Bath & Body Works (BSP:B1BW34) Days Payable: 60.54 (As of Apr. 2026) — 70% Above Median

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BSP:B1BW34 Bath & Body Works Inc BSP:B1BW34
71 GF Score
Price R$28.94
GF Value R$47.23
Valuation Significantly Undervalued
! 4 Warning Signs
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What is Bath & Body Works Days Payable?

Bath & Body Works BSP:B1BW34 71 Days Payable is 60.54 as of Apr. 2026, which is 70% above its 10-year median of 35.54. GuruFocus rates BSP:B1BW34 with a GF Score™ of 71/100 and a GF Value™ of R$47.23 (Significantly Undervalued). The stock has 4 warning signs investors should review. Among 1,100 Retail - Cyclical companies, Bath & Body Works ranks worse than 51.36% on this metric.

Bath & Body Works's average Accounts Payable for the three months ended in Apr. 2026 was R$2,642 Mil. Bath & Body Works's Cost of Goods Sold for the three months ended in Apr. 2026 was R$3,982 Mil. Hence, Bath & Body Works's Days Payable for the three months ended in Apr. 2026 was 60.54.

The historical rank and industry rank for Bath & Body Works's Days Payable or its related term are showing as below:

BSP:B1BW34' s Days Payable Range Over the Past 10 Years
Min: 31.26   Med: 35.54   Max: 82.12
Current: 50.05

During the past 13 years, Bath & Body Works's highest Days Payable was 82.12. The lowest was 31.26. And the median was 35.54.

BSP:B1BW34's Days Payable is ranked worse than
51.36% of 1100 companies
in the Retail - Cyclical industry
Industry Median: 51.66 vs BSP:B1BW34: 50.05

Bath & Body Works's Days Payable increased from Apr. 2025 (47.08) to Apr. 2026 (60.54). It may suggest that Bath & Body Works delayed paying its suppliers.


Bath & Body Works Days Payable Historical Data

* Premium members only.

The historical data trend for Bath & Body Works'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.

Bath & Body Works Days Payable Chart

Bath & Body Works Annual Data
Trend Jan17 Jan18 Jan19 Jan20 Jan21 Jan22 Jan23 Jan24 Jan25 Jan26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 34.89 38.93 37.45 29.08 37.64

Bath & Body Works Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
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 47.08 52.20 66.48 38.64 60.54

BSP:B1BW34 vs MNSO, RH, ASO: Days Payable Comparison

For the Specialty Retail subindustry, Bath & Body Works'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.


Bath & Body Works Days Payable vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Bath & Body Works's Days Payable distribution charts can be found below:

* The bar in red indicates where Bath & Body Works's Days Payable falls into.


BSP:B1BW34
71GF Score
Bath & Body Works Inc BSP:B1BW34
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Bath & Body Works 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.

Bath & Body Works's Days Payable for the fiscal year that ended in Jan. 2026 is calculated as

Days Payable (A: Jan. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Jan. 2025 ) + Accounts Payable (A: Jan. 2026 )) / count ) / Cost of Goods Sold (A: Jan. 2026 )*Days in Period
=( (2031.684 + 2479.194) / 2 ) / 21870.224*365
=2255.439 / 21870.224*365
=37.64

Bath & Body Works's Days Payable for the quarter that ended in Apr. 2026 is calculated as:

Days Payable (Q: Apr. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Jan. 2026 ) + Accounts Payable (Q: Apr. 2026 )) / count ) / Cost of Goods Sold (Q: Apr. 2026 )*Days in Period
=( (2479.194 + 2803.882) / 2 ) / 3981.815*365 / 4
=2641.538 / 3981.815*365 / 4
=60.54

* 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 60.54 mean?
Bath & Body Works (BSP:B1BW34) has a Days Payable of 60.54 as of Apr. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Bath & Body Works and its competitors. This is 70% above median its historical median of 35.54. Over the past decade, Bath & Body Works' Days Payable has ranged from 31.26 to 82.12. According to the industry distribution chart, Bath & Body Works ranks #565 out of 1100 companies in the Retail - Cyclical industry, placing it in the top 51.4%.
Is Bath & Body Works' Days Payable too high?
Bath & Body Works' current Days Payable of 60.54 is 70% above median its 10-year median of 35.54. Over the past 10 years, this metric has ranged from a low of 31.26 to a high of 82.12. The Retail - Cyclical industry median Days Payable is 51.66. Bath & Body Works' value of 60.54 is 17.2% above this industry median. Based on the distribution chart, Bath & Body Works ranks #565 out of 1100 companies in the Retail - Cyclical industry, which is below the industry midpoint. Overall, Bath & Body Works has a GF Score™ of 71/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Bath & Body Works' Days Payable compare to MNSO and RH?
According to the Retail - Cyclical industry distribution chart, Bath & Body Works ranks #565 out of 1100 companies for Days Payable. This places Bath & Body Works in the lower half of its industry. The industry median Days Payable is 51.66. Bath & Body Works' value of 60.54 is 17.2% above this benchmark. Historically, Bath & Body Works' own Days Payable has ranged from 31.26 to 82.12 over the past decade. While the company's 10-year median is 35.54 vs. the industry median of 51.66, Bath & Body Works 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 Retail - Cyclical company?
The median Days Payable among Retail - Cyclical companies is 51.66, based on 1,100 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. Bath & Body Works's current Days Payable of 60.54 is 17.2% 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 Bath & Body Works and its competitors. For the Retail - Cyclical industry, the median Days Payable is 51.66 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Bath & Body Works's current Days Payable is 60.54, which is 70% above median its own 10-year median of 35.54. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bath & Body Works stock overvalued right now?
Based on GuruFocus' analysis, Bath & Body Works (BSP:B1BW34) is currently considered Significantly Undervalued. The stock's GF Value™ is R$47.23, compared to a current price of R$28.94 — trading 38.7% below its estimated fair value. The current Days Payable is 60.54, which is 70% above median its 10-year median of 35.54 and 17.2% above the Retail - Cyclical industry median of 51.66. Bath & Body Works' overall GF Score™ is 71/100 with 4 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 Bath & Body Works (BSP:B1BW34), the current Days Payable is 60.54 as of Apr. 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 Bath & Body Works (BSP:B1BW34) Overvalued in 2026?

Based on GuruFocus' analysis, Bath & Body Works stock appears to be undervalued. The current stock price of R$28.94 is trading 38.7% below its estimated GF Value™ of R$47.23. GuruFocus considers Bath & Body Works to be Significantly Undervalued.

Key valuation signals for BSP:B1BW34:

  • Days Payable: 60.54 (70% above median its 10-year median of 35.54)
  • GF Value™: R$47.23 vs. price of R$28.94 (38.7% below fair value)
  • GF Score™: 71/100 with 4 warning signs
  • Industry Position: 17.2% above the Retail - Cyclical median (#565 of 1100)

No single metric tells the full story. See the BSP:B1BW34 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Bath & Body Works Business Description

Address Three Limited Parkway, Columbus, OH, USA, 43230
Bath & Body Works is a specialty home fragrance and fragrant body care retailer operating under the Bath & Body Works, C.O. Bigelow, and White Barn brands. The company generates most of its business in North America, with just 4% of sales from international markets in fiscal 2025. For fiscal 2025, 77% of sales stemmed from the brick-and-mortar network of more than 1,900 retail stores, similar to 2024 levels, as consumer shopping patterns remained normal. Future growth is expected from store upgrades, digital and international channels, as well as adjacent category expansions like men's and lip.
71GF Score

Get the complete analysis for BSP:B1BW34

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

R$28.94
Price
R$47.23
GF Value