Obermatt

Universal Cement

TAI:1104 · TW0001104008
Construction MaterialsSmall

360

56
Medium confidence — indicative
EV / EBIT3
Price / Owner Earnings56
Owner Earnings Yield88
Dividend Yield1
Price/Sales7
EV / Gross Profit14
Price/Book39
Return on Capital25
Cash Return on Capital79
Return on Equity50
EBIT Margin81
Gross Profitability10
Cash Conversion8
Accruals19
Owner Earnings Margin96
Sales growth22
Profit Growth51
Long-Term EPS Growth52
Owner Earnings Growth56
Reinvestment51
Price momentum52
Debt load80
Refinancing14
Debt Payback100
Liquidity85
Analyst ratings100
Expectations trend50
Market mood55
Value Creation12/20creating some value
  • Creates more value than its capital costs
  • Owner earnings growing
  • Owner earnings per share growing
  • Reinvests at strong returns
  • Solid earnings base

What this means

Universal Cement clears its cost of capital, but the record is mixed across the five tests. Real value creation, just not yet consistent.

Profile

CountryTaiwan
IndustryConstruction Materials
SizeSmall
TypePublic Company
ExchangeTWSE
Founded1960
Websiteucctw.com
ISINTW0001104008
Last UpdateApr 2, 2026
Index & Theme
Industrial AutomationSensorsDetectors, Sensors and MemsBuilding MaterialConstructionManufacturing

Description

Analysis

Middle-of-the-road

Universal Cement Corporation sits in the middle of our grid: average quality, average price, no obvious signal in either direction.

On valuation, the picture is attractive. The owner-earnings multiple stands at 11.1×; owner earnings: the cash an owner could take out each year.

Growth is moderate; the safety picture is sturdy. The company scores 12/20 on our value-creation score: creating some value.

Flags to be aware of: Reported profits have run ahead of actual cash for several periods. As always: this describes the company's numbers; it is not a recommendation.

360° rank · history

1007550250
45
2023202420252026

All-time high

100

Jan 2025

All-time low

45

Jun 2026

Average rank

74

across all years

Detailed & Historical Ranks

Deep dive into 15 detailed ranks and 3 years of history.

Current202520242023
Price/Sales
7
8
6
13
Price/Earnings
62
56
83
34
Price/Book
39
34
44
77
Dividend Yield
1
97
83
61
Value (overall)
8
43
49
37

Cells are coloured by rank band (red weak → green strong). Sentiment & 360° history begins 2023.

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Make Sense of the Ranks

Every rank runs 1–100 against true peers. Higher is always better.

360° View
1 · Watch OutGood· 100
Value
1 · ExpensiveGood Value· 100
Quality
1 · Weak FundamentalsHigh Quality· 100
Growth
1 · Tough TimesHigh Growth· 100
Safety
1 · High LeverageWell-Financed· 100
Sentiment
1 · SkepticismPositive· 100
Learn More →