Heath (Samuel) & Sons (LSE:HSM) Days Payable: 52.56 (As of Sep. 2025) — 25% Above Median


LSE:HSM Heath (Samuel) & Sons PLC LSE:HSM
31 GF Score
Price £3.00
GF Value £3.45
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Heath (Samuel) & Sons Days Payable?

Heath (Samuel) & Sons LSE:HSM 31 Days Payable is 52.56 as of Sep. 2025, which is 25% above its 10-year median of 42.00. GuruFocus rates LSE:HSM with a GF Score™ of 31/100 and a GF Value™ of £3.45 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 1,709 Construction companies, Heath (Samuel) & Sons ranks worse than 62.02% on this metric.

Heath (Samuel) & Sons's average Accounts Payable for the six months ended in Sep. 2025 was £1.19 Mil. Heath (Samuel) & Sons's Cost of Goods Sold for the six months ended in Sep. 2025 was £4.14 Mil. Hence, Heath (Samuel) & Sons's Days Payable for the six months ended in Sep. 2025 was 52.56.

The historical rank and industry rank for Heath (Samuel) & Sons's Days Payable or its related term are showing as below:

LSE:HSM' s Days Payable Range Over the Past 10 Years
Min: 37.32   Med: 42   Max: 60.15
Current: 60.15

During the past 13 years, Heath (Samuel) & Sons's highest Days Payable was 60.15. The lowest was 37.32. And the median was 42.00.

LSE:HSM's Days Payable is ranked worse than
62.02% of 1709 companies
in the Construction industry
Industry Median: 76.72 vs LSE:HSM: 60.15

Heath (Samuel) & Sons's Days Payable declined from Sep. 2024 (56.98) to Sep. 2025 (52.56). It may suggest that Heath (Samuel) & Sons accelerated paying its suppliers.


Heath (Samuel) & Sons Days Payable Historical Data

* Premium members only.

The historical data trend for Heath (Samuel) & Sons'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.

Heath (Samuel) & Sons Days Payable Chart

Heath (Samuel) & Sons Annual Data
Trend Mar16 Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 49.77 48.43 42.19 41.07 41.77

Heath (Samuel) & Sons Semi-Annual Data
Mar16 Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25
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 53.67 65.10 56.98 56.00 52.56

LSE:HSM vs TT, JCI, CARR: Days Payable Comparison

For the Building Products & Equipment subindustry, Heath (Samuel) & Sons'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.


Heath (Samuel) & Sons Days Payable vs Construction Industry

For the Construction industry and Industrials sector, Heath (Samuel) & Sons's Days Payable distribution charts can be found below:

* The bar in red indicates where Heath (Samuel) & Sons's Days Payable falls into.


LSE:HSM
31GF Score
Heath (Samuel) & Sons PLC LSE:HSM
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Heath (Samuel) & Sons 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.

Heath (Samuel) & Sons's Days Payable for the fiscal year that ended in Mar. 2025 is calculated as

Days Payable (A: Mar. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Mar. 2024 ) + Accounts Payable (A: Mar. 2025 )) / count ) / Cost of Goods Sold (A: Mar. 2025 )*Days in Period
=( (1.021 + 0.794) / 2 ) / 7.93*365
=0.9075 / 7.93*365
=41.77

Heath (Samuel) & Sons's Days Payable for the quarter that ended in Sep. 2025 is calculated as:

Days Payable (Q: Sep. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Mar. 2025 ) + Accounts Payable (Q: Sep. 2025 )) / count ) / Cost of Goods Sold (Q: Sep. 2025 )*Days in Period
=( (0.794 + 1.592) / 2 ) / 4.142*365 / 2
=1.193 / 4.142*365 / 2
=52.56

* 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 52.56 mean?
Heath (Samuel) & Sons (LSE:HSM) has a Days Payable of 52.56 as of Sep. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Heath (Samuel) & Sons and its competitors. This is 25% above median its historical median of 42.00. Over the past decade, Heath (Samuel) & Sons' Days Payable has ranged from 37.32 to 60.15. According to the industry distribution chart, Heath (Samuel) & Sons ranks #1060 out of 1709 companies in the Construction industry, placing it in the top 62%.
Is Heath (Samuel) & Sons' Days Payable too high?
Heath (Samuel) & Sons' current Days Payable of 52.56 is 25% above median its 10-year median of 42.00. Over the past 10 years, this metric has ranged from a low of 37.32 to a high of 60.15. The Construction industry median Days Payable is 76.72. Heath (Samuel) & Sons' value of 52.56 is 31.5% below this industry median. Based on the distribution chart, Heath (Samuel) & Sons ranks #1060 out of 1709 companies in the Construction industry, which is below the industry midpoint. Overall, Heath (Samuel) & Sons has a GF Score™ of 31/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Heath (Samuel) & Sons' Days Payable compare to TT and JCI?
According to the Construction industry distribution chart, Heath (Samuel) & Sons ranks #1060 out of 1709 companies for Days Payable. This places Heath (Samuel) & Sons in the lower half of its industry. The industry median Days Payable is 76.72. Heath (Samuel) & Sons' value of 52.56 is 31.5% below this benchmark. Historically, Heath (Samuel) & Sons' own Days Payable has ranged from 37.32 to 60.15 over the past decade. While the company's 10-year median is 42.00 vs. the industry median of 76.72, Heath (Samuel) & Sons 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 Construction company?
The median Days Payable among Construction companies is 76.72, based on 1,709 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. Heath (Samuel) & Sons's current Days Payable of 52.56 is 31.5% 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 Heath (Samuel) & Sons and its competitors. For the Construction industry, the median Days Payable is 76.72 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Heath (Samuel) & Sons's current Days Payable is 52.56, which is 25% above median its own 10-year median of 42.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Heath (Samuel) & Sons stock overvalued right now?
Based on GuruFocus' analysis, Heath (Samuel) & Sons (LSE:HSM) is currently considered Modestly Undervalued. The stock's GF Value™ is £3.45, compared to a current price of £3.00 — trading 13% below its estimated fair value. The current Days Payable is 52.56, which is 25% above median its 10-year median of 42.00 and 31.5% below the Construction industry median of 76.72. Heath (Samuel) & Sons' overall GF Score™ is 31/100 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 Heath (Samuel) & Sons (LSE:HSM), the current Days Payable is 52.56 as of Sep. 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 Heath (Samuel) & Sons (LSE:HSM) Overvalued in 2026?

Based on GuruFocus' analysis, Heath (Samuel) & Sons stock appears to be undervalued. The current stock price of £3.00 is trading 13% below its estimated GF Value™ of £3.45. GuruFocus considers Heath (Samuel) & Sons to be Modestly Undervalued.

Key valuation signals for LSE:HSM:

  • Days Payable: 52.56 (25% above median its 10-year median of 42.00)
  • GF Value™: £3.45 vs. price of £3.00 (13% below fair value)
  • GF Score™: 31/100 with 3 warning signs
  • Industry Position: 31.5% below the Construction median (#1060 of 1709)

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


Heath (Samuel) & Sons Business Description

Address Leopold Street, Cobden Works, Birmingham, GBR, B12 OUJ
Heath (Samuel) & Sons PLC is engaged in the manufacturing and marketing of hardware and bathroom field products. The company's product collection includes Landmark Industrial, Landmark Pure, Style Moderne, Fairfield, Antique, Xenon, Novis, and Curzon. It has one business segment, which is the manufacture and marketing of products in the builder's hardware and bathroom field. Geographically, it derives a majority of its revenue from the United Kingdom.
31GF Score

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

£3.00
Price
£3.45
GF Value