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National Gypsum CoSAU:2090 -0.50%62 Days Payable is 60.67 as of Mar. 2026, which is 156% above its 10-year median of 23.72. GuruFocus rates SAU:2090 with a GF Score™ of 62/100 and a GF Value™ of ﷼24.01 (Possible Value Trap). The stock has 2 warning signs investors should review. Among 396 Building Materials companies, National Gypsum Co ranks worse than 62.88% on this metric.
The historical rank and industry rank for National Gypsum Co's Days Payable or its related term are showing as below:
SAU:2090'
s Days Payable Range Over the Past 10 Years
Min: 12.93 Med: 23.72 Max: 61.15
Current: 54.96
During the past 13 years, National Gypsum Co's highest Days Payable was 61.15. The lowest was 12.93. And the median was 23.72.
SAU:2090's Days Payable is ranked worse than 62.88% of 396
companies
in the Building Materials industry
Industry Median: 69.55
vs SAU:2090: 54.96
National Gypsum Co's Days Payable
increased
from Mar. 2025 (52.40) to Mar. 2026 (60.67).
It may suggest that National Gypsum Codelayed paying its suppliers.
National Gypsum Co Days Payable Related Terms
National Gypsum Co Days Payable Historical Data
* Premium members only.
The historical data trend for National Gypsum Co'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.
SAU:2090 vs CRH, VMC, MLM: Days Payable Comparison
For the Building Materials subindustry, National Gypsum Co'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.
National Gypsum Co Days Payable vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, National Gypsum Co's Days Payable distribution charts can be found below:
* The bar in red indicates where National Gypsum Co'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.
National Gypsum Co'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.
National Gypsum Co (SAU:2090) has a Days Payable of 60.67 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 National Gypsum Co and its competitors. This is 156% above median its historical median of 23.72. Over the past decade, National Gypsum Co's Days Payable has ranged from 12.93 to 61.15. According to the industry distribution chart, National Gypsum Co ranks #249 out of 396 companies in the Building Materials industry, placing it in the top 62.9%.
Is National Gypsum Co's Days Payable too high?
National Gypsum Co's current Days Payable of 60.67 is 156% above median its 10-year median of 23.72. Over the past 10 years, this metric has ranged from a low of 12.93 to a high of 61.15. The Building Materials industry median Days Payable is 69.55. National Gypsum Co's value of 60.67 is 12.8% below this industry median. Based on the distribution chart, National Gypsum Co ranks #249 out of 396 companies in the Building Materials industry, which is below the industry midpoint. Overall, National Gypsum Co has a GF Score™ of 62/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does National Gypsum Co's Days Payable compare to CRH and VMC?
According to the Building Materials industry distribution chart, National Gypsum Co ranks #249 out of 396 companies for Days Payable. This places National Gypsum Co in the lower half of its industry. The industry median Days Payable is 69.55. National Gypsum Co's value of 60.67 is 12.8% below this benchmark. Historically, National Gypsum Co's own Days Payable has ranged from 12.93 to 61.15 over the past decade. While the company's 10-year median is 23.72 vs. the industry median of 69.55, National Gypsum Co 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 69.55, 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. National Gypsum Co's current Days Payable of 60.67 is 12.8% 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 National Gypsum Co and its competitors. For the Building Materials industry, the median Days Payable is 69.55 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. National Gypsum Co's current Days Payable is 60.67, which is 156% above median its own 10-year median of 23.72. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is National Gypsum Co stock overvalued right now?
Based on GuruFocus' analysis, National Gypsum Co (SAU:2090) is currently considered Possible Value Trap. The stock's GF Value™ is ﷼24.01, compared to a current price of ﷼13.92 — trading 42% below its estimated fair value. The current Days Payable is 60.67, which is 156% above median its 10-year median of 23.72 and 12.8% below the Building Materials industry median of 69.55. National Gypsum Co's overall GF Score™ is 62/100 with 2 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 National Gypsum Co (SAU:2090), the current Days Payable is 60.67 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 National Gypsum Co (SAU:2090) Overvalued in 2026?
Based on GuruFocus' analysis, National Gypsum Co stock appears to be undervalued.
The current stock price of ﷼13.92 is trading 42% below its estimated GF Value™ of ﷼24.01.
GuruFocus considers National Gypsum Co to be Possible Value Trap.
Key valuation signals for SAU:2090:
Days Payable: 60.67 (156% above median its 10-year median of 23.72)
GF Value™: ﷼24.01 vs. price of ﷼13.92 (42% below fair value)
Industry Position: 12.8% below the Building Materials median (#249 of 396)
No single metric tells the full story. See the SAU:2090 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
National Gypsum Co is engaged in the manufacture and production of gypsum and its derivatives extracted from concession areas, trading in gypsum and its derivatives, the production of various materials that can be extracted from gypsum mechanically and chemically, and carrying out all the necessary work to achieve its purpose. The company has concession rights for raw stone in three concession areas (quarries) in the cities of Riyadh, Dammam, and Yanbu. Its products include Plastering gypsum, Splash powder, Machine-sprayed gypsum, Adhesive plaster, Agricultural gypsum, and New gypsum products, including ceramic gypsum, medical gypsum, glue gypsum, molding gypsum, solid gypsum for facades, fast-setting gypsum, and high-resistance gypsum. It operates in a single segment.
62GF Score
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