Shivam Cements (XNEP:SHIVM) Days Payable: 106.54 (As of Apr. 2026) — 17% Above Median

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XNEP:SHIVM Shivam Cements Ltd XNEP:SHIVM
88 GF Score
Price NPR656.00
GF Value NPR540.80
Valuation Modestly Overvalued
! 4 Warning Signs
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What is Shivam Cements Days Payable?

Shivam Cements XNEP:SHIVM -1.07% 88 Days Payable is 106.54 as of Apr. 2026, which is 17% above its 10-year median of 91.21. GuruFocus rates XNEP:SHIVM with a GF Score™ of 88/100 and a GF Value™ of NPR540.80 (Modestly Overvalued). The stock has 4 warning signs investors should review. Among 396 Building Materials companies, Shivam Cements ranks better than 69.95% on this metric.

Shivam Cements's average Accounts Payable for the three months ended in Apr. 2026 was NPR1,596 Mil. Shivam Cements's Cost of Goods Sold for the three months ended in Apr. 2026 was NPR1,367 Mil. Hence, Shivam Cements's Days Payable for the three months ended in Apr. 2026 was 106.54.

The historical rank and industry rank for Shivam Cements's Days Payable or its related term are showing as below:

XNEP:SHIVM' s Days Payable Range Over the Past 10 Years
Min: 46.84   Med: 91.21   Max: 105.01
Current: 105.01

During the past 9 years, Shivam Cements's highest Days Payable was 105.01. The lowest was 46.84. And the median was 91.21.

XNEP:SHIVM's Days Payable is ranked better than
69.95% of 396 companies
in the Building Materials industry
Industry Median: 69.55 vs XNEP:SHIVM: 105.01

Shivam Cements's Days Payable increased from Apr. 2025 (86.76) to Apr. 2026 (106.54). It may suggest that Shivam Cements delayed paying its suppliers.


Shivam Cements Days Payable Historical Data

* Premium members only.

The historical data trend for Shivam Cements'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.

Shivam Cements Days Payable Chart

Shivam Cements Annual Data
Trend Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Days Payable
Get a 7-Day Free Trial Premium Member Only 94.65 81.71 91.71 90.71 96.86

Shivam Cements Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
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 86.76 85.85 115.50 116.37 106.54

XNEP:SHIVM vs CRH, VMC, MLM: Days Payable Comparison

For the Building Materials subindustry, Shivam Cements'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.


Shivam Cements Days Payable vs Building Materials Industry

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

* The bar in red indicates where Shivam Cements's Days Payable falls into.


XNEP:SHIVM
88GF Score
Shivam Cements Ltd XNEP:SHIVM
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Shivam Cements 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.

Shivam Cements's Days Payable for the fiscal year that ended in Jul. 2025 is calculated as

Days Payable (A: Jul. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Jul. 2024 ) + Accounts Payable (A: Jul. 2025 )) / count ) / Cost of Goods Sold (A: Jul. 2025 )*Days in Period
=( (1712.368 + 1504.25) / 2 ) / 6060.68*365
=1608.309 / 6060.68*365
=96.86

Shivam Cements's Days Payable for the quarter that ended in Apr. 2026 is calculated as:

Days Payable (Q: Apr. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Jan. 2026 ) + Accounts Payable (Q: Apr. 2026 )) / count ) / Cost of Goods Sold (Q: Apr. 2026 )*Days in Period
=( (1604.611 + 1587.931) / 2 ) / 1367.246*365 / 4
=1596.271 / 1367.246*365 / 4
=106.54

* 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 106.54 mean?
Shivam Cements (XNEP:SHIVM) has a Days Payable of 106.54 as of Apr. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Shivam Cements and its competitors. This is 17% above median its historical median of 91.21. Over the past decade, Shivam Cements' Days Payable has ranged from 46.84 to 105.01. According to the industry distribution chart, Shivam Cements ranks #119 out of 396 companies in the Building Materials industry, placing it in the top 30.1%.
Is Shivam Cements' Days Payable too high?
Shivam Cements' current Days Payable of 106.54 is 17% above median its 10-year median of 91.21. Over the past 10 years, this metric has ranged from a low of 46.84 to a high of 105.01. The Building Materials industry median Days Payable is 69.55. Shivam Cements' value of 106.54 is 53.2% above this industry median. Based on the distribution chart, Shivam Cements ranks #119 out of 396 companies in the Building Materials industry, which is above the industry midpoint. Overall, Shivam Cements has a GF Score™ of 88/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Shivam Cements' Days Payable compare to CRH and VMC?
According to the Building Materials industry distribution chart, Shivam Cements ranks #119 out of 396 companies for Days Payable. This puts Shivam Cements in the upper half of its industry. The industry median Days Payable is 69.55. Shivam Cements' value of 106.54 is 53.2% above this benchmark. Historically, Shivam Cements' own Days Payable has ranged from 46.84 to 105.01 over the past decade. While the company's 10-year median is 91.21 vs. the industry median of 69.55, Shivam Cements 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. Shivam Cements's current Days Payable of 106.54 is 53.2% 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 Shivam Cements 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. Shivam Cements's current Days Payable is 106.54, which is 17% above median its own 10-year median of 91.21. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shivam Cements stock overvalued right now?
Based on GuruFocus' analysis, Shivam Cements (XNEP:SHIVM) is currently considered Modestly Overvalued. The stock's GF Value™ is NPR540.80, compared to a current price of NPR656.00 — trading 21.3% above its estimated fair value. The current Days Payable is 106.54, which is 17% above median its 10-year median of 91.21 and 53.2% above the Building Materials industry median of 69.55. Shivam Cements' overall GF Score™ is 88/100 with 4 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 Shivam Cements (XNEP:SHIVM), the current Days Payable is 106.54 as of Apr. 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 Shivam Cements (XNEP:SHIVM) Overvalued in 2026?

Based on GuruFocus' analysis, Shivam Cements stock appears to be overvalued. The current stock price of NPR656.00 is trading 21.3% above its estimated GF Value™ of NPR540.80. GuruFocus considers Shivam Cements to be Modestly Overvalued.

Key valuation signals for XNEP:SHIVM:

  • Days Payable: 106.54 (17% above median its 10-year median of 91.21)
  • GF Value™: NPR540.80 vs. price of NPR656.00 (21.3% above fair value)
  • GF Score™: 88/100 with 4 warning signs
  • Industry Position: 53.2% above the Building Materials median (#119 of 396)

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


Shivam Cements Business Description

Address Siddhartha Insurance Bhawan, 2nd Floor, GPO Box 13478, Anamnagar, Kathmandu, NPL
Shivam Cements Ltd is a Nepal based company engaged in manufacturing of cement and clinker from its self owned limestone quarries. The main product of the company include the Ordinary Portland Cement. Its products include OPC cement 43 Grade and OPC cement 53 grade.
88GF Score

Get the complete analysis for XNEP:SHIVM

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

NPR656.00
Price
NPR540.80
GF Value