Arabian Cement Co (SAU:3010) Days Payable: 59.63 (As of Mar. 2026) — 21% Above Median


SAU:3010 Arabian Cement Co Ltd SAU:3010
85 GF Score
Price ﷼22.95
GF Value ﷼32.72
Valuation Significantly Undervalued
! 3 Warning Signs
View Full Analysis

What is Arabian Cement Co Days Payable?

Arabian Cement Co SAU:3010 85 Days Payable is 59.63 as of Mar. 2026, which is 21% above its 10-year median of 49.47. GuruFocus rates SAU:3010 with a GF Score™ of 85/100 and a GF Value™ of ﷼32.72 (Significantly Undervalued). The stock has 3 warning signs investors should review. Among 395 Building Materials companies, Arabian Cement Co ranks worse than 55.19% on this metric.

Arabian Cement Co's average Accounts Payable for the three months ended in Mar. 2026 was ﷼113 Mil. Arabian Cement Co's Cost of Goods Sold for the three months ended in Mar. 2026 was ﷼173 Mil. Hence, Arabian Cement Co's Days Payable for the three months ended in Mar. 2026 was 59.63.

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

SAU:3010' s Days Payable Range Over the Past 10 Years
Min: 23.48   Med: 49.47   Max: 136.19
Current: 63.35

During the past 13 years, Arabian Cement Co's highest Days Payable was 136.19. The lowest was 23.48. And the median was 49.47.

SAU:3010's Days Payable is ranked worse than
55.19% of 395 companies
in the Building Materials industry
Industry Median: 69.78 vs SAU:3010: 63.35

Arabian Cement Co's Days Payable increased from Mar. 2025 (56.98) to Mar. 2026 (59.63). It may suggest that Arabian Cement Co delayed paying its suppliers.


Arabian Cement Co Days Payable Historical Data

* Premium members only.

The historical data trend for Arabian 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.

Arabian Cement Co Days Payable Chart

Arabian 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 50.29 49.47 46.75 40.66 32.35

Arabian 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 56.98 71.99 64.25 47.84 59.63

SAU:3010 vs CRH, VMC, MLM: Days Payable Comparison

For the Building Materials subindustry, Arabian 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.


Arabian Cement Co Days Payable vs Building Materials Industry

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

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


SAU:3010
85GF Score
Arabian Cement Co Ltd SAU:3010
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Arabian 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.

Arabian 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
=( (67.82 + 75.144) / 2 ) / 806.453*365
=71.482 / 806.453*365
=32.35

Arabian 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
=( (75.144 + 150.404) / 2 ) / 172.569*365 / 4
=112.774 / 172.569*365 / 4
=59.63

* 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 59.63 mean?
Arabian Cement Co (SAU:3010) has a Days Payable of 59.63 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 Arabian Cement Co and its competitors. This is 21% above median its historical median of 49.47. Over the past decade, Arabian Cement Co's Days Payable has ranged from 23.48 to 136.19. According to the industry distribution chart, Arabian Cement Co ranks #218 out of 395 companies in the Building Materials industry, placing it in the top 55.2%.
Is Arabian Cement Co's Days Payable too high?
Arabian Cement Co's current Days Payable of 59.63 is 21% above median its 10-year median of 49.47. Over the past 10 years, this metric has ranged from a low of 23.48 to a high of 136.19. The Building Materials industry median Days Payable is 69.78. Arabian Cement Co's value of 59.63 is 14.5% below this industry median. Based on the distribution chart, Arabian Cement Co ranks #218 out of 395 companies in the Building Materials industry, which is below the industry midpoint. Overall, Arabian Cement Co has a GF Score™ of 85/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Arabian Cement Co's Days Payable compare to CRH and VMC?
According to the Building Materials industry distribution chart, Arabian Cement Co ranks #218 out of 395 companies for Days Payable. This places Arabian Cement Co in the lower half of its industry. The industry median Days Payable is 69.78. Arabian Cement Co's value of 59.63 is 14.5% below this benchmark. Historically, Arabian Cement Co's own Days Payable has ranged from 23.48 to 136.19 over the past decade. While the company's 10-year median is 49.47 vs. the industry median of 69.78, Arabian 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 69.78, 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. Arabian Cement Co's current Days Payable of 59.63 is 14.5% 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 Arabian Cement Co and its competitors. For the Building Materials industry, the median Days Payable is 69.78 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Arabian Cement Co's current Days Payable is 59.63, which is 21% above median its own 10-year median of 49.47. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Arabian Cement Co stock overvalued right now?
Based on GuruFocus' analysis, Arabian Cement Co (SAU:3010) is currently considered Significantly Undervalued. The stock's GF Value™ is ﷼32.72, compared to a current price of ﷼22.95 — trading 29.9% below its estimated fair value. The current Days Payable is 59.63, which is 21% above median its 10-year median of 49.47 and 14.5% below the Building Materials industry median of 69.78. Arabian Cement Co's overall GF Score™ is 85/100 with 3 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 Arabian Cement Co (SAU:3010), the current Days Payable is 59.63 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 Arabian Cement Co (SAU:3010) Overvalued in 2026?

Based on GuruFocus' analysis, Arabian Cement Co stock appears to be undervalued. The current stock price of ﷼22.95 is trading 29.9% below its estimated GF Value™ of ﷼32.72. GuruFocus considers Arabian Cement Co to be Significantly Undervalued.

Key valuation signals for SAU:3010:

  • Days Payable: 59.63 (21% above median its 10-year median of 49.47)
  • GF Value™: ﷼32.72 vs. price of ﷼22.95 (29.9% below fair value)
  • GF Score™: 85/100 with 3 warning signs
  • Industry Position: 14.5% below the Building Materials median (#218 of 395)

No single metric tells the full story. See the SAU:3010 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Arabian Cement Co Business Description

Address 8605 King Abdulaziz Road, PO Box 275. Arabian Cement Company Building, Nahdha District, Jeddah, SAU, 23523-2113
Arabian Cement Co Ltd operates as a cement company in the Kingdom of Saudi Arabia and the Arabian Gulf region. Along with its subsidiaries, the company is engaged in the production of cement, building materials, trading of clinker, cement, construction materials, and other related materials and derivatives. The company's geographical segments include Inside KSA and the Outside Kingdom of Saudi Arabia. It derives a majority of its revenue from Inside KSA.
85GF Score

Get the complete analysis for SAU:3010

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

﷼22.95
Price
﷼32.72
GF Value