Comfort Intech (BOM:531216) Days Payable: 48.56 (As of Mar. 2026) — 39% Below 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.

BOM:531216 Comfort Intech Ltd BOM:531216
69 GF Score
Price ₹5.61
GF Value ₹8.89
Valuation Significantly Undervalued
! 3 Warning Signs
View Full Analysis

What is Comfort Intech Days Payable?

Comfort Intech BOM:531216 +1.63% 69 Days Payable is 48.56 as of Mar. 2026, which is 39% below its 10-year median of 80.17. GuruFocus rates BOM:531216 with a GF Score™ of 69/100 and a GF Value™ of ₹8.89 (Significantly Undervalued). The stock has 3 warning signs investors should review. Among 509 Conglomerates companies, Comfort Intech ranks worse than 77.41% on this metric.

Comfort Intech's average Accounts Payable for the three months ended in Mar. 2026 was ₹101 Mil. Comfort Intech's Cost of Goods Sold for the three months ended in Mar. 2026 was ₹189 Mil. Hence, Comfort Intech's Days Payable for the three months ended in Mar. 2026 was 48.56.

The historical rank and industry rank for Comfort Intech's Days Payable or its related term are showing as below:

BOM:531216' s Days Payable Range Over the Past 10 Years
Min: 33.54   Med: 80.17   Max: 121.8
Current: 33.54

During the past 13 years, Comfort Intech's highest Days Payable was 121.80. The lowest was 33.54. And the median was 80.17.

BOM:531216's Days Payable is ranked worse than
77.41% of 509 companies
in the Conglomerates industry
Industry Median: 56.04 vs BOM:531216: 33.54

Comfort Intech's Days Payable declined from Mar. 2025 (80.21) to Mar. 2026 (48.56). It may suggest that Comfort Intech accelerated paying its suppliers.


Comfort Intech Days Payable Historical Data

* Premium members only.

The historical data trend for Comfort Intech'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.

Comfort Intech Days Payable Chart

Comfort Intech Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 78.34 85.60 121.80 101.78 39.62

Comfort Intech 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 80.21 96.99 20.23 11.79 48.56

BOM:531216 vs HON, MMM: Days Payable Comparison

For the Conglomerates subindustry, Comfort Intech'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.


Comfort Intech Days Payable vs Conglomerates Industry

For the Conglomerates industry and Industrials sector, Comfort Intech's Days Payable distribution charts can be found below:

* The bar in red indicates where Comfort Intech's Days Payable falls into.


BOM:531216
69GF Score
Comfort Intech Ltd BOM:531216
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Comfort Intech 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.

Comfort Intech's Days Payable for the fiscal year that ended in Mar. 2026 is calculated as

Days Payable (A: Mar. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Mar. 2025 ) + Accounts Payable (A: Mar. 2026 )) / count ) / Cost of Goods Sold (A: Mar. 2026 )*Days in Period
=( (160.68 + 100.626) / 2 ) / 1203.614*365
=130.653 / 1203.614*365
=39.62

Comfort Intech'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
=( (0 + 100.626) / 1 ) / 189.093*365 / 4
=100.626 / 189.093*365 / 4
=48.56

* 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 48.56 mean?
Comfort Intech (BOM:531216) has a Days Payable of 48.56 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 Comfort Intech and its competitors. This is 39% below median its historical median of 80.17. Over the past decade, Comfort Intech's Days Payable has ranged from 33.54 to 121.80. According to the industry distribution chart, Comfort Intech ranks #394 out of 509 companies in the Conglomerates industry, placing it in the top 77.4%.
Is Comfort Intech's Days Payable too high?
Comfort Intech's current Days Payable of 48.56 is 39% below median its 10-year median of 80.17. Over the past 10 years, this metric has ranged from a low of 33.54 to a high of 121.80. The Conglomerates industry median Days Payable is 56.04. Comfort Intech's value of 48.56 is 13.3% below this industry median. Based on the distribution chart, Comfort Intech ranks #394 out of 509 companies in the Conglomerates industry, which is in the bottom quartile relative to peers. Overall, Comfort Intech has a GF Score™ of 69/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Comfort Intech's Days Payable compare to HON and MMM?
According to the Conglomerates industry distribution chart, Comfort Intech ranks #394 out of 509 companies for Days Payable. This places Comfort Intech in the lower half of its industry. The industry median Days Payable is 56.04. Comfort Intech's value of 48.56 is 13.3% below this benchmark. Historically, Comfort Intech's own Days Payable has ranged from 33.54 to 121.80 over the past decade. While the company's 10-year median is 80.17 vs. the industry median of 56.04, Comfort Intech 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 Conglomerates company?
The median Days Payable among Conglomerates companies is 56.04, based on 509 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. Comfort Intech's current Days Payable of 48.56 is 13.3% 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 Comfort Intech and its competitors. For the Conglomerates industry, the median Days Payable is 56.04 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Comfort Intech's current Days Payable is 48.56, which is 39% below median its own 10-year median of 80.17. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Comfort Intech stock overvalued right now?
Based on GuruFocus' analysis, Comfort Intech (BOM:531216) is currently considered Significantly Undervalued. The stock's GF Value™ is ₹8.89, compared to a current price of ₹5.61 — trading 36.9% below its estimated fair value. The current Days Payable is 48.56, which is 39% below median its 10-year median of 80.17 and 13.3% below the Conglomerates industry median of 56.04. Comfort Intech's overall GF Score™ is 69/100 with 3 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 Comfort Intech (BOM:531216), the current Days Payable is 48.56 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 Comfort Intech (BOM:531216) Overvalued in 2026?

Based on GuruFocus' analysis, Comfort Intech stock appears to be undervalued. The current stock price of ₹5.61 is trading 36.9% below its estimated GF Value™ of ₹8.89. GuruFocus considers Comfort Intech to be Significantly Undervalued.

Key valuation signals for BOM:531216:

  • Days Payable: 48.56 (39% below median its 10-year median of 80.17)
  • GF Value™: ₹8.89 vs. price of ₹5.61 (36.9% below fair value)
  • GF Score™: 69/100 with 3 warning signs
  • Industry Position: 13.3% below the Conglomerates median (#394 of 509)

No single metric tells the full story. See the BOM:531216 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Comfort Intech Business Description

Address Opposite Natraj Market, S.V. Road, A-301, Hetal Arch, Malad (West), Mumbai, MH, IND, 400064
Comfort Intech Ltd is an India-based company. The company's segments include Trading in Goods; Manufacturing of Liquor; Trading in Shares /Mutual Funds; Financing; Leasing of Immovable Properties and Commission. It generates maximum revenue from the Liquor division. The Goods trading division is currently engaged in business of trading goods in various categories such as consumer appliances and durables, home appliances and electronics, textiles, etc., including but not limited to fans, fabrics, water heaters, and monoblock pumps.
69GF Score

Get the complete analysis for BOM:531216

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

₹5.61
Price
₹8.89
GF Value