3U Holding AG (XTER:UUU) Days Payable: 53.56 (As of Jun. 2026) — 22% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

XTER:UUU 3U Holding AG XTER:UUU
64 GF Score
Price €0.97
GF Value €1.45
Valuation Possible Value Trap
! 4 Warning Signs
View Full Analysis

What is 3U Holding AG Days Payable?

3U Holding AG XTER:UUU +2.55% 64 Days Payable is 53.56 as of Jun. 2026, which is 22% above its 10-year median of 44.06. GuruFocus rates XTER:UUU with a GF Score™ of 64/100 and a GF Value™ of €1.45 (Possible Value Trap). The stock has 4 warning signs investors should review. Among 1,718 Construction companies, 3U Holding AG ranks worse than 61.64% on this metric.

3U Holding AG's average Accounts Payable for the three months ended in Jun. 2026 was €3.50 Mil. 3U Holding AG's Cost of Goods Sold for the three months ended in Jun. 2026 was €5.97 Mil. Hence, 3U Holding AG's Days Payable for the three months ended in Jun. 2026 was 53.56.

The historical rank and industry rank for 3U Holding AG's Days Payable or its related term are showing as below:

XTER:UUU' s Days Payable Range Over the Past 10 Years
Min: 33.63   Med: 44.06   Max: 59.97
Current: 59.97

During the past 13 years, 3U Holding AG's highest Days Payable was 59.97. The lowest was 33.63. And the median was 44.06.

XTER:UUU's Days Payable is ranked worse than
61.64% of 1718 companies
in the Construction industry
Industry Median: 76.81 vs XTER:UUU: 59.97

3U Holding AG's Days Payable declined from Jun. 2025 (57.51) to Jun. 2026 (53.56). It may suggest that 3U Holding AG accelerated paying its suppliers.


3U Holding AG Days Payable Historical Data

* Premium members only.

The historical data trend for 3U Holding AG'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.

3U Holding AG Days Payable Chart

3U Holding AG 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 45.05 39.26 43.07 48.63 55.82

3U Holding AG Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 57.51 61.88 67.50 60.65 53.56

XTER:UUU vs TT, JCI, CARR: Days Payable Comparison

For the Building Products & Equipment subindustry, 3U Holding AG'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.


3U Holding AG Days Payable vs Construction Industry

For the Construction industry and Industrials sector, 3U Holding AG's Days Payable distribution charts can be found below:

* The bar in red indicates where 3U Holding AG's Days Payable falls into.


XTER:UUU
64GF Score
3U Holding AG XTER:UUU
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

3U Holding AG 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.

3U Holding AG'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
=( (5.157 + 5.525) / 2 ) / 34.926*365
=5.341 / 34.926*365
=55.82

3U Holding AG's Days Payable for the quarter that ended in Jun. 2026 is calculated as:

Days Payable (Q: Jun. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Mar. 2026 ) + Accounts Payable (Q: Jun. 2026 )) / count ) / Cost of Goods Sold (Q: Jun. 2026 )*Days in Period
=( (3.955 + 3.048) / 2 ) / 5.966*365 / 4
=3.5015 / 5.966*365 / 4
=53.56

* 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 53.56 mean?
3U Holding AG (XTER:UUU) has a Days Payable of 53.56 as of Jun. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on 3U Holding AG and its competitors. This is 22% above median its historical median of 44.06. Over the past decade, 3U Holding AG's Days Payable has ranged from 33.63 to 59.97. According to the industry distribution chart, 3U Holding AG ranks #1059 out of 1718 companies in the Construction industry, placing it in the top 61.6%.
Is 3U Holding AG's Days Payable too high?
3U Holding AG's current Days Payable of 53.56 is 22% above median its 10-year median of 44.06. Over the past 10 years, this metric has ranged from a low of 33.63 to a high of 59.97. The Construction industry median Days Payable is 76.81. 3U Holding AG's value of 53.56 is 30.3% below this industry median. Based on the distribution chart, 3U Holding AG ranks #1059 out of 1718 companies in the Construction industry, which is below the industry midpoint. Overall, 3U Holding AG has a GF Score™ of 64/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does 3U Holding AG's Days Payable compare to TT and JCI?
According to the Construction industry distribution chart, 3U Holding AG ranks #1059 out of 1718 companies for Days Payable. This places 3U Holding AG in the lower half of its industry. The industry median Days Payable is 76.81. 3U Holding AG's value of 53.56 is 30.3% below this benchmark. Historically, 3U Holding AG's own Days Payable has ranged from 33.63 to 59.97 over the past decade. While the company's 10-year median is 44.06 vs. the industry median of 76.81, 3U Holding AG 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 a Construction company?
The median Days Payable among Construction companies is 76.81, based on 1,718 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. 3U Holding AG's current Days Payable of 53.56 is 30.3% 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 3U Holding AG and its competitors. For the Construction industry, the median Days Payable is 76.81 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. 3U Holding AG's current Days Payable is 53.56, which is 22% above median its own 10-year median of 44.06. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is 3U Holding AG stock overvalued right now?
Based on GuruFocus' analysis, 3U Holding AG (XTER:UUU) is currently considered Possible Value Trap. The stock's GF Value™ is €1.45, compared to a current price of €0.97 — trading 33.4% below its estimated fair value. The current Days Payable is 53.56, which is 22% above median its 10-year median of 44.06 and 30.3% below the Construction industry median of 76.81. 3U Holding AG's overall GF Score™ is 64/100 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 3U Holding AG (XTER:UUU), the current Days Payable is 53.56 as of Jun. 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 3U Holding AG (XTER:UUU) Overvalued in 2026?

Based on GuruFocus' analysis, 3U Holding AG stock appears to be undervalued. The current stock price of €0.97 is trading 33.4% below its estimated GF Value™ of €1.45. GuruFocus considers 3U Holding AG to be Possible Value Trap.

Key valuation signals for XTER:UUU:

  • Days Payable: 53.56 (22% above median its 10-year median of 44.06)
  • GF Value™: €1.45 vs. price of €0.97 (33.4% below fair value)
  • GF Score™: 64/100 with 4 warning signs
  • Industry Position: 30.3% below the Construction median (#1059 of 1718)

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


3U Holding AG Business Description

Other Exchanges 0HCC:UK
Address Zu den Sandbeeten 1 b, Marburg, HE, DEU, 35043
3U Holding AG is active in the ITC, Renewable Energies, and VHAC sectors. The ITC (Information and Telecommunications Technology) segment involves voice retail, business voice, and data center services and operation as well as the development, distribution, and operation of cloud-based CRM and ERP solutions, and trading of IT licenses. The Renewable Energies segment covers the wind power project development and electricity generation with its own plants using wind and solar energy. The VHAC segment, which is the key revenue driver, involves the installation of components of air conditioning in buildings, the distribution of products from sanitary, heating, and air conditioning systems to wholesalers, craftsmen, and self-builders. The majority of the revenue derives from the SHAC segment.
64GF Score

Get the complete analysis for XTER:UUU

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

€0.97
Price
€1.45
GF Value