Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
BOC KenyaNAI:BOC +0.44%72 Days Payable is 30.15 as of Dec. 2025, which is 43% below its 10-year median of 52.54. GuruFocus rates NAI:BOC with a GF Score™ of 72/100 and a GF Value™ of KES90.18 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 1,554 Chemicals companies, BOC Kenya ranks worse than 79.6% on this metric.
BOC Kenya's average Accounts Payable for the
six
months ended in Dec. 2025 was KES62 Mil. BOC Kenya's Cost of Goods Sold for the
six
months ended in Dec. 2025 was KES748 Mil.
Hence, BOC Kenya's Days Payable for the
six
months ended in Dec. 2025 was 15.07.
The historical rank and industry rank for BOC Kenya's Days Payable or its related term are showing as below:
NAI:BOC'
s Days Payable Range Over the Past 10 Years
Min: 25.38 Med: 52.54 Max: 88.88
Current: 30.15
During the past 13 years, BOC Kenya's highest Days Payable was 88.88. The lowest was 25.38. And the median was 52.54.
NAI:BOC's Days Payable is ranked worse than 79.6% of 1554
companies
in the Chemicals industry
Industry Median: 59.565
vs NAI:BOC: 30.15
BOC Kenya's Days Payable
declined
from Dec. 2023 (31.16) to Dec. 2025 (30.15).
It may suggest that BOC Kenyaaccelerated paying its suppliers.
BOC Kenya Days Payable Related Terms
BOC Kenya Days Payable Historical Data
* Premium members only.
The historical data trend for BOC 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.
For the Chemicals subindustry, BOC 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.
BOC Kenya Days Payable vs Chemicals Industry
For the Chemicals industry and Basic Materials sector, BOC Kenya's Days Payable distribution charts can be found below:
* The bar in red indicates where BOC Kenya'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.
BOC Kenya'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.
BOC Kenya (NAI:BOC) has a Days Payable of 30.15 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 BOC Kenya and its competitors. This is 43% below median its historical median of 52.54. Over the past decade, BOC Kenya's Days Payable has ranged from 25.38 to 88.88. According to the industry distribution chart, BOC Kenya ranks #1237 out of 1554 companies in the Chemicals industry, placing it in the top 79.6%.
Is BOC Kenya's Days Payable too high?
BOC Kenya's current Days Payable of 30.15 is 43% below median its 10-year median of 52.54. Over the past 10 years, this metric has ranged from a low of 25.38 to a high of 88.88. The Chemicals industry median Days Payable is 59.57. BOC Kenya's value of 30.15 is 49.4% below this industry median. Based on the distribution chart, BOC Kenya ranks #1237 out of 1554 companies in the Chemicals industry, which is in the bottom quartile relative to peers. Overall, BOC Kenya has a GF Score™ of 72/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does BOC Kenya's Days Payable compare to DOW?
According to the Chemicals industry distribution chart, BOC Kenya ranks #1237 out of 1554 companies for Days Payable. This places BOC Kenya in the lower half of its industry. The industry median Days Payable is 59.57. BOC Kenya's value of 30.15 is 49.4% below this benchmark. Historically, BOC Kenya's own Days Payable has ranged from 25.38 to 88.88 over the past decade. While the company's 10-year median is 52.54 vs. the industry median of 59.57, BOC Kenya 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 Chemicals company?
The median Days Payable among Chemicals companies is 59.57, based on 1,554 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. BOC Kenya's current Days Payable of 30.15 is 49.4% 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 BOC Kenya and its competitors. For the Chemicals industry, the median Days Payable is 59.57 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. BOC Kenya's current Days Payable is 30.15, which is 43% below median its own 10-year median of 52.54. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is BOC Kenya stock overvalued right now?
Based on GuruFocus' analysis, BOC Kenya (NAI:BOC) is currently considered Significantly Overvalued. The stock's GF Value™ is KES90.18, compared to a current price of KES171.00 — trading 89.6% above its estimated fair value. The current Days Payable is 30.15, which is 43% below median its 10-year median of 52.54 and 49.4% below the Chemicals industry median of 59.57. BOC Kenya's overall GF Score™ is 72/100 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 BOC Kenya (NAI:BOC), the current Days Payable is 30.15 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 BOC Kenya (NAI:BOC) Overvalued in 2026?
Based on GuruFocus' analysis, BOC Kenya stock appears to be overvalued.
The current stock price of KES171.00 is trading 89.6% above its estimated GF Value™ of KES90.18.
GuruFocus considers BOC Kenya to be Significantly Overvalued.
Key valuation signals for NAI:BOC:
Days Payable: 30.15 (43% below median its 10-year median of 52.54)
GF Value™: KES90.18 vs. price of KES171.00 (89.6% above fair value)
Industry Position: 49.4% below the Chemicals median (#1237 of 1554)
No single metric tells the full story. See the NAI:BOC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
BOC Kenya PLC is involved in the manufacture and sale of industrial and medical gases and welding products. Its product range consists of Bulk gases, Packaged gases, and Engineering services. Bulk gases include liquid oxygen and liquid nitrogen. Packaged gases comprise medical gases, industrial gases, special gas mixtures, and liquefied petroleum gas. The engineering services include supplies of medical equipment, construction of medical and other gas pipelines, liquefied petroleum gas installations, tanks and pipelines, industrial gas storage and pipeline installations, and related maintenance services. The company generates the majority of its revenue from the sale of medical and industrial gases.
72GF Score
Get the complete analysis for NAI:BOC
Days Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
NAI:BOC has been successfully added to your 
