HMSNF (Hammerson) Days Payable: 336.86 (As of Dec. 2025) — 153% Above Median


HMSNF Hammerson PLC HMSNF
58 GF Score
Price $4.85
GF Value $6.56
Valuation Modestly Undervalued
! 7 Warning Signs
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What is Hammerson Days Payable?

Hammerson HMSNF 58 Days Payable is 336.86 as of Dec. 2025, which is 153% above its 10-year median of 132.93. GuruFocus rates HMSNF with a GF Score™ of 58/100 and a GF Value™ of $6.56 (Modestly Undervalued). The stock has 7 warning signs investors should review. Among 548 REITs companies, Hammerson ranks better than 79.2% on this metric.

Hammerson's average Accounts Payable for the six months ended in Dec. 2025 was $120.3 Mil. Hammerson's Cost of Goods Sold for the six months ended in Dec. 2025 was $65.2 Mil. Hence, Hammerson's Days Payable for the six months ended in Dec. 2025 was 336.86.

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

HMSNF' s Days Payable Range Over the Past 10 Years
Min: 88.63   Med: 132.93   Max: 2816.81
Current: 289.14

During the past 13 years, Hammerson's highest Days Payable was 2816.81. The lowest was 88.63. And the median was 132.93.

HMSNF's Days Payable is ranked better than
79.2% of 548 companies
in the REITs industry
Industry Median: 119.835 vs HMSNF: 289.14

Hammerson's Days Payable declined from Dec. 2024 (348.23) to Dec. 2025 (336.86). It may suggest that Hammerson accelerated paying its suppliers.


Hammerson Days Payable Historical Data

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The historical data trend for Hammerson'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.

Hammerson Days Payable Chart

Hammerson 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 133.68 198.15 150.59 113.62 122.44

Hammerson Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 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 603.24 359.39 348.23 424.48 336.86

HMSNF vs SPG, O, KIM: Days Payable Comparison

For the REIT - Retail subindustry, Hammerson'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.


Hammerson Days Payable vs REITs Industry

For the REITs industry and Real Estate sector, Hammerson's Days Payable distribution charts can be found below:

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


HMSNF
58GF Score
Hammerson PLC HMSNF
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Hammerson 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.

Hammerson'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
=( (20.86 + 52.61) / 2 ) / 109.505*365
=36.735 / 109.505*365
=122.44

Hammerson'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
=( (188.06 + 52.61) / 2 ) / 65.194*365 / 2
=120.335 / 65.194*365 / 2
=336.86

* 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 336.86 mean?
Hammerson (HMSNF) has a Days Payable of 336.86 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 Hammerson and its competitors. This is 153% above median its historical median of 132.93. Over the past decade, Hammerson's Days Payable has ranged from 88.63 to 2,816.81. According to the industry distribution chart, Hammerson ranks #114 out of 548 companies in the REITs industry, placing it in the top 20.8%.
Is Hammerson's Days Payable too high?
Hammerson's current Days Payable of 336.86 is 153% above median its 10-year median of 132.93. Over the past 10 years, this metric has ranged from a low of 88.63 to a high of 2,816.81. The REITs industry median Days Payable is 119.84. Hammerson's value of 336.86 is 181.1% above this industry median. Based on the distribution chart, Hammerson ranks #114 out of 548 companies in the REITs industry, which is in the top quartile — a strong position relative to peers. Overall, Hammerson has a GF Score™ of 58/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Hammerson's Days Payable compare to SPG and O?
According to the REITs industry distribution chart, Hammerson ranks #114 out of 548 companies for Days Payable. This places Hammerson in the top 21% of its industry — outperforming the majority of peers. The industry median Days Payable is 119.84. Hammerson's value of 336.86 is 181.1% above this benchmark. Historically, Hammerson's own Days Payable has ranged from 88.63 to 2,816.81 over the past decade. While the company's 10-year median is 132.93 vs. the industry median of 119.84, Hammerson 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 REITs company?
The median Days Payable among REITs companies is 119.84, based on 548 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. Hammerson's current Days Payable of 336.86 is 181.1% 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 Hammerson and its competitors. For the REITs industry, the median Days Payable is 119.84 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Hammerson's current Days Payable is 336.86, which is 153% above median its own 10-year median of 132.93. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Hammerson stock overvalued right now?
Based on GuruFocus' analysis, Hammerson (HMSNF) is currently considered Modestly Undervalued. The stock's GF Value™ is $6.56, compared to a current price of $4.85 — trading 26.1% below its estimated fair value. The current Days Payable is 336.86, which is 153% above median its 10-year median of 132.93 and 181.1% above the REITs industry median of 119.84. Hammerson's overall GF Score™ is 58/100 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 Hammerson (HMSNF), the current Days Payable is 336.86 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 Hammerson (HMSNF) Overvalued in 2026?

Based on GuruFocus' analysis, Hammerson stock appears to be undervalued. The current stock price of $4.85 is trading 26.1% below its estimated GF Value™ of $6.56. GuruFocus considers Hammerson to be Modestly Undervalued.

Key valuation signals for HMSNF:

  • Days Payable: 336.86 (153% above median its 10-year median of 132.93)
  • GF Value™: $6.56 vs. price of $4.85 (26.1% below fair value)
  • GF Score™: 58/100 with 7 warning signs
  • Industry Position: 181.1% above the REITs median (#114 of 548)

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


Hammerson Business Description

Industry Real EstateREITs
Address 66 Seymour Street, Marble Arch House, London, GBR, W1H 5BX
Hammerson PLC is a real estate investment trust based in the United Kingdom. It invests in, manages, and develops retail properties in Europe. The REIT's portfolio includes shopping centers, retail parks, outlets, and development projects. Hammerson categorizes its operations into three segments based on geography: the United Kingdom segment, which delivers the majority of its total revenue, the France segment, and the Ireland segment. The company generates revenue mainly from leasing its properties to retail tenants.
58GF Score

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

$4.85
Price
$6.56
GF Value