CSCGY (China Shanshui Cement Group) WACC %:8.3% (As of Sep. 09, 2026) — 72% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
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
Charlie Tian
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.

CSCGY China Shanshui Cement Group Ltd CSCGY
30 GF Score
Price $9.38
GF Value $12.27
! 6 Warning Signs
View Full Analysis

What is China Shanshui Cement Group WACC %?

China Shanshui Cement Group CSCGY 30 WACC % is 8.3% as of Sep. 09, 2026, which is 72% above its 10-year median of 4.82. GuruFocus rates CSCGY with a GF Score™ of 30/100 and a GF Value™ of $12.27. The stock has 6 warning signs investors should review. Among 419 Building Materials companies, China Shanshui Cement Group ranks better than 89.98% on this metric.

As of today (2026-09-09), China Shanshui Cement Group's weighted average cost of capital is 8.3%%. China Shanshui Cement Group's ROIC % is -0.46% (calculated using TTM income statement data). China Shanshui Cement Group earns returns that do not match up to its cost of capital. It will destroy value as it grows.

*Note: The beta of this company cannot be obtained because it has a price history shorter than 3 years. It will thus be set to 1 as default to calculate WACC.

For a comprehensive WACC calculation, please access the WACC Calculator.


China Shanshui Cement Group  (OTCPK:CSCGY) WACC % Explanation

Because it costs money to raise capital. A firm that generates higher ROIC % than it costs the company to raise the capital needed for that investment is earning excess returns. A firm that expects to continue generating positive excess returns on new investments in the future will see its value increase as growth increases, whereas a firm that earns returns that do not match up to its cost of capital will destroy value as it grows.

As of today, China Shanshui Cement Group's weighted average cost of capital is 8.3%%. China Shanshui Cement Group's ROIC % is -0.46% (calculated using TTM income statement data). China Shanshui Cement Group earns returns that do not match up to its cost of capital. It will destroy value as it grows.

*Note: The beta of this company cannot be obtained because it has a price history shorter than 3 years. It will thus be set to 1 as default to calculate WACC.


Be Aware

1. GuruFocus uses book value of debt (D) to do the calculation. It is simplified by adding latest one-year semi-annual average Short-Term Debt & Capital Lease Obligation and Long-Term Debt & Capital Lease Obligation together.
For companies that report quarterly, GuruFocus combines all of the most recent year's quarterly debt data from the beginning of the year to the year-end and calculates the average.
For companies that report semi-annually, GuruFocus combines all of the most recent year's semi-annual debt data from the start of the year to the year-end and calculates the average.
For companies that report annually, GuruFocus combines the beginning and ending annual debt data from the most recent year and then calculates the average.

2. The WACC formula discussed above does not include Preferred Stock. Please adjust if preferred stock is considered.

3. (Expected Return of the Market - Risk-Free Rate of Return) is also called market premium. GuruFocus requires market premium to be 6%.

4. GuruFocus uses the latest TTM Interest Expense divided by the latest one-year semi-annual average debt to get the simplified cost of debt.


Related Terms

China Shanshui Cement Group WACC % Historical Data

* Premium members only.

The historical data trend for China Shanshui Cement Group's WACC % 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.

China Shanshui Cement Group WACC % Chart

China Shanshui Cement Group Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
WACC %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 5.71 3.99 3.62 3.78 4.29

China Shanshui Cement Group Semi-Annual Data
Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 Jun26
WACC % 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 3.44 3.78 2.55 4.29 3.68

CSCGY vs CRH, MLM, VMC: WACC % Comparison

For the Building Materials subindustry, China Shanshui Cement Group's WACC %, along with its competitors' market caps and WACC % 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.


China Shanshui Cement Group WACC % vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, China Shanshui Cement Group's WACC % distribution charts can be found below:

* The bar in red indicates where China Shanshui Cement Group's WACC % falls into.


