Is United States Lime & Minerals, Inc. overvalued or undervalued?

As of 31 October 2025, the valuation grade for United States Lime & Minerals, Inc. moved from fair to attractive, indicating a positive shift in its perceived value. The company appears to be undervalued, supported by a P/E ratio of 26, an EV to EBIT of 20.48, and a robust ROCE of 59.64%. In comparison to its peers, Eagle Materials, Inc. has a lower P/E of 17.01, while Knife River Corp. is considered expensive with a P/E of 29.41, highlighting United States Lime's relative attractiveness in the market.
Despite the recent stock performance, which shows a decline of 12.75% over the past week compared to a slight gain of 0.71% for the S&P 500, the long-term outlook remains promising with a 5-year return of 26.45% against the S&P 500's 109.18%. This suggests that while the stock may be facing short-term challenges, its underlying value and growth potential could make it a compelling investment opportunity.