Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
BUA CementNSA:BUACEMENT 88 Days Payable is 158.14 as of Mar. 2026, which is 159% above its 10-year median of 61.03. GuruFocus rates NSA:BUACEMENT with a GF Score™ of 88/100 and a GF Value™ of ₦544.27 (Significantly Undervalued). The stock has 4 warning signs investors should review. Among 396 Building Materials companies, BUA Cement ranks better than 84.85% on this metric.
BUA Cement's average Accounts Payable for the
three
months ended in Mar. 2026 was ₦265,300 Mil. BUA Cement's Cost of Goods Sold for the
three
months ended in Mar. 2026 was ₦153,080 Mil.
Hence, BUA Cement's Days Payable for the
three
months ended in Mar. 2026 was 158.14.
The historical rank and industry rank for BUA Cement's Days Payable or its related term are showing as below:
NSA:BUACEMENT'
s Days Payable Range Over the Past 10 Years
Min: 9.81 Med: 61.03 Max: 201.05
Current: 181.01
During the past 6 years, BUA Cement's highest Days Payable was 201.05. The lowest was 9.81. And the median was 61.03.
NSA:BUACEMENT's Days Payable is ranked better than 84.85% of 396
companies
in the Building Materials industry
Industry Median: 69.275
vs NSA:BUACEMENT: 181.01
BUA Cement's Days Payable
declined
from Mar. 2025 (200.91) to Mar. 2026 (158.14).
It may suggest that BUA Cementaccelerated paying its suppliers.
BUA Cement Days Payable Related Terms
BUA Cement Days Payable Historical Data
* Premium members only.
The historical data trend for BUA Cement'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.
NSA:BUACEMENT vs CRH, VMC, MLM: Days Payable Comparison
For the Building Materials subindustry, BUA Cement'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.
BUA Cement Days Payable vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, BUA Cement's Days Payable distribution charts can be found below:
* The bar in red indicates where BUA Cement's Days Payable falls into.
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.
BUA Cement's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
BUA Cement (NSA:BUACEMENT) has a Days Payable of 158.14 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 BUA Cement and its competitors. This is 159% above median its historical median of 61.03. Over the past decade, BUA Cement's Days Payable has ranged from 9.81 to 201.05. According to the industry distribution chart, BUA Cement ranks #60 out of 396 companies in the Building Materials industry, placing it in the top 15.2%.
Is BUA Cement's Days Payable too high?
BUA Cement's current Days Payable of 158.14 is 159% above median its 10-year median of 61.03. Over the past 10 years, this metric has ranged from a low of 9.81 to a high of 201.05. The Building Materials industry median Days Payable is 69.28. BUA Cement's value of 158.14 is 128.3% above this industry median. Based on the distribution chart, BUA Cement ranks #60 out of 396 companies in the Building Materials industry, which is in the top quartile — a strong position relative to peers. Overall, BUA Cement has a GF Score™ of 88/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does BUA Cement's Days Payable compare to CRH and VMC?
According to the Building Materials industry distribution chart, BUA Cement ranks #60 out of 396 companies for Days Payable. This places BUA Cement in the top 15% of its industry — outperforming the majority of peers. The industry median Days Payable is 69.28. BUA Cement's value of 158.14 is 128.3% above this benchmark. Historically, BUA Cement's own Days Payable has ranged from 9.81 to 201.05 over the past decade. While the company's 10-year median is 61.03 vs. the industry median of 69.28, BUA Cement 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 69.28, 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. BUA Cement's current Days Payable of 158.14 is 128.3% 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 BUA Cement and its competitors. For the Building Materials industry, the median Days Payable is 69.28 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. BUA Cement's current Days Payable is 158.14, which is 159% above median its own 10-year median of 61.03. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is BUA Cement stock overvalued right now?
Based on GuruFocus' analysis, BUA Cement (NSA:BUACEMENT) is currently considered Significantly Undervalued. The stock's GF Value™ is ₦544.27, compared to a current price of ₦324.00 — trading 40.5% below its estimated fair value. The current Days Payable is 158.14, which is 159% above median its 10-year median of 61.03 and 128.3% above the Building Materials industry median of 69.28. BUA Cement's overall GF Score™ is 88/100 with 4 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 BUA Cement (NSA:BUACEMENT), the current Days Payable is 158.14 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 BUA Cement (NSA:BUACEMENT) Overvalued in 2026?
Based on GuruFocus' analysis, BUA Cement stock appears to be undervalued.
The current stock price of ₦324.00 is trading 40.5% below its estimated GF Value™ of ₦544.27.
GuruFocus considers BUA Cement to be Significantly Undervalued.
Key valuation signals for NSA:BUACEMENT:
Days Payable: 158.14 (159% above median its 10-year median of 61.03)
GF Value™: ₦544.27 vs. price of ₦324.00 (40.5% below fair value)
Industry Position: 128.3% above the Building Materials median (#60 of 396)
No single metric tells the full story. See the NSA:BUACEMENT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
BUA Cement PLC is engaged in the manufacturing and sale of cement to the general public. The company generates revenue from the sale of bagged cement and sale of bulk cement. Geographically the company generates the majority of its revenue in Nigeria.
88GF Score
Get the complete analysis for NSA:BUACEMENT
Days Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
NSA:BUACEMENT has been successfully added to your 
