Gubra AS (STU:PI3) Days Payable: 186.74 (As of Dec. 2025) — 410% Above Median


STU:PI3 Gubra AS STU:PI3
56 GF Score
Price €43.04
GF Value €379.79
Valuation Possible Value Trap
! 3 Warning Signs
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What is Gubra AS Days Payable?

Gubra AS STU:PI3 -3.11% 56 Days Payable is 186.74 as of Dec. 2025, which is 410% above its 10-year median of 36.62. GuruFocus rates STU:PI3 with a GF Score™ of 56/100 and a GF Value™ of €379.79 (Possible Value Trap). The stock has 3 warning signs investors should review. Among 706 Biotechnology companies, Gubra AS ranks better than 55.1% on this metric.

Gubra AS's average Accounts Payable for the six months ended in Dec. 2025 was €5.0 Mil. Gubra AS's Cost of Goods Sold for the six months ended in Dec. 2025 was €4.9 Mil. Hence, Gubra AS's Days Payable for the six months ended in Dec. 2025 was 186.74.

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

STU:PI3' s Days Payable Range Over the Past 10 Years
Min: 18.82   Med: 36.62   Max: 137.32
Current: 137.32

During the past 7 years, Gubra AS's highest Days Payable was 137.32. The lowest was 18.82. And the median was 36.62.

STU:PI3's Days Payable is ranked better than
55.1% of 706 companies
in the Biotechnology industry
Industry Median: 113.56 vs STU:PI3: 137.32

Gubra AS's Days Payable increased from Dec. 2024 (54.11) to Dec. 2025 (186.74). It may suggest that Gubra AS delayed paying its suppliers.


Gubra AS Days Payable Historical Data

* Premium members only.

The historical data trend for Gubra AS'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.

Gubra AS Days Payable Chart

Gubra AS Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial 20.09 28.68 44.61 49.72 62.86

Gubra AS Semi-Annual Data
Dec19 Dec20 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Days Payable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only 38.27 48.85 54.11 164.64 186.74

STU:PI3 vs VRTX, REGN, ALNY: Days Payable Comparison

For the Biotechnology subindustry, Gubra AS'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.


Gubra AS Days Payable vs Biotechnology Industry

For the Biotechnology industry and Healthcare sector, Gubra AS's Days Payable distribution charts can be found below:

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


STU:PI3
56GF Score
Gubra AS STU:PI3
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Gubra AS 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.

Gubra AS'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
=( (2.168 + 1.525) / 2 ) / 10.722*365
=1.8465 / 10.722*365
=62.86

Gubra AS's Days Payable for the quarter that ended in Dec. 2025 is calculated as:

Days Payable (Q: Dec. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Jun. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (8.421 + 1.525) / 2 ) / 4.86*365 / 2
=4.973 / 4.86*365 / 2
=186.74

* 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 186.74 mean?
Gubra AS (STU:PI3) has a Days Payable of 186.74 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 Gubra AS and its competitors. This is 410% above median its historical median of 36.62. Over the past decade, Gubra AS's Days Payable has ranged from 18.82 to 137.32. According to the industry distribution chart, Gubra AS ranks #317 out of 706 companies in the Biotechnology industry, placing it in the top 44.9%.
Is Gubra AS's Days Payable too high?
Gubra AS's current Days Payable of 186.74 is 410% above median its 10-year median of 36.62. Over the past 10 years, this metric has ranged from a low of 18.82 to a high of 137.32. The Biotechnology industry median Days Payable is 113.56. Gubra AS's value of 186.74 is 64.4% above this industry median. Based on the distribution chart, Gubra AS ranks #317 out of 706 companies in the Biotechnology industry, which is above the industry midpoint. Overall, Gubra AS has a GF Score™ of 56/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Gubra AS's Days Payable compare to VRTX and REGN?
According to the Biotechnology industry distribution chart, Gubra AS ranks #317 out of 706 companies for Days Payable. This puts Gubra AS in the upper half of its industry. The industry median Days Payable is 113.56. Gubra AS's value of 186.74 is 64.4% above this benchmark. Historically, Gubra AS's own Days Payable has ranged from 18.82 to 137.32 over the past decade. While the company's 10-year median is 36.62 vs. the industry median of 113.56, Gubra AS 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 a Biotechnology company?
The median Days Payable among Biotechnology companies is 113.56, based on 706 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. Gubra AS's current Days Payable of 186.74 is 64.4% 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 Gubra AS and its competitors. For the Biotechnology industry, the median Days Payable is 113.56 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Gubra AS's current Days Payable is 186.74, which is 410% above median its own 10-year median of 36.62. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gubra AS stock overvalued right now?
Based on GuruFocus' analysis, Gubra AS (STU:PI3) is currently considered Possible Value Trap. The stock's GF Value™ is €379.79, compared to a current price of €43.04 — trading 88.7% below its estimated fair value. The current Days Payable is 186.74, which is 410% above median its 10-year median of 36.62 and 64.4% above the Biotechnology industry median of 113.56. Gubra AS's overall GF Score™ is 56/100 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 Gubra AS (STU:PI3), the current Days Payable is 186.74 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 Gubra AS (STU:PI3) Overvalued in 2026?

Based on GuruFocus' analysis, Gubra AS stock appears to be undervalued. The current stock price of €43.04 is trading 88.7% below its estimated GF Value™ of €379.79. GuruFocus considers Gubra AS to be Possible Value Trap.

Key valuation signals for STU:PI3:

  • Days Payable: 186.74 (410% above median its 10-year median of 36.62)
  • GF Value™: €379.79 vs. price of €43.04 (88.7% below fair value)
  • GF Score™: 56/100 with 3 warning signs
  • Industry Position: 64.4% above the Biotechnology median (#317 of 706)

No single metric tells the full story. See the STU:PI3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Gubra AS Business Description

Other Exchanges GUBRA:Denmark
Address Horsholm Kongevej 11B, Horsholm, DNK, 2970
Gubra AS is a specialized preclinical CRO and biotech company focused on peptide-based drug discovery within metabolic and fibrotic diseases. The company has two segments: Pre-clinical contract research (CRO), which derives maximum revenue and Biotech Segment. It derives maximum revenue from Pre-clinical contract research (CRO) segment. Geographically, the company operates in Europe, North America and Other regions.
56GF Score

Get the complete analysis for STU:PI3

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

€43.04
Price
€379.79
GF Value