Sociedad Comercial del Plata (BUE:COME) Days Payable: 31.56 (As of Jun. 2026) — Near 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.

BUE:COME Sociedad Comercial del Plata SA BUE:COME
73 GF Score
Price ARS40.76
GF Value ARS63.47
Valuation Possible Value Trap
! 4 Warning Signs
View Full Analysis

What is Sociedad Comercial del Plata Days Payable?

Sociedad Comercial del Plata BUE:COME +3.82% 73 Days Payable is 31.56 as of Jun. 2026, which is 3% below its 10-year median of 32.60. GuruFocus rates BUE:COME with a GF Score™ of 73/100 and a GF Value™ of ARS63.47 (Possible Value Trap). The stock has 4 warning signs investors should review. Among 502 Conglomerates companies, Sociedad Comercial del Plata ranks worse than 78.49% on this metric.

Sociedad Comercial del Plata's average Accounts Payable for the three months ended in Jun. 2026 was ARS63,667 Mil. Sociedad Comercial del Plata's Cost of Goods Sold for the three months ended in Jun. 2026 was ARS184,103 Mil. Hence, Sociedad Comercial del Plata's Days Payable for the three months ended in Jun. 2026 was 31.56.

The historical rank and industry rank for Sociedad Comercial del Plata's Days Payable or its related term are showing as below:

BUE:COME' s Days Payable Range Over the Past 10 Years
Min: 11.56   Med: 32.6   Max: 97.74
Current: 32.91

During the past 13 years, Sociedad Comercial del Plata's highest Days Payable was 97.74. The lowest was 11.56. And the median was 32.60.

BUE:COME's Days Payable is ranked worse than
78.49% of 502 companies
in the Conglomerates industry
Industry Median: 55.37 vs BUE:COME: 32.91

Sociedad Comercial del Plata's Days Payable increased from Jun. 2025 (25.19) to Jun. 2026 (31.56). It may suggest that Sociedad Comercial del Plata delayed paying its suppliers.


Sociedad Comercial del Plata Days Payable Historical Data

* Premium members only.

The historical data trend for Sociedad Comercial del Plata'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.

Sociedad Comercial del Plata Days Payable Chart

Sociedad Comercial del Plata 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 17.44 11.56 28.71 33.71 37.78

Sociedad Comercial del Plata Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 25.19 35.99 29.30 36.77 31.56

BUE:COME vs MMM, HON: Days Payable Comparison

For the Conglomerates subindustry, Sociedad Comercial del Plata'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.


Sociedad Comercial del Plata Days Payable vs Conglomerates Industry

For the Conglomerates industry and Industrials sector, Sociedad Comercial del Plata's Days Payable distribution charts can be found below:

* The bar in red indicates where Sociedad Comercial del Plata's Days Payable falls into.


BUE:COME
73GF Score
Sociedad Comercial del Plata SA BUE:COME
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sociedad Comercial del Plata 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.

Sociedad Comercial del Plata'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
=( (59677.003 + 63461.196) / 2 ) / 594796.451*365
=61569.0995 / 594796.451*365
=37.78

Sociedad Comercial del Plata's Days Payable for the quarter that ended in Jun. 2026 is calculated as:

Days Payable (Q: Jun. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Mar. 2026 ) + Accounts Payable (Q: Jun. 2026 )) / count ) / Cost of Goods Sold (Q: Jun. 2026 )*Days in Period
=( (60486.497 + 66848.313) / 2 ) / 184102.989*365 / 4
=63667.405 / 184102.989*365 / 4
=31.56

* 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 31.56 mean?
Sociedad Comercial del Plata (BUE:COME) has a Days Payable of 31.56 as of Jun. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Sociedad Comercial del Plata and its competitors. This is near median its historical median of 32.60. Over the past decade, Sociedad Comercial del Plata's Days Payable has ranged from 11.56 to 97.74. According to the industry distribution chart, Sociedad Comercial del Plata ranks #394 out of 502 companies in the Conglomerates industry, placing it in the top 78.5%.
Is Sociedad Comercial del Plata's Days Payable too high?
Sociedad Comercial del Plata's current Days Payable of 31.56 is near median its 10-year median of 32.60. Over the past 10 years, this metric has ranged from a low of 11.56 to a high of 97.74. The Conglomerates industry median Days Payable is 55.37. Sociedad Comercial del Plata's value of 31.56 is 43% below this industry median. Based on the distribution chart, Sociedad Comercial del Plata ranks #394 out of 502 companies in the Conglomerates industry, which is in the bottom quartile relative to peers. Overall, Sociedad Comercial del Plata has a GF Score™ of 73/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Sociedad Comercial del Plata's Days Payable compare to MMM and HON?
According to the Conglomerates industry distribution chart, Sociedad Comercial del Plata ranks #394 out of 502 companies for Days Payable. This places Sociedad Comercial del Plata in the lower half of its industry. The industry median Days Payable is 55.37. Sociedad Comercial del Plata's value of 31.56 is 43% below this benchmark. Historically, Sociedad Comercial del Plata's own Days Payable has ranged from 11.56 to 97.74 over the past decade. While the company's 10-year median is 32.60 vs. the industry median of 55.37, Sociedad Comercial del Plata 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 Conglomerates company?
The median Days Payable among Conglomerates companies is 55.37, based on 502 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. Sociedad Comercial del Plata's current Days Payable of 31.56 is 43% 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 Sociedad Comercial del Plata and its competitors. For the Conglomerates industry, the median Days Payable is 55.37 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sociedad Comercial del Plata's current Days Payable is 31.56, which is near median its own 10-year median of 32.60. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sociedad Comercial del Plata stock overvalued right now?
Based on GuruFocus' analysis, Sociedad Comercial del Plata (BUE:COME) is currently considered Possible Value Trap. The stock's GF Value™ is ARS63.47, compared to a current price of ARS40.76 — trading 35.8% below its estimated fair value. The current Days Payable is 31.56, which is near median its 10-year median of 32.60 and 43% below the Conglomerates industry median of 55.37. Sociedad Comercial del Plata's overall GF Score™ is 73/100 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 Sociedad Comercial del Plata (BUE:COME), the current Days Payable is 31.56 as of Jun. 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 Sociedad Comercial del Plata (BUE:COME) Overvalued in 2026?

Based on GuruFocus' analysis, Sociedad Comercial del Plata stock appears to be undervalued. The current stock price of ARS40.76 is trading 35.8% below its estimated GF Value™ of ARS63.47. GuruFocus considers Sociedad Comercial del Plata to be Possible Value Trap.

Key valuation signals for BUE:COME:

  • Days Payable: 31.56 (near median its 10-year median of 32.60)
  • GF Value™: ARS63.47 vs. price of ARS40.76 (35.8% below fair value)
  • GF Score™: 73/100 with 4 warning signs
  • Industry Position: 43% below the Conglomerates median (#394 of 502)

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


Sociedad Comercial del Plata Business Description

Other Exchanges CVVIF:USA
Address 1st Floor, Tower B, Thames Office Park, Pan American Collector, Buenos Aires, ARG, B1607EEV
Sociedad Comercial del Plata SA is an investment holding company. It invests in companies engaged in construction, agribusiness, entertainment, energy, transportation and infrastructure and real estate sectors.
73GF Score

Get the complete analysis for BUE:COME

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

ARS40.76
Price
ARS63.47
GF Value