CBUMY (China National Building Material Co) Days Payable: 128.92 (As of Dec. 2025) — 24% Below Median


CBUMY China National Building Material Co Ltd CBUMY
71 GF Score
Price $29.97
GF Value $24.79
Valuation Modestly Overvalued
! 8 Warning Signs
View Full Analysis

What is China National Building Material Co Days Payable?

China National Building Material Co CBUMY 71 Days Payable is 128.92 as of Dec. 2025, which is 24% below its 10-year median of 169.65. GuruFocus rates CBUMY with a GF Score™ of 71/100 and a GF Value™ of $24.79 (Modestly Overvalued). The stock has 8 warning signs investors should review. Among 395 Building Materials companies, China National Building Material Co ranks better than 75.95% on this metric.

China National Building Material Co's average Accounts Payable for the three months ended in Dec. 2025 was $7,829 Mil. China National Building Material Co's Cost of Goods Sold for the three months ended in Dec. 2025 was $5,541 Mil. Hence, China National Building Material Co's Days Payable for the three months ended in Dec. 2025 was 128.92.

The historical rank and industry rank for China National Building Material Co's Days Payable or its related term are showing as below:

CBUMY' s Days Payable Range Over the Past 10 Years
Min: 137.82   Med: 169.65   Max: 318.76
Current: 139.73

During the past 13 years, China National Building Material Co's highest Days Payable was 318.76. The lowest was 137.82. And the median was 169.65.

CBUMY's Days Payable is ranked better than
75.95% of 395 companies
in the Building Materials industry
Industry Median: 69.75 vs CBUMY: 139.73

China National Building Material Co's Days Payable increased from Dec. 2024 (126.88) to Dec. 2025 (128.92). It may suggest that China National Building Material Co delayed paying its suppliers.


China National Building Material Co Days Payable Related Terms


China National Building Material Co Days Payable Historical Data

* Premium members only.

The historical data trend for China National Building Material Co's Days 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 Days Payable Chart

China National Building Material Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 171.68 167.72 138.05 150.82 149.43

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
Days 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 126.88 165.25 130.21 129.96 128.92

CBUMY vs CRH, VMC, MLM: Days Payable Comparison

For the Building Materials subindustry, China National Building Material Co's Days Payable, along with its competitors' market caps and Days Payable data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


China National Building Material Co Days Payable vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, China National Building Material Co's Days Payable distribution charts can be found below:

* The bar in red indicates where China National Building Material Co's Days Payable falls into.


CBUMY
71GF Score
China National Building Material Co Ltd CBUMY
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

China National Building Material Co Days Payable Calculation

Days Payable indicates the number of days that the account payable relative to cost of goods sold the company has. An increase of Days Payable may suggest that the company delays paying its suppliers.

China National Building Material Co's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as

Days Payable (A: Dec. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Dec. 2024 ) + Accounts Payable (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (8178.027 + 8631.501) / 2 ) / 20529.759*365
=8404.764 / 20529.759*365
=149.43

China National Building Material Co's Days Payable for the quarter that ended in Dec. 2025 is calculated as:

Days Payable (Q: Dec. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Sep. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (7026.798 + 8631.501) / 2 ) / 5541.395*365 / 4
=7829.1495 / 5541.395*365 / 4
=128.92

* 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.

Frequently Asked Questions Learn more about Days Payable →
What does a Days Payable of 128.92 mean?
China National Building Material Co (CBUMY) has a Days Payable of 128.92 as of Dec. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on China National Building Material Co and its competitors. This is 24% below median its historical median of 169.65. Over the past decade, China National Building Material Co's Days Payable has ranged from 137.82 to 318.76. According to the industry distribution chart, China National Building Material Co ranks #95 out of 395 companies in the Building Materials industry, placing it in the top 24.1%.
Is China National Building Material Co's Days Payable too high?
China National Building Material Co's current Days Payable of 128.92 is 24% below median its 10-year median of 169.65. Over the past 10 years, this metric has ranged from a low of 137.82 to a high of 318.76. The Building Materials industry median Days Payable is 69.75. China National Building Material Co's value of 128.92 is 84.8% above this industry median. Based on the distribution chart, China National Building Material Co ranks #95 out of 395 companies in the Building Materials industry, which is in the top quartile — a strong position relative to peers. Overall, China National Building Material Co has a GF Score™ of 71/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does China National Building Material Co's Days Payable compare to CRH and VMC?
According to the Building Materials industry distribution chart, China National Building Material Co ranks #95 out of 395 companies for Days Payable. This places China National Building Material Co in the top 24% of its industry — outperforming the majority of peers. The industry median Days Payable is 69.75. China National Building Material Co's value of 128.92 is 84.8% above this benchmark. Historically, China National Building Material Co's own Days Payable has ranged from 137.82 to 318.76 over the past decade. While the company's 10-year median is 169.65 vs. the industry median of 69.75, China National Building Material Co has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Payable for a Building Materials company?
The median Days Payable among Building Materials companies is 69.75, based on 395 companies in the industry. Companies in the top quartile (top 25%) have a Days Payable significantly above this median, while those in the bottom quartile fall well below. However, Days Payable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. China National Building Material Co's current Days Payable of 128.92 is 84.8% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Days Payable mean?
A high Days Payable can signal that a stock is expensive relative to its fundamentals. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on China National Building Material Co and its competitors. For the Building Materials industry, the median Days Payable is 69.75 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China National Building Material Co's current Days Payable is 128.92, which is 24% below median its own 10-year median of 169.65. 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 (CBUMY) is currently considered Modestly Overvalued. The stock's GF Value™ is $24.79, compared to a current price of $29.97 — trading 20.9% above its estimated fair value. The current Days Payable is 128.92, which is 24% below median its 10-year median of 169.65 and 84.8% above the Building Materials industry median of 69.75. China National Building Material Co's overall GF Score™ is 71/100 with 8 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Payable calculated?
Days Payable is calculated from a company's financial statements. For China National Building Material Co (CBUMY), the current Days Payable is 128.92 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 (CBUMY) Overvalued in 2026?

Based on GuruFocus' analysis, China National Building Material Co stock appears to be overvalued. The current stock price of $29.97 is trading 20.9% above its estimated GF Value™ of $24.79. GuruFocus considers China National Building Material Co to be Modestly Overvalued.

Key valuation signals for CBUMY:

  • Days Payable: 128.92 (24% below median its 10-year median of 169.65)
  • GF Value™: $24.79 vs. price of $29.97 (20.9% above fair value)
  • GF Score™: 71/100 with 8 warning signs
  • Industry Position: 84.8% above the Building Materials median (#95 of 395)

No single metric tells the full story. See the CBUMY 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.
71GF Score

Get the complete analysis for CBUMY

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

$29.97
Price
$24.79
GF Value