Manufaturas de Brinquedos Estrela (BSP:ESTR4) Days Payable: 120.46 (As of Dec. 2025) — 88% Above Median


BSP:ESTR4 Manufaturas de Brinquedos Estrela SA BSP:ESTR4
58 GF Score
Price R$3.17
GF Value R$7.62
Valuation Modestly Undervalued
! 11 Warning Signs
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What is Manufaturas de Brinquedos Estrela Days Payable?

Manufaturas de Brinquedos Estrela BSP:ESTR4 -0.31% 58 Days Payable is 120.46 as of Dec. 2025, which is 88% above its 10-year median of 63.92. GuruFocus rates BSP:ESTR4 with a GF Score™ of 58/100 and a GF Value™ of R$7.62 (Modestly Undervalued). The stock has 11 warning signs investors should review. Among 778 Travel & Leisure companies, Manufaturas de Brinquedos Estrela ranks better than 71.85% on this metric.

Manufaturas de Brinquedos Estrela's average Accounts Payable for the three months ended in Dec. 2025 was R$37.3 Mil. Manufaturas de Brinquedos Estrela's Cost of Goods Sold for the three months ended in Dec. 2025 was R$28.3 Mil. Hence, Manufaturas de Brinquedos Estrela's Days Payable for the three months ended in Dec. 2025 was 120.46.

The historical rank and industry rank for Manufaturas de Brinquedos Estrela's Days Payable or its related term are showing as below:

BSP:ESTR4' s Days Payable Range Over the Past 10 Years
Min: 49.63   Med: 63.92   Max: 112.93
Current: 112.93

During the past 13 years, Manufaturas de Brinquedos Estrela's highest Days Payable was 112.93. The lowest was 49.63. And the median was 63.92.

BSP:ESTR4's Days Payable is ranked better than
71.85% of 778 companies
in the Travel & Leisure industry
Industry Median: 56.525 vs BSP:ESTR4: 112.93

Manufaturas de Brinquedos Estrela's Days Payable increased from Dec. 2024 (64.47) to Dec. 2025 (120.46). It may suggest that Manufaturas de Brinquedos Estrela delayed paying its suppliers.


Manufaturas de Brinquedos Estrela Days Payable Related Terms


Manufaturas de Brinquedos Estrela Days Payable Historical Data

* Premium members only.

The historical data trend for Manufaturas de Brinquedos Estrela'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.

Manufaturas de Brinquedos Estrela Days Payable Chart

Manufaturas de Brinquedos Estrela 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 49.63 55.06 63.25 79.52 106.66

Manufaturas de Brinquedos Estrela Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
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 64.47 89.89 127.60 117.19 120.46

BSP:ESTR4 vs AS, HAS, LTH: Days Payable Comparison

For the Leisure subindustry, Manufaturas de Brinquedos Estrela'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.


Manufaturas de Brinquedos Estrela Days Payable vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Manufaturas de Brinquedos Estrela's Days Payable distribution charts can be found below:

* The bar in red indicates where Manufaturas de Brinquedos Estrela's Days Payable falls into.


BSP:ESTR4
58GF Score
Manufaturas de Brinquedos Estrela SA BSP:ESTR4
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Manufaturas de Brinquedos Estrela 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.

Manufaturas de Brinquedos Estrela'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
=( (18.721 + 36.174) / 2 ) / 93.93*365
=27.4475 / 93.93*365
=106.66

Manufaturas de Brinquedos Estrela's Days Payable for the quarter that ended in Dec. 2025 is calculated as:

Days Payable (Q: Dec. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Sep. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (38.48 + 36.174) / 2 ) / 28.276*365 / 4
=37.327 / 28.276*365 / 4
=120.46

