Eastern Province Cement Co (SAU:3080) Scaled Net Operating Assets: 0.73 (As of Mar. 2026)


SAU:3080 Eastern Province Cement Co SAU:3080
94 GF Score
Price ﷼26.28
GF Value ﷼39.06
Valuation Significantly Undervalued
! 5 Warning Signs
View Full Analysis

What is Eastern Province Cement Co Scaled Net Operating Assets?

Eastern Province Cement Co SAU:3080 +0.69% 94 Scaled Net Operating Assets is 0.73 as of Mar. 2026. GuruFocus rates SAU:3080 with a GF Score™ of 94/100 and a GF Value™ of ﷼39.06 (Significantly Undervalued). The stock has 5 warning signs investors should review.

Scaled Net Operating Assets (SNOA) is calculated as the difference between operating assets and operating liabilities, scaled by lagged total assets.

Eastern Province Cement Co's operating assets for the quarter that ended in Mar. 2026 was ﷼2,936 Mil. Eastern Province Cement Co's operating liabilities for the quarter that ended in Mar. 2026 was ﷼562 Mil. Eastern Province Cement Co's Total Assets for the quarter that ended in Dec. 2025 was ﷼3,244 Mil. Therefore, Eastern Province Cement Co's scaled net operating assets (SNOA) for the quarter that ended in Mar. 2026 was 0.73.


Eastern Province Cement Co Scaled Net Operating Assets Historical Data

* Premium members only.

The historical data trend for Eastern Province Cement Co's Scaled Net Operating Assets 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.

Eastern Province Cement Co Scaled Net Operating Assets Chart

Eastern Province Cement Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Scaled Net Operating Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.70 0.79 0.77 0.68 0.86

Eastern Province Cement Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Scaled Net Operating Assets 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 0.68 0.75 0.81 0.80 0.73

SAU:3080 vs CRH, VMC, MLM: Scaled Net Operating Assets Comparison

For the Building Materials subindustry, Eastern Province Cement Co's Scaled Net Operating Assets, along with its competitors' market caps and Scaled Net Operating Assets 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.


Eastern Province Cement Co Scaled Net Operating Assets vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Eastern Province Cement Co's Scaled Net Operating Assets distribution charts can be found below:

* The bar in red indicates where Eastern Province Cement Co's Scaled Net Operating Assets falls into.


SAU:3080
94GF Score
Eastern Province Cement Co SAU:3080
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Eastern Province Cement Co Scaled Net Operating Assets Calculation

Scaled Net Operating Assets (SNOA) is calculated as the difference between operating assets and operating liabilities, scaled by lagged total assets.

Eastern Province Cement Co's Scaled Net Operating Assets (SNOA) for the fiscal year that ended in Dec. 2025 is calculated as

Scaled Net Operating Assets (SNOA)(A: Dec. 2025 )
=(Operating Assets (A: Dec. 2025 )-Operating Liabilities (A: Dec. 2025 ))/Total Assets (A: Dec. 2024 )
=(2906.039-530.263)/2764.472
=0.86

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=3244.405 - 338.366
=2906.039

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=903.393 - 367.158 - 5.972
=530.263

Eastern Province Cement Co's Scaled Net Operating Assets (SNOA) for the quarter that ended in Mar. 2026 is calculated as

Scaled Net Operating Assets (SNOA)(Q: Mar. 2026 )
=(Operating Assets (Q: Mar. 2026 )-Operating Liabilities (Q: Mar. 2026 ))/Total Assets (Q: Dec. 2025 )
=(2935.94-561.707)/3244.405
=0.73

where

Operating Assets(Q: Mar. 2026 )
=Total Assets - Cash, Cash Equivalents, Marketable Securities
=3330.892 - 394.952
=2935.94

Operating Liabilities(Q: Mar. 2026 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=960.791 - 390.697 - 8.387
=561.707

* 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 Scaled Net Operating Assets of 0.73 mean?
Eastern Province Cement Co (SAU:3080) has a Scaled Net Operating Assets of 0.73 as of Mar. 2026. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on Eastern Province Cement Co and its competitors.
Is Eastern Province Cement Co's Scaled Net Operating Assets too high?
Eastern Province Cement Co's current Scaled Net Operating Assets is 0.73. Overall, Eastern Province Cement Co has a GF Score™ of 94/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Eastern Province Cement Co's Scaled Net Operating Assets compare to CRH and VMC?
Eastern Province Cement Co's Scaled Net Operating Assets of 0.73 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 Scaled Net Operating Assets for a Building Materials company?
A good Scaled Net Operating Assets depends on the Building Materials industry context. However, Scaled Net Operating Assets 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 Scaled Net Operating Assets mean?
A high Scaled Net Operating Assets can signal that a stock is expensive relative to its fundamentals. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on Eastern Province Cement Co and its competitors. Eastern Province Cement Co's current Scaled Net Operating Assets is 0.73. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eastern Province Cement Co stock overvalued right now?
Based on GuruFocus' analysis, Eastern Province Cement Co (SAU:3080) is currently considered Significantly Undervalued. The stock's GF Value™ is ﷼39.06, compared to a current price of ﷼26.28 — trading 32.7% below its estimated fair value. The current Scaled Net Operating Assets is 0.73. Eastern Province Cement Co's overall GF Score™ is 94/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Scaled Net Operating Assets calculated?
Scaled Net Operating Assets is calculated from a company's financial statements. For Eastern Province Cement Co (SAU:3080), the current Scaled Net Operating Assets is 0.73 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 Eastern Province Cement Co (SAU:3080) Overvalued in 2026?

Based on GuruFocus' analysis, Eastern Province Cement Co stock appears to be undervalued. The current stock price of ﷼26.28 is trading 32.7% below its estimated GF Value™ of ﷼39.06. GuruFocus considers Eastern Province Cement Co to be Significantly Undervalued.

Key valuation signals for SAU:3080:

  • Scaled Net Operating Assets: 0.73
  • GF Value™: ﷼39.06 vs. price of ﷼26.28 (32.7% below fair value)
  • GF Score™: 94/100 with 5 warning signs

No single metric tells the full story. See the SAU:3080 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Eastern Province Cement Co Business Description

Address King Fahd Road (Dammam - Khobar Highway), P.O. Box 4536, Dammam, SAU, 31412
Eastern Province Cement Co is engaged in producing different kinds of Building materials. It operates in two segments: Cement, which is into manufacturing and wholesale of ordinary cement, salt-resistant cement, and clinker cement; and the Precast segment is into manufacturing of partitions, frames & prefabricated buildings from prefabricated concrete. The cement segment accounts for the majority revenue of the company. Geographically, it generates nearly all of its revenue from Saudi Arabia.
94GF Score

Get the complete analysis for SAU:3080

Scaled Net Operating Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

﷼26.28
Price
﷼39.06
GF Value