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.
BUA FoodsNSA:BUAFOODS 91 Days Payable is 8.59 as of Jun. 2026, which is 68% above its 10-year median of 5.11. GuruFocus rates NSA:BUAFOODS with a GF Score™ of 91/100 and a GF Value™ of ₦584.56 (Modestly Overvalued). The stock has 3 warning signs investors should review. Among 1,895 Consumer Packaged Goods companies, BUA Foods ranks worse than 96.62% on this metric.
BUA Foods's average Accounts Payable for the
three
months ended in Jun. 2026 was ₦17,210 Mil. BUA Foods's Cost of Goods Sold for the
three
months ended in Jun. 2026 was ₦182,916 Mil.
Hence, BUA Foods's Days Payable for the
three
months ended in Jun. 2026 was 8.59.
The historical rank and industry rank for BUA Foods's Days Payable or its related term are showing as below:
NSA:BUAFOODS'
s Days Payable Range Over the Past 10 Years
Min: 3.66 Med: 5.11 Max: 11.74
Current: 7.66
During the past 6 years, BUA Foods's highest Days Payable was 11.74. The lowest was 3.66. And the median was 5.11.
NSA:BUAFOODS's Days Payable is ranked worse than 96.62% of 1895
companies
in the Consumer Packaged Goods industry
Industry Median: 43.96
vs NSA:BUAFOODS: 7.66
BUA Foods's Days Payable
increased
from Jun. 2025 (4.13) to Jun. 2026 (8.59).
It may suggest that BUA Foodsdelayed paying its suppliers.
The historical data trend for BUA Foods'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.
NSA:BUAFOODS vs KHC, GIS, HRL: Days Payable Comparison
For the Packaged Foods subindustry, BUA Foods'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.
BUA Foods Days Payable vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, BUA Foods's Days Payable distribution charts can be found below:
* The bar in red indicates where BUA Foods'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.
BUA Foods'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.
BUA Foods (NSA:BUAFOODS) has a Days Payable of 8.59 as of Jun. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on BUA Foods and its competitors. This is 68% above median its historical median of 5.11. Over the past decade, BUA Foods' Days Payable has ranged from 3.66 to 11.74. According to the industry distribution chart, BUA Foods ranks #1831 out of 1895 companies in the Consumer Packaged Goods industry, placing it in the top 96.6%.
Is BUA Foods' Days Payable too high?
BUA Foods' current Days Payable of 8.59 is 68% above median its 10-year median of 5.11. Over the past 10 years, this metric has ranged from a low of 3.66 to a high of 11.74. The Consumer Packaged Goods industry median Days Payable is 43.96. BUA Foods' value of 8.59 is 80.5% below this industry median. Based on the distribution chart, BUA Foods ranks #1831 out of 1895 companies in the Consumer Packaged Goods industry, which is in the bottom quartile relative to peers. Overall, BUA Foods has a GF Score™ of 91/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does BUA Foods' Days Payable compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, BUA Foods ranks #1831 out of 1895 companies for Days Payable. This places BUA Foods in the lower half of its industry. The industry median Days Payable is 43.96. BUA Foods' value of 8.59 is 80.5% below this benchmark. Historically, BUA Foods' own Days Payable has ranged from 3.66 to 11.74 over the past decade. While the company's 10-year median is 5.11 vs. the industry median of 43.96, BUA Foods 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 Consumer Packaged Goods company?
The median Days Payable among Consumer Packaged Goods companies is 43.96, based on 1,895 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. BUA Foods's current Days Payable of 8.59 is 80.5% 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 BUA Foods and its competitors. For the Consumer Packaged Goods industry, the median Days Payable is 43.96 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. BUA Foods's current Days Payable is 8.59, which is 68% above median its own 10-year median of 5.11. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is BUA Foods stock overvalued right now?
Based on GuruFocus' analysis, BUA Foods (NSA:BUAFOODS) is currently considered Modestly Overvalued. The stock's GF Value™ is ₦584.56, compared to a current price of ₦760.60 — trading 30.1% above its estimated fair value. The current Days Payable is 8.59, which is 68% above median its 10-year median of 5.11 and 80.5% below the Consumer Packaged Goods industry median of 43.96. BUA Foods' overall GF Score™ is 91/100 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 BUA Foods (NSA:BUAFOODS), the current Days Payable is 8.59 as of Jun. 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 BUA Foods (NSA:BUAFOODS) Overvalued in 2026?
Based on GuruFocus' analysis, BUA Foods stock appears to be overvalued.
The current stock price of ₦760.60 is trading 30.1% above its estimated GF Value™ of ₦584.56.
GuruFocus considers BUA Foods to be Modestly Overvalued.
Key valuation signals for NSA:BUAFOODS:
Days Payable: 8.59 (68% above median its 10-year median of 5.11)
GF Value™: ₦584.56 vs. price of ₦760.60 (30.1% above fair value)
Industry Position: 80.5% below the Consumer Packaged Goods median (#1831 of 1895)
No single metric tells the full story. See the NSA:BUAFOODS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
BUA Foods PLC is involved in the food and fast-moving consumer goods business which processes, manufactures, and distributes food as well as packaged food. The company's business operations comprise five divisions, including Sugar, Flour, Pasta, Rice, and Edible Oils. It has four segments Flour segment, Sugar segment, Pasta segment, and Others. Maximum revenue is from sales of Flour.
91GF Score
Get the complete analysis for NSA:BUAFOODS
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
NSA:BUAFOODS has been successfully added to your 
