CoupangHAM:788 +3.27%69 Days Payable is 89.55 as of Mar. 2026, which is 2% above its 10-year median of 87.48. GuruFocus rates HAM:788 with a GF Score™ of 69/100 and a GF Value™ of €25.14 (Significantly Undervalued). The stock has 3 warning signs investors should review. Among 1,098 Retail - Cyclical companies, Coupang ranks better than 73.59% on this metric.
Coupang's average Accounts Payable for the
three
months ended in Mar. 2026 was €5,269 Mil. Coupang's Cost of Goods Sold for the
three
months ended in Mar. 2026 was €5,369 Mil.
Hence, Coupang's Days Payable for the
three
months ended in Mar. 2026 was 89.55.
The historical rank and industry rank for Coupang's Days Payable or its related term are showing as below:
HAM:788'
s Days Payable Range Over the Past 10 Years
Min: 74.99 Med: 87.48 Max: 110.79
Current: 91.21
During the past 8 years, Coupang's highest Days Payable was 110.79. The lowest was 74.99. And the median was 87.48.
HAM:788's Days Payable is ranked better than 73.59% of 1098
companies
in the Retail - Cyclical industry
Industry Median: 51.755
vs HAM:788: 91.21
Coupang's Days Payable
declined
from Mar. 2025 (93.31) to Mar. 2026 (89.55).
It may suggest that Coupangaccelerated paying its suppliers.
Coupang Days Payable Related Terms
Coupang Days Payable Historical Data
* Premium members only.
The historical data trend for Coupang'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.
For the Internet Retail subindustry, Coupang'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.
Coupang Days Payable vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Coupang's Days Payable distribution charts can be found below:
* The bar in red indicates where Coupang's Days Payable falls into.
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.
Coupang's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
Coupang (HAM:788) has a Days Payable of 89.55 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 Coupang and its competitors. This is near median its historical median of 87.48. Over the past decade, Coupang's Days Payable has ranged from 74.99 to 110.79. According to the industry distribution chart, Coupang ranks #290 out of 1098 companies in the Retail - Cyclical industry, placing it in the top 26.4%.
Is Coupang's Days Payable too high?
Coupang's current Days Payable of 89.55 is near median its 10-year median of 87.48. Over the past 10 years, this metric has ranged from a low of 74.99 to a high of 110.79. The Retail - Cyclical industry median Days Payable is 51.76. Coupang's value of 89.55 is 73% above this industry median. Based on the distribution chart, Coupang ranks #290 out of 1098 companies in the Retail - Cyclical industry, which is above the industry midpoint. Overall, Coupang has a GF Score™ of 69/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Coupang's Days Payable compare to JD and EBAY?
According to the Retail - Cyclical industry distribution chart, Coupang ranks #290 out of 1098 companies for Days Payable. This puts Coupang in the upper half of its industry. The industry median Days Payable is 51.76. Coupang's value of 89.55 is 73% above this benchmark. Historically, Coupang's own Days Payable has ranged from 74.99 to 110.79 over the past decade. While the company's 10-year median is 87.48 vs. the industry median of 51.76, Coupang 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 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. Coupang's current Days Payable of 89.55 is 73% 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 Coupang 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. Coupang's current Days Payable is 89.55, which is near median its own 10-year median of 87.48. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Coupang stock overvalued right now?
Based on GuruFocus' analysis, Coupang (HAM:788) is currently considered Significantly Undervalued. The stock's GF Value™ is €25.14, compared to a current price of €16.40 — trading 34.8% below its estimated fair value. The current Days Payable is 89.55, which is near median its 10-year median of 87.48 and 73% above the Retail - Cyclical industry median of 51.76. Coupang's overall GF Score™ is 69/100 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 Coupang (HAM:788), the current Days Payable is 89.55 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 Coupang (HAM:788) Overvalued in 2026?
Based on GuruFocus' analysis, Coupang stock appears to be undervalued.
The current stock price of €16.40 is trading 34.8% below its estimated GF Value™ of €25.14.
GuruFocus considers Coupang to be Significantly Undervalued.
Key valuation signals for HAM:788:
Days Payable: 89.55 (near median its 10-year median of 87.48)
GF Value™: €25.14 vs. price of €16.40 (34.8% below fair value)
Industry Position: 73% above the Retail - Cyclical median (#290 of 1098)
No single metric tells the full story. See the HAM:788 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Coupang is South Korea's largest e-commerce platform that sells both owned and third-party inventory. Headquartered in the US, Coupang operates e-commerce businesses mainly in South Korea and Taiwan. The company has built an integrated logistics network that covers the entirety of South Korea, with extensive fulfillment centers that ensure timely delivery, even for orders placed seconds before midnight. Outside of its bread-and-butter e-commerce business, Coupang has expanded into Rocket delivery services to third-party merchants (fulfillment and logistics by Coupang), online grocery delivery Rocket Fresh, online meal delivery (Eats), e-commerce in Taiwan, luxury e-commerce (Farfetch), and travel.
69GF Score
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