Northern Region Cement Co (SAU:3004) Days Payable: 153.73 (As of Mar. 2026) — 60% Above Median

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SAU:3004 Northern Region Cement Co SAU:3004
66 GF Score
Price ﷼6.56
GF Value ﷼10.29
Valuation Possible Value Trap
! 7 Warning Signs
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What is Northern Region Cement Co Days Payable?

Northern Region Cement Co SAU:3004 +0.15% 66 Days Payable is 153.73 as of Mar. 2026, which is 60% above its 10-year median of 96.10. GuruFocus rates SAU:3004 with a GF Score™ of 66/100 and a GF Value™ of ﷼10.29 (Possible Value Trap). The stock has 7 warning signs investors should review. Among 396 Building Materials companies, Northern Region Cement Co ranks better than 79.04% on this metric.

Northern Region Cement Co's average Accounts Payable for the three months ended in Mar. 2026 was ﷼220.1 Mil. Northern Region Cement Co's Cost of Goods Sold for the three months ended in Mar. 2026 was ﷼130.7 Mil. Hence, Northern Region Cement Co's Days Payable for the three months ended in Mar. 2026 was 153.73.

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

SAU:3004' s Days Payable Range Over the Past 10 Years
Min: 54.8   Med: 96.1   Max: 155.87
Current: 155.87

During the past 13 years, Northern Region Cement Co's highest Days Payable was 155.87. The lowest was 54.80. And the median was 96.10.

SAU:3004's Days Payable is ranked better than
79.04% of 396 companies
in the Building Materials industry
Industry Median: 69.55 vs SAU:3004: 155.87

Northern Region Cement Co's Days Payable declined from Mar. 2025 (158.23) to Mar. 2026 (153.73). It may suggest that Northern Region Cement Co accelerated paying its suppliers.


Northern Region Cement Co Days Payable Historical Data

* Premium members only.

The historical data trend for Northern Region 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.

Northern Region Cement Co Days Payable Chart

Northern Region Cement Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 96.10 98.18 93.51 113.96 148.95

Northern Region Cement Co 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 158.23 145.09 161.79 176.89 153.73

SAU:3004 vs CRH, VMC, MLM: Days Payable Comparison

For the Building Materials subindustry, Northern Region 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.


Northern Region Cement Co Days Payable vs Building Materials Industry

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

* The bar in red indicates where Northern Region Cement Co's Days Payable falls into.


SAU:3004
66GF Score
Northern Region Cement Co SAU:3004
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Northern Region Cement Co 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.

Northern Region Cement Co's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as

Days Payable (A: Dec. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Dec. 2024 ) + Accounts Payable (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (145.08 + 241.396) / 2 ) / 473.517*365
=193.238 / 473.517*365
=148.95

Northern Region Cement Co'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
=( (241.396 + 198.824) / 2 ) / 130.654*365 / 4
=220.11 / 130.654*365 / 4
=153.73

* 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 153.73 mean?
Northern Region Cement Co (SAU:3004) has a Days Payable of 153.73 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 Northern Region Cement Co and its competitors. This is 60% above median its historical median of 96.10. Over the past decade, Northern Region Cement Co's Days Payable has ranged from 54.80 to 155.87. According to the industry distribution chart, Northern Region Cement Co ranks #83 out of 396 companies in the Building Materials industry, placing it in the top 21%.
Is Northern Region Cement Co's Days Payable too high?
Northern Region Cement Co's current Days Payable of 153.73 is 60% above median its 10-year median of 96.10. Over the past 10 years, this metric has ranged from a low of 54.80 to a high of 155.87. The Building Materials industry median Days Payable is 69.55. Northern Region Cement Co's value of 153.73 is 121% above this industry median. Based on the distribution chart, Northern Region Cement Co ranks #83 out of 396 companies in the Building Materials industry, which is in the top quartile — a strong position relative to peers. Overall, Northern Region Cement Co has a GF Score™ of 66/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Northern Region Cement Co's Days Payable compare to CRH and VMC?
According to the Building Materials industry distribution chart, Northern Region Cement Co ranks #83 out of 396 companies for Days Payable. This places Northern Region Cement Co in the top 21% of its industry — outperforming the majority of peers. The industry median Days Payable is 69.55. Northern Region Cement Co's value of 153.73 is 121% above this benchmark. Historically, Northern Region Cement Co's own Days Payable has ranged from 54.80 to 155.87 over the past decade. While the company's 10-year median is 96.10 vs. the industry median of 69.55, Northern Region Cement Co 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 69.55, 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. Northern Region Cement Co's current Days Payable of 153.73 is 121% 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 Northern Region Cement 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. Northern Region Cement Co's current Days Payable is 153.73, which is 60% above median its own 10-year median of 96.10. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Northern Region Cement Co stock overvalued right now?
Based on GuruFocus' analysis, Northern Region Cement Co (SAU:3004) is currently considered Possible Value Trap. The stock's GF Value™ is ﷼10.29, compared to a current price of ﷼6.56 — trading 36.2% below its estimated fair value. The current Days Payable is 153.73, which is 60% above median its 10-year median of 96.10 and 121% above the Building Materials industry median of 69.55. Northern Region Cement Co's overall GF Score™ is 66/100 with 7 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 Northern Region Cement Co (SAU:3004), the current Days Payable is 153.73 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 Northern Region Cement Co (SAU:3004) Overvalued in 2026?

Based on GuruFocus' analysis, Northern Region Cement Co stock appears to be undervalued. The current stock price of ﷼6.56 is trading 36.2% below its estimated GF Value™ of ﷼10.29. GuruFocus considers Northern Region Cement Co to be Possible Value Trap.

Key valuation signals for SAU:3004:

  • Days Payable: 153.73 (60% above median its 10-year median of 96.10)
  • GF Value™: ﷼10.29 vs. price of ﷼6.56 (36.2% below fair value)
  • GF Score™: 66/100 with 7 warning signs
  • Industry Position: 121% above the Building Materials median (#83 of 396)

No single metric tells the full story. See the SAU:3004 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Northern Region Cement Co Business Description

Address Airport Road, Riyadh Front, Ground Floor, Building S2, PO. Box 61011, Riyadh, SAU, 11565
Northern Region Cement Co. manufactures Ordinary Portland cement, manufacturing of white cement, manufacturing of Clinker, rock cutting using explosive materials, and retail sale of building materials, including cement, concrete blocks, gypsum, cement tiles, and other related materials. The company and its subsidiaries are managed as a single operational segment in the manufacture and production of cement of all kinds, and the company and its subsidiaries operate in Saudi Arabia, the Hashemite Kingdom of Jordan, and the Iraqi Republic.
66GF Score

Get the complete analysis for SAU:3004

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

﷼6.56
Price
﷼10.29
GF Value