ACXIF (Acciona) Days Payable: 408.60 (As of Dec. 2025) — Near Median


ACXIF Acciona SA ACXIF
82 GF Score
Price $318.75
GF Value $187.43
Valuation Significantly Overvalued
! 10 Warning Signs
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What is Acciona Days Payable?

Acciona ACXIF +2.28% 82 Days Payable is 408.60 as of Dec. 2025, which is 4% below its 10-year median of 423.80. GuruFocus rates ACXIF with a GF Score™ of 82/100 and a GF Value™ of $187.43 (Significantly Overvalued). The stock has 10 warning signs investors should review. Among 1,710 Construction companies, Acciona ranks better than 92.92% on this metric.

Acciona's average Accounts Payable for the six months ended in Dec. 2025 was $8,764 Mil. Acciona's Cost of Goods Sold for the six months ended in Dec. 2025 was $3,915 Mil. Hence, Acciona's Days Payable for the six months ended in Dec. 2025 was 408.60.

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

ACXIF' s Days Payable Range Over the Past 10 Years
Min: 359.29   Med: 423.8   Max: 595.42
Current: 420.46

During the past 13 years, Acciona's highest Days Payable was 595.42. The lowest was 359.29. And the median was 423.80.

ACXIF's Days Payable is ranked better than
92.92% of 1710 companies
in the Construction industry
Industry Median: 76.79 vs ACXIF: 420.46

Acciona's Days Payable increased from Dec. 2024 (370.26) to Dec. 2025 (408.60). It may suggest that Acciona delayed paying its suppliers.


Acciona Days Payable Historical Data

* Premium members only.

The historical data trend for Acciona'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.

Acciona Days Payable Chart

Acciona Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 617.51 387.73 358.51 366.74 405.47

Acciona Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 377.26 411.95 370.26 394.33 408.60

ACXIF vs PWR, FIX, EME: Days Payable Comparison

For the Engineering & Construction subindustry, Acciona'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.


Acciona Days Payable vs Construction Industry

For the Construction industry and Industrials sector, Acciona's Days Payable distribution charts can be found below:

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


ACXIF
82GF Score
Acciona SA ACXIF
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Acciona 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.

Acciona's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as

Days Payable (A: Dec. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Dec. 2024 ) + Accounts Payable (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (7265.969 + 9711.944) / 2 ) / 7641.686*365
=8488.9565 / 7641.686*365
=405.47

Acciona's Days Payable for the quarter that ended in Dec. 2025 is calculated as:

Days Payable (Q: Dec. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Jun. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (7816.609 + 9711.944) / 2 ) / 3914.52*365 / 2
=8764.2765 / 3914.52*365 / 2
=408.60

* 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 408.60 mean?
Acciona (ACXIF) has a Days Payable of 408.60 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 Acciona and its competitors. This is near median its historical median of 423.80. Over the past decade, Acciona's Days Payable has ranged from 359.29 to 595.42. According to the industry distribution chart, Acciona ranks #121 out of 1710 companies in the Construction industry, placing it in the top 7.1%.
Is Acciona's Days Payable too high?
Acciona's current Days Payable of 408.60 is near median its 10-year median of 423.80. Over the past 10 years, this metric has ranged from a low of 359.29 to a high of 595.42. The Construction industry median Days Payable is 76.79. Acciona's value of 408.60 is 432.1% above this industry median. Based on the distribution chart, Acciona ranks #121 out of 1710 companies in the Construction industry, which is in the top quartile — a strong position relative to peers. Overall, Acciona has a GF Score™ of 82/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Acciona's Days Payable compare to PWR and FIX?
According to the Construction industry distribution chart, Acciona ranks #121 out of 1710 companies for Days Payable. This places Acciona in the top 7% of its industry — outperforming the majority of peers. The industry median Days Payable is 76.79. Acciona's value of 408.60 is 432.1% above this benchmark. Historically, Acciona's own Days Payable has ranged from 359.29 to 595.42 over the past decade. While the company's 10-year median is 423.80 vs. the industry median of 76.79, Acciona 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 Construction company?
The median Days Payable among Construction companies is 76.79, based on 1,710 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. Acciona's current Days Payable of 408.60 is 432.1% 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 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 Acciona and its competitors. For the Construction industry, the median Days Payable is 76.79 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Acciona's current Days Payable is 408.60, which is near median its own 10-year median of 423.80. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Acciona stock overvalued right now?
Based on GuruFocus' analysis, Acciona (ACXIF) is currently considered Significantly Overvalued. The stock's GF Value™ is $187.43, compared to a current price of $318.75 — trading 70.1% above its estimated fair value. The current Days Payable is 408.60, which is near median its 10-year median of 423.80 and 432.1% above the Construction industry median of 76.79. Acciona's overall GF Score™ is 82/100 with 10 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 Acciona (ACXIF), the current Days Payable is 408.60 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 Acciona (ACXIF) Overvalued in 2026?

Based on GuruFocus' analysis, Acciona stock appears to be overvalued. The current stock price of $318.75 is trading 70.1% above its estimated GF Value™ of $187.43. GuruFocus considers Acciona to be Significantly Overvalued.

Key valuation signals for ACXIF:

  • Days Payable: 408.60 (near median its 10-year median of 423.80)
  • GF Value™: $187.43 vs. price of $318.75 (70.1% above fair value)
  • GF Score™: 82/100 with 10 warning signs
  • Industry Position: 432.1% above the Construction median (#121 of 1710)

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


Acciona Business Description

Address Avenida de Europa 18, Parque Empresarial La Moraleja, Alcobendas, Madrid, ESP, 28108
Acciona SA is an engineering and construction firm providing sustainable solutions for infrastructure and renewable energy projects across the world. It works in various phases, from design and construction to operations and maintenance. The company operates two business divisions energy and infrastructure. The infrastructure division encompasses construction, water treatment, industrial, and service business lines. Projects may be granted under concessions from governments or acquired independently when Acciona identifies an opportunity. Energy developments focus on renewable technologies and primarily revolve around wind, solar, hydro, and biomass. The company has a presence on five continents and utilizes an organizational structure to ensure availability.
82GF Score

Get the complete analysis for ACXIF

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

$318.75
Price
$187.43
GF Value