Uac Of Nigeria (NSA:UACN) Days Payable: 17.23 (As of Mar. 2026) — 45% Below Median


NSA:UACN Uac Of Nigeria PLC NSA:UACN
68 GF Score
Price ₦185.00
GF Value ₦82.67
Valuation Significantly Overvalued
! 11 Warning Signs
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What is Uac Of Nigeria Days Payable?

Uac Of Nigeria NSA:UACN 68 Days Payable is 17.23 as of Mar. 2026, which is 45% below its 10-year median of 31.50. GuruFocus rates NSA:UACN with a GF Score™ of 68/100 and a GF Value™ of ₦82.67 (Significantly Overvalued). The stock has 11 warning signs investors should review. Among 1,881 Consumer Packaged Goods companies, Uac Of Nigeria ranks worse than 88.41% on this metric.

Uac Of Nigeria's average Accounts Payable for the three months ended in Mar. 2026 was ₦25,764 Mil. Uac Of Nigeria's Cost of Goods Sold for the three months ended in Mar. 2026 was ₦136,409 Mil. Hence, Uac Of Nigeria's Days Payable for the three months ended in Mar. 2026 was 17.23.

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

NSA:UACN' s Days Payable Range Over the Past 10 Years
Min: 16.8   Med: 31.5   Max: 73.77
Current: 16.8

During the past 13 years, Uac Of Nigeria's highest Days Payable was 73.77. The lowest was 16.80. And the median was 31.50.

NSA:UACN's Days Payable is ranked worse than
88.41% of 1881 companies
in the Consumer Packaged Goods industry
Industry Median: 44.14 vs NSA:UACN: 16.80

Uac Of Nigeria's Days Payable declined from Mar. 2025 (24.38) to Mar. 2026 (17.23). It may suggest that Uac Of Nigeria accelerated paying its suppliers.


Uac Of Nigeria Days Payable Historical Data

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The historical data trend for Uac Of 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.

Uac Of Nigeria Days Payable Chart

Uac Of 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 21.56 23.62 22.10 20.62 24.02

Uac Of Nigeria Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 24.38 23.35 25.12 10.79 17.23

NSA:UACN vs ADM, BG, TSN: Days Payable Comparison

For the Farm Products subindustry, Uac Of 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.


Uac Of Nigeria Days Payable vs Consumer Packaged Goods Industry

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

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


NSA:UACN
68GF Score
Uac Of Nigeria PLC NSA:UACN
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Uac Of 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.

Uac Of 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
=( (11480.246 + 23715.981) / 2 ) / 267369.293*365
=17598.1135 / 267369.293*365
=24.02

Uac Of Nigeria's Days Payable for the quarter that ended in Mar. 2026 is calculated as:

Days Payable (Q: Mar. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Dec. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (23715.981 + 27812.661) / 2 ) / 136409.399*365 / 4
=25764.321 / 136409.399*365 / 4
=17.23

* 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 17.23 mean?
Uac Of Nigeria (NSA:UACN) has a Days Payable of 17.23 as of Mar. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Uac Of Nigeria and its competitors. This is 45% below median its historical median of 31.50. Over the past decade, Uac Of Nigeria's Days Payable has ranged from 16.80 to 73.77. According to the industry distribution chart, Uac Of Nigeria ranks #1663 out of 1881 companies in the Consumer Packaged Goods industry, placing it in the top 88.4%.
Is Uac Of Nigeria's Days Payable too high?
Uac Of Nigeria's current Days Payable of 17.23 is 45% below median its 10-year median of 31.50. Over the past 10 years, this metric has ranged from a low of 16.80 to a high of 73.77. The Consumer Packaged Goods industry median Days Payable is 44.14. Uac Of Nigeria's value of 17.23 is 61% below this industry median. Based on the distribution chart, Uac Of Nigeria ranks #1663 out of 1881 companies in the Consumer Packaged Goods industry, which is in the bottom quartile relative to peers. Overall, Uac Of Nigeria has a GF Score™ of 68/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Uac Of Nigeria's Days Payable compare to ADM and BG?
According to the Consumer Packaged Goods industry distribution chart, Uac Of Nigeria ranks #1663 out of 1881 companies for Days Payable. This places Uac Of Nigeria in the lower half of its industry. The industry median Days Payable is 44.14. Uac Of Nigeria's value of 17.23 is 61% below this benchmark. Historically, Uac Of Nigeria's own Days Payable has ranged from 16.80 to 73.77 over the past decade. While the company's 10-year median is 31.50 vs. the industry median of 44.14, Uac Of Nigeria 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 44.14, based on 1,881 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. Uac Of Nigeria's current Days Payable of 17.23 is 61% 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 Uac Of Nigeria and its competitors. For the Consumer Packaged Goods industry, the median Days Payable is 44.14 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Uac Of Nigeria's current Days Payable is 17.23, which is 45% below median its own 10-year median of 31.50. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Uac Of Nigeria stock overvalued right now?
Based on GuruFocus' analysis, Uac Of Nigeria (NSA:UACN) is currently considered Significantly Overvalued. The stock's GF Value™ is ₦82.67, compared to a current price of ₦185.00 — trading 123.8% above its estimated fair value. The current Days Payable is 17.23, which is 45% below median its 10-year median of 31.50 and 61% below the Consumer Packaged Goods industry median of 44.14. Uac Of Nigeria's overall GF Score™ is 68/100 with 11 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 Uac Of Nigeria (NSA:UACN), the current Days Payable is 17.23 as of Mar. 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 Uac Of Nigeria (NSA:UACN) Overvalued in 2026?

Based on GuruFocus' analysis, Uac Of Nigeria stock appears to be overvalued. The current stock price of ₦185.00 is trading 123.8% above its estimated GF Value™ of ₦82.67. GuruFocus considers Uac Of Nigeria to be Significantly Overvalued.

Key valuation signals for NSA:UACN:

  • Days Payable: 17.23 (45% below median its 10-year median of 31.50)
  • GF Value™: ₦82.67 vs. price of ₦185.00 (123.8% above fair value)
  • GF Score™: 68/100 with 11 warning signs
  • Industry Position: 61% below the Consumer Packaged Goods median (#1663 of 1881)

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


Uac Of Nigeria Business Description

Address UAC House, No. 1 - 5, Odunlami Street, Marina, Lagos, NGA
Uac Of Nigeria PLC is a Nigeria-based diversified company. Its segments include Animal feeds and other Edibles, Paints, Packaged Food, Quick Service Restaurants, and Others. Animal feeds and other Edibles involved in the manufacturing and sale of animal feeds, cereal, and edible oil. The Packaged Food segment involves the manufacturing and sale of food items, livestock feeds, bottled water, fruit juices, and ice cream. Its paint segment manufactures and sells paint products and other decorative. QSR is involved in the making and sale of snacks and meals, and Others is a non-reportable segment made up of the corporate head office. It generates maximum revenue from the Animal feeds and other Edibles segments. Geographically, it derives a majority of revenue from the Nigeria segment.
68GF Score

Get the complete analysis for NSA:UACN

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

₦185.00
Price
₦82.67
GF Value