National Cement Co PSC (DFM:NCC) Days Payable: 38.41 (As of Mar. 2026) — 10% Below Median


DFM:NCC National Cement Co PSC DFM:NCC
68 GF Score
Price د.إ4.22
GF Value د.إ4.42
Valuation Fairly Valued
! 6 Warning Signs
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What is National Cement Co PSC Days Payable?

National Cement Co PSC DFM:NCC 68 Days Payable is 38.41 as of Mar. 2026, which is 10% below its 10-year median of 42.58. GuruFocus rates DFM:NCC with a GF Score™ of 68/100 and a GF Value™ of د.إ4.42 (Fairly Valued). The stock has 6 warning signs investors should review. Among 396 Building Materials companies, National Cement Co PSC ranks worse than 77.78% on this metric.

National Cement Co PSC's average Accounts Payable for the three months ended in Mar. 2026 was د.إ20.7 Mil. National Cement Co PSC's Cost of Goods Sold for the three months ended in Mar. 2026 was د.إ49.3 Mil. Hence, National Cement Co PSC's Days Payable for the three months ended in Mar. 2026 was 38.41.

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

DFM:NCC' s Days Payable Range Over the Past 10 Years
Min: 25.33   Med: 42.58   Max: 168.18
Current: 38.04

During the past 13 years, National Cement Co PSC's highest Days Payable was 168.18. The lowest was 25.33. And the median was 42.58.

DFM:NCC's Days Payable is ranked worse than
77.78% of 396 companies
in the Building Materials industry
Industry Median: 69.22 vs DFM:NCC: 38.04

National Cement Co PSC's Days Payable declined from Mar. 2025 (42.21) to Mar. 2026 (38.41). It may suggest that National Cement Co PSC accelerated paying its suppliers.


National Cement Co PSC Days Payable Historical Data

* Premium members only.

The historical data trend for National Cement Co PSC'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.

National Cement Co PSC Days Payable Chart

National Cement Co PSC 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 39.67 41.62 31.48 43.53 39.88

National Cement Co PSC Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 42.21 43.90 42.00 31.39 38.41

DFM:NCC vs CRH, VMC, MLM: Days Payable Comparison

For the Building Materials subindustry, National Cement Co PSC'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.


National Cement Co PSC Days Payable vs Building Materials Industry

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

* The bar in red indicates where National Cement Co PSC's Days Payable falls into.


DFM:NCC
68GF Score
National Cement Co PSC DFM:NCC
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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National Cement Co PSC 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.

National Cement Co PSC'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
=( (25.479 + 19.683) / 2 ) / 206.66*365
=22.581 / 206.66*365
=39.88

National Cement Co PSC's Days Payable for the quarter that ended in Mar. 2026 is calculated as:

Days Payable (Q: Mar. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Dec. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (19.683 + 21.803) / 2 ) / 49.283*365 / 4
=20.743 / 49.283*365 / 4
=38.41

* 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 38.41 mean?
National Cement Co PSC (DFM:NCC) has a Days Payable of 38.41 as of Mar. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on National Cement Co PSC and its competitors. This is 10% below median its historical median of 42.58. Over the past decade, National Cement Co PSC's Days Payable has ranged from 25.33 to 168.18. According to the industry distribution chart, National Cement Co PSC ranks #308 out of 396 companies in the Building Materials industry, placing it in the top 77.8%.
Is National Cement Co PSC's Days Payable too high?
National Cement Co PSC's current Days Payable of 38.41 is 10% below median its 10-year median of 42.58. Over the past 10 years, this metric has ranged from a low of 25.33 to a high of 168.18. The Building Materials industry median Days Payable is 69.22. National Cement Co PSC's value of 38.41 is 44.5% below this industry median. Based on the distribution chart, National Cement Co PSC ranks #308 out of 396 companies in the Building Materials industry, which is in the bottom quartile relative to peers. Overall, National Cement Co PSC has a GF Score™ of 68/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does National Cement Co PSC's Days Payable compare to CRH and VMC?
According to the Building Materials industry distribution chart, National Cement Co PSC ranks #308 out of 396 companies for Days Payable. This places National Cement Co PSC in the lower half of its industry. The industry median Days Payable is 69.22. National Cement Co PSC's value of 38.41 is 44.5% below this benchmark. Historically, National Cement Co PSC's own Days Payable has ranged from 25.33 to 168.18 over the past decade. While the company's 10-year median is 42.58 vs. the industry median of 69.22, National Cement Co PSC has consistently been below 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 69.22, based on 396 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. National Cement Co PSC's current Days Payable of 38.41 is 44.5% below 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 National Cement Co PSC and its competitors. For the Building Materials industry, the median Days Payable is 69.22 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. National Cement Co PSC's current Days Payable is 38.41, which is 10% below median its own 10-year median of 42.58. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is National Cement Co PSC stock overvalued right now?
Based on GuruFocus' analysis, National Cement Co PSC (DFM:NCC) is currently considered Fairly Valued. The stock's GF Value™ is د.إ4.42, compared to a current price of د.إ4.22 — trading 4.5% below its estimated fair value. The current Days Payable is 38.41, which is 10% below median its 10-year median of 42.58 and 44.5% below the Building Materials industry median of 69.22. National Cement Co PSC's overall GF Score™ is 68/100 with 6 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 National Cement Co PSC (DFM:NCC), the current Days Payable is 38.41 as of Mar. 2026. 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 National Cement Co PSC (DFM:NCC) Overvalued in 2026?

Based on GuruFocus' analysis, National Cement Co PSC stock appears to be undervalued. The current stock price of د.إ4.22 is trading 4.5% below its estimated GF Value™ of د.إ4.42. GuruFocus considers National Cement Co PSC to be Fairly Valued.

Key valuation signals for DFM:NCC:

  • Days Payable: 38.41 (10% below median its 10-year median of 42.58)
  • GF Value™: د.إ4.42 vs. price of د.إ4.22 (4.5% below fair value)
  • GF Score™: 68/100 with 6 warning signs
  • Industry Position: 44.5% below the Building Materials median (#308 of 396)

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


National Cement Co PSC Business Description

Address Sheikh Zayed Road, P.O. Box 4041, Al-Quoz Industrial Area, Dubai, ARE
National Cement Co PSC is a UAE-based company that manufactures cement and gypsum products. Its product portfolio includes Ordinary Portland Cement, High Sulphate Resisting Portland Cement, Moderate Sulphate Resisting Portland Cement, Portland Blast Furnace Cement, High Slag Portland Blast Cement, and White Aggregates. The company serves the UAE and GCC markets with its array of branded cement products. It is involved in the manufacturing and supply of Cement and clinker in the United Arab Emirates and the region.
68GF Score

Get the complete analysis for DFM:NCC

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

د.إ4.22
Price
د.إ4.42
GF Value