British American Tobacco Kenya (NAI:BAT) Days Payable: 76.34 (As of Dec. 2025) — 66% Above Median

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NAI:BAT British American Tobacco Kenya PLC NAI:BAT
69 GF Score
Price KES579.00
GF Value KES355.31
Valuation Significantly Overvalued
! 6 Warning Signs
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What is British American Tobacco Kenya Days Payable?

British American Tobacco Kenya NAI:BAT -0.17% 69 Days Payable is 76.34 as of Dec. 2025, which is 66% above its 10-year median of 46.08. GuruFocus rates NAI:BAT with a GF Score™ of 69/100 and a GF Value™ of KES355.31 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 47 Tobacco Products companies, British American Tobacco Kenya ranks worse than 63.83% on this metric.

British American Tobacco Kenya's average Accounts Payable for the six months ended in Dec. 2025 was KES2,035 Mil. British American Tobacco Kenya's Cost of Goods Sold for the six months ended in Dec. 2025 was KES4,865 Mil. Hence, British American Tobacco Kenya's Days Payable for the six months ended in Dec. 2025 was 76.34.

The historical rank and industry rank for British American Tobacco Kenya's Days Payable or its related term are showing as below:

NAI:BAT' s Days Payable Range Over the Past 10 Years
Min: 28.87   Med: 46.08   Max: 74.41
Current: 46.08

During the past 7 years, British American Tobacco Kenya's highest Days Payable was 74.41. The lowest was 28.87. And the median was 46.08.

NAI:BAT's Days Payable is ranked worse than
63.83% of 47 companies
in the Tobacco Products industry
Industry Median: 54 vs NAI:BAT: 46.08

British American Tobacco Kenya's Days Payable increased from Dec. 2024 (27.31) to Dec. 2025 (76.34). It may suggest that British American Tobacco Kenya delayed paying its suppliers.


British American Tobacco Kenya Days Payable Historical Data

* Premium members only.

The historical data trend for British American Tobacco Kenya'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.

British American Tobacco Kenya Days Payable Chart

British American Tobacco Kenya Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial 55.22 42.52 36.86 28.87 46.08

British American Tobacco Kenya Semi-Annual Data
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 41.88 30.30 27.31 26.46 76.34

NAI:BAT vs PM, MO, TPB: Days Payable Comparison

For the Tobacco subindustry, British American Tobacco Kenya'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.


British American Tobacco Kenya Days Payable vs Tobacco Products Industry

For the Tobacco Products industry and Consumer Defensive sector, British American Tobacco Kenya's Days Payable distribution charts can be found below:

* The bar in red indicates where British American Tobacco Kenya's Days Payable falls into.


NAI:BAT
69GF Score
British American Tobacco Kenya PLC NAI:BAT
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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British American Tobacco Kenya 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.

British American Tobacco Kenya'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
=( (1088.613 + 2035.289) / 2 ) / 12372.298*365
=1561.951 / 12372.298*365
=46.08

British American Tobacco Kenya'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
=( (0 + 2035.289) / 1 ) / 4865.298*365 / 2
=2035.289 / 4865.298*365 / 2
=76.34

* 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 76.34 mean?
British American Tobacco Kenya (NAI:BAT) has a Days Payable of 76.34 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 British American Tobacco Kenya and its competitors. This is 66% above median its historical median of 46.08. Over the past decade, British American Tobacco Kenya's Days Payable has ranged from 28.87 to 74.41. According to the industry distribution chart, British American Tobacco Kenya ranks #30 out of 47 companies in the Tobacco Products industry, placing it in the top 63.8%.
Is British American Tobacco Kenya's Days Payable too high?
British American Tobacco Kenya's current Days Payable of 76.34 is 66% above median its 10-year median of 46.08. Over the past 10 years, this metric has ranged from a low of 28.87 to a high of 74.41. The Tobacco Products industry median Days Payable is 54.00. British American Tobacco Kenya's value of 76.34 is 41.4% above this industry median. Based on the distribution chart, British American Tobacco Kenya ranks #30 out of 47 companies in the Tobacco Products industry, which is below the industry midpoint. Overall, British American Tobacco Kenya has a GF Score™ of 69/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does British American Tobacco Kenya's Days Payable compare to PM and MO?
According to the Tobacco Products industry distribution chart, British American Tobacco Kenya ranks #30 out of 47 companies for Days Payable. This places British American Tobacco Kenya in the lower half of its industry. The industry median Days Payable is 54.00. British American Tobacco Kenya's value of 76.34 is 41.4% above this benchmark. Historically, British American Tobacco Kenya's own Days Payable has ranged from 28.87 to 74.41 over the past decade. While the company's 10-year median is 46.08 vs. the industry median of 54.00, British American Tobacco Kenya 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 Tobacco Products company?
The median Days Payable among Tobacco Products companies is 54.00, based on 47 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. British American Tobacco Kenya's current Days Payable of 76.34 is 41.4% 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 British American Tobacco Kenya and its competitors. For the Tobacco Products industry, the median Days Payable is 54.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. British American Tobacco Kenya's current Days Payable is 76.34, which is 66% above median its own 10-year median of 46.08. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is British American Tobacco Kenya stock overvalued right now?
Based on GuruFocus' analysis, British American Tobacco Kenya (NAI:BAT) is currently considered Significantly Overvalued. The stock's GF Value™ is KES355.31, compared to a current price of KES579.00 — trading 63% above its estimated fair value. The current Days Payable is 76.34, which is 66% above median its 10-year median of 46.08 and 41.4% above the Tobacco Products industry median of 54.00. British American Tobacco Kenya's overall GF Score™ is 69/100 with 6 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 British American Tobacco Kenya (NAI:BAT), the current Days Payable is 76.34 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 British American Tobacco Kenya (NAI:BAT) Overvalued in 2026?

Based on GuruFocus' analysis, British American Tobacco Kenya stock appears to be overvalued. The current stock price of KES579.00 is trading 63% above its estimated GF Value™ of KES355.31. GuruFocus considers British American Tobacco Kenya to be Significantly Overvalued.

Key valuation signals for NAI:BAT:

  • Days Payable: 76.34 (66% above median its 10-year median of 46.08)
  • GF Value™: KES355.31 vs. price of KES579.00 (63% above fair value)
  • GF Score™: 69/100 with 6 warning signs
  • Industry Position: 41.4% above the Tobacco Products median (#30 of 47)

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


British American Tobacco Kenya Business Description

Address 08 Likoni Road, P. O. Box 30000, Industrial Area, Nairobi, KEN, 00100
British American Tobacco Kenya PLC multi-category consumer goods business that operates internationally. The business activities of the company involves activities ranging from the growing of tobacco leaf to the distribution and sale of finished tobacco products and nicotine products without tobacco. The product portfolio of the company comprises a range of high-quality and creative products, including cigarettes (combustible products), cut-rug tobacco (unprocessed tobacco), and potentially reduced-risk category of tobacco-free oral nicotine products.
69GF Score

Get the complete analysis for NAI:BAT

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

KES579.00
Price
KES355.31
GF Value