Highlander Enterprise (WAR:HER) Days Payable: 174.05 (As of Mar. 2026) — 59% Below Median


WAR:HER Highlander Enterprise SA WAR:HER
46 GF Score
Price zł1.61
GF Value zł1.05
Valuation Significantly Overvalued
! 5 Warning Signs
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What is Highlander Enterprise Days Payable?

Highlander Enterprise WAR:HER -1.23% 46 Days Payable is 174.05 as of Mar. 2026, which is 59% below its 10-year median of 423.79. GuruFocus rates WAR:HER with a GF Score™ of 46/100 and a GF Value™ of zł1.05 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 997 Semiconductors companies, Highlander Enterprise ranks better than 91.07% on this metric.

Highlander Enterprise's average Accounts Payable for the three months ended in Mar. 2026 was zł0.05 Mil. Highlander Enterprise's Cost of Goods Sold for the three months ended in Mar. 2026 was zł0.03 Mil. Hence, Highlander Enterprise's Days Payable for the three months ended in Mar. 2026 was 174.05.

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

WAR:HER' s Days Payable Range Over the Past 10 Years
Min: 121.67   Med: 423.79   Max: 5088.53
Current: 213.83

During the past 7 years, Highlander Enterprise's highest Days Payable was 5088.53. The lowest was 121.67. And the median was 423.79.

WAR:HER's Days Payable is ranked better than
91.07% of 997 companies
in the Semiconductors industry
Industry Median: 53.06 vs WAR:HER: 213.83

Highlander Enterprise's Days Payable increased from Mar. 2025 (51.89) to Mar. 2026 (174.05). It may suggest that Highlander Enterprise delayed paying its suppliers.


Highlander Enterprise Days Payable Historical Data

* Premium members only.

The historical data trend for Highlander Enterprise'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.

Highlander Enterprise Days Payable Chart

Highlander Enterprise Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial 0.00 0.00 0.00 426.81 121.67

Highlander Enterprise 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 51.89 94.14 147.35 0.00 174.05

WAR:HER vs NVDA, AVGO, MU: Days Payable Comparison

For the Semiconductors subindustry, Highlander Enterprise'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.


Highlander Enterprise Days Payable vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Highlander Enterprise's Days Payable distribution charts can be found below:

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


WAR:HER
46GF Score
Highlander Enterprise SA WAR:HER
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Highlander Enterprise 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.

Highlander Enterprise'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
=( (0.044 + 0.044) / 2 ) / 0.132*365
=0.044 / 0.132*365
=121.67

Highlander Enterprise'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
=( (0.044 + 0.059) / 2 ) / 0.027*365 / 4
=0.0515 / 0.027*365 / 4
=174.05

* 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 174.05 mean?
Highlander Enterprise (WAR:HER) has a Days Payable of 174.05 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 Highlander Enterprise and its competitors. This is 59% below median its historical median of 423.79. Over the past decade, Highlander Enterprise's Days Payable has ranged from 121.67 to 5,088.53. According to the industry distribution chart, Highlander Enterprise ranks #89 out of 997 companies in the Semiconductors industry, placing it in the top 8.9%.
Is Highlander Enterprise's Days Payable too high?
Highlander Enterprise's current Days Payable of 174.05 is 59% below median its 10-year median of 423.79. Over the past 10 years, this metric has ranged from a low of 121.67 to a high of 5,088.53. The Semiconductors industry median Days Payable is 53.06. Highlander Enterprise's value of 174.05 is 228% above this industry median. Based on the distribution chart, Highlander Enterprise ranks #89 out of 997 companies in the Semiconductors industry, which is in the top quartile — a strong position relative to peers. Overall, Highlander Enterprise has a GF Score™ of 46/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Highlander Enterprise's Days Payable compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Highlander Enterprise ranks #89 out of 997 companies for Days Payable. This places Highlander Enterprise in the top 9% of its industry — outperforming the majority of peers. The industry median Days Payable is 53.06. Highlander Enterprise's value of 174.05 is 228% above this benchmark. Historically, Highlander Enterprise's own Days Payable has ranged from 121.67 to 5,088.53 over the past decade. While the company's 10-year median is 423.79 vs. the industry median of 53.06, Highlander Enterprise 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 Semiconductors company?
The median Days Payable among Semiconductors companies is 53.06, based on 997 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. Highlander Enterprise's current Days Payable of 174.05 is 228% 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 Highlander Enterprise and its competitors. For the Semiconductors industry, the median Days Payable is 53.06 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Highlander Enterprise's current Days Payable is 174.05, which is 59% below median its own 10-year median of 423.79. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Highlander Enterprise stock overvalued right now?
Based on GuruFocus' analysis, Highlander Enterprise (WAR:HER) is currently considered Significantly Overvalued. The stock's GF Value™ is zł1.05, compared to a current price of zł1.61 — trading 53.3% above its estimated fair value. The current Days Payable is 174.05, which is 59% below median its 10-year median of 423.79 and 228% above the Semiconductors industry median of 53.06. Highlander Enterprise's overall GF Score™ is 46/100 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 Highlander Enterprise (WAR:HER), the current Days Payable is 174.05 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 Highlander Enterprise (WAR:HER) Overvalued in 2026?

Based on GuruFocus' analysis, Highlander Enterprise stock appears to be overvalued. The current stock price of zł1.61 is trading 53.3% above its estimated GF Value™ of zł1.05. GuruFocus considers Highlander Enterprise to be Significantly Overvalued.

Key valuation signals for WAR:HER:

  • Days Payable: 174.05 (59% below median its 10-year median of 423.79)
  • GF Value™: zł1.05 vs. price of zł1.61 (53.3% above fair value)
  • GF Score™: 46/100 with 5 warning signs
  • Industry Position: 228% above the Semiconductors median (#89 of 997)

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


Highlander Enterprise Business Description

Address Nowy Kisielin - A. Wysockiego, Zielona Gora, POL, 66-002
Highlander Enterprise SA is the sale of hybrid nail polishes and a wide range of cosmetic accessories. The company will also continue its activities related to graphene and seek new applications for the raw material in the cosmetics industry.
46GF Score

Get the complete analysis for WAR:HER

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

zł1.61
Price
zł1.05
GF Value