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Asia Cement Corp (1102) Fair Value & Analysis

Basic Materials · TW · Market cap 125B TWD (≈ $3.9B) · ISIN TW0001102002

What is Asia Cement Corp really worth?

AC Asia Cement Corp 1102 · TW
Price35.10 TWD
Fair Value35.13 TWD
Upside+0.1%
Quality53/100

A solid business, currently priced close to our fair value of 35.13 TWD.

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Strengths

Solidly profitable · 15.2% net margin
Low debt · generates free cash flow
Ranks above peers (9/15)

Risks

!Weak Growth (revenue 5y −1.9 %/yr)
!Narrow moat 44/100
!Weak on past: 21 out of 100
Evidence: High Range 22.53 TWD – 42.63 TWD

Fair value as of: Aug 13, 2026

From 26 valuation models · updated 22 days ago

Fair value updated Aug 13, 2026, revised from 37.27 TWD to 35.13 TWD (−5.7%) since Jul 15, 2026. Share price +7.7% over the past month.

What runs behind every stock

69 individual criteria per stock, every one traceable See the method →

What matters now

  • The price sits close to our fair value, market and models broadly agree here, little valuation tension.
  • A fairly wide model range (22.53 TWD to 42.63 TWD) leaves room in how you read the outcome.

Price vs Fair Value (5 years)

47.75 TWD 31.70 TWD Fair Value 35.13 TWD Mar 2021 Sep 2026

White line = price, green steps = our fair value per fiscal year, dashed = 300-day average. As of Aug 13, 2026.

How to read this chart

60‑month range 31.70 TWD – 47.75 TWD · fair‑value band 22.53 TWD – 42.63 TWD · the 35.10 TWD price screens below the 35.13 TWD fair value. Dashed = 300-day average. As of Aug 13, 2026.

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Analysis

Asia Cement Corp (1102) currently trades at 35.10 TWD, while our model-based Fair Value estimate is 35.13 TWD, implying the stock looks roughly 0.1% fairly valued today. The Quality Score stands at 53/100 (solid quality), in the Basic Materials sector. Bull case: the Growth Earnings group reads highest at a median of 43.42 TWD per share, and 11 of the 26 models we run sit above the 35.10 TWD price. Bear case: the Economic Profit group reads lowest at 9.39 TWD, and 15 of the 26 models stay below the price. Evidence for this calculation is high.

Over the trailing twelve months, Asia Cement Corp generated revenue of 69.3B TWD at a net margin of 15.2%. Revenue declined 10.6% year over year. It earns a return on equity of 5.3%. Net debt stands at 83.5B TWD. Fundamentals as of Aug 13, 2026

Our scenario range runs from 22.53 TWD (bear case) to 42.63 TWD (bull case); at 35.10 TWD, the current price sits within that range. Bear and bull are the same models run on conservative and optimistic assumptions (margins, growth, valuation multiples), so a plausible valuation range, not a price target. The share trades about 21% below its 52-week high and 8% above its 52-week low, currently below its 200-day average. For context, the median of 10 Basic Materials peers we cover trades at −56% fair-value upside, at 0%, 1102 screens cheaper than that median.

Fair Value models

This estimate rests on fiscal year 2025 figures, and about 8 months have passed since. In that time the company retained roughly 2.03 TWD per share, which is 5.8 % of the fair value. The fair value deliberately does not add this in: the models value reported figures, not a projection.

Each model estimates fair value its own way; the Fair Value above is the evidence-weighted, family-balanced blend. Evidence (0–100) measures how completely this model’s inputs are available: well-fed models carry more weight in the blend. The spread across models is intentional, each one stresses a different value driver; dividend models, for instance, come out structurally low when payout is small. Every input is real reported data, nothing guessed.

