UPM-Kymmene OyjUPMKF -13.64%77 Days Payable is 65.78 as of Mar. 2026, which is 12% below its 10-year median of 75.11. GuruFocus rates UPMKF with a GF Score™ of 77/100 and a GF Value™ of $27.72 (Fairly Valued). The stock has 5 warning signs investors should review. Among 276 Forest Products companies, UPM-Kymmene Oyj ranks better than 71.38% on this metric.
The historical rank and industry rank for UPM-Kymmene Oyj's Days Payable or its related term are showing as below:
UPMKF'
s Days Payable Range Over the Past 10 Years
Min: 61.42 Med: 75.11 Max: 88.08
Current: 88.08
During the past 13 years, UPM-Kymmene Oyj's highest Days Payable was 88.08. The lowest was 61.42. And the median was 75.11.
UPMKF's Days Payable is ranked better than 71.38% of 276
companies
in the Forest Products industry
Industry Median: 57.93
vs UPMKF: 88.08
UPM-Kymmene Oyj's Days Payable
declined
from Mar. 2025 (78.92) to Mar. 2026 (65.78).
It may suggest that UPM-Kymmene Oyjaccelerated paying its suppliers.
UPM-Kymmene Oyj Days Payable Related Terms
UPM-Kymmene Oyj Days Payable Historical Data
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The historical data trend for UPM-Kymmene Oyj'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 Paper & Paper Products subindustry, UPM-Kymmene Oyj'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.
UPM-Kymmene Oyj Days Payable vs Forest Products Industry
For the Forest Products industry and Basic Materials sector, UPM-Kymmene Oyj's Days Payable distribution charts can be found below:
* The bar in red indicates where UPM-Kymmene Oyj'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.
UPM-Kymmene Oyj'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.
UPM-Kymmene Oyj (UPMKF) has a Days Payable of 65.78 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 UPM-Kymmene Oyj and its competitors. This is 12% below median its historical median of 75.11. Over the past decade, UPM-Kymmene Oyj's Days Payable has ranged from 61.42 to 88.08. According to the industry distribution chart, UPM-Kymmene Oyj ranks #79 out of 276 companies in the Forest Products industry, placing it in the top 28.6%.
Is UPM-Kymmene Oyj's Days Payable too high?
UPM-Kymmene Oyj's current Days Payable of 65.78 is 12% below median its 10-year median of 75.11. Over the past 10 years, this metric has ranged from a low of 61.42 to a high of 88.08. The Forest Products industry median Days Payable is 57.93. UPM-Kymmene Oyj's value of 65.78 is 13.6% above this industry median. Based on the distribution chart, UPM-Kymmene Oyj ranks #79 out of 276 companies in the Forest Products industry, which is above the industry midpoint. Overall, UPM-Kymmene Oyj has a GF Score™ of 77/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does UPM-Kymmene Oyj's Days Payable compare to SLVM?
According to the Forest Products industry distribution chart, UPM-Kymmene Oyj ranks #79 out of 276 companies for Days Payable. This puts UPM-Kymmene Oyj in the upper half of its industry. The industry median Days Payable is 57.93. UPM-Kymmene Oyj's value of 65.78 is 13.6% above this benchmark. Historically, UPM-Kymmene Oyj's own Days Payable has ranged from 61.42 to 88.08 over the past decade. While the company's 10-year median is 75.11 vs. the industry median of 57.93, UPM-Kymmene Oyj 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 Forest Products company?
The median Days Payable among Forest Products companies is 57.93, based on 276 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. UPM-Kymmene Oyj's current Days Payable of 65.78 is 13.6% 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 UPM-Kymmene Oyj and its competitors. For the Forest Products industry, the median Days Payable is 57.93 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. UPM-Kymmene Oyj's current Days Payable is 65.78, which is 12% below median its own 10-year median of 75.11. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is UPM-Kymmene Oyj stock overvalued right now?
Based on GuruFocus' analysis, UPM-Kymmene Oyj (UPMKF) is currently considered Fairly Valued. The stock's GF Value™ is $27.72, compared to a current price of $25.33 — trading 8.6% below its estimated fair value. The current Days Payable is 65.78, which is 12% below median its 10-year median of 75.11 and 13.6% above the Forest Products industry median of 57.93. UPM-Kymmene Oyj's overall GF Score™ is 77/100 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 UPM-Kymmene Oyj (UPMKF), the current Days Payable is 65.78 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 UPM-Kymmene Oyj (UPMKF) Overvalued in 2026?
Based on GuruFocus' analysis, UPM-Kymmene Oyj stock appears to be undervalued.
The current stock price of $25.33 is trading 8.6% below its estimated GF Value™ of $27.72.
GuruFocus considers UPM-Kymmene Oyj to be Fairly Valued.
Key valuation signals for UPMKF:
Days Payable: 65.78 (12% below median its 10-year median of 75.11)
GF Value™: $27.72 vs. price of $25.33 (8.6% below fair value)
Industry Position: 13.6% above the Forest Products median (#79 of 276)
No single metric tells the full story. See the UPMKF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
UPM-Kymmene Oyj is a Finnish paper and biomaterials company. The company produces products related to the forestry industry, including paper, pulp, and plywood. UPM is also the majority electricity generator in Finland and is one of the globalised producers of self-adhesive labeling materials. It delivers responsible solutions and innovation for a future beyond fossils across six business areas: UPM Fibres, UPM Energy, UPM Raflatac, UPM Specialty Papers, UPM Communication Papers, and UPM Plywood. Geographically, the company has operational footprints in Sweden, Finland, the Netherlands, and other regions.
77GF Score
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