UHS (Universal Health Services) Days Payable: 332.28 (As of Mar. 2026) — 129% Above Median


UHS Universal Health Services Inc UHS
85 GF Score
Price $145.41
GF Value $228.22
Valuation Significantly Undervalued
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What is Universal Health Services Days Payable?

Universal Health Services UHS -0.30% 85 Days Payable is 332.28 as of Mar. 2026, which is 129% above its 10-year median of 144.88. GuruFocus rates UHS with a GF Score™ of 85/100 and a GF Value™ of $228.22 (Significantly Undervalued). Among 608 Healthcare Providers & Services companies, Universal Health Services ranks better than 91.78% on this metric.

Universal Health Services's average Accounts Payable for the three months ended in Mar. 2026 was $1,553 Mil. Universal Health Services's Cost of Goods Sold for the three months ended in Mar. 2026 was $427 Mil. Hence, Universal Health Services's Days Payable for the three months ended in Mar. 2026 was 332.28.

The historical rank and industry rank for Universal Health Services's Days Payable or its related term are showing as below:

UHS' s Days Payable Range Over the Past 10 Years
Min: 130.18   Med: 144.88   Max: 422.08
Current: 422.08

During the past 13 years, Universal Health Services's highest Days Payable was 422.08. The lowest was 130.18. And the median was 144.88.

UHS's Days Payable is ranked better than
91.78% of 608 companies
in the Healthcare Providers & Services industry
Industry Median: 58.08 vs UHS: 422.08

Universal Health Services's Days Payable increased from Mar. 2025 (308.54) to Mar. 2026 (332.28). It may suggest that Universal Health Services delayed paying its suppliers.


Universal Health Services Days Payable Historical Data

* Premium members only.

The historical data trend for Universal Health Services'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.

Universal Health Services Days Payable Chart

Universal Health Services 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 157.22 160.36 148.89 143.21 152.04

Universal Health Services 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 308.54 467.39 498.53 332.67 332.28

UHS vs ENSG, EHC, PACS: Days Payable Comparison

For the Medical Care Facilities subindustry, Universal Health Services'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.


Universal Health Services Days Payable vs Healthcare Providers & Services Industry

For the Healthcare Providers & Services industry and Healthcare sector, Universal Health Services's Days Payable distribution charts can be found below:

* The bar in red indicates where Universal Health Services's Days Payable falls into.


UHS
85GF Score
Universal Health Services Inc UHS
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Universal Health Services 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.

Universal Health Services'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
=( (632.001 + 750.134) / 2 ) / 1659.009*365
=691.0675 / 1659.009*365
=152.04

Universal Health Services'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
=( (750.134 + 2356.343) / 2 ) / 426.543*365 / 4
=1553.2385 / 426.543*365 / 4
=332.28

* 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 332.28 mean?
Universal Health Services (UHS) has a Days Payable of 332.28 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 Universal Health Services and its competitors. This is 129% above median its historical median of 144.88. Over the past decade, Universal Health Services' Days Payable has ranged from 130.18 to 422.08. According to the industry distribution chart, Universal Health Services ranks #50 out of 608 companies in the Healthcare Providers & Services industry, placing it in the top 8.2%.
Is Universal Health Services' Days Payable too high?
Universal Health Services' current Days Payable of 332.28 is 129% above median its 10-year median of 144.88. Over the past 10 years, this metric has ranged from a low of 130.18 to a high of 422.08. The Healthcare Providers & Services industry median Days Payable is 58.08. Universal Health Services' value of 332.28 is 472.1% above this industry median. Based on the distribution chart, Universal Health Services ranks #50 out of 608 companies in the Healthcare Providers & Services industry, which is in the top quartile — a strong position relative to peers. Overall, Universal Health Services has a GF Score™ of 85/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Universal Health Services' Days Payable compare to ENSG and EHC?
According to the Healthcare Providers & Services industry distribution chart, Universal Health Services ranks #50 out of 608 companies for Days Payable. This places Universal Health Services in the top 8% of its industry — outperforming the majority of peers. The industry median Days Payable is 58.08. Universal Health Services' value of 332.28 is 472.1% above this benchmark. Historically, Universal Health Services' own Days Payable has ranged from 130.18 to 422.08 over the past decade. While the company's 10-year median is 144.88 vs. the industry median of 58.08, Universal Health Services 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 Healthcare Providers & Services company?
The median Days Payable among Healthcare Providers & Services companies is 58.08, based on 608 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. Universal Health Services's current Days Payable of 332.28 is 472.1% 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 Universal Health Services and its competitors. For the Healthcare Providers & Services industry, the median Days Payable is 58.08 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Universal Health Services's current Days Payable is 332.28, which is 129% above median its own 10-year median of 144.88. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Universal Health Services stock overvalued right now?
Based on GuruFocus' analysis, Universal Health Services (UHS) is currently considered Significantly Undervalued. The stock's GF Value™ is $228.22, compared to a current price of $145.41 — trading 36.3% below its estimated fair value. The current Days Payable is 332.28, which is 129% above median its 10-year median of 144.88 and 472.1% above the Healthcare Providers & Services industry median of 58.08. Universal Health Services' overall GF Score™ is 85/100. 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 Universal Health Services (UHS), the current Days Payable is 332.28 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 Universal Health Services (UHS) Overvalued in 2026?

Based on GuruFocus' analysis, Universal Health Services stock appears to be undervalued. The current stock price of $145.41 is trading 36.3% below its estimated GF Value™ of $228.22. GuruFocus considers Universal Health Services to be Significantly Undervalued.

Key valuation signals for UHS:

  • Days Payable: 332.28 (129% above median its 10-year median of 144.88)
  • GF Value™: $228.22 vs. price of $145.41 (36.3% below fair value)
  • GF Score™: 85/100
  • Industry Position: 472.1% above the Healthcare Providers & Services median (#50 of 608)

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


Universal Health Services Business Description

Address 367 South Gulph Road, Universal Corporate Center, P.O. Box 61558, King Of Prussia, PA, USA, 19406-0958
Universal Health Services Inc offers healthcare services through its behavioral health centers, acute care hospitals, and related outpatient facilities. As of late 2025, the company operated 346 inpatient behavioral health centers, 29 acute care hospitals, and many supportive outpatient facilities. Its operations are concentrated in the U.S, particularly in Nevada (21% of 2025 operating profits), Texas (19%), and California (13%), although it does have some exposure to the UK behavioral health market (6% of 2025 sales) too. While its acute care services account for over 55% of revenue, the behavioral health centers sport higher margins and account for over 55% of pretax profits.
85GF Score

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

$145.41
Price
$228.22
GF Value