Number of days of accounts payable
Measurement answer
What this metric measures
Reports number of days of accounts payable as a governed SEBI BRSR Core result. The India applicability tier, standalone or value-chain population, denominator, method edition and reporting period remain explicit dimensions.
Specification
Metric specification
- Result format
- Single value
- Unit
- days - SEBI BRSR Core presentation
- Reporting basis
- The listed entity reporting period covered by its BRSR, with the financial year and any first-year comparative relief stated.
- Aggregation
- Aggregate only observations with the same entity or value-chain population, organizational boundary, period, unit, denominator, classification and BRSR Core method edition. Recompute ratios from compatible numerators and denominators instead of averaging reported percentages.
- Pillar
- Social
- Topic
- Fairness in engaging with customers and suppliers
- Controlled domain
- Governance and business conduct
- Entity type
- Metric
Reporting boundary
The SEBI-listed reporting entity boundary. A voluntarily reported value-chain observation retains upstream or downstream direction, partner population, attribution to the listed entity business, purchase or sales coverage, and aggregation basis; it is not merged into own operations.
Verified source occurrences
Framework coverage
This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.
- Adopting DisclosureSource evidence
SEBI BRSR Core
- Publisher
- Securities and Exchange Board of India
- Edition
- BRSR Core Annexure 17A in the SEBI LODR Master Circular updated 30 January 2026, incorporating the 28 March 2025 amendments
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- Annexure 17A, printed page 219 of the 2026 Master Circular
- Adopting Disclosure8b-days-accounts-payable
SEBI BRSR Core
- Publisher
- Securities and Exchange Board of India
- Edition
- BRSR Core Annexure 17A in the SEBI LODR Master Circular updated 30 January 2026, incorporating the 28 March 2025 amendments
- Requirement
- Conditional
- Relationship
- Maps Source Identity
- Mapping outcome
- Published
- Source locator
- Annexure 17A, printed page 219 of the 2026 Master Circular
Value structure
Dimensions and units
- Unit
- days - SEBI BRSR Core presentation
- Reporting basis
- The listed entity reporting period covered by its BRSR, with the financial year and any first-year comparative relief stated.
Unit meaning: Use days on the source-defined BRSR Core basis, retaining scale, currency, denominator and classification where applicable.
Published dimensions
- BRSR Core attribute 8: Fairness in engaging with customers and suppliers
- Source parameter: Number of days of accounts payable
- Reporting entity and financial year
- Own operations or voluntarily reported attributable value-chain population
- India market-capitalization applicability tier and assessment-or-assurance status
- Unit, scale, denominator, classification and estimation basis
- Current BRSR Core and ISF method edition
Calculation method
Formula information
- Status
- Specified
- Formula type
- Ratio
Formula
days_accounts_payable = accounts_payable * 365 / procurement_costMultiply the accounts-payable balance by 365 and divide by the cost of goods and services procured, using consistent financial-statement definitions and period.
Variables
| Symbol | Variable | Definition | Unit |
|---|---|---|---|
accounts_payable | Accounts payable | Accounts payable measured on the reporting entity financial-statement basis. | reporting currency |
procurement_cost | Cost of goods and services procured | Cost of goods and services procured for the matching reporting period. | reporting currency |
Verified sources
Evidence and status sources
Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.
Measurement evidence
- Measurement evidenceChecked 1 September 2026
Master Circular for compliance with the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015
- Publisher
- Securities and Exchange Board of India
- Edition
- BRSR Core Annexure 17A in the SEBI LODR Master Circular updated 30 January 2026, incorporating the 28 March 2025 amendments
- Locator
- Annexure 17A, printed page 219 of the 2026 Master Circular
Supports: Annexure 17A establishes “Number of days of accounts payable” as a BRSR Core reportable result under attribute 8.
Open official source
Use with context
Interpretation boundaries
Method disclosures required
Source-edition basis: BRSR Core Annexure 17A in the SEBI LODR Master Circular updated 30 January 2026, incorporating the 28 March 2025 amendments
- State the BRSR Core edition, attribute, source parameter and reporting financial year.
- State whether the observation covers own operations or a voluntarily reported attributable value-chain population.
- State the unit, scale, denominator, classifications, source data, estimates and industry-specific adjustments.
- State the applicable market-capitalization tier and whether assessment or assurance was obtained.
Record-specific limitations
- The market-capitalization glide path determines regulatory applicability; it does not change the measured result.
- Value-chain disclosure and associated assessment or assurance are voluntary under the current timetable and must remain separately labelled.
- Annexure 17A is a base methodology and current ISF industry standards may require documented implementation adjustments.
- Comparability depends on consistent boundary, source classifications, denominator, estimates and method edition.
Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.
Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.