Bayrak EBT Tabannayi ve Ticaret AS (IST:BAYRK) Days Payable: 130.95 (As of Dec. 2025) — 197% Above Median


IST:BAYRK Bayrak EBT Taban Sanayi ve Ticaret AS IST:BAYRK
46 GF Score
Price ₺4.76
GF Value ₺2.48
Valuation Significantly Overvalued
! 11 Warning Signs
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What is Bayrak EBT Tabannayi ve Ticaret AS Days Payable?

Bayrak EBT Tabannayi ve Ticaret AS IST:BAYRK +2.59% 46 Days Payable is 130.95 as of Dec. 2025, which is 197% above its 10-year median of 44.10. GuruFocus rates IST:BAYRK with a GF Score™ of 46/100 and a GF Value™ of ₺2.48 (Significantly Overvalued). The stock has 11 warning signs investors should review. Among 1,018 Manufacturing - Apparel & Accessories companies, Bayrak EBT Tabannayi ve Ticaret AS ranks better than 54.72% on this metric.

Bayrak EBT Tabannayi ve Ticaret AS's average Accounts Payable for the three months ended in Dec. 2025 was ₺31.9 Mil. Bayrak EBT Tabannayi ve Ticaret AS's Cost of Goods Sold for the three months ended in Dec. 2025 was ₺22.2 Mil. Hence, Bayrak EBT Tabannayi ve Ticaret AS's Days Payable for the three months ended in Dec. 2025 was 130.95.

The historical rank and industry rank for Bayrak EBT Tabannayi ve Ticaret AS's Days Payable or its related term are showing as below:

IST:BAYRK' s Days Payable Range Over the Past 10 Years
Min: 15.31   Med: 44.1   Max: 60
Current: 58.55

During the past 7 years, Bayrak EBT Tabannayi ve Ticaret AS's highest Days Payable was 60.00. The lowest was 15.31. And the median was 44.10.

IST:BAYRK's Days Payable is ranked better than
54.72% of 1018 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 54.045 vs IST:BAYRK: 58.55

Bayrak EBT Tabannayi ve Ticaret AS's Days Payable increased from Dec. 2024 (72.98) to Dec. 2025 (130.95). It may suggest that Bayrak EBT Tabannayi ve Ticaret AS delayed paying its suppliers.


Bayrak EBT Tabannayi ve Ticaret AS Days Payable Related Terms


Bayrak EBT Tabannayi ve Ticaret AS Days Payable Historical Data

* Premium members only.

The historical data trend for Bayrak EBT Tabannayi ve Ticaret AS'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.

Bayrak EBT Tabannayi ve Ticaret AS Days Payable Chart

Bayrak EBT Tabannayi ve Ticaret AS Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial 44.10 15.31 22.50 44.06 57.75

Bayrak EBT Tabannayi ve Ticaret AS Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 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 72.98 69.98 41.23 42.59 130.95

IST:BAYRK vs NKE, DECK, ONON: Days Payable Comparison

For the Footwear & Accessories subindustry, Bayrak EBT Tabannayi ve Ticaret AS'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.


Bayrak EBT Tabannayi ve Ticaret AS Days Payable vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Bayrak EBT Tabannayi ve Ticaret AS's Days Payable distribution charts can be found below:

* The bar in red indicates where Bayrak EBT Tabannayi ve Ticaret AS's Days Payable falls into.


IST:BAYRK
46GF Score
Bayrak EBT Taban Sanayi ve Ticaret AS IST:BAYRK
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Bayrak EBT Tabannayi ve Ticaret AS 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.

Bayrak EBT Tabannayi ve Ticaret AS'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
=( (44.83 + 27.584) / 2 ) / 228.84*365
=36.207 / 228.84*365
=57.75

Bayrak EBT Tabannayi ve Ticaret AS'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: Sep. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (36.178 + 27.584) / 2 ) / 22.215*365 / 4
=31.881 / 22.215*365 / 4
=130.95

