Afyon Cimentonayii TAS (IST:AFYON) Days Payable: 72.41 (As of Dec. 2025) — 19% Below Median


IST:AFYON Afyon Cimento Sanayii TAS IST:AFYON
70 GF Score
Price ₺13.06
GF Value ₺14.93
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Afyon Cimentonayii TAS Days Payable?

Afyon Cimentonayii TAS IST:AFYON +0.38% 70 Days Payable is 72.41 as of Dec. 2025, which is 19% below its 10-year median of 89.47. GuruFocus rates IST:AFYON with a GF Score™ of 70/100 and a GF Value™ of ₺14.93 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 395 Building Materials companies, Afyon Cimentonayii TAS ranks better than 59.49% on this metric.

Afyon Cimentonayii TAS's average Accounts Payable for the three months ended in Dec. 2025 was ₺737 Mil. Afyon Cimentonayii TAS's Cost of Goods Sold for the three months ended in Dec. 2025 was ₺929 Mil. Hence, Afyon Cimentonayii TAS's Days Payable for the three months ended in Dec. 2025 was 72.41.

The historical rank and industry rank for Afyon Cimentonayii TAS's Days Payable or its related term are showing as below:

IST:AFYON' s Days Payable Range Over the Past 10 Years
Min: 49.26   Med: 89.47   Max: 165.59
Current: 85.04

During the past 13 years, Afyon Cimentonayii TAS's highest Days Payable was 165.59. The lowest was 49.26. And the median was 89.47.

IST:AFYON's Days Payable is ranked better than
59.49% of 395 companies
in the Building Materials industry
Industry Median: 69.75 vs IST:AFYON: 85.04

Afyon Cimentonayii TAS's Days Payable declined from Dec. 2024 (75.89) to Dec. 2025 (72.41). It may suggest that Afyon Cimentonayii TAS accelerated paying its suppliers.


Afyon Cimentonayii TAS Days Payable Historical Data

* Premium members only.

The historical data trend for Afyon Cimentonayii TAS'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.

Afyon Cimentonayii TAS Days Payable Chart

Afyon Cimentonayii TAS 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 96.91 55.87 81.45 95.78 107.94

Afyon Cimentonayii TAS Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 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 75.89 128.47 64.60 66.67 72.41

IST:AFYON vs CRH, VMC, MLM: Days Payable Comparison

For the Building Materials subindustry, Afyon Cimentonayii TAS'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.


Afyon Cimentonayii TAS Days Payable vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Afyon Cimentonayii TAS's Days Payable distribution charts can be found below:

* The bar in red indicates where Afyon Cimentonayii TAS's Days Payable falls into.


IST:AFYON
70GF Score
Afyon Cimento Sanayii TAS IST:AFYON
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Afyon Cimentonayii TAS 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.

Afyon Cimentonayii TAS'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
=( (910.753 + 938.461) / 2 ) / 3126.479*365
=924.607 / 3126.479*365
=107.94

Afyon Cimentonayii TAS'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
=( (536.377 + 938.461) / 2 ) / 929.234*365 / 4
=737.419 / 929.234*365 / 4
=72.41

* 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 72.41 mean?
Afyon Cimentonayii TAS (IST:AFYON) has a Days Payable of 72.41 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 Afyon Cimentonayii TAS and its competitors. This is 19% below median its historical median of 89.47. Over the past decade, Afyon Cimentonayii TAS's Days Payable has ranged from 49.26 to 165.59. According to the industry distribution chart, Afyon Cimentonayii TAS ranks #160 out of 395 companies in the Building Materials industry, placing it in the top 40.5%.
Is Afyon Cimentonayii TAS's Days Payable too high?
Afyon Cimentonayii TAS's current Days Payable of 72.41 is 19% below median its 10-year median of 89.47. Over the past 10 years, this metric has ranged from a low of 49.26 to a high of 165.59. The Building Materials industry median Days Payable is 69.75. Afyon Cimentonayii TAS's value of 72.41 is 3.8% above this industry median. Based on the distribution chart, Afyon Cimentonayii TAS ranks #160 out of 395 companies in the Building Materials industry, which is above the industry midpoint. Overall, Afyon Cimentonayii TAS has a GF Score™ of 70/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Afyon Cimentonayii TAS's Days Payable compare to CRH and VMC?
According to the Building Materials industry distribution chart, Afyon Cimentonayii TAS ranks #160 out of 395 companies for Days Payable. This puts Afyon Cimentonayii TAS in the upper half of its industry. The industry median Days Payable is 69.75. Afyon Cimentonayii TAS's value of 72.41 is 3.8% above this benchmark. Historically, Afyon Cimentonayii TAS's own Days Payable has ranged from 49.26 to 165.59 over the past decade. While the company's 10-year median is 89.47 vs. the industry median of 69.75, Afyon Cimentonayii TAS 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. Afyon Cimentonayii TAS's current Days Payable of 72.41 is 3.8% 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 Afyon Cimentonayii TAS 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. Afyon Cimentonayii TAS's current Days Payable is 72.41, which is 19% below median its own 10-year median of 89.47. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Afyon Cimentonayii TAS stock overvalued right now?
Based on GuruFocus' analysis, Afyon Cimentonayii TAS (IST:AFYON) is currently considered Modestly Undervalued. The stock's GF Value™ is ₺14.93, compared to a current price of ₺13.06 — trading 12.5% below its estimated fair value. The current Days Payable is 72.41, which is 19% below median its 10-year median of 89.47 and 3.8% above the Building Materials industry median of 69.75. Afyon Cimentonayii TAS's overall GF Score™ is 70/100 with 3 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 Afyon Cimentonayii TAS (IST:AFYON), the current Days Payable is 72.41 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 Afyon Cimentonayii TAS (IST:AFYON) Overvalued in 2026?

Based on GuruFocus' analysis, Afyon Cimentonayii TAS stock appears to be undervalued. The current stock price of ₺13.06 is trading 12.5% below its estimated GF Value™ of ₺14.93. GuruFocus considers Afyon Cimentonayii TAS to be Modestly Undervalued.

Key valuation signals for IST:AFYON:

  • Days Payable: 72.41 (19% below median its 10-year median of 89.47)
  • GF Value™: ₺14.93 vs. price of ₺13.06 (12.5% below fair value)
  • GF Score™: 70/100 with 3 warning signs
  • Industry Position: 3.8% above the Building Materials median (#160 of 395)

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


Afyon Cimentonayii TAS Business Description

Address K?s?kl? Caddesi, Sarkuysan Ak ?? Merkezi S Blok kat:2, Altunizade - Uskudar, Istanbul, TUR, 34734
Afyon Cimento Sanayii TAS is a Turkey-based company engaged in the production, marketing and distribution of cement, clinker and other related products. Its products include Portland and Portland Composite.
70GF Score

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

₺13.06
Price
₺14.93
GF Value