UPC (Universe Pharmaceuticals) Days Payable: 148.63 (As of Sep. 2025) — 119% Above Median


UPC Universe Pharmaceuticals Inc UPC
58 GF Score
Price $2.77
GF Value $5.22
Valuation Possible Value Trap
! 7 Warning Signs
View Full Analysis

What is Universe Pharmaceuticals Days Payable?

Universe Pharmaceuticals UPC -2.81% 58 Days Payable is 148.63 as of Sep. 2025, which is 119% above its 10-year median of 67.73. GuruFocus rates UPC with a GF Score™ of 58/100 and a GF Value™ of $5.22 (Possible Value Trap). The stock has 7 warning signs investors should review. Among 923 Drug Manufacturers companies, Universe Pharmaceuticals ranks better than 73.78% on this metric.

Universe Pharmaceuticals's average Accounts Payable for the six months ended in Sep. 2025 was $4.54 Mil. Universe Pharmaceuticals's Cost of Goods Sold for the six months ended in Sep. 2025 was $5.57 Mil. Hence, Universe Pharmaceuticals's Days Payable for the six months ended in Sep. 2025 was 148.63.

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: 147.24
Current: 147.24

During the past 8 years, Universe Pharmaceuticals's highest Days Payable was 147.24. The lowest was 44.88. And the median was 67.73.

UPC's Days Payable is ranked better than
73.78% of 923 companies
in the Drug Manufacturers industry
Industry Median: 90.98 vs UPC: 147.24

Universe Pharmaceuticals's Days Payable declined from Sep. 2024 (155.57) to Sep. 2025 (148.63). 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
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 149.55 118.43 155.57 187.68 148.63

UPC vs CBIH, PRFX, IMCC: 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
58GF Score
Universe Pharmaceuticals Inc UPC
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

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 Sep. 2025 is calculated as:

Days Payable (Q: Sep. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Mar. 2025 ) + Accounts Payable (Q: Sep. 2025 )) / count ) / Cost of Goods Sold (Q: Sep. 2025 )*Days in Period
=( (7.401 + 1.67) / 2 ) / 5.569*365 / 2
=4.5355 / 5.569*365 / 2
=148.63

* 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 148.63 mean?
Universe Pharmaceuticals (UPC) has a Days Payable of 148.63 as of Sep. 2025. 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 119% above median its historical median of 67.73. Over the past decade, Universe Pharmaceuticals' Days Payable has ranged from 44.88 to 147.24. According to the industry distribution chart, Universe Pharmaceuticals ranks #242 out of 923 companies in the Drug Manufacturers industry, placing it in the top 26.2%.
Is Universe Pharmaceuticals' Days Payable too high?
Universe Pharmaceuticals' current Days Payable of 148.63 is 119% 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 147.24. The Drug Manufacturers industry median Days Payable is 90.98. Universe Pharmaceuticals' value of 148.63 is 63.4% above this industry median. Based on the distribution chart, Universe Pharmaceuticals ranks #242 out of 923 companies in the Drug Manufacturers industry, which is above the industry midpoint. Overall, Universe Pharmaceuticals has a GF Score™ of 58/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Universe Pharmaceuticals' Days Payable compare to CBIH and PRFX?
According to the Drug Manufacturers industry distribution chart, Universe Pharmaceuticals ranks #242 out of 923 companies for Days Payable. This puts Universe Pharmaceuticals in the upper half of its industry. The industry median Days Payable is 90.98. Universe Pharmaceuticals' value of 148.63 is 63.4% above this benchmark. Historically, Universe Pharmaceuticals' own Days Payable has ranged from 44.88 to 147.24 over the past decade. While the company's 10-year median is 67.73 vs. the industry median of 90.98, Universe Pharmaceuticals 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 Drug Manufacturers company?
The median Days Payable among Drug Manufacturers companies is 90.98, based on 923 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 148.63 is 63.4% 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 Universe Pharmaceuticals and its competitors. For the Drug Manufacturers industry, the median Days Payable is 90.98 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Universe Pharmaceuticals's current Days Payable is 148.63, which is 119% 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 Possible Value Trap. The stock's GF Value™ is $5.22, compared to a current price of $2.77 — trading 46.9% below its estimated fair value. The current Days Payable is 148.63, which is 119% above median its 10-year median of 67.73 and 63.4% above the Drug Manufacturers industry median of 90.98. Universe Pharmaceuticals' overall GF Score™ is 58/100 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 148.63 as of Sep. 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 Universe Pharmaceuticals (UPC) Overvalued in 2026?

Based on GuruFocus' analysis, Universe Pharmaceuticals stock appears to be undervalued. The current stock price of $2.77 is trading 46.9% below its estimated GF Value™ of $5.22. GuruFocus considers Universe Pharmaceuticals to be Possible Value Trap.

Key valuation signals for UPC:

  • Days Payable: 148.63 (119% above median its 10-year median of 67.73)
  • GF Value™: $5.22 vs. price of $2.77 (46.9% below fair value)
  • GF Score™: 58/100 with 7 warning signs
  • Industry Position: 63.4% above the Drug Manufacturers median (#242 of 923)

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.
58GF 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.

$2.77
Price
$5.22
GF Value