Model Bear Bear = the cautious scenario: the same model computed with conservative anchors (lower growth, margins and valuation multiples). Together with Bull it frames a plausible valuation range, not a price target.BaseBull Bull = the optimistic scenario: the same model computed with favourable anchors (higher growth, margins and valuation multiples). Together with Bear it frames a plausible valuation range, not a price target. Evidence
Highest evidence
FCF DCF 25.66 TWD 45.15 TWD 74.77 TWD 78
Growth DCF 26.29 TWD 43.59 TWD 68.31 TWD 77
Residual Income 40.01 TWD 41.34 TWD 41.30 TWD 76
All 26 models by family
DCF Models
FCF DCF 25.66 TWD 45.15 TWD 74.77 TWD 78
Owner Earnings 22.15 TWD 39.70 TWD 66.39 TWD 74
5Y Revenue Exit 15.66 TWD 28.39 TWD 44.30 TWD 71
5Y EBITDA Exit 18.00 TWD 32.77 TWD 49.69 TWD 74
5Y P/E Exit 23.48 TWD 42.99 TWD 63.29 TWD 70
10Y Revenue Exit 18.32 TWD 30.78 TWD 46.94 TWD 66
10Y EBITDA Exit 20.45 TWD 33.81 TWD 51.04 TWD 67
10Y P/E Exit 23.94 TWD 40.90 TWD 61.39 TWD 63
Earnings-Based
Graham-Dodd 19.23 TWD 59.01 TWD 78.37 TWD 65
Lynch FV 12.71 TWD 18.16 TWD 23.60 TWD 61
PEG = 1.0 12.71 TWD 18.16 TWD 23.60 TWD 57
EPV 6.66 TWD 9.39 TWD 11.78 TWD 73
Dividend Discount
Gordon GGM 20.20 TWD 42.00 TWD 66.63 TWD 66
DDM Multi-Stage 20.20 TWD 33.19 TWD 44.08 TWD 66
Multiples
P/E Multiple 36.06 TWD 48.08 TWD 60.10 TWD 63
P/S Multiple 22.53 TWD 30.05 TWD 37.56 TWD 58
P/B Multiple 36.06 TWD 48.08 TWD 60.10 TWD 55
EV/EBIT 15.14 TWD 23.44 TWD 31.73 TWD 65
EV/EBITDA 16.85 TWD 25.71 TWD 34.57 TWD 66
EV/Revenue 11.29 TWD 20.30 TWD 29.31 TWD 52
Asset-Based
NCAV (Graham) 25.42 TWD 34.06 TWD 50.83 TWD 54
Growth DCF
Growth DCF 26.29 TWD 43.59 TWD 68.31 TWD 77
Rev-Margin DCF 15.66 TWD 28.69 TWD 43.74 TWD 71
Economic Profit
Residual Income 40.01 TWD 41.34 TWD 41.30 TWD 76
ROIC Compounder 6.66 TWD 9.39 TWD 11.78 TWD 72
Growth Earnings
Growth-Adj P/E 30.40 TWD 43.42 TWD 56.45 TWD 67

Widest divergence: Growth Earnings (43.42 TWD) versus Economic Profit (9.39 TWD). Highest evidence: FCF DCF (78).

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Key figures & financial health

P/E ratio 11.7
P/S ratio 1.66 P/E × margin
EPS (TTM) 2.99 TWD price ÷ EPS = P/E 11.7
Dividend yield 6.4% payout 75.1%
Net margin 14.1% FY2025
Return on equity 5.3% TTM
More key figures
Profitability
Return on assets (EBIT) 3.9% avg 5y
Operating margin 8.0% TTM
Growth
Revenue (TTM) 69.3B TWD TTM
Revenue growth (YoY) −10.6% 3y avg −7.7%
EPS growth (YoY) +37.1%
Balance sheet & cash flow
Free cash flow 11.1B TWD FY2025
Net debt 83.5B TWD FY2025 · ≈ 7.5 yrs of FCF

Figures from reported company fundamentals · as of Aug 13, 2026. TTM = trailing twelve months.

