ESP (Espey Manufacturing & Electronics) Days Payable: 42.65 (As of Mar. 2026) — 37% Above Median

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ESP Espey Manufacturing & Electronics Corp ESP
76 GF Score
Price $60.45
GF Value $28.44
Valuation Significantly Overvalued
! 2 Warning Signs
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What is Espey Manufacturing & Electronics Days Payable?

Espey Manufacturing & Electronics ESP -1.13% 76 Days Payable is 42.65 as of Mar. 2026, which is 37% above its 10-year median of 31.08. GuruFocus rates ESP with a GF Score™ of 76/100 and a GF Value™ of $28.44 (Significantly Overvalued). The stock has 2 warning signs investors should review. Among 2,993 Industrial Products companies, Espey Manufacturing & Electronics ranks worse than 77.45% on this metric.

Espey Manufacturing & Electronics's average Accounts Payable for the three months ended in Mar. 2026 was $3.36 Mil. Espey Manufacturing & Electronics's Cost of Goods Sold for the three months ended in Mar. 2026 was $7.19 Mil. Hence, Espey Manufacturing & Electronics's Days Payable for the three months ended in Mar. 2026 was 42.65.

The historical rank and industry rank for Espey Manufacturing & Electronics's Days Payable or its related term are showing as below:

ESP' s Days Payable Range Over the Past 10 Years
Min: 13.88   Med: 31.08   Max: 41.78
Current: 40.38

During the past 13 years, Espey Manufacturing & Electronics's highest Days Payable was 41.78. The lowest was 13.88. And the median was 31.08.

ESP's Days Payable is ranked worse than
77.45% of 2993 companies
in the Industrial Products industry
Industry Median: 78.08 vs ESP: 40.38

Espey Manufacturing & Electronics's Days Payable increased from Mar. 2025 (29.40) to Mar. 2026 (42.65). It may suggest that Espey Manufacturing & Electronics delayed paying its suppliers.


Espey Manufacturing & Electronics Days Payable Related Terms


Espey Manufacturing & Electronics Days Payable Historical Data

* Premium members only.

The historical data trend for Espey Manufacturing & Electronics'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.

Espey Manufacturing & Electronics Days Payable Chart

Espey Manufacturing & Electronics 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 41.78 32.87 21.81 32.25 37.32

Espey Manufacturing & Electronics 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 29.40 36.96 46.85 40.43 42.65

ESP vs SKYX, EAF, UTKN: Days Payable Comparison

For the Electrical Equipment & Parts subindustry, Espey Manufacturing & Electronics'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.


Espey Manufacturing & Electronics Days Payable vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Espey Manufacturing & Electronics's Days Payable distribution charts can be found below:

* The bar in red indicates where Espey Manufacturing & Electronics's Days Payable falls into.


ESP
76GF Score
Espey Manufacturing & Electronics Corp ESP
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Espey Manufacturing & Electronics 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.

Espey Manufacturing & Electronics'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
=( (3.751 + 2.642) / 2 ) / 31.266*365
=3.1965 / 31.266*365
=37.32

Espey Manufacturing & Electronics'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
=( (3.629 + 3.096) / 2 ) / 7.194*365 / 4
=3.3625 / 7.194*365 / 4
=42.65

* 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 42.65 mean?
Espey Manufacturing & Electronics (ESP) has a Days Payable of 42.65 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 Espey Manufacturing & Electronics and its competitors. This is 37% above median its historical median of 31.08. Over the past decade, Espey Manufacturing & Electronics' Days Payable has ranged from 13.88 to 41.78. According to the industry distribution chart, Espey Manufacturing & Electronics ranks #2318 out of 2993 companies in the Industrial Products industry, placing it in the top 77.4%.
Is Espey Manufacturing & Electronics' Days Payable too high?
Espey Manufacturing & Electronics' current Days Payable of 42.65 is 37% above median its 10-year median of 31.08. Over the past 10 years, this metric has ranged from a low of 13.88 to a high of 41.78. The Industrial Products industry median Days Payable is 78.08. Espey Manufacturing & Electronics' value of 42.65 is 45.4% below this industry median. Based on the distribution chart, Espey Manufacturing & Electronics ranks #2318 out of 2993 companies in the Industrial Products industry, which is in the bottom quartile relative to peers. Overall, Espey Manufacturing & Electronics has a GF Score™ of 76/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Espey Manufacturing & Electronics' Days Payable compare to SKYX and EAF?
According to the Industrial Products industry distribution chart, Espey Manufacturing & Electronics ranks #2318 out of 2993 companies for Days Payable. This places Espey Manufacturing & Electronics in the lower half of its industry. The industry median Days Payable is 78.08. Espey Manufacturing & Electronics' value of 42.65 is 45.4% below this benchmark. Historically, Espey Manufacturing & Electronics' own Days Payable has ranged from 13.88 to 41.78 over the past decade. While the company's 10-year median is 31.08 vs. the industry median of 78.08, Espey Manufacturing & Electronics 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 an Industrial Products company?
The median Days Payable among Industrial Products companies is 78.08, based on 2,993 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. Espey Manufacturing & Electronics's current Days Payable of 42.65 is 45.4% 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 Espey Manufacturing & Electronics and its competitors. For the Industrial Products industry, the median Days Payable is 78.08 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Espey Manufacturing & Electronics's current Days Payable is 42.65, which is 37% above median its own 10-year median of 31.08. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Espey Manufacturing & Electronics stock overvalued right now?
Based on GuruFocus' analysis, Espey Manufacturing & Electronics (ESP) is currently considered Significantly Overvalued. The stock's GF Value™ is $28.44, compared to a current price of $60.45 — trading 112.6% above its estimated fair value. The current Days Payable is 42.65, which is 37% above median its 10-year median of 31.08 and 45.4% below the Industrial Products industry median of 78.08. Espey Manufacturing & Electronics' overall GF Score™ is 76/100 with 2 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 Espey Manufacturing & Electronics (ESP), the current Days Payable is 42.65 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 Espey Manufacturing & Electronics (ESP) Overvalued in 2026?

Based on GuruFocus' analysis, Espey Manufacturing & Electronics stock appears to be overvalued. The current stock price of $60.45 is trading 112.6% above its estimated GF Value™ of $28.44. GuruFocus considers Espey Manufacturing & Electronics to be Significantly Overvalued.

Key valuation signals for ESP:

  • Days Payable: 42.65 (37% above median its 10-year median of 31.08)
  • GF Value™: $28.44 vs. price of $60.45 (112.6% above fair value)
  • GF Score™: 76/100 with 2 warning signs
  • Industry Position: 45.4% below the Industrial Products median (#2318 of 2993)

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


Espey Manufacturing & Electronics Business Description

Address 233 Ballston Avenue, Saratoga Springs, NY, USA, 12866
Espey Manufacturing & Electronics Corp is a power electronics design and OEM manufacturing company delivering products for military and severe environment applications. Its products include power supplies, power converters, filters, power transformers, magnetic components, power distribution equipment, UPS systems, and antennas. The applications of these products include AC and DC locomotives, shipboard power, shipboard radar, airborne power, ground-based radar, and ground mobile power. Espey services include design and development to specification, build to specifications provided by the customer, build to print, design services, design studies, environmental testing services, metal fabrication, painting services, and development of automatic testing equipment.
76GF Score

Get the complete analysis for ESP

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

$60.45
Price
$28.44
GF Value