Celsia Colombia ESP (BOG:CSACOL) Days Payable: 187.33 (As of Dec. 2025) — 70% Above Median


BOG:CSACOL Celsia Colombia SA ESP BOG:CSACOL
17 GF Score
Price COP18,905.00
GF Value COP25,497.79
! 10 Warning Signs
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What is Celsia Colombia ESP Days Payable?

Celsia Colombia ESP BOG:CSACOL 17 Days Payable is 187.33 as of Dec. 2025, which is 70% above its 10-year median of 110.49. GuruFocus rates BOG:CSACOL with a GF Score™ of 17/100 and a GF Value™ of COP25,497.79. The stock has 10 warning signs investors should review.

Celsia Colombia ESP's average Accounts Payable for the three months ended in Dec. 2025 was COP2,001,108 Mil. Celsia Colombia ESP's Cost of Goods Sold for the three months ended in Dec. 2025 was COP974,781 Mil. Hence, Celsia Colombia ESP's Days Payable for the three months ended in Dec. 2025 was 187.33.

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

BOG:CSACOL' s Days Payable Range Over the Past 10 Years
Min: 53.8   Med: 110.49   Max: 228.6
Current: 222.47

During the past 13 years, Celsia Colombia ESP's highest Days Payable was 228.60. The lowest was 53.80. And the median was 110.49.

BOG:CSACOL's Days Payable is not ranked
in the Utilities - Independent Power Producers industry.
Industry Median: 79.64 vs BOG:CSACOL: 222.47

Celsia Colombia ESP's Days Payable increased from Dec. 2024 (151.10) to Dec. 2025 (187.33). It may suggest that Celsia Colombia ESP delayed paying its suppliers.


Celsia Colombia ESP Days Payable Historical Data

* Premium members only.

The historical data trend for Celsia Colombia ESP'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.

Celsia Colombia ESP Days Payable Chart

Celsia Colombia ESP 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 92.32 99.97 150.67 187.73 228.60

Celsia Colombia ESP Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 290.58 287.82 258.21 187.33 156.53

BOG:CSACOL vs BE: Days Payable Comparison

For the Utilities - Renewable subindustry, Celsia Colombia ESP'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.


Celsia Colombia ESP Days Payable vs Utilities - Independent Power Producers Industry

For the Utilities - Independent Power Producers industry and Utilities sector, Celsia Colombia ESP's Days Payable distribution charts can be found below:

* The bar in red indicates where Celsia Colombia ESP's Days Payable falls into.


BOG:CSACOL
17GF Score
Celsia Colombia SA ESP BOG:CSACOL
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Celsia Colombia ESP 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.

Celsia Colombia ESP'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
=( (3259344 + 1431054) / 2 ) / 3744532*365
=2345199 / 3744532*365
=228.60

Celsia Colombia ESP'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: Sep. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (2571162.851 + 1431054) / 2 ) / 974780.966*365 / 4
=2001108.4255 / 974780.966*365 / 4
=187.33

* 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 187.33 mean?
Celsia Colombia ESP (BOG:CSACOL) has a Days Payable of 187.33 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 Celsia Colombia ESP and its competitors. This is 70% above median its historical median of 110.49. Over the past decade, Celsia Colombia ESP's Days Payable has ranged from 53.80 to 228.60.
Is Celsia Colombia ESP's Days Payable too high?
Celsia Colombia ESP's current Days Payable of 187.33 is 70% above median its 10-year median of 110.49. Over the past 10 years, this metric has ranged from a low of 53.80 to a high of 228.60. The Utilities - Independent Power Producers industry median Days Payable is 79.64. Celsia Colombia ESP's value of 187.33 is 135.2% above this industry median. Overall, Celsia Colombia ESP has a GF Score™ of 17/100, reflecting its overall financial health beyond just this single metric.
How does Celsia Colombia ESP's Days Payable compare to BE?
Celsia Colombia ESP's Days Payable of 187.33 can be compared against companies in the Utilities - Independent Power Producers industry. The industry median Days Payable is 79.64. Celsia Colombia ESP's value of 187.33 is 135.2% above this benchmark. Historically, Celsia Colombia ESP's own Days Payable has ranged from 53.80 to 228.60 over the past decade. While the company's 10-year median is 110.49 vs. the industry median of 79.64, Celsia Colombia ESP 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 an Utilities - Independent Power Producers company?
The median Days Payable among Utilities - Independent Power Producers companies is 79.64, based on 390 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. Celsia Colombia ESP's current Days Payable of 187.33 is 135.2% 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 Celsia Colombia ESP and its competitors. For the Utilities - Independent Power Producers industry, the median Days Payable is 79.64 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Celsia Colombia ESP's current Days Payable is 187.33, which is 70% above median its own 10-year median of 110.49. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Celsia Colombia ESP stock overvalued right now?
Celsia Colombia ESP (BOG:CSACOL) has a current Days Payable of 187.33. The stock's GF Value™ is COP25,497.79, compared to a current price of COP18,905.00 — trading 25.9% below its estimated fair value. The current Days Payable is 187.33, which is 70% above median its 10-year median of 110.49 and 135.2% above the Utilities - Independent Power Producers industry median of 79.64. Celsia Colombia ESP's overall GF Score™ is 17/100 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 Celsia Colombia ESP (BOG:CSACOL), the current Days Payable is 187.33 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 Celsia Colombia ESP (BOG:CSACOL) Overvalued in 2026?

Based on GuruFocus' analysis, Celsia Colombia ESP stock appears to be undervalued. The current stock price of COP18,905.00 is trading 25.9% below its estimated GF Value™ of COP25,497.79.

Key valuation signals for BOG:CSACOL:

  • Days Payable: 187.33 (70% above median its 10-year median of 110.49)
  • GF Value™: COP25,497.79 vs. price of COP18,905.00 (25.9% below fair value)
  • GF Score™: 17/100 with 10 warning signs
  • Industry Position: 135.2% above the Utilities - Independent Power Producers median

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


Celsia Colombia ESP Business Description

Address Calle 15 No. 29B 30 Autopista, Valle del Cauca, Cali, Yumbo, COL
Celsia Colombia SA ESP is engaged in the generation of hydroelectric energy. The company engages in generation, transmission, distribution, and sale of electricity. Its power generation plants include Run-of-the-river that uses river's flow to generate electricity; and Reservoir that generates energy through stored water. The company's produced electricity is sold to wholesale markets (energy market), regulated market (small consumers) and non-regulated market (large consumers). Revenue for the company is derived from the production and sale of electricity.
17GF Score

Get the complete analysis for BOG:CSACOL

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

COP18,905.00
Price
COP25,497.79
GF Value