Eni SpAXSWX:ENI 57 Days Payable is 90.65 as of Mar. 2026, which is 22% above its 10-year median of 74.18. GuruFocus rates XSWX:ENI with a GF Score™ of 57/100 and a GF Value™ of CHF15.91. The stock has 4 warning signs investors should review. Among 854 Oil & Gas companies, Eni SpA ranks better than 61.59% on this metric.
Eni SpA's average Accounts Payable for the
three
months ended in Mar. 2026 was CHF16,042 Mil. Eni SpA's Cost of Goods Sold for the
three
months ended in Mar. 2026 was CHF16,148 Mil.
Hence, Eni SpA's Days Payable for the
three
months ended in Mar. 2026 was 90.65.
The historical rank and industry rank for Eni SpA's Days Payable or its related term are showing as below:
XSWX:ENI'
s Days Payable Range Over the Past 10 Years
Min: 60.41 Med: 74.18 Max: 85.58
Current: 84.02
During the past 13 years, Eni SpA's highest Days Payable was 85.58. The lowest was 60.41. And the median was 74.18.
XSWX:ENI's Days Payable is ranked better than 61.59% of 854
companies
in the Oil & Gas industry
Industry Median: 57.145
vs XSWX:ENI: 84.02
Eni SpA's Days Payable
declined
from Mar. 2025 (91.34) to Mar. 2026 (90.65).
It may suggest that Eni SpAaccelerated paying its suppliers.
Eni SpA Days Payable Related Terms
Eni SpA Days Payable Historical Data
* Premium members only.
The historical data trend for Eni SpA'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 Oil & Gas Integrated subindustry, Eni SpA'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.
Eni SpA Days Payable vs Oil & Gas Industry
For the Oil & Gas industry and Energy sector, Eni SpA's Days Payable distribution charts can be found below:
* The bar in red indicates where Eni SpA'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.
Eni SpA'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.
Eni SpA (XSWX:ENI) has a Days Payable of 90.65 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 Eni SpA and its competitors. This is 22% above median its historical median of 74.18. Over the past decade, Eni SpA's Days Payable has ranged from 60.41 to 85.58. According to the industry distribution chart, Eni SpA ranks #328 out of 854 companies in the Oil & Gas industry, placing it in the top 38.4%.
Is Eni SpA's Days Payable too high?
Eni SpA's current Days Payable of 90.65 is 22% above median its 10-year median of 74.18. Over the past 10 years, this metric has ranged from a low of 60.41 to a high of 85.58. The Oil & Gas industry median Days Payable is 57.15. Eni SpA's value of 90.65 is 58.6% above this industry median. Based on the distribution chart, Eni SpA ranks #328 out of 854 companies in the Oil & Gas industry, which is above the industry midpoint. Overall, Eni SpA has a GF Score™ of 57/100, reflecting its overall financial health beyond just this single metric.
How does Eni SpA's Days Payable compare to XOM and CVX?
According to the Oil & Gas industry distribution chart, Eni SpA ranks #328 out of 854 companies for Days Payable. This puts Eni SpA in the upper half of its industry. The industry median Days Payable is 57.15. Eni SpA's value of 90.65 is 58.6% above this benchmark. Historically, Eni SpA's own Days Payable has ranged from 60.41 to 85.58 over the past decade. While the company's 10-year median is 74.18 vs. the industry median of 57.15, Eni SpA 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 an Oil & Gas company?
The median Days Payable among Oil & Gas companies is 57.15, based on 854 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. Eni SpA's current Days Payable of 90.65 is 58.6% 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 Eni SpA and its competitors. For the Oil & Gas industry, the median Days Payable is 57.15 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eni SpA's current Days Payable is 90.65, which is 22% above median its own 10-year median of 74.18. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eni SpA stock overvalued right now?
Eni SpA (XSWX:ENI) has a current Days Payable of 90.65. The stock's GF Value™ is CHF15.91, compared to a current price of CHF21.95 — trading 38% above its estimated fair value. The current Days Payable is 90.65, which is 22% above median its 10-year median of 74.18 and 58.6% above the Oil & Gas industry median of 57.15. Eni SpA's overall GF Score™ is 57/100 with 4 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 Eni SpA (XSWX:ENI), the current Days Payable is 90.65 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 Eni SpA (XSWX:ENI) Overvalued in 2026?
Based on GuruFocus' analysis, Eni SpA stock appears to be overvalued.
The current stock price of CHF21.95 is trading 38% above its estimated GF Value™ of CHF15.91.
Key valuation signals for XSWX:ENI:
Days Payable: 90.65 (22% above median its 10-year median of 74.18)
GF Value™: CHF15.91 vs. price of CHF21.95 (38% above fair value)
Industry Position: 58.6% above the Oil & Gas median (#328 of 854)
No single metric tells the full story. See the XSWX:ENI stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Eni is an integrated oil and gas company that explores for, produces, and refines oil around the world. In 2025, the company produced 0.8 million barrels of liquids and 4.6 billion cubic feet of natural gas per day. At year-end 2025, Eni held reserves of 6.9 billion barrels of oil equivalent, 44% of which are liquids. The Italian government owns a 33.1% stake in the company. Plentitude, Eni's renewable and low-carbon business, has 5.8 gigawatts of renewable power capacity, serves 10 million electricity customers, and operates 23,000 electric vehicle charging points.
57GF Score
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