City Cement CoSAU:3003 -0.27%86 Days Payable is 40.80 as of Mar. 2026, which is 28% above its 10-year median of 31.78. GuruFocus rates SAU:3003 with a GF Score™ of 86/100 and a GF Value™ of ﷼20.89 (Significantly Undervalued). The stock has 6 warning signs investors should review. Among 394 Building Materials companies, City Cement Co ranks worse than 75.63% on this metric.
The historical rank and industry rank for City Cement Co's Days Payable or its related term are showing as below:
SAU:3003'
s Days Payable Range Over the Past 10 Years
Min: 19.67 Med: 31.78 Max: 40.96
Current: 40.96
During the past 13 years, City Cement Co's highest Days Payable was 40.96. The lowest was 19.67. And the median was 31.78.
SAU:3003's Days Payable is ranked worse than 75.63% of 394
companies
in the Building Materials industry
Industry Median: 69.765
vs SAU:3003: 40.96
City Cement Co's Days Payable
increased
from Mar. 2025 (34.65) to Mar. 2026 (40.80).
It may suggest that City Cement Codelayed paying its suppliers.
City Cement Co Days Payable Related Terms
City Cement Co Days Payable Historical Data
* Premium members only.
The historical data trend for City Cement 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:3003 vs CRH, VMC, MLM: Days Payable Comparison
For the Building Materials subindustry, City Cement 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.
City Cement Co Days Payable vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, City Cement Co's Days Payable distribution charts can be found below:
* The bar in red indicates where City Cement 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.
City Cement 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.
City Cement Co (SAU:3003) has a Days Payable of 40.80 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 City Cement Co and its competitors. This is 28% above median its historical median of 31.78. Over the past decade, City Cement Co's Days Payable has ranged from 19.67 to 40.96. According to the industry distribution chart, City Cement Co ranks #298 out of 394 companies in the Building Materials industry, placing it in the top 75.6%.
Is City Cement Co's Days Payable too high?
City Cement Co's current Days Payable of 40.80 is 28% above median its 10-year median of 31.78. Over the past 10 years, this metric has ranged from a low of 19.67 to a high of 40.96. The Building Materials industry median Days Payable is 69.77. City Cement Co's value of 40.80 is 41.5% below this industry median. Based on the distribution chart, City Cement Co ranks #298 out of 394 companies in the Building Materials industry, which is in the bottom quartile relative to peers. Overall, City Cement Co has a GF Score™ of 86/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does City Cement Co's Days Payable compare to CRH and VMC?
According to the Building Materials industry distribution chart, City Cement Co ranks #298 out of 394 companies for Days Payable. This places City Cement Co in the lower half of its industry. The industry median Days Payable is 69.77. City Cement Co's value of 40.80 is 41.5% below this benchmark. Historically, City Cement Co's own Days Payable has ranged from 19.67 to 40.96 over the past decade. While the company's 10-year median is 31.78 vs. the industry median of 69.77, City Cement 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 69.77, based on 394 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. City Cement Co's current Days Payable of 40.80 is 41.5% 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 City Cement Co and its competitors. For the Building Materials industry, the median Days Payable is 69.77 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. City Cement Co's current Days Payable is 40.80, which is 28% above median its own 10-year median of 31.78. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is City Cement Co stock overvalued right now?
Based on GuruFocus' analysis, City Cement Co (SAU:3003) is currently considered Significantly Undervalued. The stock's GF Value™ is ﷼20.89, compared to a current price of ﷼11.28 — trading 46% below its estimated fair value. The current Days Payable is 40.80, which is 28% above median its 10-year median of 31.78 and 41.5% below the Building Materials industry median of 69.77. City Cement Co's overall GF Score™ is 86/100 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 City Cement Co (SAU:3003), the current Days Payable is 40.80 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 City Cement Co (SAU:3003) Overvalued in 2026?
Based on GuruFocus' analysis, City Cement Co stock appears to be undervalued.
The current stock price of ﷼11.28 is trading 46% below its estimated GF Value™ of ﷼20.89.
GuruFocus considers City Cement Co to be Significantly Undervalued.
Key valuation signals for SAU:3003:
Days Payable: 40.80 (28% above median its 10-year median of 31.78)
GF Value™: ﷼20.89 vs. price of ﷼11.28 (46% below fair value)
Industry Position: 41.5% below the Building Materials median (#298 of 394)
No single metric tells the full story. See the SAU:3003 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
City Cement Co produces a wide range of cement products in Saudi Arabia. It offers Ordinary Portland cement suitable for modern construction, concrete works, restoration work, and Sulfate resistant cement used in dam projects, marine works such as ports and berths, sewage stations, bases, and construction foundations. Geographically, the company operates in the Kingdom of Saudi Arabia only.
86GF Score
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