CSCGY
30GF Score
China Shanshui Cement Group Ltd CSCGY
WACC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

China Shanshui Cement Group WACC % Calculation

The weighted average cost of capital (WACC) is the rate that a company is expected to pay on average to all its security holders to finance its assets. The WACC is commonly referred to as the firm's cost of capital. Generally speaking, a company's assets are financed by debt and equity. WACC is the average of the costs of these sources of financing, each of which is weighted by its respective use in the given situation. By taking a weighted average, we can see how much interest the company has to pay for every dollar it finances.

WACC=E/(E + D)*Cost of Equity+D/(E + D)*Cost of Debt*(1 - Tax Rate)

1. Weights:
Generally speaking, a company's assets are financed by debt and equity. We need to calculate the weight of equity and the weight of debt.
The market value of equity (E) is also called "Market Cap". As of today, China Shanshui Cement Group's market capitalization (E) is $2042.026 Mil.
The market value of debt is typically difficult to calculate, therefore, GuruFocus uses book value of debt (D) to do the calculation. It is simplified by adding the latest one-year semi-annual average Short-Term Debt & Capital Lease Obligation and Long-Term Debt & Capital Lease Obligation together. As of Jun. 2026, China Shanshui Cement Group's latest one-year semi-annual average Book Value of Debt (D) is $904.9057 Mil.
a) weight of equity = E / (E + D) = 2042.026 / (2042.026 + 904.9057) = 0.6929
b) weight of debt = D / (E + D) = 904.9057 / (2042.026 + 904.9057) = 0.3071

2. Cost of Equity:
GuruFocus uses Capital Asset Pricing Model (CAPM) to calculate the required rate of return. The formula is:
Cost of Equity = Risk-Free Rate of Return + Beta of Asset * (Expected Return of the Market - Risk-Free Rate of Return)
a) GuruFocus uses 10-Year Treasury Constant Maturity Rate as the risk-free rate. It is updated daily. The current risk-free rate is 4.833%. Please go to Economic Indicators page for more information. Please note that we use the 10-Year Treasury Constant Maturity Rate of the country/region where the company is headquartered. If the data for that country/region is not available, then we will use the 10-Year Treasury Constant Maturity Rate of the United States as default.
b) Beta is the sensitivity of the expected excess asset returns to the expected excess market returns. China Shanshui Cement Group's beta cannot be obtained because it has a price history shorter than 3 years. It will thus be set to 1 as default to calculate WACC.
c) (Expected Return of the Market - Risk-Free Rate of Return) is also called market premium. GuruFocus requires market premium to be 6%.
Cost of Equity = 4.833% + 1 * 6% = 10.833%

3. Cost of Debt:
GuruFocus uses latest TTM Interest Expense divided by the latest one-year semi-annual average debt to get the simplified cost of debt.
As of Jun. 2026, China Shanshui Cement Group's interest expense (positive number) was $23.533 Mil. Its total Book Value of Debt (D) is $904.9057 Mil.
Cost of Debt = 23.533 / 904.9057 = 2.6006%.

4. Multiply by one minus TTM Tax Rate:
GuruFocus uses the most recent TTM Tax Expense divided by the most recent TTM Pre-Tax Income to calculate the tax rate. The calculated TTM tax rate is limited to between 0% and 100%. If the calculated tax rate is higher than 100%, it is set to 100%. If the calculated tax rate is less than 0%, it is set to 0%.
The latest calculated TTM Tax Rate = 51.458 / -181.109 = -28.41%, which is less than 0%. Therefore it's set to 0%.

China Shanshui Cement Group's Weighted Average Cost Of Capital (WACC) for Today is calculated as:

WACC=E / (E + D)*Cost of Equity+D / (E + D)*Cost of Debt*(1 - Tax Rate)
=0.6929*10.833%+0.3071*2.6006%*(1 - 0%)
=8.3%

* 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.

