China Shanshui Cement Group (HKSE:00691) Days Payable: 142.62 (As of Jun. 2026) — 44% Above Median

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HKSE:00691 China Shanshui Cement Group Ltd HKSE:00691
30 GF Score
Price HK$0.26
GF Value HK$0.34
Valuation Modestly Undervalued
! 6 Warning Signs
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What is China Shanshui Cement Group Days Payable?

China Shanshui Cement Group HKSE:00691 30 Days Payable is 142.62 as of Jun. 2026, which is 44% above its 10-year median of 99.24. GuruFocus rates HKSE:00691 with a GF Score™ of 30/100 and a GF Value™ of HK$0.34 (Modestly Undervalued). The stock has 6 warning signs investors should review. Among 401 Building Materials companies, China Shanshui Cement Group ranks better than 74.06% on this metric.

China Shanshui Cement Group's average Accounts Payable for the six months ended in Jun. 2026 was HK$3,261 Mil. China Shanshui Cement Group's Cost of Goods Sold for the six months ended in Jun. 2026 was HK$4,172 Mil. Hence, China Shanshui Cement Group's Days Payable for the six months ended in Jun. 2026 was 142.62.

The historical rank and industry rank for China Shanshui Cement Group's Days Payable or its related term are showing as below:

HKSE:00691' s Days Payable Range Over the Past 10 Years
Min: 75.81   Med: 99.24   Max: 155.48
Current: 123.48

During the past 13 years, China Shanshui Cement Group's highest Days Payable was 155.48. The lowest was 75.81. And the median was 99.24.

HKSE:00691's Days Payable is ranked better than
74.06% of 401 companies
in the Building Materials industry
Industry Median: 70.56 vs HKSE:00691: 123.48

China Shanshui Cement Group's Days Payable increased from Jun. 2025 (117.35) to Jun. 2026 (142.62). It may suggest that China Shanshui Cement Group delayed paying its suppliers.


China Shanshui Cement Group Days Payable Historical Data

* Premium members only.

The historical data trend for China Shanshui Cement Group'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 Shanshui Cement Group Days Payable Chart

China Shanshui Cement Group 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 75.81 91.40 97.59 101.66 102.79

China Shanshui Cement Group Semi-Annual Data
Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 Jun26
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 123.65 100.62 117.35 104.24 142.62

HKSE:00691 vs CRH, MLM, VMC: Days Payable Comparison

For the Building Materials subindustry, China Shanshui Cement Group'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 Shanshui Cement Group Days Payable vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, China Shanshui Cement Group's Days Payable distribution charts can be found below:

* The bar in red indicates where China Shanshui Cement Group's Days Payable falls into.


HKSE:00691
30GF Score
China Shanshui Cement Group Ltd HKSE:00691
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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China Shanshui Cement Group 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 Shanshui Cement Group'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
=( (3167.179 + 3015.857) / 2 ) / 10977.276*365
=3091.518 / 10977.276*365
=102.79

China Shanshui Cement Group's Days Payable for the quarter that ended in Jun. 2026 is calculated as:

Days Payable (Q: Jun. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Dec. 2025 ) + Accounts Payable (Q: Jun. 2026 )) / count ) / Cost of Goods Sold (Q: Jun. 2026 )*Days in Period
=( (3015.857 + 3505.168) / 2 ) / 4172.369*365 / 2
=3260.5125 / 4172.369*365 / 2
=142.62

* 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 142.62 mean?
China Shanshui Cement Group (HKSE:00691) has a Days Payable of 142.62 as of Jun. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on China Shanshui Cement Group and its competitors. This is 44% above median its historical median of 99.24. Over the past decade, China Shanshui Cement Group's Days Payable has ranged from 75.81 to 155.48. According to the industry distribution chart, China Shanshui Cement Group ranks #104 out of 401 companies in the Building Materials industry, placing it in the top 25.9%.
Is China Shanshui Cement Group's Days Payable too high?
China Shanshui Cement Group's current Days Payable of 142.62 is 44% above median its 10-year median of 99.24. Over the past 10 years, this metric has ranged from a low of 75.81 to a high of 155.48. The Building Materials industry median Days Payable is 70.56. China Shanshui Cement Group's value of 142.62 is 102.1% above this industry median. Based on the distribution chart, China Shanshui Cement Group ranks #104 out of 401 companies in the Building Materials industry, which is above the industry midpoint. Overall, China Shanshui Cement Group has a GF Score™ of 30/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does China Shanshui Cement Group's Days Payable compare to CRH and MLM?
According to the Building Materials industry distribution chart, China Shanshui Cement Group ranks #104 out of 401 companies for Days Payable. This puts China Shanshui Cement Group in the upper half of its industry. The industry median Days Payable is 70.56. China Shanshui Cement Group's value of 142.62 is 102.1% above this benchmark. Historically, China Shanshui Cement Group's own Days Payable has ranged from 75.81 to 155.48 over the past decade. While the company's 10-year median is 99.24 vs. the industry median of 70.56, China Shanshui Cement Group 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 70.56, based on 401 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 Shanshui Cement Group's current Days Payable of 142.62 is 102.1% 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 Shanshui Cement Group and its competitors. For the Building Materials industry, the median Days Payable is 70.56 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Shanshui Cement Group's current Days Payable is 142.62, which is 44% above median its own 10-year median of 99.24. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Shanshui Cement Group stock overvalued right now?
Based on GuruFocus' analysis, China Shanshui Cement Group (HKSE:00691) is currently considered Modestly Undervalued. The stock's GF Value™ is HK$0.34, compared to a current price of HK$0.26 — trading 23.5% below its estimated fair value. The current Days Payable is 142.62, which is 44% above median its 10-year median of 99.24 and 102.1% above the Building Materials industry median of 70.56. China Shanshui Cement Group's overall GF Score™ is 30/100 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 China Shanshui Cement Group (HKSE:00691), the current Days Payable is 142.62 as of Jun. 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 China Shanshui Cement Group (HKSE:00691) Overvalued in 2026?

Based on GuruFocus' analysis, China Shanshui Cement Group stock appears to be undervalued. The current stock price of HK$0.26 is trading 23.5% below its estimated GF Value™ of HK$0.34. GuruFocus considers China Shanshui Cement Group to be Modestly Undervalued.

Key valuation signals for HKSE:00691:

  • Days Payable: 142.62 (44% above median its 10-year median of 99.24)
  • GF Value™: HK$0.34 vs. price of HK$0.26 (23.5% below fair value)
  • GF Score™: 30/100 with 6 warning signs
  • Industry Position: 102.1% above the Building Materials median (#104 of 401)

No single metric tells the full story. See the HKSE:00691 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China Shanshui Cement Group Business Description

Address Shanshui Industrial Park, Gushan Town, Changqing District, Shandong Province, Jinan, CHN, 250307
China Shanshui Cement Group Ltd is a cement producer in China. It manufactures and sells cement, clinker, and concrete in several provinces of China. The Group's geographic segments include Shandong Province, which contributes to the majority of revenue, and several other provinces of China that include Northeastern China, Shanxi Province, and Xinjiang Region. Its products are used for national key projects, railways, highways, airports, real estate, and other infrastructure construction.
30GF Score

Get the complete analysis for HKSE:00691

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

HK$0.26
Price
HK$0.34
GF Value