Square Pharmaceuticals (DHA:SQURPHARMA) Days Payable: 12.49 (As of Mar. 2026) — 21% 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.

DHA:SQURPHARMA Square Pharmaceuticals PLC DHA:SQURPHARMA
94 GF Score
Price BDT214.70
GF Value BDT219.96
Valuation Fairly Valued
! 3 Warning Signs
View Full Analysis

What is Square Pharmaceuticals Days Payable?

Square Pharmaceuticals DHA:SQURPHARMA -0.42% 94 Days Payable is 12.49 as of Mar. 2026, which is 21% above its 10-year median of 10.34. GuruFocus rates DHA:SQURPHARMA with a GF Score™ of 94/100 and a GF Value™ of BDT219.96 (Fairly Valued). The stock has 3 warning signs investors should review. Among 927 Drug Manufacturers companies, Square Pharmaceuticals ranks worse than 97.73% on this metric.

Square Pharmaceuticals's average Accounts Payable for the three months ended in Mar. 2026 was BDT1,549 Mil. Square Pharmaceuticals's Cost of Goods Sold for the three months ended in Mar. 2026 was BDT11,320 Mil. Hence, Square Pharmaceuticals's Days Payable for the three months ended in Mar. 2026 was 12.49.

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

DHA:SQURPHARMA' s Days Payable Range Over the Past 10 Years
Min: 8.41   Med: 10.34   Max: 17
Current: 12.76

During the past 13 years, Square Pharmaceuticals's highest Days Payable was 17.00. The lowest was 8.41. And the median was 10.34.

DHA:SQURPHARMA's Days Payable is ranked worse than
97.73% of 927 companies
in the Drug Manufacturers industry
Industry Median: 88.13 vs DHA:SQURPHARMA: 12.76

Square Pharmaceuticals's Days Payable increased from Mar. 2025 (11.76) to Mar. 2026 (12.49). It may suggest that Square Pharmaceuticals delayed paying its suppliers.


Square Pharmaceuticals Days Payable Historical Data

* Premium members only.

The historical data trend for Square Pharmaceuticals'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.

Square Pharmaceuticals Days Payable Chart

Square Pharmaceuticals Annual Data
Trend Mar16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 8.92 8.41 9.59 12.49 13.44

Square Pharmaceuticals 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 11.76 13.26 13.35 11.78 12.49

DHA:SQURPHARMA vs ZTS, UTHR: Days Payable Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Square Pharmaceuticals'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.


Square Pharmaceuticals Days Payable vs Drug Manufacturers Industry

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

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


DHA:SQURPHARMA
94GF Score
Square Pharmaceuticals PLC DHA:SQURPHARMA
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Square Pharmaceuticals 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.

Square Pharmaceuticals's Days Payable for the fiscal year that ended in Jun. 2025 is calculated as

Days Payable (A: Jun. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Jun. 2024 ) + Accounts Payable (A: Jun. 2025 )) / count ) / Cost of Goods Sold (A: Jun. 2025 )*Days in Period
=( (1505.728 + 1422.22) / 2 ) / 39770.252*365
=1463.974 / 39770.252*365
=13.44

Square Pharmaceuticals'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
=( (1362.349 + 1735.623) / 2 ) / 11320.186*365 / 4
=1548.986 / 11320.186*365 / 4
=12.49

* 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 12.49 mean?
Square Pharmaceuticals (DHA:SQURPHARMA) has a Days Payable of 12.49 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 Square Pharmaceuticals and its competitors. This is 21% above median its historical median of 10.34. Over the past decade, Square Pharmaceuticals' Days Payable has ranged from 8.41 to 17.00. According to the industry distribution chart, Square Pharmaceuticals ranks #906 out of 927 companies in the Drug Manufacturers industry, placing it in the top 97.7%.
Is Square Pharmaceuticals' Days Payable too high?
Square Pharmaceuticals' current Days Payable of 12.49 is 21% above median its 10-year median of 10.34. Over the past 10 years, this metric has ranged from a low of 8.41 to a high of 17.00. The Drug Manufacturers industry median Days Payable is 88.13. Square Pharmaceuticals' value of 12.49 is 85.8% below this industry median. Based on the distribution chart, Square Pharmaceuticals ranks #906 out of 927 companies in the Drug Manufacturers industry, which is in the bottom quartile relative to peers. Overall, Square Pharmaceuticals has a GF Score™ of 94/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Square Pharmaceuticals' Days Payable compare to ZTS and UTHR?
According to the Drug Manufacturers industry distribution chart, Square Pharmaceuticals ranks #906 out of 927 companies for Days Payable. This places Square Pharmaceuticals in the lower half of its industry. The industry median Days Payable is 88.13. Square Pharmaceuticals' value of 12.49 is 85.8% below this benchmark. Historically, Square Pharmaceuticals' own Days Payable has ranged from 8.41 to 17.00 over the past decade. While the company's 10-year median is 10.34 vs. the industry median of 88.13, Square Pharmaceuticals 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 88.13, based on 927 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. Square Pharmaceuticals's current Days Payable of 12.49 is 85.8% 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 Square Pharmaceuticals and its competitors. For the Drug Manufacturers industry, the median Days Payable is 88.13 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Square Pharmaceuticals's current Days Payable is 12.49, which is 21% above median its own 10-year median of 10.34. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Square Pharmaceuticals stock overvalued right now?
Based on GuruFocus' analysis, Square Pharmaceuticals (DHA:SQURPHARMA) is currently considered Fairly Valued. The stock's GF Value™ is BDT219.96, compared to a current price of BDT214.70 — trading 2.4% below its estimated fair value. The current Days Payable is 12.49, which is 21% above median its 10-year median of 10.34 and 85.8% below the Drug Manufacturers industry median of 88.13. Square Pharmaceuticals' overall GF Score™ is 94/100 with 3 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 Square Pharmaceuticals (DHA:SQURPHARMA), the current Days Payable is 12.49 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 Square Pharmaceuticals (DHA:SQURPHARMA) Overvalued in 2026?

Based on GuruFocus' analysis, Square Pharmaceuticals stock appears to be undervalued. The current stock price of BDT214.70 is trading 2.4% below its estimated GF Value™ of BDT219.96. GuruFocus considers Square Pharmaceuticals to be Fairly Valued.

Key valuation signals for DHA:SQURPHARMA:

  • Days Payable: 12.49 (21% above median its 10-year median of 10.34)
  • GF Value™: BDT219.96 vs. price of BDT214.70 (2.4% below fair value)
  • GF Score™: 94/100 with 3 warning signs
  • Industry Position: 85.8% below the Drug Manufacturers median (#906 of 927)

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


Square Pharmaceuticals Business Description

Address Square Centre, 48, Mohakhali Commercial Area, Dhaka, BGD, 1212
Square Pharmaceuticals PLC is a Bangladesh-based pharmaceutical company engaged in the manufacturing and marketing of generic pharmaceutical products, basic chemical products, animal health products, and crop care products, along with the manufacturing, marketing, and distribution of pharmaceutical products. The company operates in one segment, which is the business of developing, manufacturing, and marketing drugs for health care for all living species. It manufactures drugs such as paracetamol, clotrimazole, antiallergic, nitroglycerin, xylometazoline HCl, erythromycin, and various other drugs, and also provides devices such as AnsuPen and AnsuPen Twist.
94GF Score

Get the complete analysis for DHA:SQURPHARMA

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

BDT214.70
Price
BDT219.96
GF Value