Comelf (BSE:CMF) Days Payable: 130.77 (As of Mar. 2026) — Near Median


BSE:CMF Comelf SA BSE:CMF
75 GF Score
Price lei4.56
GF Value lei4.66
Valuation Fairly Valued
! 5 Warning Signs
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What is Comelf Days Payable?

Comelf BSE:CMF -0.87% 75 Days Payable is 130.77 as of Mar. 2026, which is 7% above its 10-year median of 122.48. GuruFocus rates BSE:CMF with a GF Score™ of 75/100 and a GF Value™ of lei4.66 (Fairly Valued). The stock has 5 warning signs investors should review. Among 2,991 Industrial Products companies, Comelf ranks better than 73.69% on this metric.

Comelf's average Accounts Payable for the three months ended in Mar. 2026 was lei28.7 Mil. Comelf's Cost of Goods Sold for the three months ended in Mar. 2026 was lei20.0 Mil. Hence, Comelf's Days Payable for the three months ended in Mar. 2026 was 130.77.

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

BSE:CMF' s Days Payable Range Over the Past 10 Years
Min: 90.36   Med: 122.48   Max: 139.88
Current: 139.88

During the past 13 years, Comelf's highest Days Payable was 139.88. The lowest was 90.36. And the median was 122.48.

BSE:CMF's Days Payable is ranked better than
73.69% of 2991 companies
in the Industrial Products industry
Industry Median: 78.08 vs BSE:CMF: 139.88

Comelf's Days Payable declined from Mar. 2025 (134.03) to Mar. 2026 (130.77). It may suggest that Comelf accelerated paying its suppliers.


Comelf Days Payable Historical Data

* Premium members only.

The historical data trend for Comelf'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.

Comelf Days Payable Chart

Comelf 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 90.36 98.10 104.13 118.98 129.54

Comelf 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 134.03 146.69 134.71 134.73 130.77

BSE:CMF vs GEV, ETN, PH: Days Payable Comparison

For the Specialty Industrial Machinery subindustry, Comelf'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.


Comelf Days Payable vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Comelf's Days Payable distribution charts can be found below:

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


BSE:CMF
75GF Score
Comelf SA BSE:CMF
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Comelf 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.

Comelf'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
=( (22.267 + 27.729) / 2 ) / 70.437*365
=24.998 / 70.437*365
=129.54

Comelf'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
=( (27.729 + 29.688) / 2 ) / 20.033*365 / 4
=28.7085 / 20.033*365 / 4
=130.77

* 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 130.77 mean?
Comelf (BSE:CMF) has a Days Payable of 130.77 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 Comelf and its competitors. This is near median its historical median of 122.48. Over the past decade, Comelf's Days Payable has ranged from 90.36 to 139.88. According to the industry distribution chart, Comelf ranks #787 out of 2991 companies in the Industrial Products industry, placing it in the top 26.3%.
Is Comelf's Days Payable too high?
Comelf's current Days Payable of 130.77 is near median its 10-year median of 122.48. Over the past 10 years, this metric has ranged from a low of 90.36 to a high of 139.88. The Industrial Products industry median Days Payable is 78.08. Comelf's value of 130.77 is 67.5% above this industry median. Based on the distribution chart, Comelf ranks #787 out of 2991 companies in the Industrial Products industry, which is above the industry midpoint. Overall, Comelf has a GF Score™ of 75/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Comelf's Days Payable compare to GEV and ETN?
According to the Industrial Products industry distribution chart, Comelf ranks #787 out of 2991 companies for Days Payable. This puts Comelf in the upper half of its industry. The industry median Days Payable is 78.08. Comelf's value of 130.77 is 67.5% above this benchmark. Historically, Comelf's own Days Payable has ranged from 90.36 to 139.88 over the past decade. While the company's 10-year median is 122.48 vs. the industry median of 78.08, Comelf 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 Industrial Products company?
The median Days Payable among Industrial Products companies is 78.08, based on 2,991 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. Comelf's current Days Payable of 130.77 is 67.5% 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 Comelf and its competitors. For the Industrial Products industry, the median Days Payable is 78.08 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Comelf's current Days Payable is 130.77, which is near median its own 10-year median of 122.48. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Comelf stock overvalued right now?
Based on GuruFocus' analysis, Comelf (BSE:CMF) is currently considered Fairly Valued. The stock's GF Value™ is lei4.66, compared to a current price of lei4.56 — trading 2.1% below its estimated fair value. The current Days Payable is 130.77, which is near median its 10-year median of 122.48 and 67.5% above the Industrial Products industry median of 78.08. Comelf's overall GF Score™ is 75/100 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 Comelf (BSE:CMF), the current Days Payable is 130.77 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 Comelf (BSE:CMF) Overvalued in 2026?

Based on GuruFocus' analysis, Comelf stock appears to be undervalued. The current stock price of lei4.56 is trading 2.1% below its estimated GF Value™ of lei4.66. GuruFocus considers Comelf to be Fairly Valued.

Key valuation signals for BSE:CMF:

  • Days Payable: 130.77 (near median its 10-year median of 122.48)
  • GF Value™: lei4.66 vs. price of lei4.56 (2.1% below fair value)
  • GF Score™: 75/100 with 5 warning signs
  • Industry Position: 67.5% above the Industrial Products median (#787 of 2991)

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


Comelf Business Description

Address No. 4 Industriei Street, Bistrita Nasaud County, Bistrita, ROU, 420063
Comelf SA is engaged in the production of engines and turbines. The company manufactures equipment and components for power stations and environmental protection equipment for earthmoving, lifting, and transportation equipment, including their sub-assemblies, steel structures, weapons ammunition, road transport vehicles, and military combat. Its product portfolio includes Bag Filters, scrapers for primary radial settling tanks, Mechanical equipment for methane tanks, Equipment for wastewater treatment, and others. Its segments consist of a Factory of stainless steel products(FPI), a Factory for Earth Moving Machinery and Equipment, Bag Filters, and Electrostatic Precipitators(FUET), and a Factory for Earth Moving Machines and Components(TERRA). It derives maximum revenue from FPI segment.
75GF Score

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

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