What SEBI asks, verbatim
Number of days of accounts payables
Calculate as (Accounts payable * 365) / Cost of goods/services procured. Disclose for current and previous FY.
Quoted from the SEBI BRSR Format as amended March 2025, with measurement guidance from the ICAI Background Material on BRSR, Revised Edition 2024, page 91.
In plain English
Report how many days your company takes to pay its suppliers. Use the formula: (Accounts payable × 365) ÷ Cost of goods or services bought. Provide the figure for the current year and the previous year.
What a complete, assurance-ready answer contains
A complete, assurance‑ready answer lists the calculated number of days of accounts payables for the current and previous fiscal year, derived from the exact accounts payable balance and cost of goods/services procured figures taken from the audited financial statements. It also provides the underlying data sources, the calculation methodology, and any adjustments made for non‑recurring items or changes in accounting policy. A common gap is omitting the reconciliation of the cost of goods/services figure to the same period used for accounts payable, which can lead to a mis‑stated days payable figure.
Describes the completeness and granularity an assurer expects. No company figures are named.
Where the data comes from
Usually found in board records and compliance registers. Forward to your Company Secretary or Legal team.
Much of what BRSR asks for already exists in filings the company makes elsewhere, such as Pollution Control Board consents, PAT returns, hazardous-waste manifests and EPR registrations. The free gap analysis cross-references those filings against all 108 fields and shows which are already covered.
Frequently asked questions
What does BRSR P1-E8 ask for?
Report how many days your company takes to pay its suppliers. Use the formula: (Accounts payable × 365) ÷ Cost of goods or services bought. Provide the figure for the current year and the previous year.
Is BRSR P1-E8 an Essential or a Leadership indicator?
P1-E8 is an Essential indicator, so it is mandatory for every BRSR filer. It sits under Principle 1, Ethics & Transparency.
Who inside the company holds the data for P1-E8?
Company Secretary / Legal. Usually found in board records and compliance registers. Forward to your Company Secretary or Legal team.
What unit does P1-E8 use?
days. Reporting in the wrong unit, or switching the denominator of an intensity ratio between years, is one of the more common reasons a figure has to be restated.
What does a complete answer to P1-E8 look like?
A complete, assurance‑ready answer lists the calculated number of days of accounts payables for the current and previous fiscal year, derived from the exact accounts payable balance and cost of goods/services procured figures taken from the audited financial statements. It also provides the underlying data sources, the calculation methodology, and any adjustments made for non‑recurring items or changes in accounting policy. A common gap is omitting the reconciliation of the cost of goods/services figure to the same period used for accounts payable, which can lead to a mis‑stated days payable figure.
Other disclosures under Principle 1
% of board, KMPs, employees and workers trained on the ESG principles this year
Fines, penalties or settlements paid to regulators or courts this year (in Rs, and count)
Of those fines, which have been appealed (case details)
Do you have an anti-corruption / anti-bribery policy? (Yes/No + web link)
Number of directors, KMPs, employees or workers disciplined for bribery / corruption
Number of conflict-of-interest complaints
See P1-E8 against a real client
Describe a client in six fields and get all 108 BRSR disclosures classified as ready to pull, needs verification, or collect fresh, with the calculators built in. Free, no login, and nothing leaves your browser.