Buckle (FRA:BK2) Days Payable: 31.78 (As of Apr. 2026) — 38% Above Median


FRA:BK2 Buckle Inc FRA:BK2
79 GF Score
Price €36.58
GF Value €39.64
Valuation Fairly Valued
! 2 Warning Signs
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What is Buckle Days Payable?

Buckle FRA:BK2 +1.55% 79 Days Payable is 31.78 as of Apr. 2026, which is 38% above its 10-year median of 23.00. GuruFocus rates FRA:BK2 with a GF Score™ of 79/100 and a GF Value™ of €39.64 (Fairly Valued). The stock has 2 warning signs investors should review. Among 1,098 Retail - Cyclical companies, Buckle ranks worse than 67.85% on this metric.

Buckle's average Accounts Payable for the three months ended in Apr. 2026 was €46 Mil. Buckle's Cost of Goods Sold for the three months ended in Apr. 2026 was €133 Mil. Hence, Buckle's Days Payable for the three months ended in Apr. 2026 was 31.78.

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

FRA:BK2' s Days Payable Range Over the Past 10 Years
Min: 18.62   Med: 23   Max: 35.35
Current: 35.35

During the past 13 years, Buckle's highest Days Payable was 35.35. The lowest was 18.62. And the median was 23.00.

FRA:BK2's Days Payable is ranked worse than
67.85% of 1098 companies
in the Retail - Cyclical industry
Industry Median: 51.755 vs FRA:BK2: 35.35

Buckle's Days Payable declined from Apr. 2025 (35.50) to Apr. 2026 (31.78). It may suggest that Buckle accelerated paying its suppliers.


Buckle Days Payable Historical Data

* Premium members only.

The historical data trend for Buckle'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.

Buckle Days Payable Chart

Buckle Annual Data
Trend Jan16 Jan17 Jan18 Jan19 Jan20 Jan21 Jan22 Jan23 Jan24 Jan25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 26.42 28.52 27.80 25.95 26.18

Buckle Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
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 35.50 39.19 42.05 31.33 31.78

FRA:BK2 vs CRI, AEO, SFIX: Days Payable Comparison

For the Apparel Retail subindustry, Buckle'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.


Buckle Days Payable vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Buckle's Days Payable distribution charts can be found below:

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


FRA:BK2
79GF Score
Buckle Inc FRA:BK2
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Buckle 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.

Buckle's Days Payable for the fiscal year that ended in Jan. 2025 is calculated as

Days Payable (A: Jan. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Jan. 2024 ) + Accounts Payable (A: Jan. 2025 )) / count ) / Cost of Goods Sold (A: Jan. 2025 )*Days in Period
=( (42.189 + 44.419) / 2 ) / 603.656*365
=43.304 / 603.656*365
=26.18

Buckle's Days Payable for the quarter that ended in Apr. 2026 is calculated as:

Days Payable (Q: Apr. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Jan. 2026 ) + Accounts Payable (Q: Apr. 2026 )) / count ) / Cost of Goods Sold (Q: Apr. 2026 )*Days in Period
=( (40.634 + 51.829) / 2 ) / 132.746*365 / 4
=46.2315 / 132.746*365 / 4
=31.78

* 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 31.78 mean?
Buckle (FRA:BK2) has a Days Payable of 31.78 as of Apr. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Buckle and its competitors. This is 38% above median its historical median of 23.00. Over the past decade, Buckle's Days Payable has ranged from 18.62 to 35.35. According to the industry distribution chart, Buckle ranks #745 out of 1098 companies in the Retail - Cyclical industry, placing it in the top 67.9%.
Is Buckle's Days Payable too high?
Buckle's current Days Payable of 31.78 is 38% above median its 10-year median of 23.00. Over the past 10 years, this metric has ranged from a low of 18.62 to a high of 35.35. The Retail - Cyclical industry median Days Payable is 51.76. Buckle's value of 31.78 is 38.6% below this industry median. Based on the distribution chart, Buckle ranks #745 out of 1098 companies in the Retail - Cyclical industry, which is below the industry midpoint. Overall, Buckle has a GF Score™ of 79/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Buckle's Days Payable compare to CRI and AEO?
According to the Retail - Cyclical industry distribution chart, Buckle ranks #745 out of 1098 companies for Days Payable. This places Buckle in the lower half of its industry. The industry median Days Payable is 51.76. Buckle's value of 31.78 is 38.6% below this benchmark. Historically, Buckle's own Days Payable has ranged from 18.62 to 35.35 over the past decade. While the company's 10-year median is 23.00 vs. the industry median of 51.76, Buckle 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 Retail - Cyclical company?
The median Days Payable among Retail - Cyclical companies is 51.76, based on 1,098 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. Buckle's current Days Payable of 31.78 is 38.6% 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 Buckle and its competitors. For the Retail - Cyclical industry, the median Days Payable is 51.76 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Buckle's current Days Payable is 31.78, which is 38% above median its own 10-year median of 23.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Buckle stock overvalued right now?
Based on GuruFocus' analysis, Buckle (FRA:BK2) is currently considered Fairly Valued. The stock's GF Value™ is €39.64, compared to a current price of €36.58 — trading 7.7% below its estimated fair value. The current Days Payable is 31.78, which is 38% above median its 10-year median of 23.00 and 38.6% below the Retail - Cyclical industry median of 51.76. Buckle's overall GF Score™ is 79/100 with 2 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 Buckle (FRA:BK2), the current Days Payable is 31.78 as of Apr. 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 Buckle (FRA:BK2) Overvalued in 2026?

Based on GuruFocus' analysis, Buckle stock appears to be undervalued. The current stock price of €36.58 is trading 7.7% below its estimated GF Value™ of €39.64. GuruFocus considers Buckle to be Fairly Valued.

Key valuation signals for FRA:BK2:

  • Days Payable: 31.78 (38% above median its 10-year median of 23.00)
  • GF Value™: €39.64 vs. price of €36.58 (7.7% below fair value)
  • GF Score™: 79/100 with 2 warning signs
  • Industry Position: 38.6% below the Retail - Cyclical median (#745 of 1098)

No single metric tells the full story. See the FRA:BK2 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Buckle Business Description

Other Exchanges BKE:USA0HQ7:UKBK2:Germany
Address 2407 West 24th Street, Kearney, NE, USA, 68845-4915
Buckle Inc is a retailer of casual apparel, footwear, and accessories. The company retails medium to affordable priced casual apparel, footwear, and accessories for fashion-conscious young men and women. It retails under the brand names 'Buckle' and 'The Buckle'. Buckle markets a wide selection of mostly brand-name casual apparel including denim, other casual bottoms, tops, sportswear, outerwear, accessories, and footwear.
79GF Score

Get the complete analysis for FRA:BK2

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

€36.58
Price
€39.64
GF Value