Orlen (PSKOF) Days Payable: 30.32 (As of Mar. 2026) — 12% Below Median


PSKOF Orlen SA PSKOF
62 GF Score
Price $37.33
GF Value $13.57
Valuation Significantly Overvalued
! 3 Warning Signs
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What is Orlen Days Payable?

Orlen PSKOF 62 Days Payable is 30.32 as of Mar. 2026, which is 12% below its 10-year median of 34.60. GuruFocus rates PSKOF with a GF Score™ of 62/100 and a GF Value™ of $13.57 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 849 Oil & Gas companies, Orlen ranks worse than 53.95% on this metric.

Orlen's average Accounts Payable for the three months ended in Mar. 2026 was $5,196 Mil. Orlen's Cost of Goods Sold for the three months ended in Mar. 2026 was $15,637 Mil. Hence, Orlen's Days Payable for the three months ended in Mar. 2026 was 30.32.

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

PSKOF' s Days Payable Range Over the Past 10 Years
Min: 28.47   Med: 34.6   Max: 52.3
Current: 52.3

During the past 13 years, Orlen's highest Days Payable was 52.30. The lowest was 28.47. And the median was 34.60.

PSKOF's Days Payable is ranked worse than
53.95% of 849 companies
in the Oil & Gas industry
Industry Median: 57.95 vs PSKOF: 52.30

Orlen's Days Payable declined from Mar. 2025 (43.62) to Mar. 2026 (30.32). It may suggest that Orlen accelerated paying its suppliers.


Orlen Days Payable Historical Data

* Premium members only.

The historical data trend for Orlen'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.

Orlen Days Payable Chart

Orlen 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 28.83 41.62 35.51 29.12 31.94

Orlen 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 43.62 73.22 72.13 42.15 30.32

PSKOF vs XOM, CVX: Days Payable Comparison

For the Oil & Gas Integrated subindustry, Orlen'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.


Orlen Days Payable vs Oil & Gas Industry

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

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


PSKOF
62GF Score
Orlen SA PSKOF
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Orlen 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.

Orlen'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
=( (5439.202 + 5048.685) / 2 ) / 59925.925*365
=5243.9435 / 59925.925*365
=31.94

Orlen'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
=( (5048.685 + 5343.682) / 2 ) / 15637.263*365 / 4
=5196.1835 / 15637.263*365 / 4
=30.32

* 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 30.32 mean?
Orlen (PSKOF) has a Days Payable of 30.32 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 Orlen and its competitors. This is 12% below median its historical median of 34.60. Over the past decade, Orlen's Days Payable has ranged from 28.47 to 52.30. According to the industry distribution chart, Orlen ranks #458 out of 849 companies in the Oil & Gas industry, placing it in the top 53.9%.
Is Orlen's Days Payable too high?
Orlen's current Days Payable of 30.32 is 12% below median its 10-year median of 34.60. Over the past 10 years, this metric has ranged from a low of 28.47 to a high of 52.30. The Oil & Gas industry median Days Payable is 57.95. Orlen's value of 30.32 is 47.7% below this industry median. Based on the distribution chart, Orlen ranks #458 out of 849 companies in the Oil & Gas industry, which is below the industry midpoint. Overall, Orlen has a GF Score™ of 62/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Orlen's Days Payable compare to XOM and CVX?
According to the Oil & Gas industry distribution chart, Orlen ranks #458 out of 849 companies for Days Payable. This places Orlen in the lower half of its industry. The industry median Days Payable is 57.95. Orlen's value of 30.32 is 47.7% below this benchmark. Historically, Orlen's own Days Payable has ranged from 28.47 to 52.30 over the past decade. While the company's 10-year median is 34.60 vs. the industry median of 57.95, Orlen 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. Orlen's current Days Payable of 30.32 is 47.7% 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 Orlen 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. Orlen's current Days Payable is 30.32, which is 12% below median its own 10-year median of 34.60. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Orlen stock overvalued right now?
Based on GuruFocus' analysis, Orlen (PSKOF) is currently considered Significantly Overvalued. The stock's GF Value™ is $13.57, compared to a current price of $37.33 — trading 175.1% above its estimated fair value. The current Days Payable is 30.32, which is 12% below median its 10-year median of 34.60 and 47.7% below the Oil & Gas industry median of 57.95. Orlen's overall GF Score™ is 62/100 with 3 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 Orlen (PSKOF), the current Days Payable is 30.32 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 Orlen (PSKOF) Overvalued in 2026?

Based on GuruFocus' analysis, Orlen stock appears to be overvalued. The current stock price of $37.33 is trading 175.1% above its estimated GF Value™ of $13.57. GuruFocus considers Orlen to be Significantly Overvalued.

Key valuation signals for PSKOF:

  • Days Payable: 30.32 (12% below median its 10-year median of 34.60)
  • GF Value™: $13.57 vs. price of $37.33 (175.1% above fair value)
  • GF Score™: 62/100 with 3 warning signs
  • Industry Position: 47.7% below the Oil & Gas median (#458 of 849)

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


Orlen Business Description

Industry EnergyOil & Gas
Address Chemikow 7 Street, Plock, POL, 09-411
Orlen SA is an energy conglomerate that refines and distributes oil in Poland, the Czech Republic, Germany, and Lithuania. Through a group of refineries, it processes crude oil into gasoline, diesel oil, fuel oil, and aviation fuel. The company also produces petrochemicals and products used by chemical companies as feedstock. Additional operations include exploration and production activities in Poland, where it is domiciled, and Canada. Oil products are offered through thousands of service stations, which is supported by logistics infrastructure. This infrastructure includes surface and underground storage depots and a long-distance pipeline network.
62GF Score

Get the complete analysis for PSKOF

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

$37.33
Price
$13.57
GF Value