Rubis SCA (WBO:RUI) Days Payable: 45.88 (As of Dec. 2025) — 28% Above Median


WBO:RUI Rubis SCA WBO:RUI
92 GF Score
Price €31.68
GF Value €25.95
! 8 Warning Signs
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What is Rubis SCA Days Payable?

Rubis SCA WBO:RUI -1.92% 92 Days Payable is 45.88 as of Dec. 2025, which is 28% above its 10-year median of 35.73. GuruFocus rates WBO:RUI with a GF Score™ of 92/100 and a GF Value™ of €25.95. The stock has 8 warning signs investors should review. Among 849 Oil & Gas companies, Rubis SCA ranks worse than 61.01% on this metric.

Rubis SCA's average Accounts Payable for the six months ended in Dec. 2025 was €634 Mil. Rubis SCA's Cost of Goods Sold for the six months ended in Dec. 2025 was €2,521 Mil. Hence, Rubis SCA's Days Payable for the six months ended in Dec. 2025 was 45.88.

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

WBO:RUI' s Days Payable Range Over the Past 10 Years
Min: 26.86   Med: 35.73   Max: 48.08
Current: 43.75

During the past 13 years, Rubis SCA's highest Days Payable was 48.08. The lowest was 26.86. And the median was 35.73.

WBO:RUI's Days Payable is ranked worse than
61.01% of 849 companies
in the Oil & Gas industry
Industry Median: 57.95 vs WBO:RUI: 43.75

Rubis SCA's Days Payable declined from Dec. 2024 (48.12) to Dec. 2025 (45.88). It may suggest that Rubis SCA accelerated paying its suppliers.


Rubis SCA Days Payable Historical Data

* Premium members only.

The historical data trend for Rubis SCA'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.

Rubis SCA Days Payable Chart

Rubis SCA 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 36.45 26.86 34.68 37.65 39.04

Rubis SCA Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 42.66 46.78 48.12 46.33 45.88

WBO:RUI vs VLO, MPC, PSX: Days Payable Comparison

For the Oil & Gas Refining & Marketing subindustry, Rubis SCA'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.


Rubis SCA Days Payable vs Oil & Gas Industry

For the Oil & Gas industry and Energy sector, Rubis SCA's Days Payable distribution charts can be found below:

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


WBO:RUI
92GF Score
Rubis SCA WBO:RUI
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Rubis SCA 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.

Rubis SCA'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
=( (544.795 + 533.185) / 2 ) / 5039.565*365
=538.99 / 5039.565*365
=39.04

Rubis SCA's Days Payable for the quarter that ended in Dec. 2025 is calculated as:

Days Payable (Q: Dec. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Jun. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (734.222 + 533.185) / 2 ) / 2520.531*365 / 2
=633.7035 / 2520.531*365 / 2
=45.88

* 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 45.88 mean?
Rubis SCA (WBO:RUI) has a Days Payable of 45.88 as of Dec. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Rubis SCA and its competitors. This is 28% above median its historical median of 35.73. Over the past decade, Rubis SCA's Days Payable has ranged from 26.86 to 48.08. According to the industry distribution chart, Rubis SCA ranks #518 out of 849 companies in the Oil & Gas industry, placing it in the top 61%.
Is Rubis SCA's Days Payable too high?
Rubis SCA's current Days Payable of 45.88 is 28% above median its 10-year median of 35.73. Over the past 10 years, this metric has ranged from a low of 26.86 to a high of 48.08. The Oil & Gas industry median Days Payable is 57.95. Rubis SCA's value of 45.88 is 20.8% below this industry median. Based on the distribution chart, Rubis SCA ranks #518 out of 849 companies in the Oil & Gas industry, which is below the industry midpoint. Overall, Rubis SCA has a GF Score™ of 92/100, reflecting its overall financial health beyond just this single metric.
How does Rubis SCA's Days Payable compare to VLO and MPC?
According to the Oil & Gas industry distribution chart, Rubis SCA ranks #518 out of 849 companies for Days Payable. This places Rubis SCA in the lower half of its industry. The industry median Days Payable is 57.95. Rubis SCA's value of 45.88 is 20.8% below this benchmark. Historically, Rubis SCA's own Days Payable has ranged from 26.86 to 48.08 over the past decade. While the company's 10-year median is 35.73 vs. the industry median of 57.95, Rubis SCA has consistently been below 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 an Oil & Gas company?
The median Days Payable among Oil & Gas companies is 57.95, based on 849 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. Rubis SCA's current Days Payable of 45.88 is 20.8% below 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 Rubis SCA and its competitors. For the Oil & Gas industry, the median Days Payable is 57.95 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Rubis SCA's current Days Payable is 45.88, which is 28% above median its own 10-year median of 35.73. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Rubis SCA stock overvalued right now?
Rubis SCA (WBO:RUI) has a current Days Payable of 45.88. The stock's GF Value™ is €25.95, compared to a current price of €31.68 — trading 22.1% above its estimated fair value. The current Days Payable is 45.88, which is 28% above median its 10-year median of 35.73 and 20.8% below the Oil & Gas industry median of 57.95. Rubis SCA's overall GF Score™ is 92/100 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 Rubis SCA (WBO:RUI), the current Days Payable is 45.88 as of Dec. 2025. 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 Rubis SCA (WBO:RUI) Overvalued in 2026?

Based on GuruFocus' analysis, Rubis SCA stock appears to be overvalued. The current stock price of €31.68 is trading 22.1% above its estimated GF Value™ of €25.95.

Key valuation signals for WBO:RUI:

  • Days Payable: 45.88 (28% above median its 10-year median of 35.73)
  • GF Value™: €25.95 vs. price of €31.68 (22.1% above fair value)
  • GF Score™: 92/100 with 8 warning signs
  • Industry Position: 20.8% below the Oil & Gas median (#518 of 849)

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


Rubis SCA Business Description

Industry EnergyOil & Gas
Address 46, rue Boissiere, Paris, FRA, 75116
Rubis SCA specializes in bulk liquid storage and the distribution of petroleum products. The company's operated businesses are Rubis Terminal, Rubis Energie, and Rubis Support and Services. Rubis Terminal stores, and Rubis Renouvelables. Its customers include energy and chemical groups, energy traders, and hypermarkets. The company's business segments are; Energy Distribution and Renewable Electricity Production. The majority of its revenue is generated from the Energy Distribution segment, which includes the retail and distribution of fuels, heating oils, lubricants, liquefied gases, and bitumen, as well as logistics, which includes trading supply, refining activity, and shipping. Geographically, the company derives maximum revenue from the Caribbean followed by Africa and Europe.
92GF Score

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

€31.68
Price
€25.95
GF Value