National Cement Co PSC (DFM:NCC) Days Sales Outstanding: 108.86 (As of Jun. 2026) — 50% Below Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

DFM:NCC National Cement Co PSC DFM:NCC
67 GF Score
Price د.إ4.77
GF Value د.إ5.02
Valuation Fairly Valued
! 6 Warning Signs
View Full Analysis

What is National Cement Co PSC Days Sales Outstanding?

National Cement Co PSC DFM:NCC 67 Days Sales Outstanding is 108.86 as of Jun. 2026, which is 50% below its 10-year median of 219.91. GuruFocus rates DFM:NCC with a GF Score™ of 67/100 and a GF Value™ of د.إ5.02 (Fairly Valued). The stock has 6 warning signs investors should review. Among 407 Building Materials companies, National Cement Co PSC ranks worse than 85.5% on this metric.

National Cement Co PSC's average Accounts Receivable for the three months ended in Jun. 2026 was د.إ98.2 Mil. National Cement Co PSC's Revenue for the three months ended in Jun. 2026 was د.إ82.3 Mil. Hence, National Cement Co PSC's Days Sales Outstanding for the three months ended in Jun. 2026 was 108.86.

The historical rank and industry rank for National Cement Co PSC's Days Sales Outstanding or its related term are showing as below:

DFM:NCC' s Days Sales Outstanding Range Over the Past 10 Years
Min: 117.56   Med: 219.91   Max: 252.73
Current: 117.56

During the past 13 years, National Cement Co PSC's highest Days Sales Outstanding was 252.73. The lowest was 117.56. And the median was 219.91.

DFM:NCC's Days Sales Outstanding is ranked worse than
85.5% of 407 companies
in the Building Materials industry
Industry Median: 57.56 vs DFM:NCC: 117.56

National Cement Co PSC's Days Sales Outstanding declined from Jun. 2025 (131.09) to Jun. 2026 (108.86).


National Cement Co PSC  (DFM:NCC) Days Sales Outstanding Explanation

For retailers, when we compare Days Sales Outstanding, it is important to compare the same period in the previous years.


National Cement Co PSC Days Sales Outstanding Related Terms


National Cement Co PSC Days Sales Outstanding Historical Data

* Premium members only.

The historical data trend for National Cement Co PSC's Days Sales Outstanding 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.

National Cement Co PSC Days Sales Outstanding Chart

National Cement Co PSC Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Sales Outstanding
Get a 7-Day Free Trial Premium Member Only Premium Member Only 227.35 243.32 200.17 212.47 141.53

National Cement Co PSC Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Days Sales Outstanding 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 131.09 123.04 115.20 129.23 108.86

DFM:NCC vs CRH, MLM, VMC: Days Sales Outstanding Comparison

For the Building Materials subindustry, National Cement Co PSC's Days Sales Outstanding, along with its competitors' market caps and Days Sales Outstanding 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.


National Cement Co PSC Days Sales Outstanding vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, National Cement Co PSC's Days Sales Outstanding distribution charts can be found below:

* The bar in red indicates where National Cement Co PSC's Days Sales Outstanding falls into.


DFM:NCC
67GF Score
National Cement Co PSC DFM:NCC
Days Sales Outstanding is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

National Cement Co PSC Days Sales Outstanding Calculation

Days Sales Outstanding measures the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed.

Accounts Receivable can be measured by Days Sales Outstanding.

National Cement Co PSC's Days Sales Outstanding for the fiscal year that ended in Dec. 2025 is calculated as

Days Sales Outstanding (A: Dec. 2025 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Dec. 2024 ) + Accounts Receivable (A: Dec. 2025 )) / count ) / Revenue (A: Dec. 2025 )*Days in Period
=( (94.012 + 101.159) / 2 ) / 251.676*365
=97.5855 / 251.676*365
=141.53

National Cement Co PSC's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding (Q: Jun. 2026 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Mar. 2026 ) + Accounts Receivable (A: Jun. 2026 )) / count ) / Revenue (A: Jun. 2026 )*Days in Period
=( (96.346 + 100.017) / 2 ) / 82.297*365 / 4
=98.1815 / 82.297*365 / 4
=108.86

