Eastern Province Cement CoSAU:3080 +0.69%94 Altman Z2-Score is 5.78 as of Jul. 12, 2026, which is 31% below its 10-year median of 8.42. 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. Among 405 Building Materials companies, Eastern Province Cement Co ranks better than 72.84% on this metric.
Altman Z2-Score, also known as Z"-Score, is used to predict the likelihood that a non-manufacturing company (excluding property/financial company) will face bankruptcy within a two-year period.
Good Sign:
Eastern Province Cement Co has a Altman Z2-Score of 5.78, indicating it is in Safe Zones. This implies the Altman Z2-Score is strong.
The zones of discrimination were as such:
When Altman Z2-Score <= 1.1, it is in Distress Zones.
When Altman Z2-Score >= 2.6, it is in Safe Zones.
When Altman Z2-Score is between 1.1 and 2.6, it is in Grey Zones.
The historical rank and industry rank for Eastern Province Cement Co's Altman Z2-Score or its related term are showing as below:
SAU:3080'
s Altman Z2-Score Range Over the Past 10 Years
Min: 2.89 Med: 8.42 Max: 11.97
Current: 5.78
During the past 13 years, Eastern Province Cement Co's highest Altman Z2-Score was 11.97. The lowest was 2.89. And the median was 8.42.
Eastern Province Cement Co (SAU:3080) Altman Z2-Score Explanation
The original Z-Score model was based on publicly traded manufacturing companies while the Z2-Score, also known as Z"-score can be used for any type of company excluding property/financial companies. Both Z-Score and Z2-Score describes the financial health of a company, and its likelihood of financial distress.
X1: The Working Capital/Total Assets (WC/TA) ratio is a measure of the net liquid assets of the firm relative to the total capitalization. Working capital is defined as the difference between current assets and current liabilities. Ordinarily, a firm experiencing consistent operating losses will have shrinking current assets in relation to total assets. Altman found this one proved to be the most valuable liquidity ratio comparing with the current ratio and the quick ratio. This is however the least significant of the five factors.
X2: Retained Earnings/Total Assets: the RE/TA ratio measures the leverage of a firm. Retained earnings is the account which reports the total amount of reinvested earnings and/or losses of a firm over its entire life. Those firms with high RE, relative to TA, have financed their assets through retention of profits and have not utilized as much debt.
X3, Earnings Before Interest and Taxes/Total Assets (EBIT/TA): This ratio is a measure of the true productivity of the firm's assets, independent of any tax or leverage factors. Since a firm's ultimate existence is based on the earning power of its assets, this ratio appears to be particularly appropriate for studies dealing with corporate failure. This ratio continually outperforms other profitability measures, including cash flow.
* 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.
SAU:3080 vs CRH, VMC, MLM: Altman Z2-Score Comparison
For the Building Materials subindustry, Eastern Province Cement Co's Altman Z2-Score, along with its competitors' market caps and Altman Z2-Score 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 Altman Z2-Score vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, Eastern Province Cement Co's Altman Z2-Score distribution charts can be found below:
* The bar in red indicates where Eastern Province Cement Co's Altman Z2-Score falls into.
Eastern Province Cement Co Altman Z2-Score Calculation
Altman Z-Score model is an accurate forecaster of failure up to two years prior to distress. It can be considered the assessment of the distress of industrial corporations.
Z2-Score, also known as Z"-Score is the Z-Score for non-manufacturing companies excluding property/financial companies.
* 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. GuruFocus does not calculate Altman Z2-Score when X4_2 value is 0.
Eastern Province Cement Co (SAU:3080) has a Altman Z2-Score of 5.78 as of Jul. 12, 2026. Z2-Score is the Z-Score for non-manufacturing companies excluding property/financial companies, which measures a company's bankruptcy risk. View historical data on Eastern Province Cement Co and its competitors. This is 31% below median its historical median of 8.42. Over the past decade, Eastern Province Cement Co's Altman Z2-Score has ranged from 2.89 to 11.97. According to the industry distribution chart, Eastern Province Cement Co ranks #110 out of 405 companies in the Building Materials industry, placing it in the top 27.2%.
Is Eastern Province Cement Co's Altman Z2-Score too high?
Eastern Province Cement Co's current Altman Z2-Score of 5.78 is 31% below median its 10-year median of 8.42. Over the past 10 years, this metric has ranged from a low of 2.89 to a high of 11.97. The Building Materials industry median Altman Z2-Score is 3.38. Eastern Province Cement Co's value of 5.78 is 71% above this industry median. Based on the distribution chart, Eastern Province Cement Co ranks #110 out of 405 companies in the Building Materials industry, which is above the industry midpoint. 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 Altman Z2-Score compare to CRH and VMC?
According to the Building Materials industry distribution chart, Eastern Province Cement Co ranks #110 out of 405 companies for Altman Z2-Score. This puts Eastern Province Cement Co in the upper half of its industry. The industry median Altman Z2-Score is 3.38. Eastern Province Cement Co's value of 5.78 is 71% above this benchmark. Historically, Eastern Province Cement Co's own Altman Z2-Score has ranged from 2.89 to 11.97 over the past decade. While the company's 10-year median is 8.42 vs. the industry median of 3.38, Eastern Province Cement Co has consistently been above 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 Altman Z2-Score for a Building Materials company?
The median Altman Z2-Score among Building Materials companies is 3.38, based on 405 companies in the industry. Companies in the top quartile (top 25%) have a Altman Z2-Score significantly above this median, while those in the bottom quartile fall well below. However, Altman Z2-Score should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Eastern Province Cement Co's current Altman Z2-Score of 5.78 is 71% 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 Altman Z2-Score mean?
A high Altman Z2-Score can signal that a stock is expensive relative to its fundamentals. Z2-Score is the Z-Score for non-manufacturing companies excluding property/financial companies, which measures a company's bankruptcy risk. View historical data on Eastern Province Cement Co and its competitors. For the Building Materials industry, the median Altman Z2-Score is 3.38 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eastern Province Cement Co's current Altman Z2-Score is 5.78, which is 31% below median its own 10-year median of 8.42. 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 Altman Z2-Score is 5.78, which is 31% below median its 10-year median of 8.42 and 71% above the Building Materials industry median of 3.38. 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 Altman Z2-Score calculated?
Altman Z2-Score is calculated from a company's financial statements. For Eastern Province Cement Co (SAU:3080), the current Altman Z2-Score is 5.78 as of Jul. 12, 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:
Altman Z2-Score: 5.78 (31% below median its 10-year median of 8.42)
GF Value™: ﷼39.06 vs. price of ﷼26.28 (32.7% below fair value)
Industry Position: 71% above the Building Materials median (#110 of 405)
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 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
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