Attock Cement Pakistan (KAR:ACPL) Days Payable: 53.09 (As of Mar. 2026) — 94% Above Median


KAR:ACPL Attock Cement Pakistan Ltd KAR:ACPL
62 GF Score
Price ₨225.48
GF Value ₨241.89
Valuation Fairly Valued
! 5 Warning Signs
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What is Attock Cement Pakistan Days Payable?

Attock Cement Pakistan KAR:ACPL 62 Days Payable is 53.09 as of Mar. 2026, which is 94% above its 10-year median of 27.41. GuruFocus rates KAR:ACPL with a GF Score™ of 62/100 and a GF Value™ of ₨241.89 (Fairly Valued). The stock has 5 warning signs investors should review. Among 396 Building Materials companies, Attock Cement Pakistan ranks worse than 83.84% on this metric.

Attock Cement Pakistan's average Accounts Payable for the three months ended in Mar. 2026 was ₨4,641 Mil. Attock Cement Pakistan's Cost of Goods Sold for the three months ended in Mar. 2026 was ₨7,976 Mil. Hence, Attock Cement Pakistan's Days Payable for the three months ended in Mar. 2026 was 53.09.

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

KAR:ACPL' s Days Payable Range Over the Past 10 Years
Min: 11.57   Med: 27.41   Max: 97.52
Current: 32.06

During the past 13 years, Attock Cement Pakistan's highest Days Payable was 97.52. The lowest was 11.57. And the median was 27.41.

KAR:ACPL's Days Payable is ranked worse than
83.84% of 396 companies
in the Building Materials industry
Industry Median: 69.22 vs KAR:ACPL: 32.06

Attock Cement Pakistan's Days Payable declined from Mar. 2025 (71.31) to Mar. 2026 (53.09). It may suggest that Attock Cement Pakistan accelerated paying its suppliers.


Attock Cement Pakistan Days Payable Historical Data

* Premium members only.

The historical data trend for Attock Cement Pakistan'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.

Attock Cement Pakistan Days Payable Chart

Attock Cement Pakistan Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 13.64 19.37 12.15 35.44 39.83

Attock Cement Pakistan 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 71.31 22.64 15.31 48.93 53.09

KAR:ACPL vs CRH, VMC, MLM: Days Payable Comparison

For the Building Materials subindustry, Attock Cement Pakistan'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.


Attock Cement Pakistan Days Payable vs Building Materials Industry

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

* The bar in red indicates where Attock Cement Pakistan's Days Payable falls into.


KAR:ACPL
62GF Score
Attock Cement Pakistan Ltd KAR:ACPL
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Attock Cement Pakistan 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.

Attock Cement Pakistan's Days Payable for the fiscal year that ended in Jun. 2025 is calculated as

Days Payable (A: Jun. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Jun. 2024 ) + Accounts Payable (A: Jun. 2025 )) / count ) / Cost of Goods Sold (A: Jun. 2025 )*Days in Period
=( (3829.57 + 1699.445) / 2 ) / 25336.268*365
=2764.5075 / 25336.268*365
=39.83

Attock Cement Pakistan'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
=( (8165.366 + 1116.196) / 2 ) / 7976.038*365 / 4
=4640.781 / 7976.038*365 / 4
=53.09

* 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 53.09 mean?
Attock Cement Pakistan (KAR:ACPL) has a Days Payable of 53.09 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 Attock Cement Pakistan and its competitors. This is 94% above median its historical median of 27.41. Over the past decade, Attock Cement Pakistan's Days Payable has ranged from 11.57 to 97.52. According to the industry distribution chart, Attock Cement Pakistan ranks #332 out of 396 companies in the Building Materials industry, placing it in the top 83.8%.
Is Attock Cement Pakistan's Days Payable too high?
Attock Cement Pakistan's current Days Payable of 53.09 is 94% above median its 10-year median of 27.41. Over the past 10 years, this metric has ranged from a low of 11.57 to a high of 97.52. The Building Materials industry median Days Payable is 69.22. Attock Cement Pakistan's value of 53.09 is 23.3% below this industry median. Based on the distribution chart, Attock Cement Pakistan ranks #332 out of 396 companies in the Building Materials industry, which is in the bottom quartile relative to peers. Overall, Attock Cement Pakistan has a GF Score™ of 62/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Attock Cement Pakistan's Days Payable compare to CRH and VMC?
According to the Building Materials industry distribution chart, Attock Cement Pakistan ranks #332 out of 396 companies for Days Payable. This places Attock Cement Pakistan in the lower half of its industry. The industry median Days Payable is 69.22. Attock Cement Pakistan's value of 53.09 is 23.3% below this benchmark. Historically, Attock Cement Pakistan's own Days Payable has ranged from 11.57 to 97.52 over the past decade. While the company's 10-year median is 27.41 vs. the industry median of 69.22, Attock Cement Pakistan 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. Attock Cement Pakistan's current Days Payable of 53.09 is 23.3% 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 Attock Cement Pakistan 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. Attock Cement Pakistan's current Days Payable is 53.09, which is 94% above median its own 10-year median of 27.41. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Attock Cement Pakistan stock overvalued right now?
Based on GuruFocus' analysis, Attock Cement Pakistan (KAR:ACPL) is currently considered Fairly Valued. The stock's GF Value™ is ₨241.89, compared to a current price of ₨225.48 — trading 6.8% below its estimated fair value. The current Days Payable is 53.09, which is 94% above median its 10-year median of 27.41 and 23.3% below the Building Materials industry median of 69.22. Attock Cement Pakistan's overall GF Score™ is 62/100 with 5 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 Attock Cement Pakistan (KAR:ACPL), the current Days Payable is 53.09 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 Attock Cement Pakistan (KAR:ACPL) Overvalued in 2026?

Based on GuruFocus' analysis, Attock Cement Pakistan stock appears to be undervalued. The current stock price of ₨225.48 is trading 6.8% below its estimated GF Value™ of ₨241.89. GuruFocus considers Attock Cement Pakistan to be Fairly Valued.

Key valuation signals for KAR:ACPL:

  • Days Payable: 53.09 (94% above median its 10-year median of 27.41)
  • GF Value™: ₨241.89 vs. price of ₨225.48 (6.8% below fair value)
  • GF Score™: 62/100 with 5 warning signs
  • Industry Position: 23.3% below the Building Materials median (#332 of 396)

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


Attock Cement Pakistan Business Description

Address Kehkashan-5, D-70, Block-4, Clifton, Karachi, SD, PAK, 75600
Attock Cement Pakistan Ltd is engaged in the business of producing and marketing cement. Its product offering includes Falcon Ordinary Portland cement, Falcon Sulphate resistant cement, Falcon Rock Cement, and Falcon Block cement. Geographically, the company carries out its business in Pakistan and also exports its products to other regions like Sri Lanka, Bangladesh, Africa, the Middle East, and Asia.
62GF Score

Get the complete analysis for KAR:ACPL

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

₨225.48
Price
₨241.89
GF Value