Analyst sentiment declines as earnings per share and revenue estimates for Asia Cement (China) Holdings are downgraded. Despite this, the consensus price target remains steady, indicating unchanged perceived intrinsic value.

The outlook for Asia Cement seems bearish with expected decline in business conditions. Revenue estimates have been downgraded, suggesting slower growth against the market and profit margins continue to decline. Investors may grow wary due to the sharp cut in this year's expectations and a dropping price target.