Alupar Investimento (BSP:ALUP3) Days Payable: 47.67 (As of Mar. 2026) — 45% Below Median


BSP:ALUP3 Alupar Investimento SA BSP:ALUP3
65 GF Score
Price R$11.81
GF Value R$10.73
Valuation Fairly Valued
! 3 Warning Signs
View Full Analysis

What is Alupar Investimento Days Payable?

Alupar Investimento BSP:ALUP3 +2.43% 65 Days Payable is 47.67 as of Mar. 2026, which is 45% below its 10-year median of 87.32. GuruFocus rates BSP:ALUP3 with a GF Score™ of 65/100 and a GF Value™ of R$10.73 (Fairly Valued). The stock has 3 warning signs investors should review. Among 390 Utilities - Independent Power Producers companies, Alupar Investimento ranks worse than 63.08% on this metric.

Alupar Investimento's average Accounts Payable for the three months ended in Mar. 2026 was R$241 Mil. Alupar Investimento's Cost of Goods Sold for the three months ended in Mar. 2026 was R$460 Mil. Hence, Alupar Investimento's Days Payable for the three months ended in Mar. 2026 was 47.67.

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

BSP:ALUP3' s Days Payable Range Over the Past 10 Years
Min: 52.66   Med: 87.32   Max: 271.9
Current: 53.37

During the past 13 years, Alupar Investimento's highest Days Payable was 271.90. The lowest was 52.66. And the median was 87.32.

BSP:ALUP3's Days Payable is ranked worse than
63.08% of 390 companies
in the Utilities - Independent Power Producers industry
Industry Median: 79.9 vs BSP:ALUP3: 53.37

Alupar Investimento's Days Payable declined from Mar. 2025 (56.52) to Mar. 2026 (47.67). It may suggest that Alupar Investimento accelerated paying its suppliers.


Alupar Investimento Days Payable Historical Data

* Premium members only.

The historical data trend for Alupar Investimento'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.

Alupar Investimento Days Payable Chart

Alupar Investimento 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 76.09 115.27 98.54 64.50 52.66

Alupar Investimento 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 56.52 60.26 57.83 41.27 47.67

Alupar Investimento Days Payable Competitor Comparison

For the Utilities - Renewable subindustry, Alupar Investimento'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.


Alupar Investimento Days Payable vs Utilities - Independent Power Producers Industry

For the Utilities - Independent Power Producers industry and Utilities sector, Alupar Investimento's Days Payable distribution charts can be found below:

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


BSP:ALUP3
65GF Score
Alupar Investimento SA BSP:ALUP3
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Alupar Investimento 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.

Alupar Investimento'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
=( (195.371 + 190.734) / 2 ) / 1338.108*365
=193.0525 / 1338.108*365
=52.66

Alupar Investimento'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
=( (190.734 + 290.279) / 2 ) / 460.362*365 / 4
=240.5065 / 460.362*365 / 4
=47.67

* 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 47.67 mean?
Alupar Investimento (BSP:ALUP3) has a Days Payable of 47.67 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 Alupar Investimento and its competitors. This is 45% below median its historical median of 87.32. Over the past decade, Alupar Investimento's Days Payable has ranged from 52.66 to 271.90. According to the industry distribution chart, Alupar Investimento ranks #246 out of 390 companies in the Utilities - Independent Power Producers industry, placing it in the top 63.1%.
Is Alupar Investimento's Days Payable too high?
Alupar Investimento's current Days Payable of 47.67 is 45% below median its 10-year median of 87.32. Over the past 10 years, this metric has ranged from a low of 52.66 to a high of 271.90. The Utilities - Independent Power Producers industry median Days Payable is 79.90. Alupar Investimento's value of 47.67 is 40.3% below this industry median. Based on the distribution chart, Alupar Investimento ranks #246 out of 390 companies in the Utilities - Independent Power Producers industry, which is below the industry midpoint. Overall, Alupar Investimento has a GF Score™ of 65/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Alupar Investimento's Days Payable compare to competitors?
According to the Utilities - Independent Power Producers industry distribution chart, Alupar Investimento ranks #246 out of 390 companies for Days Payable. This places Alupar Investimento in the lower half of its industry. The industry median Days Payable is 79.90. Alupar Investimento's value of 47.67 is 40.3% below this benchmark. Historically, Alupar Investimento's own Days Payable has ranged from 52.66 to 271.90 over the past decade. While the company's 10-year median is 87.32 vs. the industry median of 79.90, Alupar Investimento 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 an Utilities - Independent Power Producers company?
The median Days Payable among Utilities - Independent Power Producers companies is 79.90, based on 390 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. Alupar Investimento's current Days Payable of 47.67 is 40.3% 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 Alupar Investimento and its competitors. For the Utilities - Independent Power Producers industry, the median Days Payable is 79.90 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Alupar Investimento's current Days Payable is 47.67, which is 45% below median its own 10-year median of 87.32. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Alupar Investimento stock overvalued right now?
Based on GuruFocus' analysis, Alupar Investimento (BSP:ALUP3) is currently considered Fairly Valued. The stock's GF Value™ is R$10.73, compared to a current price of R$11.81 — trading 10.1% above its estimated fair value. The current Days Payable is 47.67, which is 45% below median its 10-year median of 87.32 and 40.3% below the Utilities - Independent Power Producers industry median of 79.90. Alupar Investimento's overall GF Score™ is 65/100 with 3 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 Alupar Investimento (BSP:ALUP3), the current Days Payable is 47.67 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 Alupar Investimento (BSP:ALUP3) Overvalued in 2026?

Based on GuruFocus' analysis, Alupar Investimento stock appears to be overvalued. The current stock price of R$11.81 is trading 10.1% above its estimated GF Value™ of R$10.73. GuruFocus considers Alupar Investimento to be Fairly Valued.

Key valuation signals for BSP:ALUP3:

  • Days Payable: 47.67 (45% below median its 10-year median of 87.32)
  • GF Value™: R$10.73 vs. price of R$11.81 (10.1% above fair value)
  • GF Score™: 65/100 with 3 warning signs
  • Industry Position: 40.3% below the Utilities - Independent Power Producers median (#246 of 390)

No single metric tells the full story. See the BSP:ALUP3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Alupar Investimento Business Description

Other Exchanges ALUP11:BrazilALUP4:Brazil
Address Rua Gomes de, Carvalho, 1996, 16 floor, Suite 161, Room A, Sao Paulo, SP, BRA, 4547-006
Alupar Investimento SA is an investment in other entities operating in the energy and infrastructure industries, in Brazil and abroad. It has two segments Transmission segment and the Generation segment. Its sources of revenue include energy transmission revenue, infrastructure revenue, revenue from the remuneration of concession assets, and revenue from energy supply. The majority of revenue comes from the remuneration of concession assets. It generates the vast majority of its revenue in Brazil.
65GF Score

Get the complete analysis for BSP:ALUP3

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

R$11.81
Price
R$10.73
GF Value