UPC (Universe Pharmaceuticals) Days Payable: 86.94 (As of Mar. 2026) — 28% Above Median

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UPC Universe Pharmaceuticals Inc UPC
59 GF Score
Price $5.54
GF Value $2.80
Valuation Significantly Overvalued
! 7 Warning Signs
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What is Universe Pharmaceuticals Days Payable?

Universe Pharmaceuticals UPC -10.90% 59 Days Payable is 86.94 as of Mar. 2026, which is 28% above its 10-year median of 67.73. GuruFocus rates UPC with a GF Score™ of 59/100 and a GF Value™ of $2.80 (Significantly Overvalued). The stock has 7 warning signs investors should review. Among 925 Drug Manufacturers companies, Universe Pharmaceuticals ranks better than 71.68% on this metric.

Universe Pharmaceuticals's average Accounts Payable for the six months ended in Mar. 2026 was $2.71 Mil. Universe Pharmaceuticals's Cost of Goods Sold for the six months ended in Mar. 2026 was $5.69 Mil. Hence, Universe Pharmaceuticals's Days Payable for the six months ended in Mar. 2026 was 86.94.

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

UPC' s Days Payable Range Over the Past 10 Years
Min: 44.88   Med: 67.73   Max: 138.55
Current: 138.55

During the past 8 years, Universe Pharmaceuticals's highest Days Payable was 138.55. The lowest was 44.88. And the median was 67.73.

UPC's Days Payable is ranked better than
71.68% of 925 companies
in the Drug Manufacturers industry
Industry Median: 89.79 vs UPC: 138.55

Universe Pharmaceuticals's Days Payable declined from Mar. 2025 (187.68) to Mar. 2026 (86.94). It may suggest that Universe Pharmaceuticals accelerated paying its suppliers.


Universe Pharmaceuticals Days Payable Historical Data

* Premium members only.

The historical data trend for Universe Pharmaceuticals'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.

Universe Pharmaceuticals Days Payable Chart

Universe Pharmaceuticals Annual Data
Trend Sep18 Sep19 Sep20 Sep21 Sep22 Sep23 Sep24 Sep25
Days Payable
Get a 7-Day Free Trial 64.46 83.85 63.56 102.27 103.98

Universe Pharmaceuticals Semi-Annual Data
Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 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 118.43 155.57 187.68 148.63 86.94

UPC vs NPHC, CBIH, SXTC: Days Payable Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Universe Pharmaceuticals'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.


Universe Pharmaceuticals Days Payable vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Universe Pharmaceuticals's Days Payable distribution charts can be found below:

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


UPC
59GF Score
Universe Pharmaceuticals Inc UPC
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Universe Pharmaceuticals 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.

Universe Pharmaceuticals's Days Payable for the fiscal year that ended in Sep. 2025 is calculated as

Days Payable (A: Sep. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Sep. 2024 ) + Accounts Payable (A: Sep. 2025 )) / count ) / Cost of Goods Sold (A: Sep. 2025 )*Days in Period
=( (4.915 + 1.67) / 2 ) / 11.558*365
=3.2925 / 11.558*365
=103.98

Universe Pharmaceuticals'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: Sep. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (1.67 + 3.754) / 2 ) / 5.693*365 / 2
=2.712 / 5.693*365 / 2
=86.94

* 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 86.94 mean?
Universe Pharmaceuticals (UPC) has a Days Payable of 86.94 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 Universe Pharmaceuticals and its competitors. This is 28% above median its historical median of 67.73. Over the past decade, Universe Pharmaceuticals' Days Payable has ranged from 44.88 to 138.55. According to the industry distribution chart, Universe Pharmaceuticals ranks #262 out of 925 companies in the Drug Manufacturers industry, placing it in the top 28.3%.
Is Universe Pharmaceuticals' Days Payable too high?
Universe Pharmaceuticals' current Days Payable of 86.94 is 28% above median its 10-year median of 67.73. Over the past 10 years, this metric has ranged from a low of 44.88 to a high of 138.55. The Drug Manufacturers industry median Days Payable is 89.79. Universe Pharmaceuticals' value of 86.94 is 3.2% below this industry median. Based on the distribution chart, Universe Pharmaceuticals ranks #262 out of 925 companies in the Drug Manufacturers industry, which is above the industry midpoint. Overall, Universe Pharmaceuticals has a GF Score™ of 59/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Universe Pharmaceuticals' Days Payable compare to NPHC and CBIH?
According to the Drug Manufacturers industry distribution chart, Universe Pharmaceuticals ranks #262 out of 925 companies for Days Payable. This puts Universe Pharmaceuticals in the upper half of its industry. The industry median Days Payable is 89.79. Universe Pharmaceuticals' value of 86.94 is 3.2% below this benchmark. Historically, Universe Pharmaceuticals' own Days Payable has ranged from 44.88 to 138.55 over the past decade. While the company's 10-year median is 67.73 vs. the industry median of 89.79, Universe Pharmaceuticals 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 a Drug Manufacturers company?
The median Days Payable among Drug Manufacturers companies is 89.79, based on 925 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. Universe Pharmaceuticals's current Days Payable of 86.94 is 3.2% 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 Universe Pharmaceuticals and its competitors. For the Drug Manufacturers industry, the median Days Payable is 89.79 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Universe Pharmaceuticals's current Days Payable is 86.94, which is 28% above median its own 10-year median of 67.73. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Universe Pharmaceuticals stock overvalued right now?
Based on GuruFocus' analysis, Universe Pharmaceuticals (UPC) is currently considered Significantly Overvalued. The stock's GF Value™ is $2.80, compared to a current price of $5.54 — trading 97.9% above its estimated fair value. The current Days Payable is 86.94, which is 28% above median its 10-year median of 67.73 and 3.2% below the Drug Manufacturers industry median of 89.79. Universe Pharmaceuticals' overall GF Score™ is 59/100 with 7 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 Universe Pharmaceuticals (UPC), the current Days Payable is 86.94 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 Universe Pharmaceuticals (UPC) Overvalued in 2026?

Based on GuruFocus' analysis, Universe Pharmaceuticals stock appears to be overvalued. The current stock price of $5.54 is trading 97.9% above its estimated GF Value™ of $2.80. GuruFocus considers Universe Pharmaceuticals to be Significantly Overvalued.

Key valuation signals for UPC:

  • Days Payable: 86.94 (28% above median its 10-year median of 67.73)
  • GF Value™: $2.80 vs. price of $5.54 (97.9% above fair value)
  • GF Score™: 59/100 with 7 warning signs
  • Industry Position: 3.2% below the Drug Manufacturers median (#262 of 925)

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


Universe Pharmaceuticals Business Description

Address 265 Jingjiu Avenue, Jinggangshan Economic & Technological Development Zone, Jiangxi, Ji’an, CHN, 343100
Universe Pharmaceuticals Inc is a pharmaceutical company specializing in the manufacturing, marketing, sales and distribution of traditional Chinese medicine derivatives products targeting the elderly with the goal of addressing their physical conditions in the ageing process and promoting their general well-being. The company also sells biomedical drugs, medical instruments, Traditional Chinese Medicine Pieces, and dietary supplements manufactured by third-party pharmaceutical companies. Its products are under two categories namely treatment and relief for common chronic health conditions in the elderly designed to achieve physical wellness and longevity (Chronic Condition Treatments), and cold and flu medications.
59GF Score

Get the complete analysis for UPC

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

$5.54
Price
$2.80
GF Value