Quality Score breakdown

Overall quality 53/100

Of which business quality 51 · Market factors (momentum, volatility) 51

Profitability 28
Margins and returns on capital today
Quality Growth 30
Are margins and returns improving?
Cashflow 69
Earnings quality: real cash, not paper profit
Fin. Strength 42
Balance sheet, leverage, solvency risk
Investment 86
Disciplined investing over empire-building
Low Volatility 95
Calm price path (market factor)
Momentum 36
Price trend over the last 3–12 months (market factor)
52W Momentum 28
Distance to the 52-week high (market factor)
Net Issuance 69
Buybacks instead of dilution

Non-valuation factor families (profitability, growth, cashflow, financial strength, momentum …), each academically grounded. Valuation itself sits in the Fair Value and is deliberately excluded here to avoid double-counting.

All values are scores from 0 to 100 (100 = best against fixed, research-based bands), not percentages. The three market factors (momentum, 52-week proximity, low volatility) are displayed but carry zero weight in the headline number: market sentiment is not a business property.

About the company

Asia Cement Corporation engages in the cement business in China and Taiwan. It operates through Cement, Electric Power, Investment, Construction, Transportation, Special Steel, and Leasing segments.

Full company description

Asia Cement Corporation engages in the cement business in China and Taiwan. It operates through Cement, Electric Power, Investment, Construction, Transportation, Special Steel, and Leasing segments. The company is involved in the mining, production, transportation, and sale of cement, cement semi-finished products, cement products, and ready-mixed concrete; and afforestation and leasing activities. It also offers Portland cement, cement paving products, and special specification cement; hearthstone powder; cooked, plaster, and silica sand products. Asia Cement Corporation was incorporated in 1957 and is based in Taipei, Taiwan.

Company description, as reported by the company or data provider.

Revenue & earnings trend

FY2021 – FY2025 · reported fiscal years

Asia Cement Corp reported revenue of 71.0B TWD in FY2025 versus 89.7B TWD in FY2021, a compound −5.7%/yr. Reported net income was 10.0B TWD in FY2025, compounding −9.7%/yr from FY2021.

Growth Quality 40/100
Revenue growth is weak, negative or inconsistent.
Latest Revenue (FY 2025)
71.0B TWD
Latest YoY
−6.9%
Avg. revenue growth/yr (3Y) Measures the company's TOTAL revenue from reported annual statements: compound average growth per year (CAGR) from the fiscal year 3, 5 or N years back to the most recent comparable fiscal year. Not per share: buybacks do not change this number, and a merger can appear as a growth jump.
−7.7%
Avg. revenue growth/yr (5Y) Measures the company's TOTAL revenue from reported annual statements: compound average growth per year (CAGR) from the fiscal year 3, 5 or N years back to the most recent comparable fiscal year. Not per share: buybacks do not change this number, and a merger can appear as a growth jump.
−1.9%
Avg. revenue growth/yr (25Y) Measures the company's TOTAL revenue from reported annual statements: compound average growth per year (CAGR) from the fiscal year 3, 5 or N years back to the most recent comparable fiscal year. Not per share: buybacks do not change this number, and a merger can appear as a growth jump.
+7.3%
Value creation/yr (5Y, in TWD) Earnings growth per share (CAGR 5 years) plus dividend yield: value created per share and year. Measured in TWD: this currency has depreciated against the euro and dollar over the long run, so part of the nominal rate is currency erosion that never reaches a EUR/USD investor.
−1.9% (−8.3 + 6.4)
Revenue −5.7%/yr
FY21 89.7B TWD
FY22 90.3B TWD
FY23 80.2B TWD
FY24 76.3B TWD
FY25 71.0B TWD
Net income −9.7%/yr
FY21 15.1B TWD
FY22 12.0B TWD
FY23 10.9B TWD
FY24 12.9B TWD
FY25 10.0B TWD
Character of growth · EPS growth decomposed (2014-2025) +7.2 % p.a.
Revenue per share +1.3 %

of which total revenue +1.2 % · buybacks/dilution +0.1 %

EBIT margin +1.7 %
Tax rate +0.9 %
Residual (interest, one-offs) +3.3 %

Annual growth per factor. These are factors, not summands: multiplied they give the EPS growth rate, added they do not quite. Start and end points are 3-year averages (details on hover).

