IMS (WAR:IMS) Days Payable: 431.32 (As of Mar. 2026) — 66% Above Median


WAR:IMS IMS SA WAR:IMS
78 GF Score
Price zł2.13
GF Value zł3.83
Valuation Significantly Undervalued
! 8 Warning Signs
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What is IMS Days Payable?

IMS WAR:IMS 78 Days Payable is 431.32 as of Mar. 2026, which is 66% above its 10-year median of 259.10. GuruFocus rates WAR:IMS with a GF Score™ of 78/100 and a GF Value™ of zł3.83 (Significantly Undervalued). The stock has 8 warning signs investors should review. Among 916 Media - Diversified companies, IMS ranks better than 84.17% on this metric.

IMS's average Accounts Payable for the three months ended in Mar. 2026 was zł3.36 Mil. IMS's Cost of Goods Sold for the three months ended in Mar. 2026 was zł0.71 Mil. Hence, IMS's Days Payable for the three months ended in Mar. 2026 was 431.32.

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

WAR:IMS' s Days Payable Range Over the Past 10 Years
Min: 212.59   Med: 259.1   Max: 387.14
Current: 322.55

During the past 13 years, IMS's highest Days Payable was 387.14. The lowest was 212.59. And the median was 259.10.

WAR:IMS's Days Payable is ranked better than
84.17% of 916 companies
in the Media - Diversified industry
Industry Median: 83.87 vs WAR:IMS: 322.55

IMS's Days Payable increased from Dec. 2024 (152.73) to Mar. 2026 (431.32). It may suggest that IMS delayed paying its suppliers.


IMS Days Payable Historical Data

* Premium members only.

The historical data trend for IMS'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.

IMS Days Payable Chart

IMS Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 387.14 312.31 212.59 221.28 269.27

IMS Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 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 152.73 357.90 157.87 248.72 431.32

WAR:IMS vs APP, OMC, TTD: Days Payable Comparison

For the Advertising Agencies subindustry, IMS'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.


IMS Days Payable vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, IMS's Days Payable distribution charts can be found below:

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


WAR:IMS
78GF Score
IMS SA WAR:IMS
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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IMS 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.

IMS's Days Payable for the fiscal year that ended in Dec. 2024 is calculated as

Days Payable (A: Dec. 2024 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Dec. 2023 ) + Accounts Payable (A: Dec. 2024 )) / count ) / Cost of Goods Sold (A: Dec. 2024 )*Days in Period
=( (5.705 + 4.713) / 2 ) / 7.061*365
=5.209 / 7.061*365
=269.27

IMS'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: Sep. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (3.555 + 3.157) / 2 ) / 0.71*365 / 4
=3.356 / 0.71*365 / 4
=431.32

* 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 431.32 mean?
IMS (WAR:IMS) has a Days Payable of 431.32 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 IMS and its competitors. This is 66% above median its historical median of 259.10. Over the past decade, IMS's Days Payable has ranged from 212.59 to 387.14. According to the industry distribution chart, IMS ranks #145 out of 916 companies in the Media - Diversified industry, placing it in the top 15.8%.
Is IMS's Days Payable too high?
IMS's current Days Payable of 431.32 is 66% above median its 10-year median of 259.10. Over the past 10 years, this metric has ranged from a low of 212.59 to a high of 387.14. The Media - Diversified industry median Days Payable is 83.87. IMS's value of 431.32 is 414.3% above this industry median. Based on the distribution chart, IMS ranks #145 out of 916 companies in the Media - Diversified industry, which is in the top quartile — a strong position relative to peers. Overall, IMS has a GF Score™ of 78/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does IMS's Days Payable compare to APP and OMC?
According to the Media - Diversified industry distribution chart, IMS ranks #145 out of 916 companies for Days Payable. This places IMS in the top 16% of its industry — outperforming the majority of peers. The industry median Days Payable is 83.87. IMS's value of 431.32 is 414.3% above this benchmark. Historically, IMS's own Days Payable has ranged from 212.59 to 387.14 over the past decade. While the company's 10-year median is 259.10 vs. the industry median of 83.87, IMS 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 Media - Diversified company?
The median Days Payable among Media - Diversified companies is 83.87, based on 916 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. IMS's current Days Payable of 431.32 is 414.3% 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 IMS and its competitors. For the Media - Diversified industry, the median Days Payable is 83.87 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. IMS's current Days Payable is 431.32, which is 66% above median its own 10-year median of 259.10. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is IMS stock overvalued right now?
Based on GuruFocus' analysis, IMS (WAR:IMS) is currently considered Significantly Undervalued. The stock's GF Value™ is zł3.83, compared to a current price of zł2.13 — trading 44.4% below its estimated fair value. The current Days Payable is 431.32, which is 66% above median its 10-year median of 259.10 and 414.3% above the Media - Diversified industry median of 83.87. IMS's overall GF Score™ is 78/100 with 8 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 IMS (WAR:IMS), the current Days Payable is 431.32 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 IMS (WAR:IMS) Overvalued in 2026?

Based on GuruFocus' analysis, IMS stock appears to be undervalued. The current stock price of zł2.13 is trading 44.4% below its estimated GF Value™ of zł3.83. GuruFocus considers IMS to be Significantly Undervalued.

Key valuation signals for WAR:IMS:

  • Days Payable: 431.32 (66% above median its 10-year median of 259.10)
  • GF Value™: zł3.83 vs. price of zł2.13 (44.4% below fair value)
  • GF Score™: 78/100 with 8 warning signs
  • Industry Position: 414.3% above the Media - Diversified median (#145 of 916)

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


IMS Business Description

Address Ulica Pu?awska 366, Warsaw, POL, 02-819
IMS SA offers sensory marketing services in Poland. The company operates in the media and modern technology segment. The company's services include Audio marketing, Digital Signage, Scent marketing, Event marketing, Technology and development for sensory marketing.
78GF Score

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

zł2.13
Price
zł3.83
GF Value