Uttam Sugar Mills (NSE:UTTAMSUGAR) Days Payable: 52.47 (As of Mar. 2026) — 48% Below Median

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NSE:UTTAMSUGAR Uttam Sugar Mills Ltd NSE:UTTAMSUGAR
70 GF Score
Price ₹236.46
GF Value ₹352.95
Valuation Significantly Undervalued
! 2 Warning Signs
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What is Uttam Sugar Mills Days Payable?

Uttam Sugar Mills NSE:UTTAMSUGAR +0.82% 70 Days Payable is 52.47 as of Mar. 2026, which is 48% below its 10-year median of 101.03. GuruFocus rates NSE:UTTAMSUGAR with a GF Score™ of 70/100 and a GF Value™ of ₹352.95 (Significantly Undervalued). The stock has 2 warning signs investors should review. Among 1,891 Consumer Packaged Goods companies, Uttam Sugar Mills ranks worse than 59.44% on this metric.

Uttam Sugar Mills's average Accounts Payable for the three months ended in Mar. 2026 was ₹1,650 Mil. Uttam Sugar Mills's Cost of Goods Sold for the three months ended in Mar. 2026 was ₹2,870 Mil. Hence, Uttam Sugar Mills's Days Payable for the three months ended in Mar. 2026 was 52.47.

The historical rank and industry rank for Uttam Sugar Mills's Days Payable or its related term are showing as below:

NSE:UTTAMSUGAR' s Days Payable Range Over the Past 10 Years
Min: 37.11   Med: 101.03   Max: 197.6
Current: 37.11

During the past 13 years, Uttam Sugar Mills's highest Days Payable was 197.60. The lowest was 37.11. And the median was 101.03.

NSE:UTTAMSUGAR's Days Payable is ranked worse than
59.44% of 1891 companies
in the Consumer Packaged Goods industry
Industry Median: 44.15 vs NSE:UTTAMSUGAR: 37.11

Uttam Sugar Mills's Days Payable declined from Mar. 2025 (80.00) to Mar. 2026 (52.47). It may suggest that Uttam Sugar Mills accelerated paying its suppliers.


Uttam Sugar Mills Days Payable Historical Data

* Premium members only.

The historical data trend for Uttam Sugar Mills'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.

Uttam Sugar Mills Days Payable Chart

Uttam Sugar Mills Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 85.60 64.17 54.20 63.73 52.02

Uttam Sugar Mills 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 80.00 55.56 6.17 7.99 52.47

NSE:UTTAMSUGAR vs MDLZ, HSY, TR: Days Payable Comparison

For the Confectioners subindustry, Uttam Sugar Mills'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.


Uttam Sugar Mills Days Payable vs Consumer Packaged Goods Industry

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

* The bar in red indicates where Uttam Sugar Mills's Days Payable falls into.


NSE:UTTAMSUGAR
70GF Score
Uttam Sugar Mills Ltd NSE:UTTAMSUGAR
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Uttam Sugar Mills 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.

Uttam Sugar Mills'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
=( (3095.142 + 1650.1) / 2 ) / 16646.7*365
=2372.621 / 16646.7*365
=52.02

Uttam Sugar Mills'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 + 1650.1) / 1 ) / 2869.9*365 / 4
=1650.1 / 2869.9*365 / 4
=52.47

* 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 52.47 mean?
Uttam Sugar Mills (NSE:UTTAMSUGAR) has a Days Payable of 52.47 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 Uttam Sugar Mills and its competitors. This is 48% below median its historical median of 101.03. Over the past decade, Uttam Sugar Mills' Days Payable has ranged from 37.11 to 197.60. According to the industry distribution chart, Uttam Sugar Mills ranks #1124 out of 1891 companies in the Consumer Packaged Goods industry, placing it in the top 59.4%.
Is Uttam Sugar Mills' Days Payable too high?
Uttam Sugar Mills' current Days Payable of 52.47 is 48% below median its 10-year median of 101.03. Over the past 10 years, this metric has ranged from a low of 37.11 to a high of 197.60. The Consumer Packaged Goods industry median Days Payable is 44.15. Uttam Sugar Mills' value of 52.47 is 18.8% above this industry median. Based on the distribution chart, Uttam Sugar Mills ranks #1124 out of 1891 companies in the Consumer Packaged Goods industry, which is below the industry midpoint. Overall, Uttam Sugar Mills has a GF Score™ of 70/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Uttam Sugar Mills' Days Payable compare to MDLZ and HSY?
According to the Consumer Packaged Goods industry distribution chart, Uttam Sugar Mills ranks #1124 out of 1891 companies for Days Payable. This places Uttam Sugar Mills in the lower half of its industry. The industry median Days Payable is 44.15. Uttam Sugar Mills' value of 52.47 is 18.8% above this benchmark. Historically, Uttam Sugar Mills' own Days Payable has ranged from 37.11 to 197.60 over the past decade. While the company's 10-year median is 101.03 vs. the industry median of 44.15, Uttam Sugar Mills 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 1,891 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. Uttam Sugar Mills's current Days Payable of 52.47 is 18.8% 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 Uttam Sugar Mills 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. Uttam Sugar Mills's current Days Payable is 52.47, which is 48% below median its own 10-year median of 101.03. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Uttam Sugar Mills stock overvalued right now?
Based on GuruFocus' analysis, Uttam Sugar Mills (NSE:UTTAMSUGAR) is currently considered Significantly Undervalued. The stock's GF Value™ is ₹352.95, compared to a current price of ₹236.46 — trading 33% below its estimated fair value. The current Days Payable is 52.47, which is 48% below median its 10-year median of 101.03 and 18.8% above the Consumer Packaged Goods industry median of 44.15. Uttam Sugar Mills' overall GF Score™ is 70/100 with 2 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 Uttam Sugar Mills (NSE:UTTAMSUGAR), the current Days Payable is 52.47 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 Uttam Sugar Mills (NSE:UTTAMSUGAR) Overvalued in 2026?

Based on GuruFocus' analysis, Uttam Sugar Mills stock appears to be undervalued. The current stock price of ₹236.46 is trading 33% below its estimated GF Value™ of ₹352.95. GuruFocus considers Uttam Sugar Mills to be Significantly Undervalued.

Key valuation signals for NSE:UTTAMSUGAR:

  • Days Payable: 52.47 (48% below median its 10-year median of 101.03)
  • GF Value™: ₹352.95 vs. price of ₹236.46 (33% below fair value)
  • GF Score™: 70/100 with 2 warning signs
  • Industry Position: 18.8% above the Consumer Packaged Goods median (#1124 of 1891)

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


Uttam Sugar Mills Business Description

Other Exchanges 532729:India
Address Sector 24, A-2E, 3rd Floor, C.M.A. Tower, Noida, UP, IND, 201 301
Uttam Sugar Mills Ltd is an Indian company engaged in manufacturing of Sugar, Industrial Alcohol and Generation of Power. The company operates in segments that include Sugar, Cogeneration, and Distillery. The Sugar segment generates maximum revenue for the company. The Sugar segment gnerates revenue from manufacturing and sale of sugar and its by-products and power. Its products consist of Sulphurfree Sugar, Double Refined, Invert sugar syrup, Natural Brown Sugar, Liquid Sugar, candy, and Others.
70GF Score

Get the complete analysis for NSE:UTTAMSUGAR

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

₹236.46
Price
₹352.95
GF Value