Eastern Province Cement Co (SAU:3080) Days Payable: 43.75 (As of Mar. 2026) — 10% Below Median


SAU:3080 Eastern Province Cement Co SAU:3080
94 GF Score
Price ﷼26.28
GF Value ﷼39.06
Valuation Significantly Undervalued
! 5 Warning Signs
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What is Eastern Province Cement Co Days Payable?

Eastern Province Cement Co SAU:3080 +0.69% 94 Days Payable is 43.75 as of Mar. 2026, which is 10% below its 10-year median of 48.83. GuruFocus rates SAU:3080 with a GF Score™ of 94/100 and a GF Value™ of ﷼39.06 (Significantly Undervalued). The stock has 5 warning signs investors should review. Among 395 Building Materials companies, Eastern Province Cement Co ranks worse than 67.09% on this metric.

Eastern Province Cement Co's average Accounts Payable for the three months ended in Mar. 2026 was ﷼122 Mil. Eastern Province Cement Co's Cost of Goods Sold for the three months ended in Mar. 2026 was ﷼255 Mil. Hence, Eastern Province Cement Co's Days Payable for the three months ended in Mar. 2026 was 43.75.

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

SAU:3080' s Days Payable Range Over the Past 10 Years
Min: 40.09   Med: 48.83   Max: 57.92
Current: 49.52

During the past 13 years, Eastern Province Cement Co's highest Days Payable was 57.92. The lowest was 40.09. And the median was 48.83.

SAU:3080's Days Payable is ranked worse than
67.09% of 395 companies
in the Building Materials industry
Industry Median: 69.78 vs SAU:3080: 49.52

Eastern Province Cement Co's Days Payable declined from Mar. 2025 (59.70) to Mar. 2026 (43.75). It may suggest that Eastern Province Cement Co accelerated paying its suppliers.


Eastern Province Cement Co Days Payable Historical Data

* Premium members only.

The historical data trend for Eastern Province 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.

Eastern Province Cement Co Days Payable Chart

Eastern Province 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 50.15 57.92 52.64 44.86 47.50

Eastern Province 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 59.70 56.68 49.32 48.87 43.75

SAU:3080 vs CRH, VMC, MLM: Days Payable Comparison

For the Building Materials subindustry, Eastern Province 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.


Eastern Province Cement Co Days Payable vs Building Materials Industry

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

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


SAU:3080
94GF Score
Eastern Province Cement Co SAU:3080
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Eastern Province 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.

Eastern Province 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
=( (105.679 + 134.497) / 2 ) / 922.74*365
=120.088 / 922.74*365
=47.50

Eastern Province 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
=( (134.497 + 109.785) / 2 ) / 254.758*365 / 4
=122.141 / 254.758*365 / 4
=43.75

* 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 43.75 mean?
Eastern Province Cement Co (SAU:3080) has a Days Payable of 43.75 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 Eastern Province Cement Co and its competitors. This is 10% below median its historical median of 48.83. Over the past decade, Eastern Province Cement Co's Days Payable has ranged from 40.09 to 57.92. According to the industry distribution chart, Eastern Province Cement Co ranks #265 out of 395 companies in the Building Materials industry, placing it in the top 67.1%.
Is Eastern Province Cement Co's Days Payable too high?
Eastern Province Cement Co's current Days Payable of 43.75 is 10% below median its 10-year median of 48.83. Over the past 10 years, this metric has ranged from a low of 40.09 to a high of 57.92. The Building Materials industry median Days Payable is 69.78. Eastern Province Cement Co's value of 43.75 is 37.3% below this industry median. Based on the distribution chart, Eastern Province Cement Co ranks #265 out of 395 companies in the Building Materials industry, which is below the industry midpoint. Overall, Eastern Province Cement Co has a GF Score™ of 94/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Eastern Province Cement Co's Days Payable compare to CRH and VMC?
According to the Building Materials industry distribution chart, Eastern Province Cement Co ranks #265 out of 395 companies for Days Payable. This places Eastern Province Cement Co in the lower half of its industry. The industry median Days Payable is 69.78. Eastern Province Cement Co's value of 43.75 is 37.3% below this benchmark. Historically, Eastern Province Cement Co's own Days Payable has ranged from 40.09 to 57.92 over the past decade. While the company's 10-year median is 48.83 vs. the industry median of 69.78, Eastern Province 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. Eastern Province Cement Co's current Days Payable of 43.75 is 37.3% 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 Eastern Province 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. Eastern Province Cement Co's current Days Payable is 43.75, which is 10% below median its own 10-year median of 48.83. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eastern Province Cement Co stock overvalued right now?
Based on GuruFocus' analysis, Eastern Province Cement Co (SAU:3080) is currently considered Significantly Undervalued. The stock's GF Value™ is ﷼39.06, compared to a current price of ﷼26.28 — trading 32.7% below its estimated fair value. The current Days Payable is 43.75, which is 10% below median its 10-year median of 48.83 and 37.3% below the Building Materials industry median of 69.78. Eastern Province Cement Co's overall GF Score™ is 94/100 with 5 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 Eastern Province Cement Co (SAU:3080), the current Days Payable is 43.75 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 Eastern Province Cement Co (SAU:3080) Overvalued in 2026?

Based on GuruFocus' analysis, Eastern Province Cement Co stock appears to be undervalued. The current stock price of ﷼26.28 is trading 32.7% below its estimated GF Value™ of ﷼39.06. GuruFocus considers Eastern Province Cement Co to be Significantly Undervalued.

Key valuation signals for SAU:3080:

  • Days Payable: 43.75 (10% below median its 10-year median of 48.83)
  • GF Value™: ﷼39.06 vs. price of ﷼26.28 (32.7% below fair value)
  • GF Score™: 94/100 with 5 warning signs
  • Industry Position: 37.3% below the Building Materials median (#265 of 395)

No single metric tells the full story. See the SAU:3080 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Eastern Province Cement Co Business Description

Address King Fahd Road (Dammam - Khobar Highway), P.O. Box 4536, Dammam, SAU, 31412
Eastern Province Cement Co is engaged in producing different kinds of Building materials. It operates in two segments: Cement, which is into manufacturing and wholesale of ordinary cement, salt-resistant cement, and clinker cement; and the Precast segment is into manufacturing of partitions, frames & prefabricated buildings from prefabricated concrete. The cement segment accounts for the majority revenue of the company. Geographically, it generates nearly all of its revenue from Saudi Arabia.
94GF Score

Get the complete analysis for SAU:3080

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

﷼26.28
Price
﷼39.06
GF Value