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Cite: Fair Value Calculator (2026). "Asia Cement Corp Fair Value". https://www.fairvalue-calculator.com/stock/1102

Earlier news

External third-party headlines (Yahoo Finance, Reuters and others), not an editorial selection.

Peer Group

Building Materials · 257 stocks

How this stock ranks against its industry: the green marker is this stock, the band is the typical 25–75% peer range, and the tick is the median.

Quality Score 53 · Above median
Fair Value upside +0% · Above median
Return on equity (TTM) 5% · Above median
Return on assets 2% · Below median
Net margin (TTM) 15% · Top 25%
Operating margin (TTM) 8% · Above median
Revenue growth −11% · Bottom 25%
Dividend yield (TTM) 6.4% · Top 25%
Debt / equity 0.26× · Higher than median

Valuation Multiples vs Building Materials median · lower = cheaper

P/E (TTM) 11.7× · Cheaper than median
P/B 0.69× · Cheaper than median
P/S (TTM) 1.81× · Pricier than 75% of peers
P/FCF 0.4× · Cheaper than median
EV/EBITDA 13.7× · Pricier than 75% of peers
PEG 7.72× · Pricier than 75% of peers

Strength profile in five axes (Snowflake)

Five quick dimensions, each 0 to 100: VALUE (fair-value potential), FUTURE (revenue growth), PAST (return on equity), HEALTH (low debt), DIVIDEND (yield). Green = this stock, grey = typical sector peer.

VALUEFUTUREPASTHEALTHDIVIDEND
This stock
VALUEFUTUREPASTHEALTHDIVIDEND
Sector peers
VALUE33 · sector 17
FUTURE0 · sector 2
PAST21 · sector 15
HEALTH87 · sector 92
DIVIDEND100 · sector 44

Values & ESG

Does this company touch areas you may want to avoid? The classification is inferred from sector and industry.

None of the checked exposures detected

Similar stocks

10 more Building Materials stocks, each showing price versus our Fair Value estimate (as of Aug 13, 2026).

Stock Price Fair Value vs Fair Value
CRH plc CRH $96.05 $69.69 −27%
Holcim AG HOLN CHF 71.04 CHF 20.00 −72%
Vulcan Materials Company VMC $259.69 $114.48 −56%
UltraTech Cement Limited ULTRACEMCO ₹11,891 ₹4,718 −60%
Heidelberg Materials AG HEI €170.05 €167.96 −1%
Martin Marietta Materials, Inc MLM $543.90 $215.31 −60%
China Jushi Co 600176 ¥40.56 ¥13.22 −67%
Amrize AG AMRZ CHF 37.65 CHF 29.67 −21%
Grasim Industries Limited GRASIM ₹3,293 ₹1,245 −62%
CEMEX, S.A. CX $11.24 $11.31 +1%

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Frequently asked questions

Is Asia Cement Corp (1102) overvalued or undervalued?
As of Aug 13, 2026, our model estimates a fair value of 35.13 TWD versus a price of 35.10 TWD, about +0% upside (fairly valued).
What is the fair value of 1102?
Our model-based fair value for Asia Cement Corp is 35.13 TWD (as of Aug 13, 2026), built from audited fundamentals. The current price: 35.10 TWD.
What is the quality score of 1102?
Asia Cement Corp has a Quality Score of 53/100. It measures business quality (profitability, growth, cash flow, balance-sheet strength, investment discipline, share issuance). Market factors such as price momentum and volatility do not enter the number; they are shown separately in the detail view.
What is the revenue of Asia Cement Corp (1102)?
Asia Cement Corp reported trailing-twelve-month revenue of about 69.3B TWD (latest available figure, as of Aug 13, 2026).
What is the net profit margin of 1102?
The net profit margin of Asia Cement Corp is about 15.2%, meaning it keeps roughly 15.2% of revenue as net income. Based on the latest reported figures.
Does Asia Cement Corp pay a dividend?
Asia Cement Corp currently shows a dividend yield of about 6.40% relative to its recent price (as of Aug 13, 2026).
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