Unilever Nigeria (NSA:LEVBROS) Days Payable: 67.41 (As of Dec. 2025) — Near Median


NSA:LEVBROS Unilever Nigeria PLC NSA:LEVBROS
75 GF Score
Price ₦126.00
GF Value ₦52.39
Valuation Significantly Overvalued
! 1 Warning Sign
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What is Unilever Nigeria Days Payable?

Unilever Nigeria NSA:LEVBROS -10.00% 75 Days Payable is 67.41 as of Dec. 2025, which is 1% below its 10-year median of 68.29. GuruFocus rates NSA:LEVBROS with a GF Score™ of 75/100 and a GF Value™ of ₦52.39 (Significantly Overvalued). The stock has 1 warning sign investors should review. Among 1,882 Consumer Packaged Goods companies, Unilever Nigeria ranks better than 86.77% on this metric.

Unilever Nigeria's average Accounts Payable for the three months ended in Dec. 2025 was ₦24,624 Mil. Unilever Nigeria's Cost of Goods Sold for the three months ended in Dec. 2025 was ₦33,332 Mil. Hence, Unilever Nigeria's Days Payable for the three months ended in Dec. 2025 was 67.41.

The historical rank and industry rank for Unilever Nigeria's Days Payable or its related term are showing as below:

NSA:LEVBROS' s Days Payable Range Over the Past 10 Years
Min: 51.6   Med: 68.29   Max: 116.41
Current: 116.41

During the past 13 years, Unilever Nigeria's highest Days Payable was 116.41. The lowest was 51.60. And the median was 68.29.

NSA:LEVBROS's Days Payable is ranked better than
86.77% of 1882 companies
in the Consumer Packaged Goods industry
Industry Median: 44.145 vs NSA:LEVBROS: 116.41

Unilever Nigeria's Days Payable increased from Dec. 2024 (45.25) to Dec. 2025 (67.41). It may suggest that Unilever Nigeria delayed paying its suppliers.


Unilever Nigeria Days Payable Historical Data

* Premium members only.

The historical data trend for Unilever Nigeria'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.

Unilever Nigeria Days Payable Chart

Unilever Nigeria Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 64.97 112.72 70.50 55.32 66.07

Unilever Nigeria Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Days Payable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 45.25 0.00 0.00 53.13 67.41

NSA:LEVBROS vs PG, CL, KVUE: Days Payable Comparison

For the Household & Personal Products subindustry, Unilever Nigeria'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.


Unilever Nigeria Days Payable vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Unilever Nigeria's Days Payable distribution charts can be found below:

* The bar in red indicates where Unilever Nigeria's Days Payable falls into.


NSA:LEVBROS
75GF Score
Unilever Nigeria PLC NSA:LEVBROS
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Unilever Nigeria 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.

Unilever Nigeria'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
=( (16571.346 + 28603.099) / 2 ) / 124776.824*365
=22587.2225 / 124776.824*365
=66.07

Unilever Nigeria'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: Sep. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (20644.182 + 28603.099) / 2 ) / 33331.796*365 / 4
=24623.6405 / 33331.796*365 / 4
=67.41

* 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 67.41 mean?
Unilever Nigeria (NSA:LEVBROS) has a Days Payable of 67.41 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 Unilever Nigeria and its competitors. This is near median its historical median of 68.29. Over the past decade, Unilever Nigeria's Days Payable has ranged from 51.60 to 116.41. According to the industry distribution chart, Unilever Nigeria ranks #249 out of 1882 companies in the Consumer Packaged Goods industry, placing it in the top 13.2%.
Is Unilever Nigeria's Days Payable too high?
Unilever Nigeria's current Days Payable of 67.41 is near median its 10-year median of 68.29. Over the past 10 years, this metric has ranged from a low of 51.60 to a high of 116.41. The Consumer Packaged Goods industry median Days Payable is 44.15. Unilever Nigeria's value of 67.41 is 52.7% above this industry median. Based on the distribution chart, Unilever Nigeria ranks #249 out of 1882 companies in the Consumer Packaged Goods industry, which is in the top quartile — a strong position relative to peers. Overall, Unilever Nigeria has a GF Score™ of 75/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Unilever Nigeria's Days Payable compare to PG and CL?
According to the Consumer Packaged Goods industry distribution chart, Unilever Nigeria ranks #249 out of 1882 companies for Days Payable. This places Unilever Nigeria in the top 13% of its industry — outperforming the majority of peers. The industry median Days Payable is 44.15. Unilever Nigeria's value of 67.41 is 52.7% above this benchmark. Historically, Unilever Nigeria's own Days Payable has ranged from 51.60 to 116.41 over the past decade. While the company's 10-year median is 68.29 vs. the industry median of 44.15, Unilever Nigeria 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 Consumer Packaged Goods company?
The median Days Payable among Consumer Packaged Goods companies is 44.15, based on 1,882 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. Unilever Nigeria's current Days Payable of 67.41 is 52.7% 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 Unilever Nigeria and its competitors. For the Consumer Packaged Goods industry, the median Days Payable is 44.15 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Unilever Nigeria's current Days Payable is 67.41, which is near median its own 10-year median of 68.29. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Unilever Nigeria stock overvalued right now?
Based on GuruFocus' analysis, Unilever Nigeria (NSA:LEVBROS) is currently considered Significantly Overvalued. The stock's GF Value™ is ₦52.39, compared to a current price of ₦126.00 — trading 140.5% above its estimated fair value. The current Days Payable is 67.41, which is near median its 10-year median of 68.29 and 52.7% above the Consumer Packaged Goods industry median of 44.15. Unilever Nigeria's overall GF Score™ is 75/100 with 1 warning sign 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 Unilever Nigeria (NSA:LEVBROS), the current Days Payable is 67.41 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 Unilever Nigeria (NSA:LEVBROS) Overvalued in 2026?

Based on GuruFocus' analysis, Unilever Nigeria stock appears to be overvalued. The current stock price of ₦126.00 is trading 140.5% above its estimated GF Value™ of ₦52.39. GuruFocus considers Unilever Nigeria to be Significantly Overvalued.

Key valuation signals for NSA:LEVBROS:

  • Days Payable: 67.41 (near median its 10-year median of 68.29)
  • GF Value™: ₦52.39 vs. price of ₦126.00 (140.5% above fair value)
  • GF Score™: 75/100 with 1 warning sign
  • Industry Position: 52.7% above the Consumer Packaged Goods median (#249 of 1882)

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


Unilever Nigeria Business Description

Address 1 Billings Way, P.O. Box 1063, Oregun, Ikeja, Lagos, NGA
Unilever Nigeria PLC is principally involved in the manufacture and marketing of Nutrition, Beauty & Wellbeing, and Personal Care products. It has manufacturing sites in Oregun, Lagos State, and Agbara, Ogun State. The company's operating segments are: Foods, Personal Care, and Beauty & Wellbeing. Maximum revenue is generated from the Foods segment, which includes the sale of savoury products. The Personal Care segment includes the sale of oral care and deodorant products, and the Beauty & Wellbeing segment includes sales of skin care products. Geographically, the company generates maximum revenue from its business in Nigeria, and to a lesser extent, also exports its products to other countries.
75GF Score

Get the complete analysis for NSA:LEVBROS

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

₦126.00
Price
₦52.39
GF Value