* 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 Sales Outstanding →
What does a Days Sales Outstanding of 108.86 mean?
National Cement Co PSC (DFM:NCC) has a Days Sales Outstanding of 108.86 as of Jun. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on National Cement Co PSC and its competitors. This is 50% below median its historical median of 219.91. Over the past decade, National Cement Co PSC's Days Sales Outstanding has ranged from 117.56 to 252.73. According to the industry distribution chart, National Cement Co PSC ranks #348 out of 407 companies in the Building Materials industry, placing it in the top 85.5%.
Is National Cement Co PSC's Days Sales Outstanding too high?
National Cement Co PSC's current Days Sales Outstanding of 108.86 is 50% below median its 10-year median of 219.91. Over the past 10 years, this metric has ranged from a low of 117.56 to a high of 252.73. The Building Materials industry median Days Sales Outstanding is 57.56. National Cement Co PSC's value of 108.86 is 89.1% above this industry median. Based on the distribution chart, National Cement Co PSC ranks #348 out of 407 companies in the Building Materials industry, which is in the bottom quartile relative to peers. Overall, National Cement Co PSC has a GF Score™ of 67/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does National Cement Co PSC's Days Sales Outstanding compare to CRH and MLM?
According to the Building Materials industry distribution chart, National Cement Co PSC ranks #348 out of 407 companies for Days Sales Outstanding. This places National Cement Co PSC in the lower half of its industry. The industry median Days Sales Outstanding is 57.56. National Cement Co PSC's value of 108.86 is 89.1% above this benchmark. Historically, National Cement Co PSC's own Days Sales Outstanding has ranged from 117.56 to 252.73 over the past decade. While the company's 10-year median is 219.91 vs. the industry median of 57.56, National Cement Co PSC 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 Sales Outstanding for a Building Materials company?
The median Days Sales Outstanding among Building Materials companies is 57.56, based on 407 companies in the industry. Companies in the top quartile (top 25%) have a Days Sales Outstanding significantly above this median, while those in the bottom quartile fall well below. However, Days Sales Outstanding should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. National Cement Co PSC's current Days Sales Outstanding of 108.86 is 89.1% 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 Sales Outstanding mean?
A high Days Sales Outstanding can signal that a stock is expensive relative to its fundamentals. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on National Cement Co PSC and its competitors. For the Building Materials industry, the median Days Sales Outstanding is 57.56 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. National Cement Co PSC's current Days Sales Outstanding is 108.86, which is 50% below median its own 10-year median of 219.91. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is National Cement Co PSC stock overvalued right now?
Based on GuruFocus' analysis, National Cement Co PSC (DFM:NCC) is currently considered Fairly Valued. The stock's GF Value™ is د.إ5.02, compared to a current price of د.إ4.77 — trading 5% below its estimated fair value. The current Days Sales Outstanding is 108.86, which is 50% below median its 10-year median of 219.91 and 89.1% above the Building Materials industry median of 57.56. National Cement Co PSC's overall GF Score™ is 67/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Sales Outstanding calculated?
Days Sales Outstanding is calculated from a company's financial statements. For National Cement Co PSC (DFM:NCC), the current Days Sales Outstanding is 108.86 as of Jun. 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 National Cement Co PSC (DFM:NCC) Overvalued in 2026?

Based on GuruFocus' analysis, National Cement Co PSC stock appears to be undervalued. The current stock price of د.إ4.77 is trading 5% below its estimated GF Value™ of د.إ5.02. GuruFocus considers National Cement Co PSC to be Fairly Valued.

Key valuation signals for DFM:NCC:

  • Days Sales Outstanding: 108.86 (50% below median its 10-year median of 219.91)
  • GF Value™: د.إ5.02 vs. price of د.إ4.77 (5% below fair value)
  • GF Score™: 67/100 with 6 warning signs
  • Industry Position: 89.1% above the Building Materials median (#348 of 407)

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


National Cement Co PSC Business Description

Address Sheikh Zayed Road, P.O. Box 4041, Al-Quoz Industrial Area, Dubai, ARE
National Cement Co PSC is a UAE-based company that manufactures cement and gypsum products. Its product portfolio includes Ordinary Portland Cement, High Sulphate Resisting Portland Cement, Moderate Sulphate Resisting Portland Cement, Portland Blast Furnace Cement, High Slag Portland Blast Cement, and White Aggregates. The company serves the UAE and GCC markets with its array of branded cement products. It is involved in the manufacturing and supply of Cement and clinker in the United Arab Emirates and the region.
67GF Score

Get the complete analysis for DFM:NCC

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

د.إ4.77
Price
د.إ5.02
GF Value