CSL (FRA:CSJ) Days Payable: 94.11 (As of Dec. 2025) — 132% Above Median


FRA:CSJ CSL Ltd FRA:CSJ
83 GF Score
Price €70.36
GF Value €161.61
Valuation Significantly Undervalued
! 7 Warning Signs
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What is CSL Days Payable?

CSL FRA:CSJ -1.26% 83 Days Payable is 94.11 as of Dec. 2025, which is 132% above its 10-year median of 40.50. GuruFocus rates FRA:CSJ with a GF Score™ of 83/100 and a GF Value™ of €161.61 (Significantly Undervalued). The stock has 7 warning signs investors should review. Among 707 Biotechnology companies, CSL ranks better than 61.81% on this metric.

CSL's average Accounts Payable for the six months ended in Dec. 2025 was €1,704 Mil. CSL's Cost of Goods Sold for the six months ended in Dec. 2025 was €3,305 Mil. Hence, CSL's Days Payable for the six months ended in Dec. 2025 was 94.11.

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

FRA:CSJ' s Days Payable Range Over the Past 10 Years
Min: 33.12   Med: 40.5   Max: 188.43
Current: 188.43

During the past 13 years, CSL's highest Days Payable was 188.43. The lowest was 33.12. And the median was 40.50.

FRA:CSJ's Days Payable is ranked better than
61.81% of 707 companies
in the Biotechnology industry
Industry Median: 113.76 vs FRA:CSJ: 188.43

CSL's Days Payable declined from Jun. 2024 (99.81) to Dec. 2025 (94.11). It may suggest that CSL accelerated paying its suppliers.


CSL Days Payable Historical Data

* Premium members only.

The historical data trend for CSL'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.

CSL Days Payable Chart

CSL Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 41.40 39.70 40.26 43.05 42.39

CSL Semi-Annual Data
Dec15 Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Jun25 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 99.71 91.26 99.81 0.00 94.11

FRA:CSJ vs VRTX, REGN, ALNY: Days Payable Comparison

For the Biotechnology subindustry, CSL'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.


CSL Days Payable vs Biotechnology Industry

For the Biotechnology industry and Healthcare sector, CSL's Days Payable distribution charts can be found below:

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


FRA:CSJ
83GF Score
CSL Ltd FRA:CSJ
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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CSL 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.

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

Days Payable (A: Jun. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Jun. 2024 ) + Accounts Payable (A: Jun. 2025 )) / count ) / Cost of Goods Sold (A: Jun. 2025 )*Days in Period
=( (805.443 + 700.536) / 2 ) / 6484.293*365
=752.9895 / 6484.293*365
=42.39

CSL'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
=( (700.536 + 2708.034) / 2 ) / 3304.98*365 / 2
=1704.285 / 3304.98*365 / 2
=94.11

* 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 94.11 mean?
CSL (FRA:CSJ) has a Days Payable of 94.11 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 CSL and its competitors. This is 132% above median its historical median of 40.50. Over the past decade, CSL's Days Payable has ranged from 33.12 to 188.43. According to the industry distribution chart, CSL ranks #270 out of 707 companies in the Biotechnology industry, placing it in the top 38.2%.
Is CSL's Days Payable too high?
CSL's current Days Payable of 94.11 is 132% above median its 10-year median of 40.50. Over the past 10 years, this metric has ranged from a low of 33.12 to a high of 188.43. The Biotechnology industry median Days Payable is 113.76. CSL's value of 94.11 is 17.3% below this industry median. Based on the distribution chart, CSL ranks #270 out of 707 companies in the Biotechnology industry, which is above the industry midpoint. Overall, CSL has a GF Score™ of 83/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does CSL's Days Payable compare to VRTX and REGN?
According to the Biotechnology industry distribution chart, CSL ranks #270 out of 707 companies for Days Payable. This puts CSL in the upper half of its industry. The industry median Days Payable is 113.76. CSL's value of 94.11 is 17.3% below this benchmark. Historically, CSL's own Days Payable has ranged from 33.12 to 188.43 over the past decade. While the company's 10-year median is 40.50 vs. the industry median of 113.76, CSL 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 Biotechnology company?
The median Days Payable among Biotechnology companies is 113.76, based on 707 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. CSL's current Days Payable of 94.11 is 17.3% 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 CSL and its competitors. For the Biotechnology industry, the median Days Payable is 113.76 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. CSL's current Days Payable is 94.11, which is 132% above median its own 10-year median of 40.50. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CSL stock overvalued right now?
Based on GuruFocus' analysis, CSL (FRA:CSJ) is currently considered Significantly Undervalued. The stock's GF Value™ is €161.61, compared to a current price of €70.36 — trading 56.5% below its estimated fair value. The current Days Payable is 94.11, which is 132% above median its 10-year median of 40.50 and 17.3% below the Biotechnology industry median of 113.76. CSL's overall GF Score™ is 83/100 with 7 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 CSL (FRA:CSJ), the current Days Payable is 94.11 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 CSL (FRA:CSJ) Overvalued in 2026?

Based on GuruFocus' analysis, CSL stock appears to be undervalued. The current stock price of €70.36 is trading 56.5% below its estimated GF Value™ of €161.61. GuruFocus considers CSL to be Significantly Undervalued.

Key valuation signals for FRA:CSJ:

  • Days Payable: 94.11 (132% above median its 10-year median of 40.50)
  • GF Value™: €161.61 vs. price of €70.36 (56.5% below fair value)
  • GF Score™: 83/100 with 7 warning signs
  • Industry Position: 17.3% below the Biotechnology median (#270 of 707)

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


CSL Business Description

Address 655 Elizabeth Street, Melbourne, VIC, AUS, 3000
CSL is one of the largest global biotech companies and has three main segments. CSL Behring either uses plasma-derived proteins or recombinants to treat conditions including immunodeficiencies, bleeding disorders, and neurological indications. CSL Seqirus is the world's second-largest influenza vaccination business and was acquired in fiscal 2016. CSL Vifor is an iron deficiency and nephrology business and was acquired in fiscal 2023. CSL has a strong R&D track record, and the product portfolio and pipeline include nonplasma products as the firm continues to broaden its scope. Originally formed in Australia as a government-owned entity, CSL now earns roughly half its revenue in North America and a quarter in Europe.
83GF Score

Get the complete analysis for FRA:CSJ

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

€70.36
Price
€161.61
GF Value