Eastman Kodak Co (FRA:KODN) Days Payable: 46.22 (As of Mar. 2026) — 10% Below Median

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FRA:KODN Eastman Kodak Co FRA:KODN
62 GF Score
Price €6.99
GF Value €4.72
Valuation Significantly Overvalued
! 3 Warning Signs
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What is Eastman Kodak Co Days Payable?

Eastman Kodak Co FRA:KODN -1.41% 62 Days Payable is 46.22 as of Mar. 2026, which is 10% below its 10-year median of 51.36. GuruFocus rates FRA:KODN with a GF Score™ of 62/100 and a GF Value™ of €4.72 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 945 Business Services companies, Eastman Kodak Co ranks better than 51.85% on this metric.

Eastman Kodak Co's average Accounts Payable for the three months ended in Mar. 2026 was €91.1 Mil. Eastman Kodak Co's Cost of Goods Sold for the three months ended in Mar. 2026 was €179.9 Mil. Hence, Eastman Kodak Co's Days Payable for the three months ended in Mar. 2026 was 46.22.

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

FRA:KODN' s Days Payable Range Over the Past 10 Years
Min: 48   Med: 51.36   Max: 59.49
Current: 48

During the past 13 years, Eastman Kodak Co's highest Days Payable was 59.49. The lowest was 48.00. And the median was 51.36.

FRA:KODN's Days Payable is ranked better than
51.85% of 945 companies
in the Business Services industry
Industry Median: 45.81 vs FRA:KODN: 48.00

Eastman Kodak Co's Days Payable declined from Mar. 2025 (57.40) to Mar. 2026 (46.22). It may suggest that Eastman Kodak Co accelerated paying its suppliers.


Eastman Kodak Co Days Payable Historical Data

* Premium members only.

The historical data trend for Eastman Kodak Co'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.

Eastman Kodak Co Days Payable Chart

Eastman Kodak Co 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 48.60 48.92 52.91 52.15 51.28

Eastman Kodak Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 57.40 53.51 49.02 41.69 46.22

FRA:KODN vs BKSY, TRNS, LZ: Days Payable Comparison

For the Specialty Business Services subindustry, Eastman Kodak Co'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.


Eastman Kodak Co Days Payable vs Business Services Industry

For the Business Services industry and Industrials sector, Eastman Kodak Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Eastman Kodak Co's Days Payable falls into.


FRA:KODN
62GF Score
Eastman Kodak Co FRA:KODN
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Eastman Kodak Co 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.

Eastman Kodak Co'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
=( (114.6 + 86.254) / 2 ) / 714.798*365
=100.427 / 714.798*365
=51.28

Eastman Kodak Co's Days Payable for the quarter that ended in Mar. 2026 is calculated as:

Days Payable (Q: Mar. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Dec. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (86.254 + 96.015) / 2 ) / 179.92*365 / 4
=91.1345 / 179.92*365 / 4
=46.22

* 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 46.22 mean?
Eastman Kodak Co (FRA:KODN) has a Days Payable of 46.22 as of Mar. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Eastman Kodak Co and its competitors. This is 10% below median its historical median of 51.36. Over the past decade, Eastman Kodak Co's Days Payable has ranged from 48.00 to 59.49. According to the industry distribution chart, Eastman Kodak Co ranks #455 out of 945 companies in the Business Services industry, placing it in the top 48.1%.
Is Eastman Kodak Co's Days Payable too high?
Eastman Kodak Co's current Days Payable of 46.22 is 10% below median its 10-year median of 51.36. Over the past 10 years, this metric has ranged from a low of 48.00 to a high of 59.49. The Business Services industry median Days Payable is 45.81. Eastman Kodak Co's value of 46.22 is 0.9% above this industry median. Based on the distribution chart, Eastman Kodak Co ranks #455 out of 945 companies in the Business Services industry, which is above the industry midpoint. Overall, Eastman Kodak Co has a GF Score™ of 62/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Eastman Kodak Co's Days Payable compare to BKSY and TRNS?
According to the Business Services industry distribution chart, Eastman Kodak Co ranks #455 out of 945 companies for Days Payable. This puts Eastman Kodak Co in the upper half of its industry. The industry median Days Payable is 45.81. Eastman Kodak Co's value of 46.22 is 0.9% above this benchmark. Historically, Eastman Kodak Co's own Days Payable has ranged from 48.00 to 59.49 over the past decade. While the company's 10-year median is 51.36 vs. the industry median of 45.81, Eastman Kodak Co has consistently been above 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 Business Services company?
The median Days Payable among Business Services companies is 45.81, based on 945 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. Eastman Kodak Co's current Days Payable of 46.22 is 0.9% above 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 Eastman Kodak Co and its competitors. For the Business Services industry, the median Days Payable is 45.81 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eastman Kodak Co's current Days Payable is 46.22, which is 10% below median its own 10-year median of 51.36. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eastman Kodak Co stock overvalued right now?
Based on GuruFocus' analysis, Eastman Kodak Co (FRA:KODN) is currently considered Significantly Overvalued. The stock's GF Value™ is €4.72, compared to a current price of €6.99 — trading 48.1% above its estimated fair value. The current Days Payable is 46.22, which is 10% below median its 10-year median of 51.36 and 0.9% above the Business Services industry median of 45.81. Eastman Kodak Co's overall GF Score™ is 62/100 with 3 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 Eastman Kodak Co (FRA:KODN), the current Days Payable is 46.22 as of Mar. 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 Eastman Kodak Co (FRA:KODN) Overvalued in 2026?

Based on GuruFocus' analysis, Eastman Kodak Co stock appears to be overvalued. The current stock price of €6.99 is trading 48.1% above its estimated GF Value™ of €4.72. GuruFocus considers Eastman Kodak Co to be Significantly Overvalued.

Key valuation signals for FRA:KODN:

  • Days Payable: 46.22 (10% below median its 10-year median of 51.36)
  • GF Value™: €4.72 vs. price of €6.99 (48.1% above fair value)
  • GF Score™: 62/100 with 3 warning signs
  • Industry Position: 0.9% above the Business Services median (#455 of 945)

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


Eastman Kodak Co Business Description

Other Exchanges KODK:USA0IF4:UK
Address 343 State Street, Rochester, NY, USA, 14650
Eastman Kodak Co is a United States-based company. It operates through several business segments; Print, Brand, and Advanced Materials and Chemicals. The Print segment which derives the majority of revenue includes products like digital offset plate offerings and computer-to-plate imaging solutions, high-quality digital printing solutions using electrically charged toner-based technology, production press systems, consumables, inkjet components, software and services. Geographically, the company generates revenue from the United States, Canada, Europe, Middle East and Africa, Asia Pacific, and Latin America.
62GF Score

Get the complete analysis for FRA:KODN

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

€6.99
Price
€4.72
GF Value