National Aluminium Co (BOM:532234) Days Payable: 43.42 (As of Dec. 2025) — Near Median

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BOM:532234 National Aluminium Co Ltd BOM:532234
81 GF Score
Price ₹339.60
GF Value ₹217.32
Valuation Significantly Overvalued
! 1 Warning Sign
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What is National Aluminium Co Days Payable?

National Aluminium Co BOM:532234 -4.18% 81 Days Payable is 43.42 as of Dec. 2025, which is 7% above its 10-year median of 40.64. GuruFocus rates BOM:532234 with a GF Score™ of 81/100 and a GF Value™ of ₹217.32 (Significantly Overvalued). The stock has 1 warning sign investors should review. Among 1,063 Metals & Mining companies, National Aluminium Co ranks worse than 75.35% on this metric.

National Aluminium Co's average Accounts Payable for the three months ended in Dec. 2025 was ₹7,827 Mil. National Aluminium Co's Cost of Goods Sold for the three months ended in Dec. 2025 was ₹16,451 Mil. Hence, National Aluminium Co's Days Payable for the three months ended in Dec. 2025 was 43.42.

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

BOM:532234' s Days Payable Range Over the Past 10 Years
Min: 28.33   Med: 40.64   Max: 62.66
Current: 47.09

During the past 13 years, National Aluminium Co's highest Days Payable was 62.66. The lowest was 28.33. And the median was 40.64.

BOM:532234's Days Payable is ranked worse than
75.35% of 1063 companies
in the Metals & Mining industry
Industry Median: 125.6 vs BOM:532234: 47.09

National Aluminium Co's Days Payable declined from Dec. 2024 (81.05) to Dec. 2025 (43.42). It may suggest that National Aluminium Co accelerated paying its suppliers.


National Aluminium Co Days Payable Historical Data

* Premium members only.

The historical data trend for National Aluminium Co'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.

National Aluminium Co Days Payable Chart

National Aluminium Co Annual Data
Trend Mar16 Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 51.07 62.66 42.24 33.56 37.07

National Aluminium Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 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 81.05 22.76 50.23 47.53 43.42

BOM:532234 vs AA: Days Payable Comparison

For the Aluminum subindustry, National Aluminium Co'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.


National Aluminium Co Days Payable vs Metals & Mining Industry

For the Metals & Mining industry and Basic Materials sector, National Aluminium Co's Days Payable distribution charts can be found below:

* The bar in red indicates where National Aluminium Co's Days Payable falls into.


BOM:532234
81GF Score
National Aluminium Co Ltd BOM:532234
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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National Aluminium Co 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.

National Aluminium Co's Days Payable for the fiscal year that ended in Mar. 2025 is calculated as

Days Payable (A: Mar. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Mar. 2024 ) + Accounts Payable (A: Mar. 2025 )) / count ) / Cost of Goods Sold (A: Mar. 2025 )*Days in Period
=( (7209.6 + 7381) / 2 ) / 71837.7*365
=7295.3 / 71837.7*365
=37.07

National Aluminium Co'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
=( (7827.4 + 0) / 1 ) / 16450.8*365 / 4
=7827.4 / 16450.8*365 / 4
=43.42

* 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 43.42 mean?
National Aluminium Co (BOM:532234) has a Days Payable of 43.42 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 National Aluminium Co and its competitors. This is near median its historical median of 40.64. Over the past decade, National Aluminium Co's Days Payable has ranged from 28.33 to 62.66. According to the industry distribution chart, National Aluminium Co ranks #801 out of 1063 companies in the Metals & Mining industry, placing it in the top 75.4%.
Is National Aluminium Co's Days Payable too high?
National Aluminium Co's current Days Payable of 43.42 is near median its 10-year median of 40.64. Over the past 10 years, this metric has ranged from a low of 28.33 to a high of 62.66. The Metals & Mining industry median Days Payable is 125.60. National Aluminium Co's value of 43.42 is 65.4% below this industry median. Based on the distribution chart, National Aluminium Co ranks #801 out of 1063 companies in the Metals & Mining industry, which is in the bottom quartile relative to peers. Overall, National Aluminium Co has a GF Score™ of 81/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does National Aluminium Co's Days Payable compare to AA?
According to the Metals & Mining industry distribution chart, National Aluminium Co ranks #801 out of 1063 companies for Days Payable. This places National Aluminium Co in the lower half of its industry. The industry median Days Payable is 125.60. National Aluminium Co's value of 43.42 is 65.4% below this benchmark. Historically, National Aluminium Co's own Days Payable has ranged from 28.33 to 62.66 over the past decade. While the company's 10-year median is 40.64 vs. the industry median of 125.60, National Aluminium Co 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 Metals & Mining company?
The median Days Payable among Metals & Mining companies is 125.60, based on 1,063 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. National Aluminium Co's current Days Payable of 43.42 is 65.4% 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 National Aluminium Co and its competitors. For the Metals & Mining industry, the median Days Payable is 125.60 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. National Aluminium Co's current Days Payable is 43.42, which is near median its own 10-year median of 40.64. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is National Aluminium Co stock overvalued right now?
Based on GuruFocus' analysis, National Aluminium Co (BOM:532234) is currently considered Significantly Overvalued. The stock's GF Value™ is ₹217.32, compared to a current price of ₹339.60 — trading 56.3% above its estimated fair value. The current Days Payable is 43.42, which is near median its 10-year median of 40.64 and 65.4% below the Metals & Mining industry median of 125.60. National Aluminium Co's overall GF Score™ is 81/100 with 1 warning sign 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 National Aluminium Co (BOM:532234), the current Days Payable is 43.42 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 National Aluminium Co (BOM:532234) Overvalued in 2026?

Based on GuruFocus' analysis, National Aluminium Co stock appears to be overvalued. The current stock price of ₹339.60 is trading 56.3% above its estimated GF Value™ of ₹217.32. GuruFocus considers National Aluminium Co to be Significantly Overvalued.

Key valuation signals for BOM:532234:

  • Days Payable: 43.42 (near median its 10-year median of 40.64)
  • GF Value™: ₹217.32 vs. price of ₹339.60 (56.3% above fair value)
  • GF Score™: 81/100 with 1 warning sign
  • Industry Position: 65.4% below the Metals & Mining median (#801 of 1063)

No single metric tells the full story. See the BOM:532234 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


National Aluminium Co Business Description

Other Exchanges NATIONALUM:India
Address Nalco Bhawan, Plot No. P/1, Nayapalli, Bhubaneswar, OR, IND, 751013
National Aluminium Co Ltd mines, produces and sells aluminum and alumina-based products in two segments: Aluminium and Chemicals. The company controls all stages of the aluminum process. The firm mines bauxite and refines it into alumina, then smelts maximum of the alumina into aluminum. The aluminum segment, which generates the majority of revenue, sells aluminum-based products. The chemicals segment sells calcinated alumina and alumina hydrate. The firm also owns and operates multiple power plants throughout India. The company derives maximum revenue from Aluminum segment.
81GF Score

Get the complete analysis for BOM:532234

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

₹339.60
Price
₹217.32
GF Value