Przedsiebiorstwo Handlowe Best (WAR:BST) Days Payable: 23.07 (As of Mar. 2026) — 69% Below Median


WAR:BST Przedsiebiorstwo Handlowe Best SA WAR:BST
75 GF Score
Price zł34.00
GF Value zł33.69
Valuation Fairly Valued
! 12 Warning Signs
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What is Przedsiebiorstwo Handlowe Best Days Payable?

Przedsiebiorstwo Handlowe Best WAR:BST +0.89% 75 Days Payable is 23.07 as of Mar. 2026, which is 69% below its 10-year median of 73.47. GuruFocus rates WAR:BST with a GF Score™ of 75/100 and a GF Value™ of zł33.69 (Fairly Valued). The stock has 12 warning signs investors should review. Among 301 Credit Services companies, Przedsiebiorstwo Handlowe Best ranks worse than 60.8% on this metric.

Przedsiebiorstwo Handlowe Best's average Accounts Payable for the three months ended in Mar. 2026 was zł16.2 Mil. Przedsiebiorstwo Handlowe Best's Cost of Goods Sold for the three months ended in Mar. 2026 was zł64.0 Mil. Hence, Przedsiebiorstwo Handlowe Best's Days Payable for the three months ended in Mar. 2026 was 23.07.

The historical rank and industry rank for Przedsiebiorstwo Handlowe Best's Days Payable or its related term are showing as below:

WAR:BST' s Days Payable Range Over the Past 10 Years
Min: 19.06   Med: 73.47   Max: 238.33
Current: 19.06

During the past 13 years, Przedsiebiorstwo Handlowe Best's highest Days Payable was 238.33. The lowest was 19.06. And the median was 73.47.

WAR:BST's Days Payable is ranked worse than
60.8% of 301 companies
in the Credit Services industry
Industry Median: 33.87 vs WAR:BST: 19.06

Przedsiebiorstwo Handlowe Best's Days Payable declined from Mar. 2025 (28.16) to Mar. 2026 (23.07). It may suggest that Przedsiebiorstwo Handlowe Best accelerated paying its suppliers.


Przedsiebiorstwo Handlowe Best Days Payable Historical Data

* Premium members only.

The historical data trend for Przedsiebiorstwo Handlowe Best'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.

Przedsiebiorstwo Handlowe Best Days Payable Chart

Przedsiebiorstwo Handlowe Best 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 24.89 99.42 83.34 23.89 20.95

Przedsiebiorstwo Handlowe Best 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 28.16 22.31 44.63 9.98 23.07

WAR:BST vs V, MA, AXP: Days Payable Comparison

For the Credit Services subindustry, Przedsiebiorstwo Handlowe Best'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.


Przedsiebiorstwo Handlowe Best Days Payable vs Credit Services Industry

For the Credit Services industry and Financial Services sector, Przedsiebiorstwo Handlowe Best's Days Payable distribution charts can be found below:

* The bar in red indicates where Przedsiebiorstwo Handlowe Best's Days Payable falls into.


WAR:BST
75GF Score
Przedsiebiorstwo Handlowe Best SA WAR:BST
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Przedsiebiorstwo Handlowe Best 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.

Przedsiebiorstwo Handlowe Best'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
=( (12.318 + 15.364) / 2 ) / 241.146*365
=13.841 / 241.146*365
=20.95

Przedsiebiorstwo Handlowe Best'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
=( (15.364 + 16.98) / 2 ) / 63.956*365 / 4
=16.172 / 63.956*365 / 4
=23.07

* 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 23.07 mean?
Przedsiebiorstwo Handlowe Best (WAR:BST) has a Days Payable of 23.07 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 Przedsiebiorstwo Handlowe Best and its competitors. This is 69% below median its historical median of 73.47. Over the past decade, Przedsiebiorstwo Handlowe Best's Days Payable has ranged from 19.06 to 238.33. According to the industry distribution chart, Przedsiebiorstwo Handlowe Best ranks #183 out of 301 companies in the Credit Services industry, placing it in the top 60.8%.
Is Przedsiebiorstwo Handlowe Best's Days Payable too high?
Przedsiebiorstwo Handlowe Best's current Days Payable of 23.07 is 69% below median its 10-year median of 73.47. Over the past 10 years, this metric has ranged from a low of 19.06 to a high of 238.33. The Credit Services industry median Days Payable is 33.87. Przedsiebiorstwo Handlowe Best's value of 23.07 is 31.9% below this industry median. Based on the distribution chart, Przedsiebiorstwo Handlowe Best ranks #183 out of 301 companies in the Credit Services industry, which is below the industry midpoint. Overall, Przedsiebiorstwo Handlowe Best has a GF Score™ of 75/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Przedsiebiorstwo Handlowe Best's Days Payable compare to V and MA?
According to the Credit Services industry distribution chart, Przedsiebiorstwo Handlowe Best ranks #183 out of 301 companies for Days Payable. This places Przedsiebiorstwo Handlowe Best in the lower half of its industry. The industry median Days Payable is 33.87. Przedsiebiorstwo Handlowe Best's value of 23.07 is 31.9% below this benchmark. Historically, Przedsiebiorstwo Handlowe Best's own Days Payable has ranged from 19.06 to 238.33 over the past decade. While the company's 10-year median is 73.47 vs. the industry median of 33.87, Przedsiebiorstwo Handlowe Best 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 Credit Services company?
The median Days Payable among Credit Services companies is 33.87, based on 301 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. Przedsiebiorstwo Handlowe Best's current Days Payable of 23.07 is 31.9% 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 Przedsiebiorstwo Handlowe Best and its competitors. For the Credit Services industry, the median Days Payable is 33.87 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Przedsiebiorstwo Handlowe Best's current Days Payable is 23.07, which is 69% below median its own 10-year median of 73.47. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Przedsiebiorstwo Handlowe Best stock overvalued right now?
Based on GuruFocus' analysis, Przedsiebiorstwo Handlowe Best (WAR:BST) is currently considered Fairly Valued. The stock's GF Value™ is zł33.69, compared to a current price of zł34.00 — trading 0.9% above its estimated fair value. The current Days Payable is 23.07, which is 69% below median its 10-year median of 73.47 and 31.9% below the Credit Services industry median of 33.87. Przedsiebiorstwo Handlowe Best's overall GF Score™ is 75/100 with 12 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 Przedsiebiorstwo Handlowe Best (WAR:BST), the current Days Payable is 23.07 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 Przedsiebiorstwo Handlowe Best (WAR:BST) Overvalued in 2026?

Based on GuruFocus' analysis, Przedsiebiorstwo Handlowe Best stock appears to be overvalued. The current stock price of zł34.00 is trading 0.9% above its estimated GF Value™ of zł33.69. GuruFocus considers Przedsiebiorstwo Handlowe Best to be Fairly Valued.

Key valuation signals for WAR:BST:

  • Days Payable: 23.07 (69% below median its 10-year median of 73.47)
  • GF Value™: zł33.69 vs. price of zł34.00 (0.9% above fair value)
  • GF Score™: 75/100 with 12 warning signs
  • Industry Position: 31.9% below the Credit Services median (#183 of 301)

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


Przedsiebiorstwo Handlowe Best Business Description

Address Morska St. 59, Gdynia, POL, 81-323
Przedsiebiorstwo Handlowe Best SA is a Poland based company engaged in the business of debt collection. It provides debt collection services for third parties, including banks, borrowing companies, telecommunication operators, power companies, and other mass service providers.
75GF Score

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

zł34.00
Price
zł33.69
GF Value