Black Point (WAR:BPN) Days Payable: 110.20 (As of Mar. 2026) — 64% Above Median


WAR:BPN Black Point SA WAR:BPN
43 GF Score
Price zł0.30
GF Value zł0.53
Valuation Possible Value Trap
! 3 Warning Signs
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What is Black Point Days Payable?

Black Point WAR:BPN -1.94% 43 Days Payable is 110.20 as of Mar. 2026, which is 64% above its 10-year median of 67.31. GuruFocus rates WAR:BPN with a GF Score™ of 43/100 and a GF Value™ of zł0.53 (Possible Value Trap). The stock has 3 warning signs investors should review. Among 1,551 Chemicals companies, Black Point ranks better than 70.79% on this metric.

Black Point's average Accounts Payable for the three months ended in Mar. 2026 was zł2.72 Mil. Black Point's Cost of Goods Sold for the three months ended in Mar. 2026 was zł2.25 Mil. Hence, Black Point's Days Payable for the three months ended in Mar. 2026 was 110.20.

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

WAR:BPN' s Days Payable Range Over the Past 10 Years
Min: 52.83   Med: 67.31   Max: 141.74
Current: 87.78

During the past 13 years, Black Point's highest Days Payable was 141.74. The lowest was 52.83. And the median was 67.31.

WAR:BPN's Days Payable is ranked better than
70.79% of 1551 companies
in the Chemicals industry
Industry Median: 59.87 vs WAR:BPN: 87.78

Black Point's Days Payable increased from Mar. 2025 (100.06) to Mar. 2026 (110.20). It may suggest that Black Point delayed paying its suppliers.


Black Point Days Payable Historical Data

* Premium members only.

The historical data trend for Black Point'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.

Black Point Days Payable Chart

Black Point 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 141.74 75.37 84.76 73.08 121.25

Black Point 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 100.06 100.66 68.69 80.03 110.20

WAR:BPN vs LIN, SHW, ECL: Days Payable Comparison

For the Specialty Chemicals subindustry, Black Point'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.


Black Point Days Payable vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Black Point's Days Payable distribution charts can be found below:

* The bar in red indicates where Black Point's Days Payable falls into.


WAR:BPN
43GF Score
Black Point SA WAR:BPN
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Black Point 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.

Black Point'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
=( (2.8 + 3.863) / 2 ) / 10.029*365
=3.3315 / 10.029*365
=121.25

Black Point'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
=( (3.863 + 1.574) / 2 ) / 2.251*365 / 4
=2.7185 / 2.251*365 / 4
=110.20

* 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 110.20 mean?
Black Point (WAR:BPN) has a Days Payable of 110.20 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 Black Point and its competitors. This is 64% above median its historical median of 67.31. Over the past decade, Black Point's Days Payable has ranged from 52.83 to 141.74. According to the industry distribution chart, Black Point ranks #453 out of 1551 companies in the Chemicals industry, placing it in the top 29.2%.
Is Black Point's Days Payable too high?
Black Point's current Days Payable of 110.20 is 64% above median its 10-year median of 67.31. Over the past 10 years, this metric has ranged from a low of 52.83 to a high of 141.74. The Chemicals industry median Days Payable is 59.87. Black Point's value of 110.20 is 84.1% above this industry median. Based on the distribution chart, Black Point ranks #453 out of 1551 companies in the Chemicals industry, which is above the industry midpoint. Overall, Black Point has a GF Score™ of 43/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Black Point's Days Payable compare to LIN and SHW?
According to the Chemicals industry distribution chart, Black Point ranks #453 out of 1551 companies for Days Payable. This puts Black Point in the upper half of its industry. The industry median Days Payable is 59.87. Black Point's value of 110.20 is 84.1% above this benchmark. Historically, Black Point's own Days Payable has ranged from 52.83 to 141.74 over the past decade. While the company's 10-year median is 67.31 vs. the industry median of 59.87, Black Point 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 Chemicals company?
The median Days Payable among Chemicals companies is 59.87, based on 1,551 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. Black Point's current Days Payable of 110.20 is 84.1% 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 Black Point and its competitors. For the Chemicals industry, the median Days Payable is 59.87 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Black Point's current Days Payable is 110.20, which is 64% above median its own 10-year median of 67.31. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Black Point stock overvalued right now?
Based on GuruFocus' analysis, Black Point (WAR:BPN) is currently considered Possible Value Trap. The stock's GF Value™ is zł0.53, compared to a current price of zł0.30 — trading 42.6% below its estimated fair value. The current Days Payable is 110.20, which is 64% above median its 10-year median of 67.31 and 84.1% above the Chemicals industry median of 59.87. Black Point's overall GF Score™ is 43/100 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 Black Point (WAR:BPN), the current Days Payable is 110.20 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 Black Point (WAR:BPN) Overvalued in 2026?

Based on GuruFocus' analysis, Black Point stock appears to be undervalued. The current stock price of zł0.30 is trading 42.6% below its estimated GF Value™ of zł0.53. GuruFocus considers Black Point to be Possible Value Trap.

Key valuation signals for WAR:BPN:

  • Days Payable: 110.20 (64% above median its 10-year median of 67.31)
  • GF Value™: zł0.53 vs. price of zł0.30 (42.6% below fair value)
  • GF Score™: 43/100 with 3 warning signs
  • Industry Position: 84.1% above the Chemicals median (#453 of 1551)

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


Black Point Business Description

Address Ulica Atramentowa 5, Bielany Wroclawskie, Kobierzyce, POL, 55-040
Black Point SA is a domestic manufacturer of toners and inks. The company also distributes stationery consumables such as tapes for dot matrix printers and thermal transfer rolls for fax machines.
43GF Score

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

zł0.30
Price
zł0.53
GF Value