Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Three M Paper BoardsBOM:544214 -1.80%29 Days Payable is 124.19 as of Mar. 2026, which is 20% above its 10-year median of 103.44. GuruFocus rates BOM:544214 with a GF Score™ of 29/100. The stock has 6 warning signs investors should review. Among 276 Forest Products companies, Three M Paper Boards ranks better than 84.42% on this metric.
The historical rank and industry rank for Three M Paper Boards's Days Payable or its related term are showing as below:
BOM:544214'
s Days Payable Range Over the Past 10 Years
Min: 77.65 Med: 103.44 Max: 143.11
Current: 124.14
During the past 6 years, Three M Paper Boards's highest Days Payable was 143.11. The lowest was 77.65. And the median was 103.44.
BOM:544214's Days Payable is ranked better than 84.42% of 276
companies
in the Forest Products industry
Industry Median: 56.545
vs BOM:544214: 124.14
Three M Paper Boards's Days Payable
increased
from Mar. 2025 (106.03) to Mar. 2026 (124.19).
It may suggest that Three M Paper Boardsdelayed paying its suppliers.
The historical data trend for Three M Paper Boards'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.
Three M Paper Boards Days Payable Competitor Comparison
For the Paper & Paper Products subindustry, Three M Paper Boards'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.
Three M Paper Boards Days Payable vs Forest Products Industry
For the Forest Products industry and Basic Materials sector, Three M Paper Boards's Days Payable distribution charts can be found below:
* The bar in red indicates where Three M Paper Boards's Days Payable falls into.
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.
Three M Paper Boards's Days Payable for the fiscal year that ended in Mar. 2026 is calculated as
* 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.
Three M Paper Boards (BOM:544214) has a Days Payable of 124.19 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 Three M Paper Boards and its competitors. This is 20% above median its historical median of 103.44. Over the past decade, Three M Paper Boards' Days Payable has ranged from 77.65 to 143.11. According to the industry distribution chart, Three M Paper Boards ranks #43 out of 276 companies in the Forest Products industry, placing it in the top 15.6%.
Is Three M Paper Boards' Days Payable too high?
Three M Paper Boards' current Days Payable of 124.19 is 20% above median its 10-year median of 103.44. Over the past 10 years, this metric has ranged from a low of 77.65 to a high of 143.11. The Forest Products industry median Days Payable is 56.55. Three M Paper Boards' value of 124.19 is 119.6% above this industry median. Based on the distribution chart, Three M Paper Boards ranks #43 out of 276 companies in the Forest Products industry, which is in the top quartile — a strong position relative to peers. Overall, Three M Paper Boards has a GF Score™ of 29/100, reflecting its overall financial health beyond just this single metric.
How does Three M Paper Boards' Days Payable compare to competitors?
According to the Forest Products industry distribution chart, Three M Paper Boards ranks #43 out of 276 companies for Days Payable. This places Three M Paper Boards in the top 16% of its industry — outperforming the majority of peers. The industry median Days Payable is 56.55. Three M Paper Boards' value of 124.19 is 119.6% above this benchmark. Historically, Three M Paper Boards' own Days Payable has ranged from 77.65 to 143.11 over the past decade. While the company's 10-year median is 103.44 vs. the industry median of 56.55, Three M Paper Boards 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 Forest Products company?
The median Days Payable among Forest Products companies is 56.55, based on 276 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. Three M Paper Boards's current Days Payable of 124.19 is 119.6% 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 Three M Paper Boards and its competitors. For the Forest Products industry, the median Days Payable is 56.55 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Three M Paper Boards's current Days Payable is 124.19, which is 20% above median its own 10-year median of 103.44. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Three M Paper Boards stock overvalued right now?
Three M Paper Boards (BOM:544214) has a current Days Payable of 124.19. The current Days Payable is 124.19, which is 20% above median its 10-year median of 103.44 and 119.6% above the Forest Products industry median of 56.55. Three M Paper Boards' overall GF Score™ is 29/100 with 6 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 Three M Paper Boards (BOM:544214), the current Days Payable is 124.19 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.
Three M Paper Boards Ltd is engaged in the business of manufacturing recycled paper-based Duplex Board products used in various packaging applications across industries such as food and beverage, pharmaceuticals, cosmetics, and consumer goods and supplies. The products are made out of recycled waste paper and are completely biodegradable. Its products include Royal WB, Royal GB, and Prima GB. The company is also engaged in the activity of generation of Wind Energy.
29GF Score
Get the complete analysis for BOM:544214
Days Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
BOM:544214 has been successfully added to your 
