Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
E-PangoSTU:8SA +48.62%32 Days Payable is 462.28 as of Dec. 2025, which is 539% above its 10-year median of 72.39. GuruFocus rates STU:8SA with a GF Score™ of 32/100 and a GF Value™ of €0.09 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 398 Utilities - Independent Power Producers companies, E-Pango ranks better than 92.71% on this metric.
E-Pango's average Accounts Payable for the
six
months ended in Dec. 2025 was €1.19 Mil. E-Pango's Cost of Goods Sold for the
six
months ended in Dec. 2025 was €0.47 Mil.
Hence, E-Pango's Days Payable for the
six
months ended in Dec. 2025 was 462.28.
The historical rank and industry rank for E-Pango's Days Payable or its related term are showing as below:
STU:8SA'
s Days Payable Range Over the Past 10 Years
Min: 3.57 Med: 72.39 Max: 891.27
Current: 891.27
During the past 8 years, E-Pango's highest Days Payable was 891.27. The lowest was 3.57. And the median was 72.39.
The historical data trend for E-Pango'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.
For the Utilities - Renewable subindustry, E-Pango'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.
E-Pango Days Payable vs Utilities - Independent Power Producers Industry
For the Utilities - Independent Power Producers industry and Utilities sector, E-Pango's Days Payable distribution charts can be found below:
* The bar in red indicates where E-Pango'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.
E-Pango'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.
E-Pango (STU:8SA) has a Days Payable of 462.28 as of Dec. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on E-Pango and its competitors. This is 539% above median its historical median of 72.39. Over the past decade, E-Pango's Days Payable has ranged from 3.57 to 891.27. According to the industry distribution chart, E-Pango ranks #29 out of 398 companies in the Utilities - Independent Power Producers industry, placing it in the top 7.3%.
Is E-Pango's Days Payable too high?
E-Pango's current Days Payable of 462.28 is 539% above median its 10-year median of 72.39. Over the past 10 years, this metric has ranged from a low of 3.57 to a high of 891.27. The Utilities - Independent Power Producers industry median Days Payable is 80.66. E-Pango's value of 462.28 is 473.1% above this industry median. Based on the distribution chart, E-Pango ranks #29 out of 398 companies in the Utilities - Independent Power Producers industry, which is in the top quartile — a strong position relative to peers. Overall, E-Pango has a GF Score™ of 32/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does E-Pango's Days Payable compare to competitors?
According to the Utilities - Independent Power Producers industry distribution chart, E-Pango ranks #29 out of 398 companies for Days Payable. This places E-Pango in the top 7% of its industry — outperforming the majority of peers. The industry median Days Payable is 80.66. E-Pango's value of 462.28 is 473.1% above this benchmark. Historically, E-Pango's own Days Payable has ranged from 3.57 to 891.27 over the past decade. While the company's 10-year median is 72.39 vs. the industry median of 80.66, E-Pango 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 Utilities - Independent Power Producers company?
The median Days Payable among Utilities - Independent Power Producers companies is 80.66, based on 398 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. E-Pango's current Days Payable of 462.28 is 473.1% 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 E-Pango and its competitors. For the Utilities - Independent Power Producers industry, the median Days Payable is 80.66 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. E-Pango's current Days Payable is 462.28, which is 539% above median its own 10-year median of 72.39. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is E-Pango stock overvalued right now?
Based on GuruFocus' analysis, E-Pango (STU:8SA) is currently considered Significantly Overvalued. The stock's GF Value™ is €0.09, compared to a current price of €0.19 — trading 109.2% above its estimated fair value. The current Days Payable is 462.28, which is 539% above median its 10-year median of 72.39 and 473.1% above the Utilities - Independent Power Producers industry median of 80.66. E-Pango's overall GF Score™ is 32/100 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 E-Pango (STU:8SA), the current Days Payable is 462.28 as of Dec. 2025. 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 E-Pango (STU:8SA) Overvalued in 2026?
Based on GuruFocus' analysis, E-Pango stock appears to be overvalued.
The current stock price of €0.19 is trading 109.2% above its estimated GF Value™ of €0.09.
GuruFocus considers E-Pango to be Significantly Overvalued.
Key valuation signals for STU:8SA:
Days Payable: 462.28 (539% above median its 10-year median of 72.39)
GF Value™: €0.09 vs. price of €0.19 (109.2% above fair value)
Industry Position: 473.1% above the Utilities - Independent Power Producers median (#29 of 398)
No single metric tells the full story. See the STU:8SA stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
STU:8SA has been successfully added to your 
