BTAFF (British American Tobacco) Days Payable: 718.73 (As of Dec. 2025) — 10% Below Median


BTAFF British American Tobacco PLC BTAFF
67 GF Score
Price $61.43
GF Value $36.04
Valuation Significantly Overvalued
! 6 Warning Signs
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What is British American Tobacco Days Payable?

British American Tobacco BTAFF -0.31% 67 Days Payable is 718.73 as of Dec. 2025, which is 10% below its 10-year median of 797.44. GuruFocus rates BTAFF with a GF Score™ of 67/100 and a GF Value™ of $36.04 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 47 Tobacco Products companies, British American Tobacco ranks better than 93.62% on this metric.

British American Tobacco's average Accounts Payable for the six months ended in Dec. 2025 was $11,836 Mil. British American Tobacco's Cost of Goods Sold for the six months ended in Dec. 2025 was $3,005 Mil. Hence, British American Tobacco's Days Payable for the six months ended in Dec. 2025 was 718.73.

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

BTAFF' s Days Payable Range Over the Past 10 Years
Min: 588.98   Med: 797.44   Max: 856.49
Current: 780.81

During the past 13 years, British American Tobacco's highest Days Payable was 856.49. The lowest was 588.98. And the median was 797.44.

BTAFF's Days Payable is ranked better than
93.62% of 47 companies
in the Tobacco Products industry
Industry Median: 54 vs BTAFF: 780.81

British American Tobacco's Days Payable declined from Dec. 2024 (748.01) to Dec. 2025 (718.73). It may suggest that British American Tobacco accelerated paying its suppliers.


British American Tobacco Days Payable Historical Data

* Premium members only.

The historical data trend for British American Tobacco'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.

British American Tobacco Days Payable Chart

British American Tobacco 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 806.89 837.75 776.81 792.46 792.31

British American Tobacco Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 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 719.25 787.17 748.01 789.56 718.73

BTAFF vs PM, MO, TPB: Days Payable Comparison

For the Tobacco subindustry, British American Tobacco'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.


British American Tobacco Days Payable vs Tobacco Products Industry

For the Tobacco Products industry and Consumer Defensive sector, British American Tobacco's Days Payable distribution charts can be found below:

* The bar in red indicates where British American Tobacco's Days Payable falls into.


BTAFF
67GF Score
British American Tobacco PLC BTAFF
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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British American Tobacco 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.

British American Tobacco'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
=( (12073.325 + 12487.282) / 2 ) / 5657.296*365
=12280.3035 / 5657.296*365
=792.31

British American Tobacco'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: Jun. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (11184.532 + 12487.282) / 2 ) / 3005.354*365 / 2
=11835.907 / 3005.354*365 / 2
=718.73

* 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 718.73 mean?
British American Tobacco (BTAFF) has a Days Payable of 718.73 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 British American Tobacco and its competitors. This is 10% below median its historical median of 797.44. Over the past decade, British American Tobacco's Days Payable has ranged from 588.98 to 856.49. According to the industry distribution chart, British American Tobacco ranks #3 out of 47 companies in the Tobacco Products industry, placing it in the top 6.4%.
Is British American Tobacco's Days Payable too high?
British American Tobacco's current Days Payable of 718.73 is 10% below median its 10-year median of 797.44. Over the past 10 years, this metric has ranged from a low of 588.98 to a high of 856.49. The Tobacco Products industry median Days Payable is 54.00. British American Tobacco's value of 718.73 is 1231% above this industry median. Based on the distribution chart, British American Tobacco ranks #3 out of 47 companies in the Tobacco Products industry, which is in the top quartile — a strong position relative to peers. Overall, British American Tobacco has a GF Score™ of 67/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does British American Tobacco's Days Payable compare to PM and MO?
According to the Tobacco Products industry distribution chart, British American Tobacco ranks #3 out of 47 companies for Days Payable. This places British American Tobacco in the top 6% of its industry — outperforming the majority of peers. The industry median Days Payable is 54.00. British American Tobacco's value of 718.73 is 1231% above this benchmark. Historically, British American Tobacco's own Days Payable has ranged from 588.98 to 856.49 over the past decade. While the company's 10-year median is 797.44 vs. the industry median of 54.00, British American Tobacco 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 Tobacco Products company?
The median Days Payable among Tobacco Products companies is 54.00, based on 47 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. British American Tobacco's current Days Payable of 718.73 is 1231% 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 British American Tobacco and its competitors. For the Tobacco Products industry, the median Days Payable is 54.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. British American Tobacco's current Days Payable is 718.73, which is 10% below median its own 10-year median of 797.44. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is British American Tobacco stock overvalued right now?
Based on GuruFocus' analysis, British American Tobacco (BTAFF) is currently considered Significantly Overvalued. The stock's GF Value™ is $36.04, compared to a current price of $61.43 — trading 70.5% above its estimated fair value. The current Days Payable is 718.73, which is 10% below median its 10-year median of 797.44 and 1231% above the Tobacco Products industry median of 54.00. British American Tobacco's overall GF Score™ is 67/100 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 British American Tobacco (BTAFF), the current Days Payable is 718.73 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 British American Tobacco (BTAFF) Overvalued in 2026?

Based on GuruFocus' analysis, British American Tobacco stock appears to be overvalued. The current stock price of $61.43 is trading 70.5% above its estimated GF Value™ of $36.04. GuruFocus considers British American Tobacco to be Significantly Overvalued.

Key valuation signals for BTAFF:

  • Days Payable: 718.73 (10% below median its 10-year median of 797.44)
  • GF Value™: $36.04 vs. price of $61.43 (70.5% above fair value)
  • GF Score™: 67/100 with 6 warning signs
  • Industry Position: 1231% above the Tobacco Products median (#3 of 47)

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


British American Tobacco Business Description

Address Globe House, 4 Temple Place, London, GBR, WC2R 2PG
The third-largest tobacco company by volume, British American Tobacco sold 465 billion cigarettes in 2025. Its leading brands are Dunhill, Kent, Pall Mall, Lucky Strike, and Rothmans in cigarettes. Its ownership of the Camel, Natural American Spirit, and Newport brands are limited to the US. In next-generation products, the company has the Vuse brand in vaping, Glo in heated tobacco, and Velo in modern oral tobacco. The company also owns a 22.9% stake in ITC limited, the largest Indian cigarette company.
67GF Score

Get the complete analysis for BTAFF

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

$61.43
Price
$36.04
GF Value