Epuja Spiritech (BOM:532092) Days Payable: 2.79 (As of Mar. 2026) — 98% 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:532092 Epuja Spiritech Ltd BOM:532092
47 GF Score
Price ₹1.55
GF Value ₹2.77
Valuation Possible Value Trap
! 4 Warning Signs
View Full Analysis

What is Epuja Spiritech Days Payable?

Epuja Spiritech BOM:532092 -4.91% 47 Days Payable is 2.79 as of Mar. 2026, which is 98% below its 10-year median of 125.22. GuruFocus rates BOM:532092 with a GF Score™ of 47/100 and a GF Value™ of ₹2.77 (Possible Value Trap). The stock has 4 warning signs investors should review. Among 90 Personal Services companies, Epuja Spiritech ranks worse than 86.67% on this metric.

Epuja Spiritech's average Accounts Payable for the three months ended in Mar. 2026 was ₹1.98 Mil. Epuja Spiritech's Cost of Goods Sold for the three months ended in Mar. 2026 was ₹64.77 Mil. Hence, Epuja Spiritech's Days Payable for the three months ended in Mar. 2026 was 2.79.

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

BOM:532092' s Days Payable Range Over the Past 10 Years
Min: 9.8   Med: 125.22   Max: 314.87
Current: 9.8

During the past 13 years, Epuja Spiritech's highest Days Payable was 314.87. The lowest was 9.80. And the median was 125.22.

BOM:532092's Days Payable is ranked worse than
86.67% of 90 companies
in the Personal Services industry
Industry Median: 34.32 vs BOM:532092: 9.80

Epuja Spiritech's Days Payable declined from Mar. 2025 (3.47) to Mar. 2026 (2.79). It may suggest that Epuja Spiritech accelerated paying its suppliers.


Epuja Spiritech Days Payable Historical Data

* Premium members only.

The historical data trend for Epuja Spiritech'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.

Epuja Spiritech Days Payable Chart

Epuja Spiritech 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 190.30 314.87 0.00 18.20 10.96

Epuja Spiritech 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 3.47 115.83 0.00 0.00 2.79

BOM:532092 vs ROL, SCI, FTDR: Days Payable Comparison

For the Personal Services subindustry, Epuja Spiritech'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.


Epuja Spiritech Days Payable vs Personal Services Industry

For the Personal Services industry and Consumer Cyclical sector, Epuja Spiritech's Days Payable distribution charts can be found below:

* The bar in red indicates where Epuja Spiritech's Days Payable falls into.


BOM:532092
47GF Score
Epuja Spiritech Ltd BOM:532092
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Epuja Spiritech 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.

Epuja Spiritech'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
=( (2.003 + 1.981) / 2 ) / 66.351*365
=1.992 / 66.351*365
=10.96

Epuja Spiritech'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 + 1.981) / 1 ) / 64.773*365 / 4
=1.981 / 64.773*365 / 4
=2.79

* 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 2.79 mean?
Epuja Spiritech (BOM:532092) has a Days Payable of 2.79 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 Epuja Spiritech and its competitors. This is 98% below median its historical median of 125.22. Over the past decade, Epuja Spiritech's Days Payable has ranged from 9.80 to 314.87. According to the industry distribution chart, Epuja Spiritech ranks #78 out of 90 companies in the Personal Services industry, placing it in the top 86.7%.
Is Epuja Spiritech's Days Payable too high?
Epuja Spiritech's current Days Payable of 2.79 is 98% below median its 10-year median of 125.22. Over the past 10 years, this metric has ranged from a low of 9.80 to a high of 314.87. The Personal Services industry median Days Payable is 34.32. Epuja Spiritech's value of 2.79 is 91.9% below this industry median. Based on the distribution chart, Epuja Spiritech ranks #78 out of 90 companies in the Personal Services industry, which is in the bottom quartile relative to peers. Overall, Epuja Spiritech has a GF Score™ of 47/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Epuja Spiritech's Days Payable compare to ROL and SCI?
According to the Personal Services industry distribution chart, Epuja Spiritech ranks #78 out of 90 companies for Days Payable. This places Epuja Spiritech in the lower half of its industry. The industry median Days Payable is 34.32. Epuja Spiritech's value of 2.79 is 91.9% below this benchmark. Historically, Epuja Spiritech's own Days Payable has ranged from 9.80 to 314.87 over the past decade. While the company's 10-year median is 125.22 vs. the industry median of 34.32, Epuja Spiritech 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 Personal Services company?
The median Days Payable among Personal Services companies is 34.32, based on 90 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. Epuja Spiritech's current Days Payable of 2.79 is 91.9% 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 Epuja Spiritech and its competitors. For the Personal Services industry, the median Days Payable is 34.32 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Epuja Spiritech's current Days Payable is 2.79, which is 98% below median its own 10-year median of 125.22. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Epuja Spiritech stock overvalued right now?
Based on GuruFocus' analysis, Epuja Spiritech (BOM:532092) is currently considered Possible Value Trap. The stock's GF Value™ is ₹2.77, compared to a current price of ₹1.55 — trading 44% below its estimated fair value. The current Days Payable is 2.79, which is 98% below median its 10-year median of 125.22 and 91.9% below the Personal Services industry median of 34.32. Epuja Spiritech's overall GF Score™ is 47/100 with 4 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 Epuja Spiritech (BOM:532092), the current Days Payable is 2.79 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 Epuja Spiritech (BOM:532092) Overvalued in 2026?

Based on GuruFocus' analysis, Epuja Spiritech stock appears to be undervalued. The current stock price of ₹1.55 is trading 44% below its estimated GF Value™ of ₹2.77. GuruFocus considers Epuja Spiritech to be Possible Value Trap.

Key valuation signals for BOM:532092:

  • Days Payable: 2.79 (98% below median its 10-year median of 125.22)
  • GF Value™: ₹2.77 vs. price of ₹1.55 (44% below fair value)
  • GF Score™: 47/100 with 4 warning signs
  • Industry Position: 91.9% below the Personal Services median (#78 of 90)

No single metric tells the full story. See the BOM:532092 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Epuja Spiritech Business Description

Address 32/1, Temple Road, 11th Cross, Vasishta Paradise, Malleswaram, Bangalore, MH, IND, 560003
Epuja Spiritech Ltd is an Indian based company. The company's core offerings include ePuja and Havans. The company has expanded its business operations into astrology services, a Rudraksha and gemstone store, Pandit at-home services, and spiritual tours.
47GF Score

Get the complete analysis for BOM:532092

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

₹1.55
Price
₹2.77
GF Value