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Value LineVALU -0.09%72 Days Payable is 37.81 as of Apr. 2026, which is 2% below its 10-year median of 38.67. GuruFocus rates VALU with a GF Score™ of 72/100 and a GF Value™ of $36.23 (Fairly Valued). The stock has 3 warning signs investors should review. Among 540 Capital Markets companies, Value Line ranks worse than 65.56% on this metric.
Value Line's average Accounts Payable for the
three
months ended in Apr. 2026 was $1.51 Mil. Value Line's Cost of Goods Sold for the
three
months ended in Apr. 2026 was $3.65 Mil.
Hence, Value Line's Days Payable for the
three
months ended in Apr. 2026 was 37.81.
The historical rank and industry rank for Value Line's Days Payable or its related term are showing as below:
VALU'
s Days Payable Range Over the Past 10 Years
Min: 30.93 Med: 38.67 Max: 42.27
Current: 32.13
During the past 13 years, Value Line's highest Days Payable was 42.27. The lowest was 30.93. And the median was 38.67.
VALU's Days Payable is ranked worse than 65.56% of 540
companies
in the Capital Markets industry
Industry Median: 92.755
vs VALU: 32.13
Value Line's Days Payable
increased
from Apr. 2025 (32.25) to Apr. 2026 (37.81).
It may suggest that Value Linedelayed paying its suppliers.
The historical data trend for Value Line'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 Financial Data & Stock Exchanges subindustry, Value Line'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.
Value Line Days Payable vs Capital Markets Industry
For the Capital Markets industry and Financial Services sector, Value Line's Days Payable distribution charts can be found below:
* The bar in red indicates where Value Line'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.
Value Line's Days Payable for the fiscal year that ended in Apr. 2026 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.
Value Line (VALU) has a Days Payable of 37.81 as of Apr. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Value Line and its competitors. This is near median its historical median of 38.67. Over the past decade, Value Line's Days Payable has ranged from 30.93 to 42.27. According to the industry distribution chart, Value Line ranks #354 out of 540 companies in the Capital Markets industry, placing it in the top 65.6%.
Is Value Line's Days Payable too high?
Value Line's current Days Payable of 37.81 is near median its 10-year median of 38.67. Over the past 10 years, this metric has ranged from a low of 30.93 to a high of 42.27. The Capital Markets industry median Days Payable is 92.76. Value Line's value of 37.81 is 59.2% below this industry median. Based on the distribution chart, Value Line ranks #354 out of 540 companies in the Capital Markets industry, which is below the industry midpoint. Overall, Value Line has a GF Score™ of 72/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Value Line's Days Payable compare to DTCX and OTCM?
According to the Capital Markets industry distribution chart, Value Line ranks #354 out of 540 companies for Days Payable. This places Value Line in the lower half of its industry. The industry median Days Payable is 92.76. Value Line's value of 37.81 is 59.2% below this benchmark. Historically, Value Line's own Days Payable has ranged from 30.93 to 42.27 over the past decade. While the company's 10-year median is 38.67 vs. the industry median of 92.76, Value Line 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 Capital Markets company?
The median Days Payable among Capital Markets companies is 92.76, based on 540 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. Value Line's current Days Payable of 37.81 is 59.2% 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 Value Line and its competitors. For the Capital Markets industry, the median Days Payable is 92.76 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Value Line's current Days Payable is 37.81, which is near median its own 10-year median of 38.67. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Value Line stock overvalued right now?
Based on GuruFocus' analysis, Value Line (VALU) is currently considered Fairly Valued. The stock's GF Value™ is $36.23, compared to a current price of $35.24 — trading 2.7% below its estimated fair value. The current Days Payable is 37.81, which is near median its 10-year median of 38.67 and 59.2% below the Capital Markets industry median of 92.76. Value Line's overall GF Score™ is 72/100 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 Value Line (VALU), the current Days Payable is 37.81 as of Apr. 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 Value Line (VALU) Overvalued in 2026?
Based on GuruFocus' analysis, Value Line stock appears to be undervalued.
The current stock price of $35.24 is trading 2.7% below its estimated GF Value™ of $36.23.
GuruFocus considers Value Line to be Fairly Valued.
Key valuation signals for VALU:
Days Payable: 37.81 (near median its 10-year median of 38.67)
GF Value™: $36.23 vs. price of $35.24 (2.7% below fair value)
Industry Position: 59.2% below the Capital Markets median (#354 of 540)
No single metric tells the full story. See the VALU stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Value Line Inc is a U.S based company. It produces investment periodicals based on underlying research and making available copyright data, including ranking system and other information, to third parties under written agreements for use in third-party managed and marketed investment products and for other purposes. The company markets under brands including Value Line, the Value Line logo, The Value Line Investment Survey, Smart Research, Smarter Investing and a trusted name in Investment Research. Its only operating segment being Publishing.
72GF Score
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