ACCNSE:ACC +3.19%90 Days Payable is 67.30 as of Mar. 2026, which is 57% below its 10-year median of 155.49. GuruFocus rates NSE:ACC with a GF Score™ of 90/100 and a GF Value™ of ₹2,669.66 (Possible Value Trap). The stock has 6 warning signs investors should review. Among 395 Building Materials companies, ACC ranks worse than 50.89% on this metric.
ACC's average Accounts Payable for the
three
months ended in Mar. 2026 was ₹24,538 Mil. ACC's Cost of Goods Sold for the
three
months ended in Mar. 2026 was ₹33,271 Mil.
Hence, ACC's Days Payable for the
three
months ended in Mar. 2026 was 67.30.
The historical rank and industry rank for ACC's Days Payable or its related term are showing as below:
NSE:ACC'
s Days Payable Range Over the Past 10 Years
Min: 48.52 Med: 155.49 Max: 199.38
Current: 68.92
During the past 13 years, ACC's highest Days Payable was 199.38. The lowest was 48.52. And the median was 155.49.
NSE:ACC's Days Payable is ranked worse than 50.89% of 395
companies
in the Building Materials industry
Industry Median: 69.75
vs NSE:ACC: 68.92
ACC's Days Payable
increased
from Mar. 2025 (62.70) to Mar. 2026 (67.30).
It may suggest that ACCdelayed paying its suppliers.
ACC Days Payable Related Terms
ACC Days Payable Historical Data
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The historical data trend for ACC'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.
For the Building Materials subindustry, ACC'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.
ACC Days Payable vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, ACC's Days Payable distribution charts can be found below:
* The bar in red indicates where ACC'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.
ACC's Days Payable for the fiscal year that ended in Mar. 2026 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.
ACC (NSE:ACC) has a Days Payable of 67.30 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 ACC and its competitors. This is 57% below median its historical median of 155.49. Over the past decade, ACC's Days Payable has ranged from 48.52 to 199.38. According to the industry distribution chart, ACC ranks #201 out of 395 companies in the Building Materials industry, placing it in the top 50.9%.
Is ACC's Days Payable too high?
ACC's current Days Payable of 67.30 is 57% below median its 10-year median of 155.49. Over the past 10 years, this metric has ranged from a low of 48.52 to a high of 199.38. The Building Materials industry median Days Payable is 69.75. ACC's value of 67.30 is 3.5% below this industry median. Based on the distribution chart, ACC ranks #201 out of 395 companies in the Building Materials industry, which is below the industry midpoint. Overall, ACC has a GF Score™ of 90/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does ACC's Days Payable compare to CRH and VMC?
According to the Building Materials industry distribution chart, ACC ranks #201 out of 395 companies for Days Payable. This places ACC in the lower half of its industry. The industry median Days Payable is 69.75. ACC's value of 67.30 is 3.5% below this benchmark. Historically, ACC's own Days Payable has ranged from 48.52 to 199.38 over the past decade. While the company's 10-year median is 155.49 vs. the industry median of 69.75, ACC 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 69.75, 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. ACC's current Days Payable of 67.30 is 3.5% 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 ACC 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. ACC's current Days Payable is 67.30, which is 57% below median its own 10-year median of 155.49. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ACC stock overvalued right now?
Based on GuruFocus' analysis, ACC (NSE:ACC) is currently considered Possible Value Trap. The stock's GF Value™ is ₹2,669.66, compared to a current price of ₹1,393.80 — trading 47.8% below its estimated fair value. The current Days Payable is 67.30, which is 57% below median its 10-year median of 155.49 and 3.5% below the Building Materials industry median of 69.75. ACC's overall GF Score™ is 90/100 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 ACC (NSE:ACC), the current Days Payable is 67.30 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 ACC (NSE:ACC) Overvalued in 2026?
Based on GuruFocus' analysis, ACC stock appears to be undervalued.
The current stock price of ₹1,393.80 is trading 47.8% below its estimated GF Value™ of ₹2,669.66.
GuruFocus considers ACC to be Possible Value Trap.
Key valuation signals for NSE:ACC:
Days Payable: 67.30 (57% below median its 10-year median of 155.49)
GF Value™: ₹2,669.66 vs. price of ₹1,393.80 (47.8% below fair value)
Industry Position: 3.5% below the Building Materials median (#201 of 395)
No single metric tells the full story. See the NSE:ACC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
ACC Ltd is to manufacture and market cement, ready mix concrete, and cement-related products. Its products include Cement, ready-to-mix concrete, solutions, and products, Solutions and Green Building Centre, and others. Its segments are Cement and ancillary services generate maximum revenue - Cement is a product obtained from clinker resulting from mixing raw materials such as limestone, clay, iron ore, fly ash, bauxite, etc., in determined ratios. Clinker is then mixed with a setting regulator (generally gypsum), ground together, and used in construction activities. Ready Mix Concrete is concrete manufactured in a batch plant, according to a set engineered mix design, and used in construction activities.
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