Ulma Construccion Polska (WAR:ULM) Days Payable: 82.72 (As of Mar. 2026) — 39% Above Median

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WAR:ULM Ulma Construccion Polska SA WAR:ULM
81 GF Score
Price zł51.50
GF Value zł77.07
Valuation Significantly Undervalued
! 3 Warning Signs
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What is Ulma Construccion Polska Days Payable?

Ulma Construccion Polska WAR:ULM -2.83% 81 Days Payable is 82.72 as of Mar. 2026, which is 39% above its 10-year median of 59.41. GuruFocus rates WAR:ULM with a GF Score™ of 81/100 and a GF Value™ of zł77.07 (Significantly Undervalued). The stock has 3 warning signs investors should review. Among 945 Business Services companies, Ulma Construccion Polska ranks better than 70.05% on this metric.

Ulma Construccion Polska's average Accounts Payable for the three months ended in Mar. 2026 was zł39.9 Mil. Ulma Construccion Polska's Cost of Goods Sold for the three months ended in Mar. 2026 was zł44.0 Mil. Hence, Ulma Construccion Polska's Days Payable for the three months ended in Mar. 2026 was 82.72.

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

WAR:ULM' s Days Payable Range Over the Past 10 Years
Min: 44.87   Med: 59.41   Max: 80.89
Current: 80.89

During the past 13 years, Ulma Construccion Polska's highest Days Payable was 80.89. The lowest was 44.87. And the median was 59.41.

WAR:ULM's Days Payable is ranked better than
70.05% of 945 companies
in the Business Services industry
Industry Median: 45.76 vs WAR:ULM: 80.89

Ulma Construccion Polska's Days Payable declined from Mar. 2025 (84.88) to Mar. 2026 (82.72). It may suggest that Ulma Construccion Polska accelerated paying its suppliers.


Ulma Construccion Polska Days Payable Historical Data

* Premium members only.

The historical data trend for Ulma Construccion Polska'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.

Ulma Construccion Polska Days Payable Chart

Ulma Construccion Polska 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 60.19 65.78 63.88 63.53 63.97

Ulma Construccion Polska 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 84.88 85.54 76.68 69.47 82.72

WAR:ULM vs URI, SUNB, AER: Days Payable Comparison

For the Rental & Leasing Services subindustry, Ulma Construccion Polska'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.


Ulma Construccion Polska Days Payable vs Business Services Industry

For the Business Services industry and Industrials sector, Ulma Construccion Polska's Days Payable distribution charts can be found below:

* The bar in red indicates where Ulma Construccion Polska's Days Payable falls into.


WAR:ULM
81GF Score
Ulma Construccion Polska SA WAR:ULM
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Ulma Construccion Polska 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.

Ulma Construccion Polska'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
=( (29.406 + 37.758) / 2 ) / 191.619*365
=33.582 / 191.619*365
=63.97

Ulma Construccion Polska'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
=( (37.758 + 42.028) / 2 ) / 44.008*365 / 4
=39.893 / 44.008*365 / 4
=82.72

* 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 82.72 mean?
Ulma Construccion Polska (WAR:ULM) has a Days Payable of 82.72 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 Ulma Construccion Polska and its competitors. This is 39% above median its historical median of 59.41. Over the past decade, Ulma Construccion Polska's Days Payable has ranged from 44.87 to 80.89. According to the industry distribution chart, Ulma Construccion Polska ranks #283 out of 945 companies in the Business Services industry, placing it in the top 29.9%.
Is Ulma Construccion Polska's Days Payable too high?
Ulma Construccion Polska's current Days Payable of 82.72 is 39% above median its 10-year median of 59.41. Over the past 10 years, this metric has ranged from a low of 44.87 to a high of 80.89. The Business Services industry median Days Payable is 45.76. Ulma Construccion Polska's value of 82.72 is 80.8% above this industry median. Based on the distribution chart, Ulma Construccion Polska ranks #283 out of 945 companies in the Business Services industry, which is above the industry midpoint. Overall, Ulma Construccion Polska has a GF Score™ of 81/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Ulma Construccion Polska's Days Payable compare to URI and SUNB?
According to the Business Services industry distribution chart, Ulma Construccion Polska ranks #283 out of 945 companies for Days Payable. This puts Ulma Construccion Polska in the upper half of its industry. The industry median Days Payable is 45.76. Ulma Construccion Polska's value of 82.72 is 80.8% above this benchmark. Historically, Ulma Construccion Polska's own Days Payable has ranged from 44.87 to 80.89 over the past decade. While the company's 10-year median is 59.41 vs. the industry median of 45.76, Ulma Construccion Polska 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 Business Services company?
The median Days Payable among Business Services companies is 45.76, based on 945 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. Ulma Construccion Polska's current Days Payable of 82.72 is 80.8% 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 Ulma Construccion Polska and its competitors. For the Business Services industry, the median Days Payable is 45.76 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Ulma Construccion Polska's current Days Payable is 82.72, which is 39% above median its own 10-year median of 59.41. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ulma Construccion Polska stock overvalued right now?
Based on GuruFocus' analysis, Ulma Construccion Polska (WAR:ULM) is currently considered Significantly Undervalued. The stock's GF Value™ is zł77.07, compared to a current price of zł51.50 — trading 33.2% below its estimated fair value. The current Days Payable is 82.72, which is 39% above median its 10-year median of 59.41 and 80.8% above the Business Services industry median of 45.76. Ulma Construccion Polska's overall GF Score™ is 81/100 with 3 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 Ulma Construccion Polska (WAR:ULM), the current Days Payable is 82.72 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 Ulma Construccion Polska (WAR:ULM) Overvalued in 2026?

Based on GuruFocus' analysis, Ulma Construccion Polska stock appears to be undervalued. The current stock price of zł51.50 is trading 33.2% below its estimated GF Value™ of zł77.07. GuruFocus considers Ulma Construccion Polska to be Significantly Undervalued.

Key valuation signals for WAR:ULM:

  • Days Payable: 82.72 (39% above median its 10-year median of 59.41)
  • GF Value™: zł77.07 vs. price of zł51.50 (33.2% below fair value)
  • GF Score™: 81/100 with 3 warning signs
  • Industry Position: 80.8% above the Business Services median (#283 of 945)

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


Ulma Construccion Polska Business Description

Address Koszajec 50, Brwinow, POL, 05-840
Ulma Construccion Polska SA offers vertical and horizontal formwork systems (shuttering systems) and scaffolding for the purposes of cubature and engineering construction, performance of maintenance works and application designs for these systems, as well as repairs of formwork systems and other accessories used in the assembly of formwork systems. It operates in the two segments namely construction site service, a segment that includes the rental of formwork and scaffolding systems along with broadly understood logistics service and construction settlement at the end of the contract; and sales of building materials, a segment that includes the sale of formwork systems that are components of fixed assets and turnover (products and goods) of the Group and other building materials.
81GF Score

Get the complete analysis for WAR:ULM

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

zł51.50
Price
zł77.07
GF Value