Euroapi (FRA:940) Days Payable: 54.67 (As of Dec. 2025) — 12% Below Median


FRA:940 Euroapi SA FRA:940
58 GF Score
Price €1.36
GF Value €2.89
Valuation Possible Value Trap
! 6 Warning Signs
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What is Euroapi Days Payable?

Euroapi FRA:940 +2.11% 58 Days Payable is 54.67 as of Dec. 2025, which is 12% below its 10-year median of 62.14. GuruFocus rates FRA:940 with a GF Score™ of 58/100 and a GF Value™ of €2.89 (Possible Value Trap). The stock has 6 warning signs investors should review. Among 922 Drug Manufacturers companies, Euroapi ranks worse than 70.17% on this metric.

Euroapi's average Accounts Payable for the six months ended in Dec. 2025 was €110.8 Mil. Euroapi's Cost of Goods Sold for the six months ended in Dec. 2025 was €369.9 Mil. Hence, Euroapi's Days Payable for the six months ended in Dec. 2025 was 54.67.

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

FRA:940' s Days Payable Range Over the Past 10 Years
Min: 53.06   Med: 62.14   Max: 92.88
Current: 56.12

During the past 7 years, Euroapi's highest Days Payable was 92.88. The lowest was 53.06. And the median was 62.14.

FRA:940's Days Payable is ranked worse than
70.17% of 922 companies
in the Drug Manufacturers industry
Industry Median: 90.835 vs FRA:940: 56.12

Euroapi's Days Payable increased from Dec. 2024 (53.49) to Dec. 2025 (54.67). It may suggest that Euroapi delayed paying its suppliers.


Euroapi Days Payable Historical Data

* Premium members only.

The historical data trend for Euroapi'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.

Euroapi Days Payable Chart

Euroapi Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial 74.68 92.88 81.01 62.14 55.54

Euroapi Semi-Annual Data
Dec19 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 65.37 78.40 53.49 58.33 54.67

FRA:940 vs ZTS, UTHR, VTRS: Days Payable Comparison

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


Euroapi Days Payable vs Drug Manufacturers Industry

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

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


FRA:940
58GF Score
Euroapi SA FRA:940
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Euroapi 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.

Euroapi'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
=( (104.9 + 110.5) / 2 ) / 707.8*365
=107.7 / 707.8*365
=55.54

Euroapi'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
=( (111.1 + 110.5) / 2 ) / 369.9*365 / 2
=110.8 / 369.9*365 / 2
=54.67

* 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 54.67 mean?
Euroapi (FRA:940) has a Days Payable of 54.67 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 Euroapi and its competitors. This is 12% below median its historical median of 62.14. Over the past decade, Euroapi's Days Payable has ranged from 53.06 to 92.88. According to the industry distribution chart, Euroapi ranks #647 out of 922 companies in the Drug Manufacturers industry, placing it in the top 70.2%.
Is Euroapi's Days Payable too high?
Euroapi's current Days Payable of 54.67 is 12% below median its 10-year median of 62.14. Over the past 10 years, this metric has ranged from a low of 53.06 to a high of 92.88. The Drug Manufacturers industry median Days Payable is 90.84. Euroapi's value of 54.67 is 39.8% below this industry median. Based on the distribution chart, Euroapi ranks #647 out of 922 companies in the Drug Manufacturers industry, which is below the industry midpoint. Overall, Euroapi has a GF Score™ of 58/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Euroapi's Days Payable compare to ZTS and UTHR?
According to the Drug Manufacturers industry distribution chart, Euroapi ranks #647 out of 922 companies for Days Payable. This places Euroapi in the lower half of its industry. The industry median Days Payable is 90.84. Euroapi's value of 54.67 is 39.8% below this benchmark. Historically, Euroapi's own Days Payable has ranged from 53.06 to 92.88 over the past decade. While the company's 10-year median is 62.14 vs. the industry median of 90.84, Euroapi 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 90.84, 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. Euroapi's current Days Payable of 54.67 is 39.8% 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 Euroapi and its competitors. For the Drug Manufacturers industry, the median Days Payable is 90.84 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Euroapi's current Days Payable is 54.67, which is 12% below median its own 10-year median of 62.14. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Euroapi stock overvalued right now?
Based on GuruFocus' analysis, Euroapi (FRA:940) is currently considered Possible Value Trap. The stock's GF Value™ is €2.89, compared to a current price of €1.36 — trading 53.1% below its estimated fair value. The current Days Payable is 54.67, which is 12% below median its 10-year median of 62.14 and 39.8% below the Drug Manufacturers industry median of 90.84. Euroapi's overall GF Score™ is 58/100 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 Euroapi (FRA:940), the current Days Payable is 54.67 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 Euroapi (FRA:940) Overvalued in 2026?

Based on GuruFocus' analysis, Euroapi stock appears to be undervalued. The current stock price of €1.36 is trading 53.1% below its estimated GF Value™ of €2.89. GuruFocus considers Euroapi to be Possible Value Trap.

Key valuation signals for FRA:940:

  • Days Payable: 54.67 (12% below median its 10-year median of 62.14)
  • GF Value™: €2.89 vs. price of €1.36 (53.1% below fair value)
  • GF Score™: 58/100 with 6 warning signs
  • Industry Position: 39.8% below the Drug Manufacturers median (#647 of 922)

No single metric tells the full story. See the FRA:940 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Euroapi Business Description

Address 32 rue Alexandre Duma, Paris, FRA, 75011
Euroapi SA develops, manufactures, markets, and distributes Active Pharmaceutical Ingredients (APIs) and Intermediates used in the formulation of medicines for human and veterinary use, both from originators, generics, and cosmetics. The company offers vitamin B12, prostaglandins, oligonucleotides, peptides, corticoids and hormones, anti-infectives, opiates, analgesics, and others. It also offers Contract Development Manufacturing Organization (CDMO) services to its customers.
58GF Score

Get the complete analysis for FRA:940

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

€1.36
Price
€2.89
GF Value