CFI Holding (FRA:681) Days Payable: 277.36 (As of Mar. 2026) — 30% Above Median


FRA:681 CFI Holding SA FRA:681
47 GF Score
Price €0.02
GF Value €0.04
Valuation Possible Value Trap
! 3 Warning Signs
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What is CFI Holding Days Payable?

CFI Holding FRA:681 47 Days Payable is 277.36 as of Mar. 2026, which is 30% above its 10-year median of 213.95. GuruFocus rates FRA:681 with a GF Score™ of 47/100 and a GF Value™ of €0.04 (Possible Value Trap). The stock has 3 warning signs investors should review. Among 507 Conglomerates companies, CFI Holding ranks better than 95.46% on this metric.

CFI Holding's average Accounts Payable for the three months ended in Mar. 2026 was €14.67 Mil. CFI Holding's Cost of Goods Sold for the three months ended in Mar. 2026 was €4.83 Mil. Hence, CFI Holding's Days Payable for the three months ended in Mar. 2026 was 277.36.

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

FRA:681' s Days Payable Range Over the Past 10 Years
Min: 26.4   Med: 213.95   Max: 360.82
Current: 290.37

During the past 13 years, CFI Holding's highest Days Payable was 360.82. The lowest was 26.40. And the median was 213.95.

FRA:681's Days Payable is ranked better than
95.46% of 507 companies
in the Conglomerates industry
Industry Median: 56 vs FRA:681: 290.37

CFI Holding's Days Payable increased from Mar. 2025 (244.06) to Mar. 2026 (277.36). It may suggest that CFI Holding delayed paying its suppliers.


CFI Holding Days Payable Historical Data

* Premium members only.

The historical data trend for CFI Holding'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.

CFI Holding Days Payable Chart

CFI Holding 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 26.40 360.81 269.54 273.24 329.49

CFI Holding 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 244.06 247.86 288.89 410.37 277.36

FRA:681 vs HON, MMM: Days Payable Comparison

For the Conglomerates subindustry, CFI Holding'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.


CFI Holding Days Payable vs Conglomerates Industry

For the Conglomerates industry and Industrials sector, CFI Holding's Days Payable distribution charts can be found below:

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


FRA:681
47GF Score
CFI Holding SA FRA:681
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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CFI Holding 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.

CFI Holding'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
=( (12.84 + 17.09) / 2 ) / 16.578*365
=14.965 / 16.578*365
=329.49

CFI Holding'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
=( (17.09 + 12.254) / 2 ) / 4.827*365 / 4
=14.672 / 4.827*365 / 4
=277.36

* 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 277.36 mean?
CFI Holding (FRA:681) has a Days Payable of 277.36 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 CFI Holding and its competitors. This is 30% above median its historical median of 213.95. Over the past decade, CFI Holding's Days Payable has ranged from 26.40 to 360.82. According to the industry distribution chart, CFI Holding ranks #23 out of 507 companies in the Conglomerates industry, placing it in the top 4.5%.
Is CFI Holding's Days Payable too high?
CFI Holding's current Days Payable of 277.36 is 30% above median its 10-year median of 213.95. Over the past 10 years, this metric has ranged from a low of 26.40 to a high of 360.82. The Conglomerates industry median Days Payable is 56.00. CFI Holding's value of 277.36 is 395.3% above this industry median. Based on the distribution chart, CFI Holding ranks #23 out of 507 companies in the Conglomerates industry, which is in the top quartile — a strong position relative to peers. Overall, CFI Holding has a GF Score™ of 47/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does CFI Holding's Days Payable compare to HON and MMM?
According to the Conglomerates industry distribution chart, CFI Holding ranks #23 out of 507 companies for Days Payable. This places CFI Holding in the top 5% of its industry — outperforming the majority of peers. The industry median Days Payable is 56.00. CFI Holding's value of 277.36 is 395.3% above this benchmark. Historically, CFI Holding's own Days Payable has ranged from 26.40 to 360.82 over the past decade. While the company's 10-year median is 213.95 vs. the industry median of 56.00, CFI Holding 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 Conglomerates company?
The median Days Payable among Conglomerates companies is 56.00, based on 507 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. CFI Holding's current Days Payable of 277.36 is 395.3% 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 CFI Holding and its competitors. For the Conglomerates industry, the median Days Payable is 56.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. CFI Holding's current Days Payable is 277.36, which is 30% above median its own 10-year median of 213.95. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CFI Holding stock overvalued right now?
Based on GuruFocus' analysis, CFI Holding (FRA:681) is currently considered Possible Value Trap. The stock's GF Value™ is €0.04, compared to a current price of €0.02 — trading 43.8% below its estimated fair value. The current Days Payable is 277.36, which is 30% above median its 10-year median of 213.95 and 395.3% above the Conglomerates industry median of 56.00. CFI Holding's overall GF Score™ is 47/100 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 CFI Holding (FRA:681), the current Days Payable is 277.36 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 CFI Holding (FRA:681) Overvalued in 2026?

Based on GuruFocus' analysis, CFI Holding stock appears to be undervalued. The current stock price of €0.02 is trading 43.8% below its estimated GF Value™ of €0.04. GuruFocus considers CFI Holding to be Possible Value Trap.

Key valuation signals for FRA:681:

  • Days Payable: 277.36 (30% above median its 10-year median of 213.95)
  • GF Value™: €0.04 vs. price of €0.02 (43.8% below fair value)
  • GF Score™: 47/100 with 3 warning signs
  • Industry Position: 395.3% above the Conglomerates median (#23 of 507)

No single metric tells the full story. See the FRA:681 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


CFI Holding Business Description

Other Exchanges CFI:Poland
Address ul. Teatralna 10-12, Wroclaw, POL, 50-055
CFI Holding SA is a Poland based company engaged in providing construction services. The company offers design, construction, sale, rental and management of residential buildings and public facilities, such as hospitals, petrol stations, warehouses, and others.
47GF Score

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

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GF Value