West China CementWCHNF 84 Days Payable is 119.78 as of Dec. 2025, which is 1% above its 10-year median of 118.34. GuruFocus rates WCHNF with a GF Score™ of 84/100 and a GF Value™ of $0.31. The stock has 8 warning signs investors should review. Among 395 Building Materials companies, West China Cement ranks better than 73.16% on this metric.
The historical rank and industry rank for West China Cement's Days Payable or its related term are showing as below:
WCHNF'
s Days Payable Range Over the Past 10 Years
Min: 61.9 Med: 118.34 Max: 142.06
Current: 119.23
During the past 13 years, West China Cement's highest Days Payable was 142.06. The lowest was 61.90. And the median was 118.34.
WCHNF's Days Payable is ranked better than 73.16% of 395
companies
in the Building Materials industry
Industry Median: 69.75
vs WCHNF: 119.23
West China Cement's Days Payable
declined
from Dec. 2024 (217.15) to Dec. 2025 (119.78).
It may suggest that West China Cementaccelerated paying its suppliers.
West China Cement Days Payable Related Terms
West China Cement Days Payable Historical Data
* Premium members only.
The historical data trend for West China Cement'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.
For the Building Materials subindustry, West China Cement'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.
West China Cement Days Payable vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, West China Cement's Days Payable distribution charts can be found below:
* The bar in red indicates where West China Cement'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.
West China Cement'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.
West China Cement (WCHNF) has a Days Payable of 119.78 as of Dec. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on West China Cement and its competitors. This is near median its historical median of 118.34. Over the past decade, West China Cement's Days Payable has ranged from 61.90 to 142.06. According to the industry distribution chart, West China Cement ranks #106 out of 395 companies in the Building Materials industry, placing it in the top 26.8%.
Is West China Cement's Days Payable too high?
West China Cement's current Days Payable of 119.78 is near median its 10-year median of 118.34. Over the past 10 years, this metric has ranged from a low of 61.90 to a high of 142.06. The Building Materials industry median Days Payable is 69.75. West China Cement's value of 119.78 is 71.7% above this industry median. Based on the distribution chart, West China Cement ranks #106 out of 395 companies in the Building Materials industry, which is above the industry midpoint. Overall, West China Cement has a GF Score™ of 84/100, reflecting its overall financial health beyond just this single metric.
How does West China Cement's Days Payable compare to CRH and VMC?
According to the Building Materials industry distribution chart, West China Cement ranks #106 out of 395 companies for Days Payable. This puts West China Cement in the upper half of its industry. The industry median Days Payable is 69.75. West China Cement's value of 119.78 is 71.7% above this benchmark. Historically, West China Cement's own Days Payable has ranged from 61.90 to 142.06 over the past decade. While the company's 10-year median is 118.34 vs. the industry median of 69.75, West China Cement 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 69.75, 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. West China Cement's current Days Payable of 119.78 is 71.7% 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 West China Cement and its competitors. For the Building Materials industry, the median Days Payable is 69.75 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. West China Cement's current Days Payable is 119.78, which is near median its own 10-year median of 118.34. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is West China Cement stock overvalued right now?
West China Cement (WCHNF) has a current Days Payable of 119.78. The stock's GF Value™ is $0.31, compared to a current price of $0.35 — trading 14.4% above its estimated fair value. The current Days Payable is 119.78, which is near median its 10-year median of 118.34 and 71.7% above the Building Materials industry median of 69.75. West China Cement's overall GF Score™ is 84/100 with 8 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 West China Cement (WCHNF), the current Days Payable is 119.78 as of Dec. 2025. 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 West China Cement (WCHNF) Overvalued in 2026?
Based on GuruFocus' analysis, West China Cement stock appears to be overvalued.
The current stock price of $0.35 is trading 14.4% above its estimated GF Value™ of $0.31.
Key valuation signals for WCHNF:
Days Payable: 119.78 (near median its 10-year median of 118.34)
GF Value™: $0.31 vs. price of $0.35 (14.4% above fair value)
Industry Position: 71.7% above the Building Materials median (#106 of 395)
No single metric tells the full story. See the WCHNF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
West China Cement Ltd is engaged in the manufacturing and sales of cement and cement products in China. The primary use of West China's cement is in the construction of infrastructure projects such as highways, bridges, railways, roads, and residential buildings. It operates in two business segments: The PRC market and Overseas markets. The PRC markets generated the key revenue.
84GF Score
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