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.
Etropal ADXBUL:ETR 50 Days Payable is 77.05 as of Dec. 2025, which is 53% below its 10-year median of 164.17. GuruFocus rates XBUL:ETR with a GF Score™ of 50/100 and a GF Value™ of €8.62 (Significantly Undervalued). The stock has 3 warning signs investors should review. Among 795 Medical Devices & Instruments companies, Etropal AD ranks better than 55.85% on this metric.
Etropal AD's average Accounts Payable for the
six
months ended in Dec. 2025 was €1.52 Mil. Etropal AD's Cost of Goods Sold for the
six
months ended in Dec. 2025 was €7.21 Mil.
Hence, Etropal AD's Days Payable for the
six
months ended in Dec. 2025 was 38.52.
The historical rank and industry rank for Etropal AD's Days Payable or its related term are showing as below:
XBUL:ETR'
s Days Payable Range Over the Past 10 Years
Min: 77.05 Med: 164.17 Max: 224.12
Current: 77.05
During the past 13 years, Etropal AD's highest Days Payable was 224.12. The lowest was 77.05. And the median was 164.17.
XBUL:ETR's Days Payable is ranked better than 55.85% of 795
companies
in the Medical Devices & Instruments industry
Industry Median: 67.87
vs XBUL:ETR: 77.05
Etropal AD's Days Payable
declined
from Dec. 2023 (171.05) to Dec. 2025 (77.05).
It may suggest that Etropal ADaccelerated paying its suppliers.
Etropal AD Days Payable Related Terms
Etropal AD Days Payable Historical Data
* Premium members only.
The historical data trend for Etropal AD'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.
XBUL:ETR vs ISRG, BDX, MDLN: Days Payable Comparison
For the Medical Instruments & Supplies subindustry, Etropal AD'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.
Etropal AD Days Payable vs Medical Devices & Instruments Industry
For the Medical Devices & Instruments industry and Healthcare sector, Etropal AD's Days Payable distribution charts can be found below:
* The bar in red indicates where Etropal AD'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.
Etropal AD'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.
Etropal AD (XBUL:ETR) has a Days Payable of 77.05 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 Etropal AD and its competitors. This is 53% below median its historical median of 164.17. Over the past decade, Etropal AD's Days Payable has ranged from 77.05 to 224.12. According to the industry distribution chart, Etropal AD ranks #351 out of 795 companies in the Medical Devices & Instruments industry, placing it in the top 44.2%.
Is Etropal AD's Days Payable too high?
Etropal AD's current Days Payable of 77.05 is 53% below median its 10-year median of 164.17. Over the past 10 years, this metric has ranged from a low of 77.05 to a high of 224.12. The Medical Devices & Instruments industry median Days Payable is 67.87. Etropal AD's value of 77.05 is 13.5% above this industry median. Based on the distribution chart, Etropal AD ranks #351 out of 795 companies in the Medical Devices & Instruments industry, which is above the industry midpoint. Overall, Etropal AD has a GF Score™ of 50/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Etropal AD's Days Payable compare to ISRG and BDX?
According to the Medical Devices & Instruments industry distribution chart, Etropal AD ranks #351 out of 795 companies for Days Payable. This puts Etropal AD in the upper half of its industry. The industry median Days Payable is 67.87. Etropal AD's value of 77.05 is 13.5% above this benchmark. Historically, Etropal AD's own Days Payable has ranged from 77.05 to 224.12 over the past decade. While the company's 10-year median is 164.17 vs. the industry median of 67.87, Etropal AD 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 Medical Devices & Instruments company?
The median Days Payable among Medical Devices & Instruments companies is 67.87, based on 795 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. Etropal AD's current Days Payable of 77.05 is 13.5% 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 Etropal AD and its competitors. For the Medical Devices & Instruments industry, the median Days Payable is 67.87 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Etropal AD's current Days Payable is 77.05, which is 53% below median its own 10-year median of 164.17. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Etropal AD stock overvalued right now?
Based on GuruFocus' analysis, Etropal AD (XBUL:ETR) is currently considered Significantly Undervalued. The stock's GF Value™ is €8.62, compared to a current price of €2.52 — trading 70.8% below its estimated fair value. The current Days Payable is 77.05, which is 53% below median its 10-year median of 164.17 and 13.5% above the Medical Devices & Instruments industry median of 67.87. Etropal AD's overall GF Score™ is 50/100 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 Etropal AD (XBUL:ETR), the current Days Payable is 77.05 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 Etropal AD (XBUL:ETR) Overvalued in 2026?
Based on GuruFocus' analysis, Etropal AD stock appears to be undervalued.
The current stock price of €2.52 is trading 70.8% below its estimated GF Value™ of €8.62.
GuruFocus considers Etropal AD to be Significantly Undervalued.
Key valuation signals for XBUL:ETR:
Days Payable: 77.05 (53% below median its 10-year median of 164.17)
GF Value™: €8.62 vs. price of €2.52 (70.8% below fair value)
Industry Position: 13.5% above the Medical Devices & Instruments median (#351 of 795)
No single metric tells the full story. See the XBUL:ETR stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Etropal AD is engaged in the business of manufacturing medical accessories. The product portfolio includes fistula needles, blood taking sets, transfusion and infusion sets, catheters and tubes, urine collecting bags, colostomy bags, among others. The company also produces hip - joint endoprosthesis and instruments of implantation.
50GF Score
Get the complete analysis for XBUL:ETR
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
XBUL:ETR has been successfully added to your 