* 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 120.46 mean?
Manufaturas de Brinquedos Estrela (BSP:ESTR4) has a Days Payable of 120.46 as of Dec. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Manufaturas de Brinquedos Estrela and its competitors. This is 88% above median its historical median of 63.92. Over the past decade, Manufaturas de Brinquedos Estrela's Days Payable has ranged from 49.63 to 112.93. According to the industry distribution chart, Manufaturas de Brinquedos Estrela ranks #219 out of 778 companies in the Travel & Leisure industry, placing it in the top 28.1%.
Is Manufaturas de Brinquedos Estrela's Days Payable too high?
Manufaturas de Brinquedos Estrela's current Days Payable of 120.46 is 88% above median its 10-year median of 63.92. Over the past 10 years, this metric has ranged from a low of 49.63 to a high of 112.93. The Travel & Leisure industry median Days Payable is 56.53. Manufaturas de Brinquedos Estrela's value of 120.46 is 113.1% above this industry median. Based on the distribution chart, Manufaturas de Brinquedos Estrela ranks #219 out of 778 companies in the Travel & Leisure industry, which is above the industry midpoint. Overall, Manufaturas de Brinquedos Estrela has a GF Score™ of 58/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Manufaturas de Brinquedos Estrela's Days Payable compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, Manufaturas de Brinquedos Estrela ranks #219 out of 778 companies for Days Payable. This puts Manufaturas de Brinquedos Estrela in the upper half of its industry. The industry median Days Payable is 56.53. Manufaturas de Brinquedos Estrela's value of 120.46 is 113.1% above this benchmark. Historically, Manufaturas de Brinquedos Estrela's own Days Payable has ranged from 49.63 to 112.93 over the past decade. While the company's 10-year median is 63.92 vs. the industry median of 56.53, Manufaturas de Brinquedos Estrela 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 Travel & Leisure company?
The median Days Payable among Travel & Leisure companies is 56.53, based on 778 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. Manufaturas de Brinquedos Estrela's current Days Payable of 120.46 is 113.1% 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 Manufaturas de Brinquedos Estrela and its competitors. For the Travel & Leisure industry, the median Days Payable is 56.53 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Manufaturas de Brinquedos Estrela's current Days Payable is 120.46, which is 88% above median its own 10-year median of 63.92. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Manufaturas de Brinquedos Estrela stock overvalued right now?
Based on GuruFocus' analysis, Manufaturas de Brinquedos Estrela (BSP:ESTR4) is currently considered Modestly Undervalued. The stock's GF Value™ is R$7.62, compared to a current price of R$3.17 — trading 58.4% below its estimated fair value. The current Days Payable is 120.46, which is 88% above median its 10-year median of 63.92 and 113.1% above the Travel & Leisure industry median of 56.53. Manufaturas de Brinquedos Estrela's overall GF Score™ is 58/100 with 11 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 Manufaturas de Brinquedos Estrela (BSP:ESTR4), the current Days Payable is 120.46 as of Dec. 2025. 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 Manufaturas de Brinquedos Estrela (BSP:ESTR4) Overvalued in 2026?

Based on GuruFocus' analysis, Manufaturas de Brinquedos Estrela stock appears to be undervalued. The current stock price of R$3.17 is trading 58.4% below its estimated GF Value™ of R$7.62. GuruFocus considers Manufaturas de Brinquedos Estrela to be Modestly Undervalued.

Key valuation signals for BSP:ESTR4:

  • Days Payable: 120.46 (88% above median its 10-year median of 63.92)
  • GF Value™: R$7.62 vs. price of R$3.17 (58.4% below fair value)
  • GF Score™: 58/100 with 11 warning signs
  • Industry Position: 113.1% above the Travel & Leisure median (#219 of 778)

No single metric tells the full story. See the BSP:ESTR4 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Manufaturas de Brinquedos Estrela Business Description

Address Rua Gomes de Carvalho 1327 - 10th Floor, Sao Paulo, SP, BRA, 4547005
Manufaturas de Brinquedos Estrela SA manufactures and sells toys in Brazil and internationally. The company sells its products through online and physical stores. It manufactures and trades dolls, wooden toys, games, balls, radio-controlled helicopters and cars, railway models, play dough and toy cars.
58GF Score

Get the complete analysis for BSP:ESTR4

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

R$3.17
Price
R$7.62
GF Value