United Parks & Resorts (STU:W2L) Days Payable: 678.01 (As of Mar. 2026) — 66% Above Median


STU:W2L United Parks & Resorts Inc STU:W2L
74 GF Score
Price €42.00
GF Value €50.00
Valuation Modestly Undervalued
! 6 Warning Signs
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What is United Parks & Resorts Days Payable?

United Parks & Resorts STU:W2L -0.47% 74 Days Payable is 678.01 as of Mar. 2026, which is 66% above its 10-year median of 409.24. GuruFocus rates STU:W2L with a GF Score™ of 74/100 and a GF Value™ of €50.00 (Modestly Undervalued). The stock has 6 warning signs investors should review. Among 781 Travel & Leisure companies, United Parks & Resorts ranks better than 93.09% on this metric.

United Parks & Resorts's average Accounts Payable for the three months ended in Mar. 2026 was €139 Mil. United Parks & Resorts's Cost of Goods Sold for the three months ended in Mar. 2026 was €19 Mil. Hence, United Parks & Resorts's Days Payable for the three months ended in Mar. 2026 was 678.01.

The historical rank and industry rank for United Parks & Resorts's Days Payable or its related term are showing as below:

STU:W2L' s Days Payable Range Over the Past 10 Years
Min: 328.98   Med: 409.24   Max: 1177.52
Current: 453.09

During the past 13 years, United Parks & Resorts's highest Days Payable was 1177.52. The lowest was 328.98. And the median was 409.24.

STU:W2L's Days Payable is ranked better than
93.09% of 781 companies
in the Travel & Leisure industry
Industry Median: 56.68 vs STU:W2L: 453.09

United Parks & Resorts's Days Payable increased from Mar. 2025 (636.37) to Mar. 2026 (678.01). It may suggest that United Parks & Resorts delayed paying its suppliers.


United Parks & Resorts Days Payable Historical Data

* Premium members only.

The historical data trend for United Parks & Resorts'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.

United Parks & Resorts Days Payable Chart

United Parks & Resorts 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 370.76 385.82 450.74 441.33 480.47

United Parks & Resorts 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 636.37 406.09 356.05 484.21 678.01

STU:W2L vs FUN, PTON, OSW: Days Payable Comparison

For the Leisure subindustry, United Parks & Resorts'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.


United Parks & Resorts Days Payable vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, United Parks & Resorts's Days Payable distribution charts can be found below:

* The bar in red indicates where United Parks & Resorts's Days Payable falls into.


STU:W2L
74GF Score
United Parks & Resorts Inc STU:W2L
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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United Parks & Resorts 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.

United Parks & Resorts'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
=( (156.192 + 130.61) / 2 ) / 108.938*365
=143.401 / 108.938*365
=480.47

United Parks & Resorts'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
=( (130.61 + 147.638) / 2 ) / 18.724*365 / 4
=139.124 / 18.724*365 / 4
=678.01

* 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 678.01 mean?
United Parks & Resorts (STU:W2L) has a Days Payable of 678.01 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 United Parks & Resorts and its competitors. This is 66% above median its historical median of 409.24. Over the past decade, United Parks & Resorts' Days Payable has ranged from 328.98 to 1,177.52. According to the industry distribution chart, United Parks & Resorts ranks #54 out of 781 companies in the Travel & Leisure industry, placing it in the top 6.9%.
Is United Parks & Resorts' Days Payable too high?
United Parks & Resorts' current Days Payable of 678.01 is 66% above median its 10-year median of 409.24. Over the past 10 years, this metric has ranged from a low of 328.98 to a high of 1,177.52. The Travel & Leisure industry median Days Payable is 56.68. United Parks & Resorts' value of 678.01 is 1096.2% above this industry median. Based on the distribution chart, United Parks & Resorts ranks #54 out of 781 companies in the Travel & Leisure industry, which is in the top quartile — a strong position relative to peers. Overall, United Parks & Resorts has a GF Score™ of 74/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does United Parks & Resorts' Days Payable compare to FUN and PTON?
According to the Travel & Leisure industry distribution chart, United Parks & Resorts ranks #54 out of 781 companies for Days Payable. This places United Parks & Resorts in the top 7% of its industry — outperforming the majority of peers. The industry median Days Payable is 56.68. United Parks & Resorts' value of 678.01 is 1096.2% above this benchmark. Historically, United Parks & Resorts' own Days Payable has ranged from 328.98 to 1,177.52 over the past decade. While the company's 10-year median is 409.24 vs. the industry median of 56.68, United Parks & Resorts 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 Travel & Leisure company?
The median Days Payable among Travel & Leisure companies is 56.68, based on 781 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. United Parks & Resorts's current Days Payable of 678.01 is 1096.2% 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 United Parks & Resorts and its competitors. For the Travel & Leisure industry, the median Days Payable is 56.68 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. United Parks & Resorts's current Days Payable is 678.01, which is 66% above median its own 10-year median of 409.24. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is United Parks & Resorts stock overvalued right now?
Based on GuruFocus' analysis, United Parks & Resorts (STU:W2L) is currently considered Modestly Undervalued. The stock's GF Value™ is €50.00, compared to a current price of €42.00 — trading 16% below its estimated fair value. The current Days Payable is 678.01, which is 66% above median its 10-year median of 409.24 and 1096.2% above the Travel & Leisure industry median of 56.68. United Parks & Resorts' overall GF Score™ is 74/100 with 6 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 United Parks & Resorts (STU:W2L), the current Days Payable is 678.01 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 United Parks & Resorts (STU:W2L) Overvalued in 2026?

Based on GuruFocus' analysis, United Parks & Resorts stock appears to be undervalued. The current stock price of €42.00 is trading 16% below its estimated GF Value™ of €50.00. GuruFocus considers United Parks & Resorts to be Modestly Undervalued.

Key valuation signals for STU:W2L:

  • Days Payable: 678.01 (66% above median its 10-year median of 409.24)
  • GF Value™: €50.00 vs. price of €42.00 (16% below fair value)
  • GF Score™: 74/100 with 6 warning signs
  • Industry Position: 1096.2% above the Travel & Leisure median (#54 of 781)

No single metric tells the full story. See the STU:W2L stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


United Parks & Resorts Business Description

Other Exchanges PRKS:USA
Address 6240 Sea Harbor Drive, Orlando, FL, USA, 32821
United Parks & Resorts Inc is an American theme park and entertainment company. Its core business is the operation of theme parks and entertainment facilities involving sea animals across the country under prominent brands such as SeaWorld, Busch Gardens, Aquatica, Discovery Cove, and Sesame Place. The company generates the majority of its revenue from selling admission tickets for its theme parks.
74GF Score

Get the complete analysis for STU:W2L

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

€42.00
Price
€50.00
GF Value