Elton /R (ATH:ELTON) Days Payable: 49.65 (As of Dec. 2025) — 18% Above Median


ATH:ELTON Elton SA /R ATH:ELTON
69 GF Score
Price €1.85
GF Value €1.95
Valuation Fairly Valued
! 4 Warning Signs
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What is Elton /R Days Payable?

Elton /R ATH:ELTON 69 Days Payable is 49.65 as of Dec. 2025, which is 18% above its 10-year median of 41.95. GuruFocus rates ATH:ELTON with a GF Score™ of 69/100 and a GF Value™ of €1.95 (Fairly Valued). The stock has 4 warning signs investors should review. Among 1,555 Chemicals companies, Elton /R ranks worse than 65.72% on this metric.

Elton /R's average Accounts Payable for the six months ended in Dec. 2025 was €19.5 Mil. Elton /R's Cost of Goods Sold for the six months ended in Dec. 2025 was €71.7 Mil. Hence, Elton /R's Days Payable for the six months ended in Dec. 2025 was 49.65.

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

ATH:ELTON' s Days Payable Range Over the Past 10 Years
Min: 37.02   Med: 41.95   Max: 47.59
Current: 44.35

During the past 9 years, Elton /R's highest Days Payable was 47.59. The lowest was 37.02. And the median was 41.95.

ATH:ELTON's Days Payable is ranked worse than
65.72% of 1555 companies
in the Chemicals industry
Industry Median: 59.95 vs ATH:ELTON: 44.35

Elton /R's Days Payable declined from Dec. 2024 (50.06) to Dec. 2025 (49.65). It may suggest that Elton /R accelerated paying its suppliers.


Elton /R Days Payable Historical Data

* Premium members only.

The historical data trend for Elton /R'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.

Elton /R Days Payable Chart

Elton /R Annual Data
Trend Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only 47.59 42.32 40.32 41.27 37.02

Elton /R Semi-Annual Data
Dec17 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 46.31 50.39 50.06 46.49 49.65

ATH:ELTON vs DOW: Days Payable Comparison

For the Chemicals subindustry, Elton /R'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.


Elton /R Days Payable vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Elton /R's Days Payable distribution charts can be found below:

* The bar in red indicates where Elton /R's Days Payable falls into.


ATH:ELTON
69GF Score
Elton SA /R ATH:ELTON
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Elton /R 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.

Elton /R'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
=( (14.836 + 15.128) / 2 ) / 147.723*365
=14.982 / 147.723*365
=37.02

Elton /R'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
=( (23.889 + 15.128) / 2 ) / 71.712*365 / 2
=19.5085 / 71.712*365 / 2
=49.65

* 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 49.65 mean?
Elton /R (ATH:ELTON) has a Days Payable of 49.65 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 Elton /R and its competitors. This is 18% above median its historical median of 41.95. Over the past decade, Elton /R's Days Payable has ranged from 37.02 to 47.59. According to the industry distribution chart, Elton /R ranks #1022 out of 1555 companies in the Chemicals industry, placing it in the top 65.7%.
Is Elton /R's Days Payable too high?
Elton /R's current Days Payable of 49.65 is 18% above median its 10-year median of 41.95. Over the past 10 years, this metric has ranged from a low of 37.02 to a high of 47.59. The Chemicals industry median Days Payable is 59.95. Elton /R's value of 49.65 is 17.2% below this industry median. Based on the distribution chart, Elton /R ranks #1022 out of 1555 companies in the Chemicals industry, which is below the industry midpoint. Overall, Elton /R has a GF Score™ of 69/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Elton /R's Days Payable compare to DOW?
According to the Chemicals industry distribution chart, Elton /R ranks #1022 out of 1555 companies for Days Payable. This places Elton /R in the lower half of its industry. The industry median Days Payable is 59.95. Elton /R's value of 49.65 is 17.2% below this benchmark. Historically, Elton /R's own Days Payable has ranged from 37.02 to 47.59 over the past decade. While the company's 10-year median is 41.95 vs. the industry median of 59.95, Elton /R has consistently been below 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 Chemicals company?
The median Days Payable among Chemicals companies is 59.95, based on 1,555 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. Elton /R's current Days Payable of 49.65 is 17.2% below 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 Elton /R and its competitors. For the Chemicals industry, the median Days Payable is 59.95 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Elton /R's current Days Payable is 49.65, which is 18% above median its own 10-year median of 41.95. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Elton /R stock overvalued right now?
Based on GuruFocus' analysis, Elton /R (ATH:ELTON) is currently considered Fairly Valued. The stock's GF Value™ is €1.95, compared to a current price of €1.85 — trading 5.1% below its estimated fair value. The current Days Payable is 49.65, which is 18% above median its 10-year median of 41.95 and 17.2% below the Chemicals industry median of 59.95. Elton /R's overall GF Score™ is 69/100 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 Elton /R (ATH:ELTON), the current Days Payable is 49.65 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 Elton /R (ATH:ELTON) Overvalued in 2026?

Based on GuruFocus' analysis, Elton /R stock appears to be undervalued. The current stock price of €1.85 is trading 5.1% below its estimated GF Value™ of €1.95. GuruFocus considers Elton /R to be Fairly Valued.

Key valuation signals for ATH:ELTON:

  • Days Payable: 49.65 (18% above median its 10-year median of 41.95)
  • GF Value™: €1.95 vs. price of €1.85 (5.1% below fair value)
  • GF Score™: 69/100 with 4 warning signs
  • Industry Position: 17.2% below the Chemicals median (#1022 of 1555)

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


Elton /R Business Description

Address Draseza Place, Industrial Park, Avlonas, Attica, GRC, 19011
Elton SA /R is engaged in chemical ingredients distribution market & provides industrial solutions. The company covers Agrochemicals Animal Nutrition and Health, Food and Beverage, Cosmetics Pharma Household, Paints, Coatings, Construction materials, Textiles Chemical reagents and Lab equipment, Water treatment, Metal treatment, Paper treatment Candles, Lubricants, Plastics Raw materials for tires and Refrigerants. It also covers a range of industrial activities, to expand its network coverage and portfolio offering, but also to provide full up-to-date technical support and scientific information, elaborating its customers to create best products and results.
69GF Score

Get the complete analysis for ATH:ELTON

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

€1.85
Price
€1.95
GF Value