CBUMF (China National Building Material Co) Accounts Payable: $8,632 Mil (As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

CBUMF China National Building Material Co Ltd CBUMF
36 GF Score
Price $0.47
GF Value $0.52
Valuation Modestly Undervalued
! 8 Warning Signs
View Full Analysis

What is China National Building Material Co Accounts Payable?

China National Building Material Co CBUMF -4.68% 36 Accounts Payable is $8,632 Mil as of Dec. 2025. GuruFocus rates CBUMF with a GF Score™ of 36/100 and a GF Value™ of $0.52 (Modestly Undervalued). The stock has 8 warning signs investors should review.

China National Building Material Co's Accounts Payable for the quarter that ended in Dec. 2025 was $8,632 Mil.

China National Building Material Co's quarterly Accounts Payable declined from Jun. 2025 ($8,274 Mil) to Sep. 2025 ($7,027 Mil) but then increased from Sep. 2025 ($7,027 Mil) to Dec. 2025 ($8,632 Mil).

China National Building Material Co's annual Accounts Payable declined from Dec. 2023 ($8,688 Mil) to Dec. 2024 ($8,178 Mil) but then increased from Dec. 2024 ($8,178 Mil) to Dec. 2025 ($8,632 Mil).

China National Building Material Co Accounts Payable Related Terms

China National Building Material Co Accounts Payable Historical Data

* Premium members only.

The historical data trend for China National Building Material Co's Accounts Payable can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

China National Building Material Co Accounts Payable Chart

China National Building Material Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 15,963.24 9,615.03 8,687.87 8,178.03 8,631.50

China National Building Material Co Quarterly Data
Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Accounts Payable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 8,178.03 6,665.73 8,274.47 7,026.80 8,631.50
CBUMF
36GF Score
China National Building Material Co Ltd CBUMF
Accounts Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

China National Building Material Co Accounts Payable Calculation

Accounts Payable represents any money that a company owes its suppliers for goods and services purchased on credit and is expected to pay within the next year or operating cycle.

Frequently Asked Questions Learn more about Accounts Payable →
What does a Accounts Payable of $8,632 Mil mean?
China National Building Material Co (CBUMF) has a Accounts Payable of $8,632 Mil as of Dec. 2025. Accounts Payable is any money that a company owes for goods and services purchased on credit and is expected to pay within the next year. View historical data on China National Building Material Co and its competitors.
Is China National Building Material Co's Accounts Payable too high?
China National Building Material Co's current Accounts Payable is $8,632 Mil. Overall, China National Building Material Co has a GF Score™ of 36/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does China National Building Material Co's Accounts Payable compare to CRH and VMC?
China National Building Material Co's Accounts Payable of $8,632 Mil can be compared against companies in the Building Materials industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Payable for a Building Materials company?
A good Accounts Payable depends on the Building Materials industry context. However, Accounts Payable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Accounts Payable mean?
A high Accounts Payable can signal that a stock is expensive relative to its fundamentals. Accounts Payable is any money that a company owes for goods and services purchased on credit and is expected to pay within the next year. View historical data on China National Building Material Co and its competitors. China National Building Material Co's current Accounts Payable is $8,632 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China National Building Material Co stock overvalued right now?
Based on GuruFocus' analysis, China National Building Material Co (CBUMF) is currently considered Modestly Undervalued. The stock's GF Value™ is $0.52, compared to a current price of $0.47 — trading 10.3% below its estimated fair value. The current Accounts Payable is $8,632 Mil. China National Building Material Co's overall GF Score™ is 36/100 with 8 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Payable calculated?
Accounts Payable is calculated from a company's financial statements. For China National Building Material Co (CBUMF), the current Accounts Payable is $8,632 Mil as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is China National Building Material Co (CBUMF) Overvalued in 2026?

Based on GuruFocus' analysis, China National Building Material Co stock appears to be undervalued. The current stock price of $0.47 is trading 10.3% below its estimated GF Value™ of $0.52. GuruFocus considers China National Building Material Co to be Modestly Undervalued.

Key valuation signals for CBUMF:

  • Accounts Payable: $8,632 Mil
  • GF Value™: $0.52 vs. price of $0.47 (10.3% below fair value)
  • GF Score™: 36/100 with 8 warning signs

No single metric tells the full story. See the CBUMF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

China National Building Material Co Business Description

Address No. 17 Fuxing Road, 21st Floor, Tower 2 (Building B), Guohai Plaza, Haidian District, Beijing, CHN, 100036
China National Building Material Co Ltd. is a state-owned building material holding company. It has three reportable segments: Basic building materials segment, New materials segment, and Engineering technology service segment. The company's majority of revenue is from the Basic building materials segment. Geographically, the company operates in the PRC, Asia, Europe, the Middle East, Africa, the Americas, and other regions, with the maximum revenue from the PRC and Africa.
36GF Score

Get the complete analysis for CBUMF

Accounts Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$0.47
Price
$0.52
GF Value