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A.O. SmithSTU:3SM +1.91%78 Days Payable is 78.95 as of Jun. 2026, which is 25% below its 10-year median of 105.35. GuruFocus rates STU:3SM with a GF Score™ of 78/100 and a GF Value™ of €67.17 (Modestly Undervalued). The stock has 1 warning sign investors should review. Among 2,994 Industrial Products companies, A.O. Smith ranks better than 52.17% on this metric.
A.O. Smith's average Accounts Payable for the
three
months ended in Jun. 2026 was €463 Mil. A.O. Smith's Cost of Goods Sold for the
three
months ended in Jun. 2026 was €535 Mil.
Hence, A.O. Smith's Days Payable for the
three
months ended in Jun. 2026 was 78.95.
The historical rank and industry rank for A.O. Smith's Days Payable or its related term are showing as below:
STU:3SM'
s Days Payable Range Over the Past 10 Years
Min: 81.73 Med: 105.35 Max: 112.82
Current: 81.73
During the past 13 years, A.O. Smith's highest Days Payable was 112.82. The lowest was 81.73. And the median was 105.35.
STU:3SM's Days Payable is ranked better than 52.17% of 2994
companies
in the Industrial Products industry
Industry Median: 78.045
vs STU:3SM: 81.73
A.O. Smith's Days Payable
declined
from Jun. 2025 (81.64) to Jun. 2026 (78.95).
It may suggest that A.O. Smithaccelerated paying its suppliers.
The historical data trend for A.O. Smith'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.
STU:3SM vs FLS, JBTM, NPO: Days Payable Comparison
For the Specialty Industrial Machinery subindustry, A.O. Smith'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.
A.O. Smith Days Payable vs Industrial Products Industry
For the Industrial Products industry and Industrials sector, A.O. Smith's Days Payable distribution charts can be found below:
* The bar in red indicates where A.O. Smith's Days Payable falls into.
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.
A.O. Smith's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
A.O. Smith (STU:3SM) has a Days Payable of 78.95 as of Jun. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on A.O. Smith and its competitors. This is 25% below median its historical median of 105.35. Over the past decade, A.O. Smith's Days Payable has ranged from 81.73 to 112.82. According to the industry distribution chart, A.O. Smith ranks #1432 out of 2994 companies in the Industrial Products industry, placing it in the top 47.8%.
Is A.O. Smith's Days Payable too high?
A.O. Smith's current Days Payable of 78.95 is 25% below median its 10-year median of 105.35. Over the past 10 years, this metric has ranged from a low of 81.73 to a high of 112.82. The Industrial Products industry median Days Payable is 78.05. A.O. Smith's value of 78.95 is 1.2% above this industry median. Based on the distribution chart, A.O. Smith ranks #1432 out of 2994 companies in the Industrial Products industry, which is above the industry midpoint. Overall, A.O. Smith has a GF Score™ of 78/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does A.O. Smith's Days Payable compare to FLS and JBTM?
According to the Industrial Products industry distribution chart, A.O. Smith ranks #1432 out of 2994 companies for Days Payable. This puts A.O. Smith in the upper half of its industry. The industry median Days Payable is 78.05. A.O. Smith's value of 78.95 is 1.2% above this benchmark. Historically, A.O. Smith's own Days Payable has ranged from 81.73 to 112.82 over the past decade. While the company's 10-year median is 105.35 vs. the industry median of 78.05, A.O. Smith 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 an Industrial Products company?
The median Days Payable among Industrial Products companies is 78.05, based on 2,994 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. A.O. Smith's current Days Payable of 78.95 is 1.2% 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 A.O. Smith and its competitors. For the Industrial Products industry, the median Days Payable is 78.05 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. A.O. Smith's current Days Payable is 78.95, which is 25% below median its own 10-year median of 105.35. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is A.O. Smith stock overvalued right now?
Based on GuruFocus' analysis, A.O. Smith (STU:3SM) is currently considered Modestly Undervalued. The stock's GF Value™ is €67.17, compared to a current price of €52.34 — trading 22.1% below its estimated fair value. The current Days Payable is 78.95, which is 25% below median its 10-year median of 105.35 and 1.2% above the Industrial Products industry median of 78.05. A.O. Smith's overall GF Score™ is 78/100 with 1 warning sign 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 A.O. Smith (STU:3SM), the current Days Payable is 78.95 as of Jun. 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 A.O. Smith (STU:3SM) Overvalued in 2026?
Based on GuruFocus' analysis, A.O. Smith stock appears to be undervalued.
The current stock price of €52.34 is trading 22.1% below its estimated GF Value™ of €67.17.
GuruFocus considers A.O. Smith to be Modestly Undervalued.
Key valuation signals for STU:3SM:
Days Payable: 78.95 (25% below median its 10-year median of 105.35)
GF Value™: €67.17 vs. price of €52.34 (22.1% below fair value)
Industry Position: 1.2% above the Industrial Products median (#1432 of 2994)
No single metric tells the full story. See the STU:3SM stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
A.O. Smith manufactures a broad lineup of water heaters, boilers, and water treatment products. The company has two reporting segments: North America (80% of sales) and rest of world (20% of sales). A.O. Smith is the leading manufacturer of water heaters in North America for the residential and commercial markets, with approximately 36% and 52% market share, respectively. Residential water heaters account for most of North American sales and are distributed equally through wholesale and retail channels. Most of A.O. Smith's international revenue is from China, a market the company entered in the mid-1990s.
78GF Score
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