B3 Consulting Group AB (FRA:B37) Days Payable: 14.83 (As of Dec. 2025) — 23% Below Median


FRA:B37 B3 Consulting Group AB FRA:B37
66 GF Score
Price €1.58
GF Value €7.49
! 6 Warning Signs
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What is B3 Consulting Group AB Days Payable?

B3 Consulting Group AB FRA:B37 -0.63% 66 Days Payable is 14.83 as of Dec. 2025, which is 23% below its 10-year median of 19.28. GuruFocus rates FRA:B37 with a GF Score™ of 66/100 and a GF Value™ of €7.49. The stock has 6 warning signs investors should review. Among 2,602 Software companies, B3 Consulting Group AB ranks worse than 82.97% on this metric.

B3 Consulting Group AB's average Accounts Payable for the three months ended in Dec. 2025 was €3.5 Mil. B3 Consulting Group AB's Cost of Goods Sold for the three months ended in Dec. 2025 was €21.5 Mil. Hence, B3 Consulting Group AB's Days Payable for the three months ended in Dec. 2025 was 14.83.

The historical rank and industry rank for B3 Consulting Group AB's Days Payable or its related term are showing as below:

FRA:B37' s Days Payable Range Over the Past 10 Years
Min: 16.18   Med: 19.28   Max: 24
Current: 18.03

During the past 13 years, B3 Consulting Group AB's highest Days Payable was 24.00. The lowest was 16.18. And the median was 19.28.

FRA:B37's Days Payable is ranked worse than
82.97% of 2602 companies
in the Software industry
Industry Median: 53.825 vs FRA:B37: 18.03

B3 Consulting Group AB's Days Payable declined from Dec. 2024 (20.51) to Dec. 2025 (14.83). It may suggest that B3 Consulting Group AB accelerated paying its suppliers.


B3 Consulting Group AB Days Payable Historical Data

* Premium members only.

The historical data trend for B3 Consulting Group AB'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.

B3 Consulting Group AB Days Payable Chart

B3 Consulting Group AB 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 19.17 17.23 17.42 22.74 18.80

B3 Consulting Group AB 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 20.51 19.15 16.43 20.03 14.83

FRA:B37 vs IBM, ACN, FISV: Days Payable Comparison

For the Information Technology Services subindustry, B3 Consulting Group AB'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.


B3 Consulting Group AB Days Payable vs Software Industry

For the Software industry and Technology sector, B3 Consulting Group AB's Days Payable distribution charts can be found below:

* The bar in red indicates where B3 Consulting Group AB's Days Payable falls into.


FRA:B37
66GF Score
B3 Consulting Group AB FRA:B37
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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B3 Consulting Group AB 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.

B3 Consulting Group AB'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
=( (5.364 + 3.225) / 2 ) / 83.392*365
=4.2945 / 83.392*365
=18.80

B3 Consulting Group AB'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
=( (3.763 + 3.225) / 2 ) / 21.494*365 / 4
=3.494 / 21.494*365 / 4
=14.83

* 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 14.83 mean?
B3 Consulting Group AB (FRA:B37) has a Days Payable of 14.83 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 B3 Consulting Group AB and its competitors. This is 23% below median its historical median of 19.28. Over the past decade, B3 Consulting Group AB's Days Payable has ranged from 16.18 to 24.00. According to the industry distribution chart, B3 Consulting Group AB ranks #2159 out of 2602 companies in the Software industry, placing it in the top 83%.
Is B3 Consulting Group AB's Days Payable too high?
B3 Consulting Group AB's current Days Payable of 14.83 is 23% below median its 10-year median of 19.28. Over the past 10 years, this metric has ranged from a low of 16.18 to a high of 24.00. The Software industry median Days Payable is 53.83. B3 Consulting Group AB's value of 14.83 is 72.4% below this industry median. Based on the distribution chart, B3 Consulting Group AB ranks #2159 out of 2602 companies in the Software industry, which is in the bottom quartile relative to peers. Overall, B3 Consulting Group AB has a GF Score™ of 66/100, reflecting its overall financial health beyond just this single metric.
How does B3 Consulting Group AB's Days Payable compare to IBM and ACN?
According to the Software industry distribution chart, B3 Consulting Group AB ranks #2159 out of 2602 companies for Days Payable. This places B3 Consulting Group AB in the lower half of its industry. The industry median Days Payable is 53.83. B3 Consulting Group AB's value of 14.83 is 72.4% below this benchmark. Historically, B3 Consulting Group AB's own Days Payable has ranged from 16.18 to 24.00 over the past decade. While the company's 10-year median is 19.28 vs. the industry median of 53.83, B3 Consulting Group AB 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 Software company?
The median Days Payable among Software companies is 53.83, based on 2,602 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. B3 Consulting Group AB's current Days Payable of 14.83 is 72.4% 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 B3 Consulting Group AB and its competitors. For the Software industry, the median Days Payable is 53.83 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. B3 Consulting Group AB's current Days Payable is 14.83, which is 23% below median its own 10-year median of 19.28. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is B3 Consulting Group AB stock overvalued right now?
B3 Consulting Group AB (FRA:B37) has a current Days Payable of 14.83. The stock's GF Value™ is €7.49, compared to a current price of €1.58 — trading 78.9% below its estimated fair value. The current Days Payable is 14.83, which is 23% below median its 10-year median of 19.28 and 72.4% below the Software industry median of 53.83. B3 Consulting Group AB's overall GF Score™ is 66/100 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 B3 Consulting Group AB (FRA:B37), the current Days Payable is 14.83 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 B3 Consulting Group AB (FRA:B37) Overvalued in 2026?

Based on GuruFocus' analysis, B3 Consulting Group AB stock appears to be undervalued. The current stock price of €1.58 is trading 78.9% below its estimated GF Value™ of €7.49.

Key valuation signals for FRA:B37:

  • Days Payable: 14.83 (23% below median its 10-year median of 19.28)
  • GF Value™: €7.49 vs. price of €1.58 (78.9% below fair value)
  • GF Score™: 66/100 with 6 warning signs
  • Industry Position: 72.4% below the Software median (#2159 of 2602)

No single metric tells the full story. See the FRA:B37 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


B3 Consulting Group AB Business Description

Other Exchanges B3:Sweden0RL1:UKB37:Germany
Address Kungsbron 2, Box 8, Stockholm, SWE, SE-101 20
B3 Consulting Group AB is a Sweden based consultancy company which help businesses to streamline their IT operations by developing their technology, processes, strategies, and organization. The company has expertise in fields such as IT management, systems development, databases, telecommunications solutions, healthcare, infrastructure and cloud solutions, testing and quality management, and digital channels.
66GF Score

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

€1.58
Price
€7.49
GF Value