Walls value for gold coin?

[Krissy]

So you make your walls on demand? Interesting.

[l3lade2]

We stopped purchasing any walls after the first war, just don't feel that they were worth it.

As already stated, they don't give you anything, and I mean really how much do they make a difference to your opposition? If it takes 10 hits to get a wall down (just a for instance), then you're talking about ~3,000CP they "cost" the opposing guild? Given how expensive some of the upgrades get we would rather pump the millions of gold into them, something which actually makes the guild stronger.

[Battle Mage]

Blade2, at the level you're playing, true. They're barely worth doing.
But the OP was asking about a guild in the 300's.
There, they're worth building as 3,000 CP in each battle can mean a huge difference in final ranking against opponents who probably play for free and maybe only bring 30-40 hits per battle.

For each guild it all depends on what you're willing to trade off to get those CP. For a lot of the strong camper guilds where they might all have an IPH above 10k or 20k, gold isn't a problem even without raiding others. So the only thing that's hard to come by for them are those darned stones! But once you get them, what else are you gonna do with them?
For top ranked guilds, this whole topic is irrelevant.