Comer Industries SpAMIL:COM -2.70%87 Days Payable is 135.50 as of Dec. 2025, which is 8% above its 10-year median of 125.63. GuruFocus rates MIL:COM with a GF Score™ of 87/100 and a GF Value™ of €29.60 (Significantly Overvalued). The stock has 7 warning signs investors should review. Among 209 Farm & Heavy Construction Machinery companies, Comer Industries SpA ranks better than 70.33% on this metric.
The historical rank and industry rank for Comer Industries SpA's Days Payable or its related term are showing as below:
MIL:COM'
s Days Payable Range Over the Past 10 Years
Min: 108.05 Med: 125.63 Max: 145.76
Current: 131.14
During the past 11 years, Comer Industries SpA's highest Days Payable was 145.76. The lowest was 108.05. And the median was 125.63.
MIL:COM's Days Payable is ranked better than 70.33% of 209
companies
in the Farm & Heavy Construction Machinery industry
Industry Median: 68.13
vs MIL:COM: 131.14
Comer Industries SpA's Days Payable
increased
from Dec. 2024 (128.57) to Dec. 2025 (135.50).
It may suggest that Comer Industries SpAdelayed paying its suppliers.
Comer Industries SpA Days Payable Related Terms
Comer Industries SpA Days Payable Historical Data
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The historical data trend for Comer Industries SpA'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 Farm & Heavy Construction Machinery subindustry, Comer Industries SpA'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.
Comer Industries SpA Days Payable vs Farm & Heavy Construction Machinery Industry
For the Farm & Heavy Construction Machinery industry and Industrials sector, Comer Industries SpA's Days Payable distribution charts can be found below:
* The bar in red indicates where Comer Industries SpA'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.
Comer Industries SpA'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.
Comer Industries SpA (MIL:COM) has a Days Payable of 135.50 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 Comer Industries SpA and its competitors. This is near median its historical median of 125.63. Over the past decade, Comer Industries SpA's Days Payable has ranged from 108.05 to 145.76. According to the industry distribution chart, Comer Industries SpA ranks #62 out of 209 companies in the Farm & Heavy Construction Machinery industry, placing it in the top 29.7%.
Is Comer Industries SpA's Days Payable too high?
Comer Industries SpA's current Days Payable of 135.50 is near median its 10-year median of 125.63. Over the past 10 years, this metric has ranged from a low of 108.05 to a high of 145.76. The Farm & Heavy Construction Machinery industry median Days Payable is 68.13. Comer Industries SpA's value of 135.50 is 98.9% above this industry median. Based on the distribution chart, Comer Industries SpA ranks #62 out of 209 companies in the Farm & Heavy Construction Machinery industry, which is above the industry midpoint. Overall, Comer Industries SpA has a GF Score™ of 87/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Comer Industries SpA's Days Payable compare to CAT and DE?
According to the Farm & Heavy Construction Machinery industry distribution chart, Comer Industries SpA ranks #62 out of 209 companies for Days Payable. This puts Comer Industries SpA in the upper half of its industry. The industry median Days Payable is 68.13. Comer Industries SpA's value of 135.50 is 98.9% above this benchmark. Historically, Comer Industries SpA's own Days Payable has ranged from 108.05 to 145.76 over the past decade. While the company's 10-year median is 125.63 vs. the industry median of 68.13, Comer Industries SpA 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 Farm & Heavy Construction Machinery company?
The median Days Payable among Farm & Heavy Construction Machinery companies is 68.13, based on 209 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. Comer Industries SpA's current Days Payable of 135.50 is 98.9% 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 Comer Industries SpA and its competitors. For the Farm & Heavy Construction Machinery industry, the median Days Payable is 68.13 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Comer Industries SpA's current Days Payable is 135.50, which is near median its own 10-year median of 125.63. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Comer Industries SpA stock overvalued right now?
Based on GuruFocus' analysis, Comer Industries SpA (MIL:COM) is currently considered Significantly Overvalued. The stock's GF Value™ is €29.60, compared to a current price of €46.80 — trading 58.1% above its estimated fair value. The current Days Payable is 135.50, which is near median its 10-year median of 125.63 and 98.9% above the Farm & Heavy Construction Machinery industry median of 68.13. Comer Industries SpA's overall GF Score™ is 87/100 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 Comer Industries SpA (MIL:COM), the current Days Payable is 135.50 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 Comer Industries SpA (MIL:COM) Overvalued in 2026?
Based on GuruFocus' analysis, Comer Industries SpA stock appears to be overvalued.
The current stock price of €46.80 is trading 58.1% above its estimated GF Value™ of €29.60.
GuruFocus considers Comer Industries SpA to be Significantly Overvalued.
Key valuation signals for MIL:COM:
Days Payable: 135.50 (near median its 10-year median of 125.63)
GF Value™: €29.60 vs. price of €46.80 (58.1% above fair value)
Industry Position: 98.9% above the Farm & Heavy Construction Machinery median (#62 of 209)
No single metric tells the full story. See the MIL:COM stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Comer Industries SpA is engaged in the design and production of advanced engineering systems and mechatronic solutions for power transmission. It operates in the sectors of Agricultural and Industrial. The products offered by the group include Gearboxes, Driveshafts, Powertrain, Planetary drives, and Wheel drives.
87GF Score
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