Diageo (FRA:GUI) Accounts Payable & Accrued Expense: €6,231 Mil (As of Dec. 2025)

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.

FRA:GUI Diageo PLC FRA:GUI
64 GF Score
Price €19.16
GF Value €28.10
Valuation Significantly Undervalued
! 6 Warning Signs
View Full Analysis

What is Diageo Accounts Payable & Accrued Expense?

Diageo FRA:GUI -0.31% 64 Accounts Payable & Accrued Expense is €6,231 Mil as of Dec. 2025. GuruFocus rates FRA:GUI with a GF Score™ of 64/100 and a GF Value™ of €28.10 (Significantly Undervalued). The stock has 6 warning signs investors should review.

Diageo's quarterly accounts payable & accrued expense declined from Dec. 2024 (€6,957 Mil) to Jun. 2025 (€4,470 Mil) but then increased from Jun. 2025 (€4,470 Mil) to Dec. 2025 (€6,231 Mil).

Diageo's annual accounts payable & accrued expense declined from Jun. 2023 (€4,806 Mil) to Jun. 2024 (€4,498 Mil) and declined from Jun. 2024 (€4,498 Mil) to Jun. 2025 (€4,470 Mil).


Diageo Accounts Payable & Accrued Expense Historical Data

* Premium members only.

The historical data trend for Diageo's Accounts Payable & Accrued Expense 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.

Diageo Accounts Payable & Accrued Expense Chart

Diageo Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Accounts Payable & Accrued Expense
Get a 7-Day Free Trial Premium Member Only Premium Member Only 4,100.95 7,026.89 4,806.06 4,498.22 4,470.25

Diageo Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Accounts Payable & Accrued Expense 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 6,918.77 4,498.22 6,957.18 4,470.25 6,230.78
FRA:GUI
64GF Score
Diageo PLC FRA:GUI
Accounts Payable & Accrued Expense is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Diageo Accounts Payable & Accrued Expense Calculation

Accounts payable & accrued expense usually includes accounts payable, accrued compensation and related benefits, etc.

Accounts payable is money owed by a business to its suppliers shown as a liability on a company's balance sheet. It is distinct from notes payable liabilities, which are debts created by formal legal instrument documents.

It is part of the current portion of the liabilities (due within one year or within the normal operating cycle if longer) reflected on the balace sheet of the company. A higher Accounts Payable means lower Working Capital needed to operate the business.

What does a Accounts Payable & Accrued Expense of €6,231 Mil mean?
Diageo (FRA:GUI) has a Accounts Payable & Accrued Expense of €6,231 Mil as of Dec. 2025. Accounts payable and accrued expenses are amounts a company expects to pay to suppliers and others. View historical data on Diageo and its competitors.
Is Diageo's Accounts Payable & Accrued Expense too high?
Diageo's current Accounts Payable & Accrued Expense is €6,231 Mil. Overall, Diageo has a GF Score™ of 64/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Diageo's Accounts Payable & Accrued Expense compare to BF.B?
Diageo's Accounts Payable & Accrued Expense of €6,231 Mil can be compared against companies in the Beverages - Alcoholic industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Payable & Accrued Expense for a Beverages - Alcoholic company?
A good Accounts Payable & Accrued Expense depends on the Beverages - Alcoholic industry context. However, Accounts Payable & Accrued Expense should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Accounts Payable & Accrued Expense mean?
A high Accounts Payable & Accrued Expense can signal that a stock is expensive relative to its fundamentals. Accounts payable and accrued expenses are amounts a company expects to pay to suppliers and others. View historical data on Diageo and its competitors. Diageo's current Accounts Payable & Accrued Expense is €6,231 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Diageo stock overvalued right now?
Based on GuruFocus' analysis, Diageo (FRA:GUI) is currently considered Significantly Undervalued. The stock's GF Value™ is €28.10, compared to a current price of €19.16 — trading 31.8% below its estimated fair value. The current Accounts Payable & Accrued Expense is €6,231 Mil. Diageo's overall GF Score™ is 64/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Payable & Accrued Expense calculated?
Accounts Payable & Accrued Expense is calculated from a company's financial statements. For Diageo (FRA:GUI), the current Accounts Payable & Accrued Expense is €6,231 Mil 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 Diageo (FRA:GUI) Overvalued in 2026?

Based on GuruFocus' analysis, Diageo stock appears to be undervalued. The current stock price of €19.16 is trading 31.8% below its estimated GF Value™ of €28.10. GuruFocus considers Diageo to be Significantly Undervalued.

Key valuation signals for FRA:GUI:

  • Accounts Payable & Accrued Expense: €6,231 Mil
  • GF Value™: €28.10 vs. price of €19.16 (31.8% below fair value)
  • GF Score™: 64/100 with 6 warning signs

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


Diageo Business Description

Address 16 Great Marlborough Street, London, GBR, W1F 7HS
Formed in 1997 through the merger of Grand Metropolitan and Guinness, Diageo is the largest distiller globally by sales. Diageo acquired some of the Seagram assets in 2001, which gave it brands such as Captain Morgan rum and Crown Royal Canadian whisky. Since then, mergers and acquisitions have mostly been bolt-on in nature, plugging gaps in the company's product and geographic portfolio.
64GF Score

Get the complete analysis for FRA:GUI

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

€19.16
Price
€28.10
GF Value