Essen Speciality Films (NSE:ESFL) Days Payable: 25.20 (As of Mar. 2026) — 20% Below Median


NSE:ESFL Essen Speciality Films Ltd NSE:ESFL
56 GF Score
Price ₹118.25
GF Value ₹244.65
Valuation Possible Value Trap
! 4 Warning Signs
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What is Essen Speciality Films Days Payable?

Essen Speciality Films NSE:ESFL -1.46% 56 Days Payable is 25.20 as of Mar. 2026, which is 20% below its 10-year median of 31.59. GuruFocus rates NSE:ESFL with a GF Score™ of 56/100 and a GF Value™ of ₹244.65 (Possible Value Trap). The stock has 4 warning signs investors should review. Among 415 Furnishings, Fixtures & Appliances companies, Essen Speciality Films ranks worse than 59.52% on this metric.

Essen Speciality Films's average Accounts Payable for the three months ended in Mar. 2026 was ₹73 Mil. Essen Speciality Films's Cost of Goods Sold for the three months ended in Mar. 2026 was ₹266 Mil. Hence, Essen Speciality Films's Days Payable for the three months ended in Mar. 2026 was 25.20.

The historical rank and industry rank for Essen Speciality Films's Days Payable or its related term are showing as below:

NSE:ESFL' s Days Payable Range Over the Past 10 Years
Min: 24.02   Med: 31.59   Max: 56.66
Current: 54.97

During the past 7 years, Essen Speciality Films's highest Days Payable was 56.66. The lowest was 24.02. And the median was 31.59.

NSE:ESFL's Days Payable is ranked worse than
59.52% of 415 companies
in the Furnishings, Fixtures & Appliances industry
Industry Median: 64.14 vs NSE:ESFL: 54.97

Essen Speciality Films's Days Payable declined from Mar. 2025 (29.00) to Mar. 2026 (25.20). It may suggest that Essen Speciality Films accelerated paying its suppliers.


Essen Speciality Films Days Payable Historical Data

* Premium members only.

The historical data trend for Essen Speciality Films'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.

Essen Speciality Films Days Payable Chart

Essen Speciality Films Annual Data
Trend Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Days Payable
Get a 7-Day Free Trial 56.66 55.55 30.97 25.11 31.59

Essen Speciality Films Quarterly Data
Mar20 Mar21 Mar22 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 29.00 36.50 112.29 98.85 25.20

NSE:ESFL vs SN, SGI, MHK: Days Payable Comparison

For the Furnishings, Fixtures & Appliances subindustry, Essen Speciality Films'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.


Essen Speciality Films Days Payable vs Furnishings, Fixtures & Appliances Industry

For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, Essen Speciality Films's Days Payable distribution charts can be found below:

* The bar in red indicates where Essen Speciality Films's Days Payable falls into.


NSE:ESFL
56GF Score
Essen Speciality Films Ltd NSE:ESFL
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Essen Speciality Films 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.

Essen Speciality Films's Days Payable for the fiscal year that ended in Mar. 2026 is calculated as

Days Payable (A: Mar. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Mar. 2025 ) + Accounts Payable (A: Mar. 2026 )) / count ) / Cost of Goods Sold (A: Mar. 2026 )*Days in Period
=( (98.925 + 73.495) / 2 ) / 996.156*365
=86.21 / 996.156*365
=31.59

Essen Speciality Films'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
=( (0 + 73.495) / 1 ) / 266.075*365 / 4
=73.495 / 266.075*365 / 4
=25.20

* 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 25.20 mean?
Essen Speciality Films (NSE:ESFL) has a Days Payable of 25.20 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 Essen Speciality Films and its competitors. This is 20% below median its historical median of 31.59. Over the past decade, Essen Speciality Films' Days Payable has ranged from 24.02 to 56.66. According to the industry distribution chart, Essen Speciality Films ranks #247 out of 415 companies in the Furnishings, Fixtures & Appliances industry, placing it in the top 59.5%.
Is Essen Speciality Films' Days Payable too high?
Essen Speciality Films' current Days Payable of 25.20 is 20% below median its 10-year median of 31.59. Over the past 10 years, this metric has ranged from a low of 24.02 to a high of 56.66. The Furnishings, Fixtures & Appliances industry median Days Payable is 64.14. Essen Speciality Films' value of 25.20 is 60.7% below this industry median. Based on the distribution chart, Essen Speciality Films ranks #247 out of 415 companies in the Furnishings, Fixtures & Appliances industry, which is below the industry midpoint. Overall, Essen Speciality Films has a GF Score™ of 56/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Essen Speciality Films' Days Payable compare to SN and SGI?
According to the Furnishings, Fixtures & Appliances industry distribution chart, Essen Speciality Films ranks #247 out of 415 companies for Days Payable. This places Essen Speciality Films in the lower half of its industry. The industry median Days Payable is 64.14. Essen Speciality Films' value of 25.20 is 60.7% below this benchmark. Historically, Essen Speciality Films' own Days Payable has ranged from 24.02 to 56.66 over the past decade. While the company's 10-year median is 31.59 vs. the industry median of 64.14, Essen Speciality Films 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 Furnishings, Fixtures & Appliances company?
The median Days Payable among Furnishings, Fixtures & Appliances companies is 64.14, based on 415 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. Essen Speciality Films's current Days Payable of 25.20 is 60.7% 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 Essen Speciality Films and its competitors. For the Furnishings, Fixtures & Appliances industry, the median Days Payable is 64.14 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Essen Speciality Films's current Days Payable is 25.20, which is 20% below median its own 10-year median of 31.59. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Essen Speciality Films stock overvalued right now?
Based on GuruFocus' analysis, Essen Speciality Films (NSE:ESFL) is currently considered Possible Value Trap. The stock's GF Value™ is ₹244.65, compared to a current price of ₹118.25 — trading 51.7% below its estimated fair value. The current Days Payable is 25.20, which is 20% below median its 10-year median of 31.59 and 60.7% below the Furnishings, Fixtures & Appliances industry median of 64.14. Essen Speciality Films' overall GF Score™ is 56/100 with 4 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 Essen Speciality Films (NSE:ESFL), the current Days Payable is 25.20 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 Essen Speciality Films (NSE:ESFL) Overvalued in 2026?

Based on GuruFocus' analysis, Essen Speciality Films stock appears to be undervalued. The current stock price of ₹118.25 is trading 51.7% below its estimated GF Value™ of ₹244.65. GuruFocus considers Essen Speciality Films to be Possible Value Trap.

Key valuation signals for NSE:ESFL:

  • Days Payable: 25.20 (20% below median its 10-year median of 31.59)
  • GF Value™: ₹244.65 vs. price of ₹118.25 (51.7% below fair value)
  • GF Score™: 56/100 with 4 warning signs
  • Industry Position: 60.7% below the Furnishings, Fixtures & Appliances median (#247 of 415)

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


Essen Speciality Films Business Description

Address Survey No. 192, Shapar, Industrial Area, Plot No. A, Veraval, Rajkot, GJ, IND, 360002
Essen Speciality Films Ltd is a manufacturer and exporter of specialized plastic products in the home improvement and home furnishing industry, to renowned multinational modern trade retailers, such as IKEA, Walmart, Kmart, Bed Bath & Beyond, Rusta, Runsven, Kohl's, Kroger, etc. The product mix of the company makes it one-of-a-kind manufacturer in the world with ranges in the bath area and accessories, artificial plants & flowers, kitchen & dining, storage & organization, fitness & lifestyle, and outdoor & utility products all under one roof.
56GF Score

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

₹118.25
Price
₹244.65
GF Value