Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
KupiecWAR:KPC 47 Days Payable is 2,399.26 as of Mar. 2026, which is 31% below its 10-year median of 3,489.50. GuruFocus rates WAR:KPC with a GF Score™ of 47/100 and a GF Value™ of zł0.77 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 395 Building Materials companies, Kupiec ranks better than 98.48% on this metric.
Kupiec's average Accounts Payable for the
three
months ended in Mar. 2026 was zł3.50 Mil. Kupiec's Cost of Goods Sold for the
three
months ended in Mar. 2026 was zł0.13 Mil.
Hence, Kupiec's Days Payable for the
three
months ended in Mar. 2026 was 2,399.26.
The historical rank and industry rank for Kupiec's Days Payable or its related term are showing as below:
WAR:KPC'
s Days Payable Range Over the Past 10 Years
Min: 273.94 Med: 3489.5 Max: 6219.88
Current: 1231.96
During the past 13 years, Kupiec's highest Days Payable was 6219.88. The lowest was 273.94. And the median was 3489.50.
WAR:KPC's Days Payable is ranked better than 98.48% of 395
companies
in the Building Materials industry
Industry Median: 69.78
vs WAR:KPC: 1231.96
Kupiec's Days Payable
increased
from Mar. 2025 (1,777.96) to Mar. 2026 (2,399.26).
It may suggest that Kupiecdelayed paying its suppliers.
Kupiec Days Payable Related Terms
Kupiec Days Payable Historical Data
* Premium members only.
The historical data trend for Kupiec'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.
For the Building Materials subindustry, Kupiec'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.
Kupiec Days Payable vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, Kupiec's Days Payable distribution charts can be found below:
* The bar in red indicates where Kupiec's Days Payable falls into.
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.
Kupiec's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
Kupiec (WAR:KPC) has a Days Payable of 2,399.26 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 Kupiec and its competitors. This is 31% below median its historical median of 3,489.50. Over the past decade, Kupiec's Days Payable has ranged from 273.94 to 6,219.88. According to the industry distribution chart, Kupiec ranks #6 out of 395 companies in the Building Materials industry, placing it in the top 1.5%.
Is Kupiec's Days Payable too high?
Kupiec's current Days Payable of 2,399.26 is 31% below median its 10-year median of 3,489.50. Over the past 10 years, this metric has ranged from a low of 273.94 to a high of 6,219.88. The Building Materials industry median Days Payable is 69.78. Kupiec's value of 2,399.26 is 3338.3% above this industry median. Based on the distribution chart, Kupiec ranks #6 out of 395 companies in the Building Materials industry, which is in the top quartile — a strong position relative to peers. Overall, Kupiec has a GF Score™ of 47/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Kupiec's Days Payable compare to CRH and VMC?
According to the Building Materials industry distribution chart, Kupiec ranks #6 out of 395 companies for Days Payable. This places Kupiec in the top 2% of its industry — outperforming the majority of peers. The industry median Days Payable is 69.78. Kupiec's value of 2,399.26 is 3338.3% above this benchmark. Historically, Kupiec's own Days Payable has ranged from 273.94 to 6,219.88 over the past decade. While the company's 10-year median is 3,489.50 vs. the industry median of 69.78, Kupiec 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 Building Materials company?
The median Days Payable among Building Materials companies is 69.78, based on 395 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. Kupiec's current Days Payable of 2,399.26 is 3338.3% 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 Kupiec and its competitors. For the Building Materials industry, the median Days Payable is 69.78 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kupiec's current Days Payable is 2,399.26, which is 31% below median its own 10-year median of 3,489.50. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kupiec stock overvalued right now?
Based on GuruFocus' analysis, Kupiec (WAR:KPC) is currently considered Significantly Overvalued. The stock's GF Value™ is zł0.77, compared to a current price of zł1.05 — trading 36.4% above its estimated fair value. The current Days Payable is 2,399.26, which is 31% below median its 10-year median of 3,489.50 and 3338.3% above the Building Materials industry median of 69.78. Kupiec's overall GF Score™ is 47/100 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 Kupiec (WAR:KPC), the current Days Payable is 2,399.26 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 Kupiec (WAR:KPC) Overvalued in 2026?
Based on GuruFocus' analysis, Kupiec stock appears to be overvalued.
The current stock price of zł1.05 is trading 36.4% above its estimated GF Value™ of zł0.77.
GuruFocus considers Kupiec to be Significantly Overvalued.
Key valuation signals for WAR:KPC:
Days Payable: 2,399.26 (31% below median its 10-year median of 3,489.50)
GF Value™: zł0.77 vs. price of zł1.05 (36.4% above fair value)
Industry Position: 3338.3% above the Building Materials median (#6 of 395)
No single metric tells the full story. See the WAR:KPC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Kupiec SA is engaged in manufacturing building materials, fuels and recycles. The company is engaged in purchase and trading of steel scrap and non-ferrous scrap metal, glass waste, waste paper, pellet and woodchips.
47GF Score
Get the complete analysis for WAR:KPC
Days Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
WAR:KPC has been successfully added to your 
