Boresight (FRA:0T3) Days Payable: 31.41 (As of Dec. 2025)

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.

FRA:0T3 Boresight Ltd FRA:0T3
5 GF Score
Price €0.23
View Full Analysis

What is Boresight Days Payable?

Boresight FRA:0T3 +14.36% 5 Days Payable is 31.41 as of Dec. 2025. GuruFocus rates FRA:0T3 with a GF Score™ of 5/100. Among 339 Aerospace & Defense companies, Boresight ranks better than 71.39% on this metric.

Boresight's average Accounts Payable for the three months ended in Dec. 2025 was €0.39 Mil. Boresight's Cost of Goods Sold for the three months ended in Dec. 2025 was €1.14 Mil. Hence, Boresight's Days Payable for the three months ended in Dec. 2025 was 31.41.

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

FRA:0T3' s Days Payable Range Over the Past 10 Years
Min: 0   Med: 0   Max: 125.63
Current: 125.63

During the past 2 years, Boresight's highest Days Payable was 125.63. The lowest was 0.00. And the median was 0.00.

FRA:0T3's Days Payable is ranked better than
71.39% of 339 companies
in the Aerospace & Defense industry
Industry Median: 64.65 vs FRA:0T3: 125.63

Boresight's Days Payable increased from . 20 (0.00) to Dec. 2025 (31.41). It may suggest that Boresight delayed paying its suppliers.

Boresight Days Payable Historical Data

* Premium members only.

The historical data trend for Boresight'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.

Boresight Days Payable Chart

Boresight Annual Data
Trend Jun24 Jun25
Days Payable
0.00 0.00

Boresight Quarterly Data
Jun24 Jun25 Dec25
Days Payable 0.00 0.00 31.41

FRA:0T3 vs : Days Payable Comparison

For the Aerospace & Defense subindustry, Boresight'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.

Boresight Days Payable vs Aerospace & Defense Industry

For the Aerospace & Defense industry and Industrials sector, Boresight's Days Payable distribution charts can be found below:

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


FRA:0T3
5GF Score
Boresight Ltd FRA:0T3
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Boresight 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.

Boresight'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
=( (0 + 0) / 1 ) / 1.55*365
=0 / 1.55*365
=0.00

Boresight'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 + 0.391) / 1 ) / 1.136*365 / 4
=0.391 / 1.136*365 / 4
=31.41

* 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 31.41 mean?
Boresight (FRA:0T3) has a Days Payable of 31.41 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 Boresight and its competitors. According to the industry distribution chart, Boresight ranks #97 out of 339 companies in the Aerospace & Defense industry, placing it in the top 28.6%.
Is Boresight's Days Payable too high?
Boresight's current Days Payable is 31.41. The Aerospace & Defense industry median Days Payable is 64.65. Boresight's value of 31.41 is 51.4% below this industry median. Based on the distribution chart, Boresight ranks #97 out of 339 companies in the Aerospace & Defense industry, which is above the industry midpoint. Overall, Boresight has a GF Score™ of 5/100, reflecting its overall financial health beyond just this single metric.
How does Boresight's Days Payable compare to ?
According to the Aerospace & Defense industry distribution chart, Boresight ranks #97 out of 339 companies for Days Payable. This puts Boresight in the upper half of its industry. The industry median Days Payable is 64.65. Boresight's value of 31.41 is 51.4% below this benchmark. 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 Aerospace & Defense company?
The median Days Payable among Aerospace & Defense companies is 64.65, based on 339 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. Boresight's current Days Payable of 31.41 is 51.4% 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 Boresight and its competitors. For the Aerospace & Defense industry, the median Days Payable is 64.65 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Boresight's current Days Payable is 31.41. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Boresight stock overvalued right now?
Boresight (FRA:0T3) has a current Days Payable of 31.41. The current Days Payable is 31.41 and 51.4% below the Aerospace & Defense industry median of 64.65. Boresight's overall GF Score™ is 5/100. 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 Boresight (FRA:0T3), the current Days Payable is 31.41 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.

Boresight Business Description

Comparable Companies
Other Exchanges BST:Australia
Address 96 Wollongong Street, Unit 3, Fyshwick, ACT, AUS, 2609
Boresight Ltd is a producer of cost-effective uncrewed aerial systems specifically designed for government, military, and security forces.
5GF Score

Get the complete analysis for FRA:0T3

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

€0.23
Price