Cosma (WAR:COS) Days Payable: 148.15 (As of Mar. 2026) — 59% Below Median


WAR:COS Cosma SA WAR:COS
41 GF Score
Price zł0.35
GF Value zł1.07
Valuation Possible Value Trap
! 5 Warning Signs
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What is Cosma Days Payable?

Cosma WAR:COS +1.17% 41 Days Payable is 148.15 as of Mar. 2026, which is 59% below its 10-year median of 357.88. GuruFocus rates WAR:COS with a GF Score™ of 41/100 and a GF Value™ of zł1.07 (Possible Value Trap). The stock has 5 warning signs investors should review. Among 1,884 Consumer Packaged Goods companies, Cosma ranks better than 89.86% on this metric.

Cosma's average Accounts Payable for the three months ended in Mar. 2026 was zł3.77 Mil. Cosma's Cost of Goods Sold for the three months ended in Mar. 2026 was zł2.32 Mil. Hence, Cosma's Days Payable for the three months ended in Mar. 2026 was 148.15.

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

WAR:COS' s Days Payable Range Over the Past 10 Years
Min: 113.64   Med: 357.88   Max: 6977.94
Current: 139.03

During the past 9 years, Cosma's highest Days Payable was 6977.94. The lowest was 113.64. And the median was 357.88.

WAR:COS's Days Payable is ranked better than
89.86% of 1884 companies
in the Consumer Packaged Goods industry
Industry Median: 43.885 vs WAR:COS: 139.03

Cosma's Days Payable increased from Mar. 2025 (122.97) to Mar. 2026 (148.15). It may suggest that Cosma delayed paying its suppliers.


Cosma Days Payable Historical Data

* Premium members only.

The historical data trend for Cosma'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.

Cosma Days Payable Chart

Cosma Annual Data
Trend Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only 6,977.94 0.00 123.20 113.64 140.07

Cosma 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 122.97 0.00 0.00 186.51 148.15

WAR:COS vs PG, CL, KVUE: Days Payable Comparison

For the Household & Personal Products subindustry, Cosma'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.


Cosma Days Payable vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Cosma's Days Payable distribution charts can be found below:

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


WAR:COS
41GF Score
Cosma SA WAR:COS
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Cosma 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.

Cosma'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
=( (1.698 + 3.765) / 2 ) / 7.118*365
=2.7315 / 7.118*365
=140.07

Cosma'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
=( (3.765 + 0) / 1 ) / 2.319*365 / 4
=3.765 / 2.319*365 / 4
=148.15

* 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 148.15 mean?
Cosma (WAR:COS) has a Days Payable of 148.15 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 Cosma and its competitors. This is 59% below median its historical median of 357.88. Over the past decade, Cosma's Days Payable has ranged from 113.64 to 6,977.94. According to the industry distribution chart, Cosma ranks #191 out of 1884 companies in the Consumer Packaged Goods industry, placing it in the top 10.1%.
Is Cosma's Days Payable too high?
Cosma's current Days Payable of 148.15 is 59% below median its 10-year median of 357.88. Over the past 10 years, this metric has ranged from a low of 113.64 to a high of 6,977.94. The Consumer Packaged Goods industry median Days Payable is 43.89. Cosma's value of 148.15 is 237.6% above this industry median. Based on the distribution chart, Cosma ranks #191 out of 1884 companies in the Consumer Packaged Goods industry, which is in the top quartile — a strong position relative to peers. Overall, Cosma has a GF Score™ of 41/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Cosma's Days Payable compare to PG and CL?
According to the Consumer Packaged Goods industry distribution chart, Cosma ranks #191 out of 1884 companies for Days Payable. This places Cosma in the top 10% of its industry — outperforming the majority of peers. The industry median Days Payable is 43.89. Cosma's value of 148.15 is 237.6% above this benchmark. Historically, Cosma's own Days Payable has ranged from 113.64 to 6,977.94 over the past decade. While the company's 10-year median is 357.88 vs. the industry median of 43.89, Cosma 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 Consumer Packaged Goods company?
The median Days Payable among Consumer Packaged Goods companies is 43.89, based on 1,884 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. Cosma's current Days Payable of 148.15 is 237.6% 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 Cosma and its competitors. For the Consumer Packaged Goods industry, the median Days Payable is 43.89 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cosma's current Days Payable is 148.15, which is 59% below median its own 10-year median of 357.88. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cosma stock overvalued right now?
Based on GuruFocus' analysis, Cosma (WAR:COS) is currently considered Possible Value Trap. The stock's GF Value™ is zł1.07, compared to a current price of zł0.35 — trading 67.7% below its estimated fair value. The current Days Payable is 148.15, which is 59% below median its 10-year median of 357.88 and 237.6% above the Consumer Packaged Goods industry median of 43.89. Cosma's overall GF Score™ is 41/100 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 Cosma (WAR:COS), the current Days Payable is 148.15 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 Cosma (WAR:COS) Overvalued in 2026?

Based on GuruFocus' analysis, Cosma stock appears to be undervalued. The current stock price of zł0.35 is trading 67.7% below its estimated GF Value™ of zł1.07. GuruFocus considers Cosma to be Possible Value Trap.

Key valuation signals for WAR:COS:

  • Days Payable: 148.15 (59% below median its 10-year median of 357.88)
  • GF Value™: zł1.07 vs. price of zł0.35 (67.7% below fair value)
  • GF Score™: 41/100 with 5 warning signs
  • Industry Position: 237.6% above the Consumer Packaged Goods median (#191 of 1884)

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


Cosma Business Description

Address ul. Fryderyka Chopina 41/2, Lublin, POL, 20-023
Cosma SA, formerly Vabun SA is a Poland-based company involved in the distribution of cosmetics for men and women with the brand name RM Vabun. The product portfolio of the company includes Perfumed Vabun Classic gel, Perfumed Vabun Gold gel, Perfume Vabun Classic, Vabun Sport set, and Mega Perfume Set Vabun Man & Lady.
41GF Score

Get the complete analysis for WAR:COS

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

zł0.35
Price
zł1.07
GF Value