Unity Software (FRA:US3) Days Payable: 2.91 (As of Mar. 2026) — 82% Below Median


FRA:US3 Unity Software Inc FRA:US3
67 GF Score
Price €24.64
GF Value €21.87
Valuation Modestly Overvalued
! 3 Warning Signs
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What is Unity Software Days Payable?

Unity Software FRA:US3 -0.48% 67 Days Payable is 2.91 as of Mar. 2026, which is 82% below its 10-year median of 16.17. GuruFocus rates FRA:US3 with a GF Score™ of 67/100 and a GF Value™ of €21.87 (Modestly Overvalued). The stock has 3 warning signs investors should review. Among 2,600 Software companies, Unity Software ranks worse than 94.27% on this metric.

Unity Software's average Accounts Payable for the three months ended in Mar. 2026 was €10 Mil. Unity Software's Cost of Goods Sold for the three months ended in Mar. 2026 was €304 Mil. Hence, Unity Software's Days Payable for the three months ended in Mar. 2026 was 2.91.

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

FRA:US3' s Days Payable Range Over the Past 10 Years
Min: 7.29   Med: 16.17   Max: 41.93
Current: 7.29

During the past 8 years, Unity Software's highest Days Payable was 41.93. The lowest was 7.29. And the median was 16.17.

FRA:US3's Days Payable is ranked worse than
94.27% of 2600 companies
in the Software industry
Industry Median: 54.025 vs FRA:US3: 7.29

Unity Software's Days Payable declined from Mar. 2025 (12.39) to Mar. 2026 (2.91). It may suggest that Unity Software accelerated paying its suppliers.


Unity Software Days Payable Historical Data

* Premium members only.

The historical data trend for Unity Software'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.

Unity Software Days Payable Chart

Unity Software Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial 17.63 13.76 8.79 10.58 11.30

Unity Software 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 12.39 11.94 12.31 11.98 2.91

FRA:US3 vs TYL, DT, PTC: Days Payable Comparison

For the Software - Application subindustry, Unity Software'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.


Unity Software Days Payable vs Software Industry

For the Software industry and Technology sector, Unity Software's Days Payable distribution charts can be found below:

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


FRA:US3
67GF Score
Unity Software Inc FRA:US3
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Unity Software 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.

Unity Software'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
=( (13.32 + 11.94) / 2 ) / 407.989*365
=12.63 / 407.989*365
=11.30

Unity Software'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
=( (11.94 + 7.481) / 2 ) / 304.166*365 / 4
=9.7105 / 304.166*365 / 4
=2.91

* 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 2.91 mean?
Unity Software (FRA:US3) has a Days Payable of 2.91 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 Unity Software and its competitors. This is 82% below median its historical median of 16.17. Over the past decade, Unity Software's Days Payable has ranged from 7.29 to 41.93. According to the industry distribution chart, Unity Software ranks #2451 out of 2600 companies in the Software industry, placing it in the top 94.3%.
Is Unity Software's Days Payable too high?
Unity Software's current Days Payable of 2.91 is 82% below median its 10-year median of 16.17. Over the past 10 years, this metric has ranged from a low of 7.29 to a high of 41.93. The Software industry median Days Payable is 54.03. Unity Software's value of 2.91 is 94.6% below this industry median. Based on the distribution chart, Unity Software ranks #2451 out of 2600 companies in the Software industry, which is in the bottom quartile relative to peers. Overall, Unity Software has a GF Score™ of 67/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Unity Software's Days Payable compare to TYL and DT?
According to the Software industry distribution chart, Unity Software ranks #2451 out of 2600 companies for Days Payable. This places Unity Software in the lower half of its industry. The industry median Days Payable is 54.03. Unity Software's value of 2.91 is 94.6% below this benchmark. Historically, Unity Software's own Days Payable has ranged from 7.29 to 41.93 over the past decade. While the company's 10-year median is 16.17 vs. the industry median of 54.03, Unity Software 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 54.03, based on 2,600 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. Unity Software's current Days Payable of 2.91 is 94.6% 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 Unity Software and its competitors. For the Software industry, the median Days Payable is 54.03 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Unity Software's current Days Payable is 2.91, which is 82% below median its own 10-year median of 16.17. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Unity Software stock overvalued right now?
Based on GuruFocus' analysis, Unity Software (FRA:US3) is currently considered Modestly Overvalued. The stock's GF Value™ is €21.87, compared to a current price of €24.64 — trading 12.6% above its estimated fair value. The current Days Payable is 2.91, which is 82% below median its 10-year median of 16.17 and 94.6% below the Software industry median of 54.03. Unity Software's overall GF Score™ is 67/100 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 Unity Software (FRA:US3), the current Days Payable is 2.91 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 Unity Software (FRA:US3) Overvalued in 2026?

Based on GuruFocus' analysis, Unity Software stock appears to be overvalued. The current stock price of €24.64 is trading 12.6% above its estimated GF Value™ of €21.87. GuruFocus considers Unity Software to be Modestly Overvalued.

Key valuation signals for FRA:US3:

  • Days Payable: 2.91 (82% below median its 10-year median of 16.17)
  • GF Value™: €21.87 vs. price of €24.64 (12.6% above fair value)
  • GF Score™: 67/100 with 3 warning signs
  • Industry Position: 94.6% below the Software median (#2451 of 2600)

No single metric tells the full story. See the FRA:US3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Unity Software Business Description

Address 116 New Montgomery Street, San Francisco, CA, USA, 94105-3607
Unity Software Inc provides a software platform for creating and operating interactive, real-time 3D content. The platform can be used to create, run, and monetize interactive, real-time 2D and 3D content for mobile phones, tablets, PCs, consoles, and augmented and virtual reality devices. The business is spread across the United States, Greater China, EMEA, APAC, and other Americas, and key revenue is derived from the EMEA region. Its products are used in the gaming industry, retail, automotive, architecture, engineering, and construction.
67GF Score

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

€24.64
Price
€21.87
GF Value