OILRF (Oil Refineries) Days Payable: 50.05 (As of Mar. 2026) — Near Median


OILRF Oil Refineries Ltd OILRF
44 GF Score
Price $0.45
GF Value $0.29
Valuation Significantly Overvalued
! 4 Warning Signs
View Full Analysis

What is Oil Refineries Days Payable?

Oil Refineries OILRF 44 Days Payable is 50.05 as of Mar. 2026, which is 7% above its 10-year median of 46.56. GuruFocus rates OILRF with a GF Score™ of 44/100 and a GF Value™ of $0.29 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 849 Oil & Gas companies, Oil Refineries ranks worse than 50.53% on this metric.

Oil Refineries's average Accounts Payable for the three months ended in Mar. 2026 was $1,024 Mil. Oil Refineries's Cost of Goods Sold for the three months ended in Mar. 2026 was $1,866 Mil. Hence, Oil Refineries's Days Payable for the three months ended in Mar. 2026 was 50.05.

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

OILRF' s Days Payable Range Over the Past 10 Years
Min: 27.81   Med: 46.56   Max: 74.24
Current: 56.97

During the past 13 years, Oil Refineries's highest Days Payable was 74.24. The lowest was 27.81. And the median was 46.56.

OILRF's Days Payable is ranked worse than
50.53% of 849 companies
in the Oil & Gas industry
Industry Median: 57.95 vs OILRF: 56.97

Oil Refineries's Days Payable declined from Mar. 2025 (55.40) to Mar. 2026 (50.05). It may suggest that Oil Refineries accelerated paying its suppliers.


Oil Refineries Days Payable Historical Data

* Premium members only.

The historical data trend for Oil Refineries'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.

Oil Refineries Days Payable Chart

Oil Refineries 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 46.77 27.81 38.11 43.75 54.29

Oil Refineries 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 55.40 62.52 61.73 45.50 50.05

OILRF vs VLO, MPC, PSX: Days Payable Comparison

For the Oil & Gas Refining & Marketing subindustry, Oil Refineries'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.


Oil Refineries Days Payable vs Oil & Gas Industry

For the Oil & Gas industry and Energy sector, Oil Refineries's Days Payable distribution charts can be found below:

* The bar in red indicates where Oil Refineries's Days Payable falls into.


OILRF
44GF Score
Oil Refineries Ltd OILRF
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Oil Refineries 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.

Oil Refineries'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
=( (866 + 821) / 2 ) / 5671*365
=843.5 / 5671*365
=54.29

Oil Refineries'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
=( (821 + 1226) / 2 ) / 1866*365 / 4
=1023.5 / 1866*365 / 4
=50.05

* 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 50.05 mean?
Oil Refineries (OILRF) has a Days Payable of 50.05 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 Oil Refineries and its competitors. This is near median its historical median of 46.56. Over the past decade, Oil Refineries' Days Payable has ranged from 27.81 to 74.24. According to the industry distribution chart, Oil Refineries ranks #429 out of 849 companies in the Oil & Gas industry, placing it in the top 50.5%.
Is Oil Refineries' Days Payable too high?
Oil Refineries' current Days Payable of 50.05 is near median its 10-year median of 46.56. Over the past 10 years, this metric has ranged from a low of 27.81 to a high of 74.24. The Oil & Gas industry median Days Payable is 57.95. Oil Refineries' value of 50.05 is 13.6% below this industry median. Based on the distribution chart, Oil Refineries ranks #429 out of 849 companies in the Oil & Gas industry, which is below the industry midpoint. Overall, Oil Refineries has a GF Score™ of 44/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Oil Refineries' Days Payable compare to VLO and MPC?
According to the Oil & Gas industry distribution chart, Oil Refineries ranks #429 out of 849 companies for Days Payable. This places Oil Refineries in the lower half of its industry. The industry median Days Payable is 57.95. Oil Refineries' value of 50.05 is 13.6% below this benchmark. Historically, Oil Refineries' own Days Payable has ranged from 27.81 to 74.24 over the past decade. While the company's 10-year median is 46.56 vs. the industry median of 57.95, Oil Refineries 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 an Oil & Gas company?
The median Days Payable among Oil & Gas companies is 57.95, based on 849 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. Oil Refineries's current Days Payable of 50.05 is 13.6% 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 Oil Refineries and its competitors. For the Oil & Gas industry, the median Days Payable is 57.95 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Oil Refineries's current Days Payable is 50.05, which is near median its own 10-year median of 46.56. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Oil Refineries stock overvalued right now?
Based on GuruFocus' analysis, Oil Refineries (OILRF) is currently considered Significantly Overvalued. The stock's GF Value™ is $0.29, compared to a current price of $0.45 — trading 55.5% above its estimated fair value. The current Days Payable is 50.05, which is near median its 10-year median of 46.56 and 13.6% below the Oil & Gas industry median of 57.95. Oil Refineries' overall GF Score™ is 44/100 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 Oil Refineries (OILRF), the current Days Payable is 50.05 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 Oil Refineries (OILRF) Overvalued in 2026?

Based on GuruFocus' analysis, Oil Refineries stock appears to be overvalued. The current stock price of $0.45 is trading 55.5% above its estimated GF Value™ of $0.29. GuruFocus considers Oil Refineries to be Significantly Overvalued.

Key valuation signals for OILRF:

  • Days Payable: 50.05 (near median its 10-year median of 46.56)
  • GF Value™: $0.29 vs. price of $0.45 (55.5% above fair value)
  • GF Score™: 44/100 with 4 warning signs
  • Industry Position: 13.6% below the Oil & Gas median (#429 of 849)

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


Oil Refineries Business Description

Industry EnergyOil & Gas
Other Exchanges ORL:Israel
Address P.O. Box 4, Haifa, ISR, 310001
Oil Refineries Ltd (ORL), also known as Bazan Group, engages in the production of fuel products. It also manufactures raw materials for the petrochemical industry and materials for the plastic industry, including oils, wax, and accompanying products. The company also provides power and water (mainly electricity and steam) services to a number of industries located near the refinery in Israel. The variety of products refined by ORL is used in industrial operations, transportation, private consumption, agriculture, and infrastructures. ORL plays a key role in Israel's refinery complex, with a major portion of refined products going to local consumption. Although the majority of operations are consumed by refining, ORL is also active in polymer and aromatic production through subsidiaries.
44GF Score

Get the complete analysis for OILRF

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

$0.45
Price
$0.29
GF Value