COSUMAR (CAS:CSR) Days Payable: 106.68 (As of Dec. 2025) — 20% Below Median


CAS:CSR COSUMAR SA CAS:CSR
84 GF Score
Price MAD186.05
GF Value MAD183.61
Valuation Fairly Valued
! 4 Warning Signs
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What is COSUMAR Days Payable?

COSUMAR CAS:CSR +0.03% 84 Days Payable is 106.68 as of Dec. 2025, which is 20% below its 10-year median of 133.24. GuruFocus rates CAS:CSR with a GF Score™ of 84/100 and a GF Value™ of MAD183.61 (Fairly Valued). The stock has 4 warning signs investors should review. Among 1,884 Consumer Packaged Goods companies, COSUMAR ranks better than 86.52% on this metric.

COSUMAR's average Accounts Payable for the six months ended in Dec. 2025 was MAD3,333 Mil. COSUMAR's Cost of Goods Sold for the six months ended in Dec. 2025 was MAD5,702 Mil. Hence, COSUMAR's Days Payable for the six months ended in Dec. 2025 was 106.68.

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

CAS:CSR' s Days Payable Range Over the Past 10 Years
Min: 113.48   Med: 133.24   Max: 173.95
Current: 114.87

During the past 13 years, COSUMAR's highest Days Payable was 173.95. The lowest was 113.48. And the median was 133.24.

CAS:CSR's Days Payable is ranked better than
86.52% of 1884 companies
in the Consumer Packaged Goods industry
Industry Median: 43.885 vs CAS:CSR: 114.87

COSUMAR's Days Payable declined from Dec. 2024 (120.26) to Dec. 2025 (106.68). It may suggest that COSUMAR accelerated paying its suppliers.


COSUMAR Days Payable Historical Data

* Premium members only.

The historical data trend for COSUMAR'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.

COSUMAR Days Payable Chart

COSUMAR 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 143.32 133.18 133.30 128.79 118.45

COSUMAR Semi-Annual Data
Dec15 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 141.94 130.18 120.26 119.17 106.68

CAS:CSR vs MDLZ, HSY, TR: Days Payable Comparison

For the Confectioners subindustry, COSUMAR'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.


COSUMAR Days Payable vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, COSUMAR's Days Payable distribution charts can be found below:

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


CAS:CSR
84GF Score
COSUMAR SA CAS:CSR
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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COSUMAR 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.

COSUMAR'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
=( (4371.5 + 3216.9) / 2 ) / 11691.4*365
=3794.2 / 11691.4*365
=118.45

COSUMAR'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
=( (3450 + 3216.9) / 2 ) / 5702.4*365 / 2
=3333.45 / 5702.4*365 / 2
=106.68

* 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 106.68 mean?
COSUMAR (CAS:CSR) has a Days Payable of 106.68 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 COSUMAR and its competitors. This is 20% below median its historical median of 133.24. Over the past decade, COSUMAR's Days Payable has ranged from 113.48 to 173.95. According to the industry distribution chart, COSUMAR ranks #254 out of 1884 companies in the Consumer Packaged Goods industry, placing it in the top 13.5%.
Is COSUMAR's Days Payable too high?
COSUMAR's current Days Payable of 106.68 is 20% below median its 10-year median of 133.24. Over the past 10 years, this metric has ranged from a low of 113.48 to a high of 173.95. The Consumer Packaged Goods industry median Days Payable is 43.89. COSUMAR's value of 106.68 is 143.1% above this industry median. Based on the distribution chart, COSUMAR ranks #254 out of 1884 companies in the Consumer Packaged Goods industry, which is in the top quartile — a strong position relative to peers. Overall, COSUMAR has a GF Score™ of 84/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does COSUMAR's Days Payable compare to MDLZ and HSY?
According to the Consumer Packaged Goods industry distribution chart, COSUMAR ranks #254 out of 1884 companies for Days Payable. This places COSUMAR in the top 14% of its industry — outperforming the majority of peers. The industry median Days Payable is 43.89. COSUMAR's value of 106.68 is 143.1% above this benchmark. Historically, COSUMAR's own Days Payable has ranged from 113.48 to 173.95 over the past decade. While the company's 10-year median is 133.24 vs. the industry median of 43.89, COSUMAR 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 Consumer Packaged Goods company?
The median Days Payable among Consumer Packaged Goods companies is 43.89, based on 1,884 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. COSUMAR's current Days Payable of 106.68 is 143.1% 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 COSUMAR and its competitors. For the Consumer Packaged Goods industry, the median Days Payable is 43.89 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. COSUMAR's current Days Payable is 106.68, which is 20% below median its own 10-year median of 133.24. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is COSUMAR stock overvalued right now?
Based on GuruFocus' analysis, COSUMAR (CAS:CSR) is currently considered Fairly Valued. The stock's GF Value™ is MAD183.61, compared to a current price of MAD186.05 — trading 1.3% above its estimated fair value. The current Days Payable is 106.68, which is 20% below median its 10-year median of 133.24 and 143.1% above the Consumer Packaged Goods industry median of 43.89. COSUMAR's overall GF Score™ is 84/100 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 COSUMAR (CAS:CSR), the current Days Payable is 106.68 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 COSUMAR (CAS:CSR) Overvalued in 2026?

Based on GuruFocus' analysis, COSUMAR stock appears to be overvalued. The current stock price of MAD186.05 is trading 1.3% above its estimated GF Value™ of MAD183.61. GuruFocus considers COSUMAR to be Fairly Valued.

Key valuation signals for CAS:CSR:

  • Days Payable: 106.68 (20% below median its 10-year median of 133.24)
  • GF Value™: MAD183.61 vs. price of MAD186.05 (1.3% above fair value)
  • GF Score™: 84/100 with 4 warning signs
  • Industry Position: 143.1% above the Consumer Packaged Goods median (#254 of 1884)

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


COSUMAR Business Description

Address 8 rue Mouatamid Ibnou Abbad, BP 3098 Roches Noires, Casablanca, MAR
COSUMAR SA is a Moroccan company specializing in sugar extraction, refining, and sugar packaging. The company's product portfolio includes sugar loaves, the lump, granulated sugar, ingots, pellets, bagasse, and molasses.
84GF Score

Get the complete analysis for CAS:CSR

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

MAD186.05
Price
MAD183.61
GF Value