UPLLSE:UPLL 81 Days Payable is 108.33 as of Mar. 2026, which is 51% below its 10-year median of 219.40. GuruFocus rates LSE:UPLL with a GF Score™ of 81/100 and a GF Value™ of $14.59 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 246 Agriculture companies, UPL ranks better than 84.96% on this metric.
UPL's average Accounts Payable for the
three
months ended in Mar. 2026 was $1,295 Mil. UPL's Cost of Goods Sold for the
three
months ended in Mar. 2026 was $1,091 Mil.
Hence, UPL's Days Payable for the
three
months ended in Mar. 2026 was 108.33.
The historical rank and industry rank for UPL's Days Payable or its related term are showing as below:
LSE:UPLL'
s Days Payable Range Over the Past 10 Years
Min: 161.31 Med: 219.4 Max: 255.39
Current: 168.15
During the past 13 years, UPL's highest Days Payable was 255.39. The lowest was 161.31. And the median was 219.40.
LSE:UPLL's Days Payable is ranked better than 84.96% of 246
companies
in the Agriculture industry
Industry Median: 72.7
vs LSE:UPLL: 168.15
UPL's Days Payable
declined
from Mar. 2025 (115.96) to Mar. 2026 (108.33).
It may suggest that UPLaccelerated paying its suppliers.
UPL Days Payable Related Terms
UPL Days Payable Historical Data
* Premium members only.
The historical data trend for UPL'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 Agricultural Inputs subindustry, UPL'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.
UPL Days Payable vs Agriculture Industry
For the Agriculture industry and Basic Materials sector, UPL's Days Payable distribution charts can be found below:
* The bar in red indicates where UPL'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.
UPL's Days Payable for the fiscal year that ended in Mar. 2026 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.
UPL (LSE:UPLL) has a Days Payable of 108.33 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 UPL and its competitors. This is 51% below median its historical median of 219.40. Over the past decade, UPL's Days Payable has ranged from 161.31 to 255.39. According to the industry distribution chart, UPL ranks #37 out of 246 companies in the Agriculture industry, placing it in the top 15%.
Is UPL's Days Payable too high?
UPL's current Days Payable of 108.33 is 51% below median its 10-year median of 219.40. Over the past 10 years, this metric has ranged from a low of 161.31 to a high of 255.39. The Agriculture industry median Days Payable is 72.70. UPL's value of 108.33 is 49% above this industry median. Based on the distribution chart, UPL ranks #37 out of 246 companies in the Agriculture industry, which is in the top quartile — a strong position relative to peers. Overall, UPL has a GF Score™ of 81/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does UPL's Days Payable compare to CTVA and CF?
According to the Agriculture industry distribution chart, UPL ranks #37 out of 246 companies for Days Payable. This places UPL in the top 15% of its industry — outperforming the majority of peers. The industry median Days Payable is 72.70. UPL's value of 108.33 is 49% above this benchmark. Historically, UPL's own Days Payable has ranged from 161.31 to 255.39 over the past decade. While the company's 10-year median is 219.40 vs. the industry median of 72.70, UPL 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 an Agriculture company?
The median Days Payable among Agriculture companies is 72.70, based on 246 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. UPL's current Days Payable of 108.33 is 49% 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 UPL and its competitors. For the Agriculture industry, the median Days Payable is 72.70 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. UPL's current Days Payable is 108.33, which is 51% below median its own 10-year median of 219.40. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is UPL stock overvalued right now?
Based on GuruFocus' analysis, UPL (LSE:UPLL) is currently considered Modestly Undervalued. The stock's GF Value™ is $14.59, compared to a current price of $14.00 — trading 4% below its estimated fair value. The current Days Payable is 108.33, which is 51% below median its 10-year median of 219.40 and 49% above the Agriculture industry median of 72.70. UPL's overall GF Score™ is 81/100 with 4 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 UPL (LSE:UPLL), the current Days Payable is 108.33 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 UPL (LSE:UPLL) Overvalued in 2026?
Based on GuruFocus' analysis, UPL stock appears to be undervalued.
The current stock price of $14.00 is trading 4% below its estimated GF Value™ of $14.59.
GuruFocus considers UPL to be Modestly Undervalued.
Key valuation signals for LSE:UPLL:
Days Payable: 108.33 (51% below median its 10-year median of 219.40)
GF Value™: $14.59 vs. price of $14.00 (4% below fair value)
Industry Position: 49% above the Agriculture median (#37 of 246)
No single metric tells the full story. See the LSE:UPLL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
UPL Ltd is principally engaged in the business of manufacturing and sale of crop protection products. The firm's crop protection portfolio includes fungicides, herbicides, insecticides, plant growth regulators, rodenticides, and specialty crop chemicals. The firm's seed products consist of nutri-feeds, seeds, and seed treatment products. UPL competes on price with the manufacture and sale of generic products. The company generates its revenue globally, with sales in various countries, and derives a majority share of its revenue from its business outside India. The firm sells its products through a distribution network in each region.
81GF Score
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