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Asia Cement Corporation (1102) Fair Value & Analysis

Basic Materials · TW · Market cap 125B TWD

AC Asia Cement Corporation 1102 · TW
Price32.85 TWD
Fair Value37.27 TWD
Upside+13.5%
Quality53/100
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Weak Growth
Solidly profitable · 15.2% net margin
Low debt · generates free cash flow
Mixed vs. peers (8/14)
Narrow moat 44/100
Evidence: Medium Range 22.54 TWD – 44.80 TWD Share as image

Fair value as of: Jul 15, 2026

From 26 valuation models · updated 26 days ago

Share price −8.2% over the past month.

A solid business, screening 13% undervalued on our models.

What matters now

  • A fairly wide model range (22.54 TWD to 44.80 TWD) leaves room in how you read the outcome.
  • Our model range runs from 22.54 TWD (bear) to 44.80 TWD (bull), base 37.27 TWD. The closer the price sits to the lower half, the larger the margin of safety.
  • Quality 53/100 (solid quality) with medium evidence: read the verdict with care.
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Price vs Fair Value (5 years)

47.75 TWD 32.40 TWD Fair Value 37.27 TWD Mar 2021 Aug 2026

White line = price, green steps = our fair value per fiscal year, dashed = 300-day average. As of Jul 15, 2026.

How to read this chart

60‑month range 32.40 TWD – 47.75 TWD · fair‑value band 22.54 TWD – 44.80 TWD · the 32.85 TWD price screens below the 37.27 TWD fair value. Dashed = 300-day average. As of Jul 15, 2026.

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Analysis

Asia Cement Corporation (1102) currently trades at 32.85 TWD, while our model-based Fair Value estimate is 37.27 TWD, implying the stock looks roughly 13.5% undervalued today. The Quality Score stands at 53/100 (solid quality), in the Basic Materials sector. Bull case: trading below our estimate, it may offer upside if the fundamentals hold. Bear case: a low price can be a value trap when quality is weak or the data is thin (evidence: medium), always confirm before acting.

Over the trailing twelve months, Asia Cement Corporation 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 Jul 15, 2026

Our scenario range runs from 22.54 TWD (bear case) to 44.80 TWD (bull case); at 32.85 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 26% below its 52-week high and 1% above its 52-week low, currently below its 200-day average. For context, the median of 10 Basic Materials peers we cover trades at -59% fair-value upside, at 13%, 1102 screens cheaper than that median.

Fair Value models

Each model estimates fair value its own way; the Fair Value above is the evidence-weighted 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.

Model BearBaseBull Evidence
Highest evidence
Growth DCF 26.29 TWD 43.59 TWD 68.31 TWD 80
Residual Income 40.01 TWD 41.34 TWD 41.30 TWD 76
Rev-Margin DCF 15.66 TWD 28.69 TWD 43.74 TWD 74
All 26 models by family
DCF Models
FCF DCF 25.66 TWD 45.15 TWD 74.77 TWD 38
Owner Earnings 22.15 TWD 39.70 TWD 66.39 TWD 31
5Y Revenue Exit 15.66 TWD 28.39 TWD 44.30 TWD 39
5Y EBITDA Exit 18.00 TWD 32.77 TWD 49.69 TWD 41
5Y P/E Exit 23.48 TWD 42.99 TWD 63.29 TWD 38
10Y Revenue Exit 18.32 TWD 30.78 TWD 46.94 TWD 36
10Y EBITDA Exit 20.45 TWD 33.81 TWD 51.04 TWD 37
10Y P/E Exit 23.94 TWD 40.90 TWD 61.39 TWD 35
Earnings-Based
Graham-Dodd 19.23 TWD 59.01 TWD 78.37 TWD 54
Lynch FV 12.71 TWD 18.16 TWD 23.60 TWD 50
PEG = 1.0 12.71 TWD 18.16 TWD 23.60 TWD 46
EPV 6.66 TWD 9.39 TWD 11.78 TWD 59
Dividend Discount
Gordon GGM 20.20 TWD 42.00 TWD 66.63 TWD 70
DDM Multi-Stage 20.20 TWD 33.19 TWD 44.08 TWD 61
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 53
EV/EBITDA 16.85 TWD 25.71 TWD 34.57 TWD 54
EV/Revenue 11.29 TWD 20.30 TWD 29.31 TWD 43
Asset-Based
NCAV (Graham) 25.42 TWD 34.06 TWD 50.83 TWD 50
Growth DCF
Growth DCF 26.29 TWD 43.59 TWD 68.31 TWD 80
Rev-Margin DCF 15.66 TWD 28.69 TWD 43.74 TWD 74
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 68

Widest divergence: Growth Earnings (43.42 TWD) versus Economic Profit (9.39 TWD). Highest evidence: Growth DCF (80).

