Macfarlan Smith Limited
Registered as MACFARLAN SMITH LIMITED. Company number SC035640. 17 payment practices reports on file, the latest for the period ending 30 June 2026, filed 28 July 2026.
47days on average to pay
- Within 30 days
- 31 to 60 days
- Over 60 days
In the reporting period from 1 January 2026 to 30 June 2026, Macfarlan Smith Limited reported that it took an average of 47 days to pay its suppliers' invoices. It paid 21% of invoices within 30 days, 67% in 31 to 60 days and 12% after more than 60 days. It said 16% of invoices were not paid within the agreed terms.
That average is faster than 19% of the 6,220 companies whose latest report covers a period ending since May 2025. A year earlier, in the period to 30 June 2025, the average was 42 days, so it is 5 days slower now.
Average days to pay, report by report
Bars are labelled with the month the period ended. The dashed line marks 30 days.
Every report filed
| Period | Filed | Average days | Within 30 days | 31 to 60 | Over 60 | Not within terms | Source |
|---|---|---|---|---|---|---|---|
| Jan to Jun 2026 | 28 Jul 2026 | 47 | 21% | 67% | 12% | 16% | Report |
| Jul to Dec 2025 | 27 Jan 2026 | 42 | 20% | 70% | 10% | 21% | Report |
| Jan to Jun 2025 | 25 Jul 2025 | 42 | 31% | 51% | 18% | 21% | Report |
| Jul to Dec 2024 | 27 Jan 2025 | 42 | 12% | 79% | 9% | 21% | Report |
| Jan to Jun 2024 | 12 Nov 2024 | 44 | 18% | 69% | 13% | 13% | Report |
| Oct to Dec 2023 | 12 Nov 2024 | 54 | 7% | 69% | 23% | 32% | Report |
| Apr to Sep 2023 | 30 Oct 2023 | 51 | 17% | 61% | 22% | 27% | Report |
| Oct 2022 to Mar 2023 | 27 Apr 2023 | 55 | 18% | 57% | 26% | 30% | Report |
| Apr to Sep 2022 | 27 Oct 2022 | 45 | 24% | 58% | 18% | 24% | Report |
| Oct 2021 to Mar 2022 | 29 Apr 2022 | 43 | 19% | 67% | 14% | 22% | Report |
| Apr to Sep 2021 | 29 Oct 2021 | 45 | 19% | 62% | 19% | 27% | Report |
| Oct 2020 to Mar 2021 | 30 Apr 2021 | 46 | 24% | 57% | 19% | 28% | Report |
| Apr to Sep 2020 | 30 Oct 2020 | 49 | 17% | 61% | 22% | 30% | Report |
| Oct 2019 to Mar 2020 | 30 Apr 2020 | 45 | 29% | 57% | 14% | 20% | Report |
| Apr to Sep 2019 | 30 Oct 2019 | 42 | 25% | 63% | 12% | 16% | Report |
| Oct 2018 to Mar 2019 | 30 Apr 2019 | 44 | 26% | 59% | 15% | 22% | Report |
| Apr to Sep 2018 | 30 Oct 2018 | 44 | 25% | 61% | 14% | 18% | Report |
Source: the company's filings on Check payment practices. Contains public sector information licensed under the Open Government Licence v3.0. Figures are as filed. We do not change them.