Frequently Asked Questions Learn more about WACC % →
What does a WACC % of 8.3% mean?
China Shanshui Cement Group (CSCGY) has a WACC % of 8.3% as of Sep. 09, 2026. The weighted average cost of capital (WACC) is the average rate a company pays to finance assets. View historical data on China Shanshui Cement Group and its competitors. This is 72% above median its historical median of 4.82. Over the past decade, China Shanshui Cement Group's WACC % has ranged from 3.41 to 6.92. According to the industry distribution chart, China Shanshui Cement Group ranks #42 out of 419 companies in the Building Materials industry, placing it in the top 10%.
Is China Shanshui Cement Group's WACC % too high?
China Shanshui Cement Group's current WACC % of 8.3% is 72% above median its 10-year median of 4.82. Over the past 10 years, this metric has ranged from a low of 3.41 to a high of 6.92. The Building Materials industry median WACC % is 8.66. China Shanshui Cement Group's value of 8.3% is 4.2% below this industry median. Based on the distribution chart, China Shanshui Cement Group ranks #42 out of 419 companies in the Building Materials industry, which is in the top quartile — a strong position relative to peers. Overall, China Shanshui Cement Group has a GF Score™ of 30/100, reflecting its overall financial health beyond just this single metric.
How does China Shanshui Cement Group's WACC % compare to CRH and MLM?
According to the Building Materials industry distribution chart, China Shanshui Cement Group ranks #42 out of 419 companies for WACC %. This places China Shanshui Cement Group in the top 10% of its industry — outperforming the majority of peers. The industry median WACC % is 8.66. China Shanshui Cement Group's value of 8.3% is 4.2% below this benchmark. Historically, China Shanshui Cement Group's own WACC % has ranged from 3.41 to 6.92 over the past decade. While the company's 10-year median is 4.82 vs. the industry median of 8.66, China Shanshui Cement Group 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 WACC % for a Building Materials company?
The median WACC % among Building Materials companies is 8.66, based on 419 companies in the industry. Companies in the top quartile (top 25%) have a WACC % significantly above this median, while those in the bottom quartile fall well below. However, WACC % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. China Shanshui Cement Group's current WACC % of 8.3% is 4.2% 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 WACC % mean?
A high WACC % can signal that a stock is expensive relative to its fundamentals. The weighted average cost of capital (WACC) is the average rate a company pays to finance assets. View historical data on China Shanshui Cement Group and its competitors. For the Building Materials industry, the median WACC % is 8.66 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Shanshui Cement Group's current WACC % is 8.3%, which is 72% above median its own 10-year median of 4.82. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Shanshui Cement Group stock overvalued right now?
China Shanshui Cement Group (CSCGY) has a current WACC % of 8.3%. The stock's GF Value™ is $12.27, compared to a current price of $9.38 — trading 23.6% below its estimated fair value. The current WACC % is 8.3%, which is 72% above median its 10-year median of 4.82 and 4.2% below the Building Materials industry median of 8.66. China Shanshui Cement Group's overall GF Score™ is 30/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is WACC % calculated?
WACC % is calculated from a company's financial statements. For China Shanshui Cement Group (CSCGY), the current WACC % is 8.3% as of Sep. 09, 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 China Shanshui Cement Group (CSCGY) Overvalued in 2026?

Based on GuruFocus' analysis, China Shanshui Cement Group stock appears to be undervalued. The current stock price of $9.38 is trading 23.6% below its estimated GF Value™ of $12.27.

Key valuation signals for CSCGY:

  • WACC %: 8.3% (72% above median its 10-year median of 4.82)
  • GF Value™: $12.27 vs. price of $9.38 (23.6% below fair value)
  • GF Score™: 30/100 with 6 warning signs
  • Industry Position: 4.2% below the Building Materials median (#42 of 419)

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


China Shanshui Cement Group Business Description

Other Exchanges 00691:Hong Kong
Address Shanshui Industrial Park, Gushan Town, Changqing District, Shandong Province, Jinan, CHN, 250307
China Shanshui Cement Group Ltd is a cement producer in China. It manufactures and sells cement, clinker, and concrete in several provinces of China. The Group's geographic segments include Shandong Province, which contributes to the majority of revenue, and several other provinces of China that include Northeastern China, Shanxi Province, and Xinjiang Region. Its products are used for national key projects, railways, highways, airports, real estate, and other infrastructure construction.
30GF Score

Get the complete analysis for CSCGY

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

$9.38
Price
$12.27
GF Value