Borgestad ASA (OSL:BOR) Days Payable: 57.34 (As of Mar. 2026) — 28% Below Median


OSL:BOR Borgestad ASA OSL:BOR
63 GF Score
Price kr16.35
GF Value kr16.34
Valuation Fairly Valued
! 5 Warning Signs
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What is Borgestad ASA Days Payable?

Borgestad ASA OSL:BOR +0.62% 63 Days Payable is 57.34 as of Mar. 2026, which is 28% below its 10-year median of 80.06. GuruFocus rates OSL:BOR with a GF Score™ of 63/100 and a GF Value™ of kr16.34 (Fairly Valued). The stock has 5 warning signs investors should review. Among 394 Building Materials companies, Borgestad ASA ranks worse than 64.21% on this metric.

Borgestad ASA's average Accounts Payable for the three months ended in Mar. 2026 was kr62 Mil. Borgestad ASA's Cost of Goods Sold for the three months ended in Mar. 2026 was kr98 Mil. Hence, Borgestad ASA's Days Payable for the three months ended in Mar. 2026 was 57.34.

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

OSL:BOR' s Days Payable Range Over the Past 10 Years
Min: 44.88   Med: 80.06   Max: 94.51
Current: 52.78

During the past 13 years, Borgestad ASA's highest Days Payable was 94.51. The lowest was 44.88. And the median was 80.06.

OSL:BOR's Days Payable is ranked worse than
64.21% of 394 companies
in the Building Materials industry
Industry Median: 69.765 vs OSL:BOR: 52.78

Borgestad ASA's Days Payable declined from Mar. 2025 (75.21) to Mar. 2026 (57.34). It may suggest that Borgestad ASA accelerated paying its suppliers.


Borgestad ASA Days Payable Historical Data

* Premium members only.

The historical data trend for Borgestad ASA'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.

Borgestad ASA Days Payable Chart

Borgestad ASA 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 83.21 62.13 46.25 45.72 44.88

Borgestad ASA 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 75.21 53.94 44.49 55.49 57.34

OSL:BOR vs CRH, VMC, MLM: Days Payable Comparison

For the Building Materials subindustry, Borgestad ASA'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.


Borgestad ASA Days Payable vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Borgestad ASA's Days Payable distribution charts can be found below:

* The bar in red indicates where Borgestad ASA's Days Payable falls into.


OSL:BOR
63GF Score
Borgestad ASA OSL:BOR
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Borgestad ASA 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.

Borgestad ASA'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
=( (68.489 + 55.471) / 2 ) / 504.079*365
=61.98 / 504.079*365
=44.88

Borgestad ASA'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
=( (55.471 + 67.619) / 2 ) / 97.941*365 / 4
=61.545 / 97.941*365 / 4
=57.34

* 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 57.34 mean?
Borgestad ASA (OSL:BOR) has a Days Payable of 57.34 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 Borgestad ASA and its competitors. This is 28% below median its historical median of 80.06. Over the past decade, Borgestad ASA's Days Payable has ranged from 44.88 to 94.51. According to the industry distribution chart, Borgestad ASA ranks #253 out of 394 companies in the Building Materials industry, placing it in the top 64.2%.
Is Borgestad ASA's Days Payable too high?
Borgestad ASA's current Days Payable of 57.34 is 28% below median its 10-year median of 80.06. Over the past 10 years, this metric has ranged from a low of 44.88 to a high of 94.51. The Building Materials industry median Days Payable is 69.77. Borgestad ASA's value of 57.34 is 17.8% below this industry median. Based on the distribution chart, Borgestad ASA ranks #253 out of 394 companies in the Building Materials industry, which is below the industry midpoint. Overall, Borgestad ASA has a GF Score™ of 63/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Borgestad ASA's Days Payable compare to CRH and VMC?
According to the Building Materials industry distribution chart, Borgestad ASA ranks #253 out of 394 companies for Days Payable. This places Borgestad ASA in the lower half of its industry. The industry median Days Payable is 69.77. Borgestad ASA's value of 57.34 is 17.8% below this benchmark. Historically, Borgestad ASA's own Days Payable has ranged from 44.88 to 94.51 over the past decade. While the company's 10-year median is 80.06 vs. the industry median of 69.77, Borgestad ASA 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 Building Materials company?
The median Days Payable among Building Materials companies is 69.77, based on 394 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. Borgestad ASA's current Days Payable of 57.34 is 17.8% 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 Borgestad ASA and its competitors. For the Building Materials industry, the median Days Payable is 69.77 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Borgestad ASA's current Days Payable is 57.34, which is 28% below median its own 10-year median of 80.06. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Borgestad ASA stock overvalued right now?
Based on GuruFocus' analysis, Borgestad ASA (OSL:BOR) is currently considered Fairly Valued. The stock's GF Value™ is kr16.34, compared to a current price of kr16.35 — trading 0.1% above its estimated fair value. The current Days Payable is 57.34, which is 28% below median its 10-year median of 80.06 and 17.8% below the Building Materials industry median of 69.77. Borgestad ASA's overall GF Score™ is 63/100 with 5 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 Borgestad ASA (OSL:BOR), the current Days Payable is 57.34 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 Borgestad ASA (OSL:BOR) Overvalued in 2026?

Based on GuruFocus' analysis, Borgestad ASA stock appears to be overvalued. The current stock price of kr16.35 is trading 0.1% above its estimated GF Value™ of kr16.34. GuruFocus considers Borgestad ASA to be Fairly Valued.

Key valuation signals for OSL:BOR:

  • Days Payable: 57.34 (28% below median its 10-year median of 80.06)
  • GF Value™: kr16.34 vs. price of kr16.35 (0.1% above fair value)
  • GF Score™: 63/100 with 5 warning signs
  • Industry Position: 17.8% below the Building Materials median (#253 of 394)

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


Borgestad ASA Business Description

Other Exchanges 0DTO:UK
Address Fornebuveien 1, Lysaker, NOR, 1366
Borgestad ASA is an investment company engaged in the real estate and refractory businesses. The Group has three operating segments: Real Estate, Refractory, and Other Activities. The Real Estate segment consists mainly of the Agora Bytom shopping center in Bytom, Poland. The Refractory segment develops, manufactures, and delivers refractory products, installations, and concept solutions to industrial customers through the Hoganas Borgestad Group. Its refractory materials are used to protect industrial production equipment exposed to high temperatures. The Other Activities segment includes operations in Borgestad ASA and its holding companies. Geographically, the company derives key revenue from Sweden, followed by Norway, Finland, and other regions.
63GF Score

Get the complete analysis for OSL:BOR

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

kr16.35
Price
kr16.34
GF Value