* 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 130.95 mean?
Bayrak EBT Tabannayi ve Ticaret AS (IST:BAYRK) has a Days Payable of 130.95 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 Bayrak EBT Tabannayi ve Ticaret AS and its competitors. This is 197% above median its historical median of 44.10. Over the past decade, Bayrak EBT Tabannayi ve Ticaret AS's Days Payable has ranged from 15.31 to 60.00. According to the industry distribution chart, Bayrak EBT Tabannayi ve Ticaret AS ranks #461 out of 1018 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 45.3%.
Is Bayrak EBT Tabannayi ve Ticaret AS's Days Payable too high?
Bayrak EBT Tabannayi ve Ticaret AS's current Days Payable of 130.95 is 197% above median its 10-year median of 44.10. Over the past 10 years, this metric has ranged from a low of 15.31 to a high of 60.00. The Manufacturing - Apparel & Accessories industry median Days Payable is 54.05. Bayrak EBT Tabannayi ve Ticaret AS's value of 130.95 is 142.3% above this industry median. Based on the distribution chart, Bayrak EBT Tabannayi ve Ticaret AS ranks #461 out of 1018 companies in the Manufacturing - Apparel & Accessories industry, which is above the industry midpoint. Overall, Bayrak EBT Tabannayi ve Ticaret AS has a GF Score™ of 46/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Bayrak EBT Tabannayi ve Ticaret AS's Days Payable compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Bayrak EBT Tabannayi ve Ticaret AS ranks #461 out of 1018 companies for Days Payable. This puts Bayrak EBT Tabannayi ve Ticaret AS in the upper half of its industry. The industry median Days Payable is 54.05. Bayrak EBT Tabannayi ve Ticaret AS's value of 130.95 is 142.3% above this benchmark. Historically, Bayrak EBT Tabannayi ve Ticaret AS's own Days Payable has ranged from 15.31 to 60.00 over the past decade. While the company's 10-year median is 44.10 vs. the industry median of 54.05, Bayrak EBT Tabannayi ve Ticaret AS 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 Manufacturing - Apparel & Accessories company?
The median Days Payable among Manufacturing - Apparel & Accessories companies is 54.05, based on 1,018 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. Bayrak EBT Tabannayi ve Ticaret AS's current Days Payable of 130.95 is 142.3% 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 Bayrak EBT Tabannayi ve Ticaret AS and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Days Payable is 54.05 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Bayrak EBT Tabannayi ve Ticaret AS's current Days Payable is 130.95, which is 197% above median its own 10-year median of 44.10. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bayrak EBT Tabannayi ve Ticaret AS stock overvalued right now?
Based on GuruFocus' analysis, Bayrak EBT Tabannayi ve Ticaret AS (IST:BAYRK) is currently considered Significantly Overvalued. The stock's GF Value™ is ₺2.48, compared to a current price of ₺4.76 — trading 91.9% above its estimated fair value. The current Days Payable is 130.95, which is 197% above median its 10-year median of 44.10 and 142.3% above the Manufacturing - Apparel & Accessories industry median of 54.05. Bayrak EBT Tabannayi ve Ticaret AS's overall GF Score™ is 46/100 with 11 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 Bayrak EBT Tabannayi ve Ticaret AS (IST:BAYRK), the current Days Payable is 130.95 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 Bayrak EBT Tabannayi ve Ticaret AS (IST:BAYRK) Overvalued in 2026?

Based on GuruFocus' analysis, Bayrak EBT Tabannayi ve Ticaret AS stock appears to be overvalued. The current stock price of ₺4.76 is trading 91.9% above its estimated GF Value™ of ₺2.48. GuruFocus considers Bayrak EBT Tabannayi ve Ticaret AS to be Significantly Overvalued.

Key valuation signals for IST:BAYRK:

  • Days Payable: 130.95 (197% above median its 10-year median of 44.10)
  • GF Value™: ₺2.48 vs. price of ₺4.76 (91.9% above fair value)
  • GF Score™: 46/100 with 11 warning signs
  • Industry Position: 142.3% above the Manufacturing - Apparel & Accessories median (#461 of 1018)

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


Bayrak EBT Tabannayi ve Ticaret AS Business Description

Address Adnan Kahveci Mahallesi, Calislar Caddesi No: 24, Istanbul, TUR, 34528
Bayrak EBT Taban Sanayi ve Ticaret AS is engaged in the manufacturing of PVC shoe soles.
46GF Score

Get the complete analysis for IST:BAYRK

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

₺4.76
Price
₺2.48
GF Value