Co has a GF Score™ of 59/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Najran Cement Co's Selling, General, & Admin. Expense compare to CRH and VMC?
Najran Cement Co's Selling, General, & Admin. Expense of ﷼7.9 Mil can be compared against companies in the Building Materials industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Selling, General, & Admin. Expense for a Building Materials company?
A good Selling, General, & Admin. Expense depends on the Building Materials industry context. However, Selling, General, & Admin. Expense should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Selling, General, & Admin. Expense mean?
A high Selling, General, & Admin. Expense can signal that a stock is expensive relative to its fundamentals. Selling, general and admin expense is the total cost for direct, indirect, general and administrative activities. View historical data on Najran Cement Co and its competitors. Najran Cement Co's current Selling, General, & Admin. Expense is ﷼7.9 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Najran Cement Co stock overvalued right now?
Based on GuruFocus' analysis, Najran Cement Co (SAU:3002) is currently considered Possible Value Trap. The stock's GF Value™ is ﷼9.38, compared to a current price of ﷼5.62 — trading 40.1% below its estimated fair value. The current Selling, General, & Admin. Expense is ﷼7.9 Mil. Najran Cement Co's overall GF Score™ is 59/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Selling, General, & Admin. Expense calculated?
Selling, General, & Admin. Expense is calculated from a company's financial statements. For Najran Cement Co (SAU:3002), the current Selling, General, & Admin. Expense is ﷼7.9 Mil as of Jun. 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 Najran Cement Co (SAU:3002) Overvalued in 2026?

Based on GuruFocus' analysis, Najran Cement Co stock appears to be undervalued. The current stock price of ﷼5.62 is trading 40.1% below its estimated GF Value™ of ﷼9.38. GuruFocus considers Najran Cement Co to be Possible Value Trap.

Key valuation signals for SAU:3002:

  • Selling, General, & Admin. Expense: ﷼7.9 Mil
  • GF Value™: ﷼9.38 vs. price of ﷼5.62 (40.1% below fair value)
  • GF Score™: 59/100 with 6 warning signs

No single metric tells the full story. See the SAU:3002 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Najran Cement Co Business Description

Address 9204 King Saud Road, PO Box 1006, Najran, SAU, 66256
Najran Cement Co is a Saudi Arabia-based company engaged in the business of manufacturing ordinary portland cement and cement resistant to salts. Its product portfolio comprises ordinary portland cement, portland sulphate resistant cement, portland pozzolanic cement, Lyasah, and Lyasah plus cement. Additionally, the company offers an integrated electronic service for selling and delivering cement to its business customers (companies and institutions) through the Wasel App. It is engaged in one operating segment, i.e., manufacturing cement. Geographically, Najran Cement generates the majority of its revenue from the local market, and to a lesser extent, also exports its products to other countries.
59GF Score

Get the complete analysis for SAU:3002

Selling, General, & Admin. Expense is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

﷼5.62
Price
﷼9.38
GF Value