Gautam Gems (BOM:540936) Days Payable: 74.34 (As of Mar. 2026) — 33% Above Median

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BOM:540936 Gautam Gems Ltd BOM:540936
66 GF Score
Price ₹3.05
GF Value ₹5.50
Valuation Possible Value Trap
! 5 Warning Signs
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What is Gautam Gems Days Payable?

Gautam Gems BOM:540936 -0.33% 66 Days Payable is 74.34 as of Mar. 2026, which is 33% above its 10-year median of 55.70. GuruFocus rates BOM:540936 with a GF Score™ of 66/100 and a GF Value™ of ₹5.50 (Possible Value Trap). The stock has 5 warning signs investors should review. Among 1,103 Retail - Cyclical companies, Gautam Gems ranks better than 66.09% on this metric.

Gautam Gems's average Accounts Payable for the three months ended in Mar. 2026 was ₹160.1 Mil. Gautam Gems's Cost of Goods Sold for the three months ended in Mar. 2026 was ₹196.5 Mil. Hence, Gautam Gems's Days Payable for the three months ended in Mar. 2026 was 74.34.

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

BOM:540936' s Days Payable Range Over the Past 10 Years
Min: 1.21   Med: 55.7   Max: 51462.16
Current: 74.94

During the past 13 years, Gautam Gems's highest Days Payable was 51462.16. The lowest was 1.21. And the median was 55.70.

BOM:540936's Days Payable is ranked better than
66.09% of 1103 companies
in the Retail - Cyclical industry
Industry Median: 51.29 vs BOM:540936: 74.94

Gautam Gems's Days Payable increased from Mar. 2025 (15.32) to Mar. 2026 (74.34). It may suggest that Gautam Gems delayed paying its suppliers.


Gautam Gems Days Payable Historical Data

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The historical data trend for Gautam Gems'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.

Gautam Gems Days Payable Chart

Gautam Gems 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 45.16 91.04 66.23 73.89 67.67

Gautam Gems 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 15.32 52.57 78.34 127.63 74.34

BOM:540936 vs TPR: Days Payable Comparison

For the Luxury Goods subindustry, Gautam Gems'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.


Gautam Gems Days Payable vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Gautam Gems's Days Payable distribution charts can be found below:

* The bar in red indicates where Gautam Gems's Days Payable falls into.


BOM:540936
66GF Score
Gautam Gems Ltd BOM:540936
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Gautam Gems 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.

Gautam Gems'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
=( (128.86 + 160.095) / 2 ) / 779.338*365
=144.4775 / 779.338*365
=67.67

Gautam Gems'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 + 160.095) / 1 ) / 196.505*365 / 4
=160.095 / 196.505*365 / 4
=74.34

* 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 74.34 mean?
Gautam Gems (BOM:540936) has a Days Payable of 74.34 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 Gautam Gems and its competitors. This is 33% above median its historical median of 55.70. Over the past decade, Gautam Gems' Days Payable has ranged from 1.21 to 51,462.16. According to the industry distribution chart, Gautam Gems ranks #374 out of 1103 companies in the Retail - Cyclical industry, placing it in the top 33.9%.
Is Gautam Gems' Days Payable too high?
Gautam Gems' current Days Payable of 74.34 is 33% above median its 10-year median of 55.70. Over the past 10 years, this metric has ranged from a low of 1.21 to a high of 51,462.16. The Retail - Cyclical industry median Days Payable is 51.29. Gautam Gems' value of 74.34 is 44.9% above this industry median. Based on the distribution chart, Gautam Gems ranks #374 out of 1103 companies in the Retail - Cyclical industry, which is above the industry midpoint. Overall, Gautam Gems has a GF Score™ of 66/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Gautam Gems' Days Payable compare to TPR?
According to the Retail - Cyclical industry distribution chart, Gautam Gems ranks #374 out of 1103 companies for Days Payable. This puts Gautam Gems in the upper half of its industry. The industry median Days Payable is 51.29. Gautam Gems' value of 74.34 is 44.9% above this benchmark. Historically, Gautam Gems' own Days Payable has ranged from 1.21 to 51,462.16 over the past decade. While the company's 10-year median is 55.70 vs. the industry median of 51.29, Gautam Gems has consistently been above 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 Retail - Cyclical company?
The median Days Payable among Retail - Cyclical companies is 51.29, based on 1,103 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. Gautam Gems's current Days Payable of 74.34 is 44.9% above 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 Gautam Gems and its competitors. For the Retail - Cyclical industry, the median Days Payable is 51.29 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Gautam Gems's current Days Payable is 74.34, which is 33% above median its own 10-year median of 55.70. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gautam Gems stock overvalued right now?
Based on GuruFocus' analysis, Gautam Gems (BOM:540936) is currently considered Possible Value Trap. The stock's GF Value™ is ₹5.50, compared to a current price of ₹3.05 — trading 44.5% below its estimated fair value. The current Days Payable is 74.34, which is 33% above median its 10-year median of 55.70 and 44.9% above the Retail - Cyclical industry median of 51.29. Gautam Gems' overall GF Score™ is 66/100 with 5 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 Gautam Gems (BOM:540936), the current Days Payable is 74.34 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 Gautam Gems (BOM:540936) Overvalued in 2026?

Based on GuruFocus' analysis, Gautam Gems stock appears to be undervalued. The current stock price of ₹3.05 is trading 44.5% below its estimated GF Value™ of ₹5.50. GuruFocus considers Gautam Gems to be Possible Value Trap.

Key valuation signals for BOM:540936:

  • Days Payable: 74.34 (33% above median its 10-year median of 55.70)
  • GF Value™: ₹5.50 vs. price of ₹3.05 (44.5% below fair value)
  • GF Score™: 66/100 with 5 warning signs
  • Industry Position: 44.9% above the Retail - Cyclical median (#374 of 1103)

No single metric tells the full story. See the BOM:540936 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Gautam Gems Business Description

Address Vasta Devadi Road, 3rd Floor, Office 301, Sumukh Super Compound, Surat, GJ, IND, 395004
Gautam Gems Ltd is an India-based company engaged in the trading of rough and polished diamonds. It offers a broad and diverse range of diamonds in various shapes, cuts, sizes, and colors, ranging from 0.18 carats to over 15 carats, with grading precision tailored to client specifications. The company's operation spans the full lifecycle of the diamond supply chain, from the procurement of rough diamonds to the processing, grading, and sale of finished polished stones. Its client portfolio includes wholesalers, manufacturers, and design studios located globally. Operations are conducted through both owned and contract-based units. Additionally, the company also offers gold jewelry.
66GF Score

Get the complete analysis for BOM:540936

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

₹3.05
Price
₹5.50
GF Value