PharmaEssentia (FRA:8Z1) Days Payable: 30.42 (As of Dec. 2025) — 72% Below Median


FRA:8Z1 PharmaEssentia Corp FRA:8Z1
82 GF Score
Price €15.50
GF Value €14.98
! 6 Warning Signs
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What is PharmaEssentia Days Payable?

PharmaEssentia FRA:8Z1 82 Days Payable is 30.42 as of Dec. 2025, which is 72% below its 10-year median of 107.54. GuruFocus rates FRA:8Z1 with a GF Score™ of 82/100 and a GF Value™ of €14.98. The stock has 6 warning signs investors should review. Among 922 Drug Manufacturers companies, PharmaEssentia ranks worse than 86.01% on this metric.

PharmaEssentia's average Accounts Payable for the three months ended in Dec. 2025 was €4.9 Mil. PharmaEssentia's Cost of Goods Sold for the three months ended in Dec. 2025 was €14.8 Mil. Hence, PharmaEssentia's Days Payable for the three months ended in Dec. 2025 was 30.42.

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

FRA:8Z1' s Days Payable Range Over the Past 10 Years
Min: 30.68   Med: 107.54   Max: 4400.38
Current: 35.44

During the past 13 years, PharmaEssentia's highest Days Payable was 4400.38. The lowest was 30.68. And the median was 107.54.

FRA:8Z1's Days Payable is ranked worse than
86.01% of 922 companies
in the Drug Manufacturers industry
Industry Median: 90.61 vs FRA:8Z1: 35.44

PharmaEssentia's Days Payable declined from Dec. 2024 (32.42) to Dec. 2025 (30.42). It may suggest that PharmaEssentia accelerated paying its suppliers.


PharmaEssentia Days Payable Historical Data

* Premium members only.

The historical data trend for PharmaEssentia'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.

PharmaEssentia Days Payable Chart

PharmaEssentia 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 162.84 92.90 110.96 39.60 31.72

PharmaEssentia Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 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 32.42 40.37 33.14 49.03 30.42

FRA:8Z1 vs ZTS, UTHR: Days Payable Comparison

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


PharmaEssentia Days Payable vs Drug Manufacturers Industry

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

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


FRA:8Z1
82GF Score
PharmaEssentia Corp FRA:8Z1
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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PharmaEssentia 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.

PharmaEssentia'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
=( (3.707 + 4.268) / 2 ) / 45.879*365
=3.9875 / 45.879*365
=31.72

PharmaEssentia'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: Sep. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (5.605 + 4.268) / 2 ) / 14.809*365 / 4
=4.9365 / 14.809*365 / 4
=30.42

* 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 30.42 mean?
PharmaEssentia (FRA:8Z1) has a Days Payable of 30.42 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 PharmaEssentia and its competitors. This is 72% below median its historical median of 107.54. Over the past decade, PharmaEssentia's Days Payable has ranged from 30.68 to 4,400.38. According to the industry distribution chart, PharmaEssentia ranks #793 out of 922 companies in the Drug Manufacturers industry, placing it in the top 86%.
Is PharmaEssentia's Days Payable too high?
PharmaEssentia's current Days Payable of 30.42 is 72% below median its 10-year median of 107.54. Over the past 10 years, this metric has ranged from a low of 30.68 to a high of 4,400.38. The Drug Manufacturers industry median Days Payable is 90.61. PharmaEssentia's value of 30.42 is 66.4% below this industry median. Based on the distribution chart, PharmaEssentia ranks #793 out of 922 companies in the Drug Manufacturers industry, which is in the bottom quartile relative to peers. Overall, PharmaEssentia has a GF Score™ of 82/100, reflecting its overall financial health beyond just this single metric.
How does PharmaEssentia's Days Payable compare to ZTS and UTHR?
According to the Drug Manufacturers industry distribution chart, PharmaEssentia ranks #793 out of 922 companies for Days Payable. This places PharmaEssentia in the lower half of its industry. The industry median Days Payable is 90.61. PharmaEssentia's value of 30.42 is 66.4% below this benchmark. Historically, PharmaEssentia's own Days Payable has ranged from 30.68 to 4,400.38 over the past decade. While the company's 10-year median is 107.54 vs. the industry median of 90.61, PharmaEssentia 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 90.61, based on 922 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. PharmaEssentia's current Days Payable of 30.42 is 66.4% 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 PharmaEssentia and its competitors. For the Drug Manufacturers industry, the median Days Payable is 90.61 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. PharmaEssentia's current Days Payable is 30.42, which is 72% below median its own 10-year median of 107.54. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PharmaEssentia stock overvalued right now?
PharmaEssentia (FRA:8Z1) has a current Days Payable of 30.42. The stock's GF Value™ is €14.98, compared to a current price of €15.50 — trading 3.5% above its estimated fair value. The current Days Payable is 30.42, which is 72% below median its 10-year median of 107.54 and 66.4% below the Drug Manufacturers industry median of 90.61. PharmaEssentia's overall GF Score™ is 82/100 with 6 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 PharmaEssentia (FRA:8Z1), the current Days Payable is 30.42 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 PharmaEssentia (FRA:8Z1) Overvalued in 2026?

Based on GuruFocus' analysis, PharmaEssentia stock appears to be overvalued. The current stock price of €15.50 is trading 3.5% above its estimated GF Value™ of €14.98.

Key valuation signals for FRA:8Z1:

  • Days Payable: 30.42 (72% below median its 10-year median of 107.54)
  • GF Value™: €14.98 vs. price of €15.50 (3.5% above fair value)
  • GF Score™: 82/100 with 6 warning signs
  • Industry Position: 66.4% below the Drug Manufacturers median (#793 of 922)

No single metric tells the full story. See the FRA:8Z1 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


PharmaEssentia Business Description

Other Exchanges 6446:Taiwan
Address 13th Floor, No.3, Park Street, Nangang District, Taipei, TWN, 115
PharmaEssentia Corp engages in medicine discovery, supplements in developing specialty pharmaceutical reagents, API and new drug patterns developments. Its products include BESREMi, Ropeginterferon alfa-2b, Ropeg + anti PD-1, PEG-IL-2, PEG-Cytokines, PD-1-IL-2v, NY-ESO-1 TCR-T, among others. It derives revenue from medicine products sales from contracts with customers.
82GF Score

Get the complete analysis for FRA:8Z1

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

€15.50
Price
€14.98
GF Value