Fine-Line Circuits (BOM:517264) Days Payable: 78.19 (As of Mar. 2026) — 35% Above Median

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BOM:517264 Fine-Line Circuits Ltd BOM:517264
54 GF Score
Price ₹68.78
GF Value ₹94.57
Valuation Modestly Undervalued
! 2 Warning Signs
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What is Fine-Line Circuits Days Payable?

Fine-Line Circuits BOM:517264 +4.94% 54 Days Payable is 78.19 as of Mar. 2026, which is 35% above its 10-year median of 57.81. GuruFocus rates BOM:517264 with a GF Score™ of 54/100 and a GF Value™ of ₹94.57 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 2,443 Hardware companies, Fine-Line Circuits ranks better than 50.76% on this metric.

Fine-Line Circuits's average Accounts Payable for the three months ended in Mar. 2026 was ₹45.9 Mil. Fine-Line Circuits's Cost of Goods Sold for the three months ended in Mar. 2026 was ₹53.5 Mil. Hence, Fine-Line Circuits's Days Payable for the three months ended in Mar. 2026 was 78.19.

The historical rank and industry rank for Fine-Line Circuits's Days Payable or its related term are showing as below:

BOM:517264' s Days Payable Range Over the Past 10 Years
Min: 46.03   Med: 57.81   Max: 70.49
Current: 70.49

During the past 13 years, Fine-Line Circuits's highest Days Payable was 70.49. The lowest was 46.03. And the median was 57.81.

BOM:517264's Days Payable is ranked better than
50.76% of 2443 companies
in the Hardware industry
Industry Median: 69.89 vs BOM:517264: 70.49

Fine-Line Circuits's Days Payable increased from Mar. 2025 (73.99) to Mar. 2026 (78.19). It may suggest that Fine-Line Circuits delayed paying its suppliers.


Fine-Line Circuits Days Payable Historical Data

* Premium members only.

The historical data trend for Fine-Line Circuits'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.

Fine-Line Circuits Days Payable Chart

Fine-Line Circuits Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 46.03 51.57 62.03 57.55 64.33

Fine-Line Circuits 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 73.99 58.96 66.79 91.16 78.19

BOM:517264 vs APH, GLW, TEL: Days Payable Comparison

For the Electronic Components subindustry, Fine-Line Circuits'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.


Fine-Line Circuits Days Payable vs Hardware Industry

For the Hardware industry and Technology sector, Fine-Line Circuits's Days Payable distribution charts can be found below:

* The bar in red indicates where Fine-Line Circuits's Days Payable falls into.


BOM:517264
54GF Score
Fine-Line Circuits Ltd BOM:517264
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Fine-Line Circuits 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.

Fine-Line Circuits's Days Payable for the fiscal year that ended in Mar. 2026 is calculated as

Days Payable (A: Mar. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Mar. 2025 ) + Accounts Payable (A: Mar. 2026 )) / count ) / Cost of Goods Sold (A: Mar. 2026 )*Days in Period
=( (28.619 + 45.873) / 2 ) / 211.331*365
=37.246 / 211.331*365
=64.33

Fine-Line Circuits's Days Payable for the quarter that ended in Mar. 2026 is calculated as:

Days Payable (Q: Mar. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Dec. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (0 + 45.873) / 1 ) / 53.538*365 / 4
=45.873 / 53.538*365 / 4
=78.19

* 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 78.19 mean?
Fine-Line Circuits (BOM:517264) has a Days Payable of 78.19 as of Mar. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Fine-Line Circuits and its competitors. This is 35% above median its historical median of 57.81. Over the past decade, Fine-Line Circuits' Days Payable has ranged from 46.03 to 70.49. According to the industry distribution chart, Fine-Line Circuits ranks #1203 out of 2443 companies in the Hardware industry, placing it in the top 49.2%.
Is Fine-Line Circuits' Days Payable too high?
Fine-Line Circuits' current Days Payable of 78.19 is 35% above median its 10-year median of 57.81. Over the past 10 years, this metric has ranged from a low of 46.03 to a high of 70.49. The Hardware industry median Days Payable is 69.89. Fine-Line Circuits' value of 78.19 is 11.9% above this industry median. Based on the distribution chart, Fine-Line Circuits ranks #1203 out of 2443 companies in the Hardware industry, which is above the industry midpoint. Overall, Fine-Line Circuits has a GF Score™ of 54/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Fine-Line Circuits' Days Payable compare to APH and GLW?
According to the Hardware industry distribution chart, Fine-Line Circuits ranks #1203 out of 2443 companies for Days Payable. This puts Fine-Line Circuits in the upper half of its industry. The industry median Days Payable is 69.89. Fine-Line Circuits' value of 78.19 is 11.9% above this benchmark. Historically, Fine-Line Circuits' own Days Payable has ranged from 46.03 to 70.49 over the past decade. While the company's 10-year median is 57.81 vs. the industry median of 69.89, Fine-Line Circuits 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 Hardware company?
The median Days Payable among Hardware companies is 69.89, based on 2,443 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. Fine-Line Circuits's current Days Payable of 78.19 is 11.9% 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 Fine-Line Circuits and its competitors. For the Hardware industry, the median Days Payable is 69.89 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Fine-Line Circuits's current Days Payable is 78.19, which is 35% above median its own 10-year median of 57.81. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Fine-Line Circuits stock overvalued right now?
Based on GuruFocus' analysis, Fine-Line Circuits (BOM:517264) is currently considered Modestly Undervalued. The stock's GF Value™ is ₹94.57, compared to a current price of ₹68.78 — trading 27.3% below its estimated fair value. The current Days Payable is 78.19, which is 35% above median its 10-year median of 57.81 and 11.9% above the Hardware industry median of 69.89. Fine-Line Circuits' overall GF Score™ is 54/100 with 2 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 Fine-Line Circuits (BOM:517264), the current Days Payable is 78.19 as of Mar. 2026. 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 Fine-Line Circuits (BOM:517264) Overvalued in 2026?

Based on GuruFocus' analysis, Fine-Line Circuits stock appears to be undervalued. The current stock price of ₹68.78 is trading 27.3% below its estimated GF Value™ of ₹94.57. GuruFocus considers Fine-Line Circuits to be Modestly Undervalued.

Key valuation signals for BOM:517264:

  • Days Payable: 78.19 (35% above median its 10-year median of 57.81)
  • GF Value™: ₹94.57 vs. price of ₹68.78 (27.3% below fair value)
  • GF Score™: 54/100 with 2 warning signs
  • Industry Position: 11.9% above the Hardware median (#1203 of 2443)

No single metric tells the full story. See the BOM:517264 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Fine-Line Circuits Business Description

Address 145, SDF-V, Seepz (Special Economic Zone), Andheri (East), Mumbai, MH, IND, 400096
Fine-Line Circuits Ltd is engaged in the production and distribution of electrical components and related products. The company's product portfolio includes products like Printed circuit boards (PCBs) which also contribute maximum revenue. Its products comprise High-frequency microwave PCBs, Multilayer PCBs, High copper PCBs, Backplane PCBs, and Impedance-controlled PCBs. Geographically company generates revenue from the sale of PCBs from both India as well as exports outside India.
54GF Score

Get the complete analysis for BOM:517264

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

₹68.78
Price
₹94.57
GF Value