ELMTF (Element 25) Days Payable: 721.66 (As of Dec. 2025) — 1021% Above Median


ELMTF Element 25 Ltd ELMTF
26 GF Score
Price $0.15
GF Value $0.02
Valuation Significantly Overvalued
! 4 Warning Signs
View Full Analysis

What is Element 25 Days Payable?

Element 25 ELMTF -7.83% 26 Days Payable is 721.66 as of Dec. 2025, which is 1021% above its 10-year median of 64.35. GuruFocus rates ELMTF with a GF Score™ of 26/100 and a GF Value™ of $0.02 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 1,064 Metals & Mining companies, Element 25 ranks better than 57.42% on this metric.

Element 25's average Accounts Payable for the six months ended in Dec. 2025 was $0.69 Mil. Element 25's Cost of Goods Sold for the six months ended in Dec. 2025 was $0.18 Mil. Hence, Element 25's Days Payable for the six months ended in Dec. 2025 was 721.66.

The historical rank and industry rank for Element 25's Days Payable or its related term are showing as below:

ELMTF' s Days Payable Range Over the Past 10 Years
Min: 26.61   Med: 64.35   Max: 208.23
Current: 208.23

During the past 13 years, Element 25's highest Days Payable was 208.23. The lowest was 26.61. And the median was 64.35.

ELMTF's Days Payable is ranked better than
57.42% of 1064 companies
in the Metals & Mining industry
Industry Median: 126.885 vs ELMTF: 208.23

Element 25's Days Payable increased from Dec. 2024 (716.44) to Dec. 2025 (721.66). It may suggest that Element 25 delayed paying its suppliers.


Element 25 Days Payable Historical Data

* Premium members only.

The historical data trend for Element 25'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.

Element 25 Days Payable Chart

Element 25 Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 196.71 26.93 42.96 64.74 170.42

Element 25 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 77.12 65.65 716.44 116.84 721.66

Element 25 Days Payable Competitor Comparison

For the Other Industrial Metals & Mining subindustry, Element 25'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.


Element 25 Days Payable vs Metals & Mining Industry

For the Metals & Mining industry and Basic Materials sector, Element 25's Days Payable distribution charts can be found below:

* The bar in red indicates where Element 25's Days Payable falls into.


ELMTF
26GF Score
Element 25 Ltd ELMTF
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Element 25 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.

Element 25'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
=( (2.98 + 0.081) / 2 ) / 3.278*365
=1.5305 / 3.278*365
=170.42

Element 25'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
=( (0.081 + 1.303) / 2 ) / 0.175*365 / 2
=0.692 / 0.175*365 / 2
=721.66

* 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 721.66 mean?
Element 25 (ELMTF) has a Days Payable of 721.66 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 Element 25 and its competitors. This is 1021% above median its historical median of 64.35. Over the past decade, Element 25's Days Payable has ranged from 26.61 to 208.23. According to the industry distribution chart, Element 25 ranks #453 out of 1064 companies in the Metals & Mining industry, placing it in the top 42.6%.
Is Element 25's Days Payable too high?
Element 25's current Days Payable of 721.66 is 1021% above median its 10-year median of 64.35. Over the past 10 years, this metric has ranged from a low of 26.61 to a high of 208.23. The Metals & Mining industry median Days Payable is 126.89. Element 25's value of 721.66 is 468.8% above this industry median. Based on the distribution chart, Element 25 ranks #453 out of 1064 companies in the Metals & Mining industry, which is above the industry midpoint. Overall, Element 25 has a GF Score™ of 26/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Element 25's Days Payable compare to competitors?
According to the Metals & Mining industry distribution chart, Element 25 ranks #453 out of 1064 companies for Days Payable. This puts Element 25 in the upper half of its industry. The industry median Days Payable is 126.89. Element 25's value of 721.66 is 468.8% above this benchmark. Historically, Element 25's own Days Payable has ranged from 26.61 to 208.23 over the past decade. While the company's 10-year median is 64.35 vs. the industry median of 126.89, Element 25 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 Metals & Mining company?
The median Days Payable among Metals & Mining companies is 126.89, based on 1,064 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. Element 25's current Days Payable of 721.66 is 468.8% 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 Element 25 and its competitors. For the Metals & Mining industry, the median Days Payable is 126.89 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Element 25's current Days Payable is 721.66, which is 1021% above median its own 10-year median of 64.35. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Element 25 stock overvalued right now?
Based on GuruFocus' analysis, Element 25 (ELMTF) is currently considered Significantly Overvalued. The stock's GF Value™ is $0.02, compared to a current price of $0.15 — trading 650% above its estimated fair value. The current Days Payable is 721.66, which is 1021% above median its 10-year median of 64.35 and 468.8% above the Metals & Mining industry median of 126.89. Element 25's overall GF Score™ is 26/100 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 Element 25 (ELMTF), the current Days Payable is 721.66 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 Element 25 (ELMTF) Overvalued in 2026?

Based on GuruFocus' analysis, Element 25 stock appears to be overvalued. The current stock price of $0.15 is trading 650% above its estimated GF Value™ of $0.02. GuruFocus considers Element 25 to be Significantly Overvalued.

Key valuation signals for ELMTF:

  • Days Payable: 721.66 (1021% above median its 10-year median of 64.35)
  • GF Value™: $0.02 vs. price of $0.15 (650% above fair value)
  • GF Score™: 26/100 with 4 warning signs
  • Industry Position: 468.8% above the Metals & Mining median (#453 of 1064)

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


Element 25 Business Description

Other Exchanges QFP:GermanyE25:Australia
Address 355 Scarborough Beach Road, Level 1, Building B, Garden Office Park, Osborne Park, WA, AUS, 6017
Element 25 Ltd is the operator of the Butcherbird Manganese Project. It predominantly generates revenue from the sales of manganese ore to customers. Geographically, the group has its presence in Australia.
26GF Score

Get the complete analysis for ELMTF

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

$0.15
Price
$0.02
GF Value