BORR (Borr Drilling) Days Payable: 82.98 (As of Mar. 2026) — 36% Below Median


BORR Borr Drilling Ltd BORR
71 GF Score
Price $4.36
GF Value $5.40
Valuation Modestly Undervalued
! 5 Warning Signs
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What is Borr Drilling Days Payable?

Borr Drilling BORR -0.46% 71 Days Payable is 82.98 as of Mar. 2026, which is 36% below its 10-year median of 129.08. GuruFocus rates BORR with a GF Score™ of 71/100 and a GF Value™ of $5.40 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 849 Oil & Gas companies, Borr Drilling ranks better than 73.38% on this metric.

Borr Drilling's average Accounts Payable for the three months ended in Mar. 2026 was $39 Mil. Borr Drilling's Cost of Goods Sold for the three months ended in Mar. 2026 was $43 Mil. Hence, Borr Drilling's Days Payable for the three months ended in Mar. 2026 was 82.98.

The historical rank and industry rank for Borr Drilling's Days Payable or its related term are showing as below:

BORR' s Days Payable Range Over the Past 10 Years
Min: 33.79   Med: 129.08   Max: 165.28
Current: 122.91

During the past 10 years, Borr Drilling's highest Days Payable was 165.28. The lowest was 33.79. And the median was 129.08.

BORR's Days Payable is ranked better than
73.38% of 849 companies
in the Oil & Gas industry
Industry Median: 57.95 vs BORR: 122.91

Borr Drilling's Days Payable declined from Mar. 2025 (180.97) to Mar. 2026 (82.98). It may suggest that Borr Drilling accelerated paying its suppliers.


Borr Drilling Days Payable Historical Data

* Premium members only.

The historical data trend for Borr Drilling'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.

Borr Drilling Days Payable Chart

Borr Drilling 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 84.08 129.08 129.34 162.89 142.30

Borr Drilling 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 180.97 154.90 148.28 111.29 82.98

BORR vs NBR, SOC, VTDRF: Days Payable Comparison

For the Oil & Gas Drilling subindustry, Borr Drilling'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.


Borr Drilling Days Payable vs Oil & Gas Industry

For the Oil & Gas industry and Energy sector, Borr Drilling's Days Payable distribution charts can be found below:

* The bar in red indicates where Borr Drilling's Days Payable falls into.


BORR
71GF Score
Borr Drilling Ltd BORR
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Borr Drilling 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.

Borr Drilling'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
=( (81.6 + 33.8) / 2 ) / 148*365
=57.7 / 148*365
=142.30

Borr Drilling'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
=( (33.8 + 43.5) / 2 ) / 42.5*365 / 4
=38.65 / 42.5*365 / 4
=82.98

* 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 82.98 mean?
Borr Drilling (BORR) has a Days Payable of 82.98 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 Borr Drilling and its competitors. This is 36% below median its historical median of 129.08. Over the past decade, Borr Drilling's Days Payable has ranged from 33.79 to 165.28. According to the industry distribution chart, Borr Drilling ranks #226 out of 849 companies in the Oil & Gas industry, placing it in the top 26.6%.
Is Borr Drilling's Days Payable too high?
Borr Drilling's current Days Payable of 82.98 is 36% below median its 10-year median of 129.08. Over the past 10 years, this metric has ranged from a low of 33.79 to a high of 165.28. The Oil & Gas industry median Days Payable is 57.95. Borr Drilling's value of 82.98 is 43.2% above this industry median. Based on the distribution chart, Borr Drilling ranks #226 out of 849 companies in the Oil & Gas industry, which is above the industry midpoint. Overall, Borr Drilling has a GF Score™ of 71/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Borr Drilling's Days Payable compare to NBR and SOC?
According to the Oil & Gas industry distribution chart, Borr Drilling ranks #226 out of 849 companies for Days Payable. This puts Borr Drilling in the upper half of its industry. The industry median Days Payable is 57.95. Borr Drilling's value of 82.98 is 43.2% above this benchmark. Historically, Borr Drilling's own Days Payable has ranged from 33.79 to 165.28 over the past decade. While the company's 10-year median is 129.08 vs. the industry median of 57.95, Borr Drilling 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 Oil & Gas company?
The median Days Payable among Oil & Gas companies is 57.95, based on 849 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. Borr Drilling's current Days Payable of 82.98 is 43.2% 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 Borr Drilling and its competitors. For the Oil & Gas industry, the median Days Payable is 57.95 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Borr Drilling's current Days Payable is 82.98, which is 36% below median its own 10-year median of 129.08. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Borr Drilling stock overvalued right now?
Based on GuruFocus' analysis, Borr Drilling (BORR) is currently considered Modestly Undervalued. The stock's GF Value™ is $5.40, compared to a current price of $4.36 — trading 19.3% below its estimated fair value. The current Days Payable is 82.98, which is 36% below median its 10-year median of 129.08 and 43.2% above the Oil & Gas industry median of 57.95. Borr Drilling's overall GF Score™ is 71/100 with 5 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 Borr Drilling (BORR), the current Days Payable is 82.98 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 Borr Drilling (BORR) Overvalued in 2026?

Based on GuruFocus' analysis, Borr Drilling stock appears to be undervalued. The current stock price of $4.36 is trading 19.3% below its estimated GF Value™ of $5.40. GuruFocus considers Borr Drilling to be Modestly Undervalued.

Key valuation signals for BORR:

  • Days Payable: 82.98 (36% below median its 10-year median of 129.08)
  • GF Value™: $5.40 vs. price of $4.36 (19.3% below fair value)
  • GF Score™: 71/100 with 5 warning signs
  • Industry Position: 43.2% above the Oil & Gas median (#226 of 849)

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


Borr Drilling Business Description

Industry EnergyOil & Gas
Address 9 Par-la-Ville Road, S.E. Pearman Building, 2nd Floor, Hamilton, BMU, HM11
Borr Drilling Ltd is an offshore shallow-water drilling contractor providing services to the oil and gas industry. Its operations focus on the ownership, contracting, and operation of jack-up rigs in shallow-water areas, including the provision of related equipment and work crews to conduct oil and gas drilling and workover operations for exploration and production (E&P) customers. The company contracts its rigs on a dayrate basis to drill wells for integrated oil companies, state-owned national oil companies, and independent oil and gas companies. It operates in one reportable segment.
71GF Score

Get the complete analysis for BORR

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

$4.36
Price
$5.40
GF Value