Key figures & financial health

Revenue (TTM) 69.3B TWD
Revenue growth (YoY) -10.6%
Net margin 15.2%
Return on equity 5.3%
Free cash flow 11.1B TWD FY2025
P/E ratio 11.5
More key figures
Operating margin 8.0%
EPS (TTM) 2.99 TWD
EPS growth (YoY) +37.1%
Net debt 83.5B TWD FY2025

Figures from reported company fundamentals · as of Jul 15, 2026. TTM = trailing twelve months.

Quality Score breakdown

Overall quality 53/100

Of which business quality 51 · Market factors (momentum, volatility) 45

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 96
Calm price path (market factor)
Momentum 32
Price trend over the last 3–12 months (market factor)
52W Momentum 10
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.

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 Corporation 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. growth/yr (3Y)
−7.7%
Avg. growth/yr (5Y)
−1.9%
Avg. growth/yr (25Y)
+7.3%
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

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Cite: Fair Value Calculator (2026). "Asia Cement Corporation 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 · 254 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 +14% · 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%
Debt / equity 0.26× · Higher than median

Valuation Multiples vs Building Materials median · lower = cheaper

P/E (TTM) 11.8× · 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

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.

VALUE 51 · sector 28
FUTURE 0 · sector 2
PAST 21 · sector 15
HEALTH 87 · sector 92
DIVIDEND 0 · sector 42

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

ESG scores are not available for this stock yet. Values and ESG data are contextual and can differ between providers.

Similar stocks

10 more Building Materials stocks, each showing price versus our Fair Value estimate (as of Jul 15, 2026).

Stock Price Fair Value vs Fair Value
CRH plc CRH $102.92 $70.57 -31%
UltraTech Cement Limited ULTRACEMCO ₹11,711 ₹4,719 -60%
China Jushi Co 600176 ¥54.52 ¥13.95 -74%
Grasim Industries Limited GRASIM ₹3,073 ₹1,245 -59%
CEMEX, S.A. CEMEXCPO 21.71 MXN 15.42 MXN -29%
Anhui Conch Cement Company 600585 ¥16.99 ¥26.14 +54%
Ambuja Cements Limited AMBUJACEM ₹435.25 ₹227.96 -48%
Shree Cement Limited SHREECEM ₹26,930 ₹8,215 -69%
TCC Group 1101B 43.70 TWD 10.48 TWD -76%
Taiwan Glass Ind. Corp 1802 53.30 TWD 13.98 TWD -74%

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Frequently asked questions

Is Asia Cement Corporation (1102) overvalued or undervalued?
As of Jul 15, 2026, our model estimates a fair value of 37.27 TWD versus a price of 32.85 TWD, about +13% (undervalued).
What is the fair value of 1102?
Our model-based fair value for Asia Cement Corporation is 37.27 TWD (as of Jul 15, 2026), built from audited fundamentals. The current price is 32.85 TWD.
What is the quality score of 1102?
Asia Cement Corporation 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 Corporation (1102)?
Asia Cement Corporation reported trailing-twelve-month revenue of about 69.3B TWD (latest available figure, as of Jul 15, 2026).
What is the net profit margin of 1102?
The net profit margin of Asia Cement Corporation is about 15.2%, meaning it keeps roughly 15.2% of revenue as net income. Based on the latest reported figures.

How we calculate Fair Value

Each company is valued through a stack of independent intrinsic-value models (DCF variants, residual-income, multiples and more), blended into one family-balanced consensus and weighted by how much trustworthy data backs it. A separate quality layer scores the fundamentals. Every input is real reported data, nothing guessed.

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