Blau Farmaceutica (BSP:BLAU3) Days Payable: 83.44 (As of Mar. 2026) — 25% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

BSP:BLAU3 Blau Farmaceutica SA BSP:BLAU3
87 GF Score
Price R$8.98
GF Value R$11.17
Valuation Modestly Undervalued
! 6 Warning Signs
View Full Analysis

What is Blau Farmaceutica Days Payable?

Blau Farmaceutica BSP:BLAU3 -0.77% 87 Days Payable is 83.44 as of Mar. 2026, which is 25% above its 10-year median of 66.63. GuruFocus rates BSP:BLAU3 with a GF Score™ of 87/100 and a GF Value™ of R$11.17 (Modestly Undervalued). The stock has 6 warning signs investors should review. Among 925 Drug Manufacturers companies, Blau Farmaceutica ranks worse than 50.49% on this metric.

Blau Farmaceutica's average Accounts Payable for the three months ended in Mar. 2026 was R$233 Mil. Blau Farmaceutica's Cost of Goods Sold for the three months ended in Mar. 2026 was R$255 Mil. Hence, Blau Farmaceutica's Days Payable for the three months ended in Mar. 2026 was 83.44.

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

BSP:BLAU3' s Days Payable Range Over the Past 10 Years
Min: 57.06   Med: 66.63   Max: 98.66
Current: 89.69

During the past 10 years, Blau Farmaceutica's highest Days Payable was 98.66. The lowest was 57.06. And the median was 66.63.

BSP:BLAU3's Days Payable is ranked worse than
50.49% of 925 companies
in the Drug Manufacturers industry
Industry Median: 90.38 vs BSP:BLAU3: 89.69

Blau Farmaceutica's Days Payable declined from Mar. 2025 (116.38) to Mar. 2026 (83.44). It may suggest that Blau Farmaceutica accelerated paying its suppliers.


Blau Farmaceutica Days Payable Historical Data

* Premium members only.

The historical data trend for Blau Farmaceutica'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.

Blau Farmaceutica Days Payable Chart

Blau Farmaceutica 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 64.53 68.94 70.92 77.32 98.66

Blau Farmaceutica 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 116.38 91.71 87.23 103.10 83.44

BSP:BLAU3 vs ZTS, UTHR, VTRS: Days Payable Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Blau Farmaceutica'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.


Blau Farmaceutica Days Payable vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Blau Farmaceutica's Days Payable distribution charts can be found below:

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


BSP:BLAU3
87GF Score
Blau Farmaceutica SA BSP:BLAU3
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Blau Farmaceutica 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.

Blau Farmaceutica'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
=( (284.945 + 266.258) / 2 ) / 1019.643*365
=275.6015 / 1019.643*365
=98.66

Blau Farmaceutica'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
=( (266.258 + 199.592) / 2 ) / 254.717*365 / 4
=232.925 / 254.717*365 / 4
=83.44

* 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 83.44 mean?
Blau Farmaceutica (BSP:BLAU3) has a Days Payable of 83.44 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 Blau Farmaceutica and its competitors. This is 25% above median its historical median of 66.63. Over the past decade, Blau Farmaceutica's Days Payable has ranged from 57.06 to 98.66. According to the industry distribution chart, Blau Farmaceutica ranks #467 out of 925 companies in the Drug Manufacturers industry, placing it in the top 50.5%.
Is Blau Farmaceutica's Days Payable too high?
Blau Farmaceutica's current Days Payable of 83.44 is 25% above median its 10-year median of 66.63. Over the past 10 years, this metric has ranged from a low of 57.06 to a high of 98.66. The Drug Manufacturers industry median Days Payable is 90.38. Blau Farmaceutica's value of 83.44 is 7.7% below this industry median. Based on the distribution chart, Blau Farmaceutica ranks #467 out of 925 companies in the Drug Manufacturers industry, which is below the industry midpoint. Overall, Blau Farmaceutica has a GF Score™ of 87/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Blau Farmaceutica's Days Payable compare to ZTS and UTHR?
According to the Drug Manufacturers industry distribution chart, Blau Farmaceutica ranks #467 out of 925 companies for Days Payable. This places Blau Farmaceutica in the lower half of its industry. The industry median Days Payable is 90.38. Blau Farmaceutica's value of 83.44 is 7.7% below this benchmark. Historically, Blau Farmaceutica's own Days Payable has ranged from 57.06 to 98.66 over the past decade. While the company's 10-year median is 66.63 vs. the industry median of 90.38, Blau Farmaceutica 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 a Drug Manufacturers company?
The median Days Payable among Drug Manufacturers companies is 90.38, based on 925 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. Blau Farmaceutica's current Days Payable of 83.44 is 7.7% 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 Blau Farmaceutica and its competitors. For the Drug Manufacturers industry, the median Days Payable is 90.38 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Blau Farmaceutica's current Days Payable is 83.44, which is 25% above median its own 10-year median of 66.63. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Blau Farmaceutica stock overvalued right now?
Based on GuruFocus' analysis, Blau Farmaceutica (BSP:BLAU3) is currently considered Modestly Undervalued. The stock's GF Value™ is R$11.17, compared to a current price of R$8.98 — trading 19.6% below its estimated fair value. The current Days Payable is 83.44, which is 25% above median its 10-year median of 66.63 and 7.7% below the Drug Manufacturers industry median of 90.38. Blau Farmaceutica's overall GF Score™ is 87/100 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 Blau Farmaceutica (BSP:BLAU3), the current Days Payable is 83.44 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 Blau Farmaceutica (BSP:BLAU3) Overvalued in 2026?

Based on GuruFocus' analysis, Blau Farmaceutica stock appears to be undervalued. The current stock price of R$8.98 is trading 19.6% below its estimated GF Value™ of R$11.17. GuruFocus considers Blau Farmaceutica to be Modestly Undervalued.

Key valuation signals for BSP:BLAU3:

  • Days Payable: 83.44 (25% above median its 10-year median of 66.63)
  • GF Value™: R$11.17 vs. price of R$8.98 (19.6% below fair value)
  • GF Score™: 87/100 with 6 warning signs
  • Industry Position: 7.7% below the Drug Manufacturers median (#467 of 925)

No single metric tells the full story. See the BSP:BLAU3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Blau Farmaceutica Business Description

Address Rodovia Raposo Tavares, No. 2833, Km 30.5, Barro Branco, Cotia, SP, BRA, 06705-030
Blau Farmaceutica SA is engaged in the manufacturing, development and commercialization of complex private-label drugs for the institutional segment. The Company's business activities cover institutional and retail segments, and are divided into four units: 1) Biologicals are a heterogeneous class of products that can be produced using raw materials from biological materials and biotechnological procedures. 2) Oncology line is made up of oral and injectable drugs intended for treating cancer, which encompasses a number of therapeutic classes. 3) Specialties line is made up of products that are used in the hospital's daily routine, in the specialized treatments for infectious diseases and special treatments. 4) Others consist of prescription and non-prescription over-the-counter drugs.
87GF Score

Get the complete analysis for BSP:BLAU3

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

R$8.98
Price
R$11.17
GF Value