S.M. Gold (BOM:542034) Days Payable: 0.00 (As of Mar. 2026)

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BOM:542034 S.M. Gold Ltd BOM:542034
78 GF Score
Price ₹11.66
GF Value ₹27.65
Valuation Possible Value Trap
! 3 Warning Signs
View Full Analysis

What is S.M. Gold Days Payable?

S.M. Gold BOM:542034 -2.02% 78 Days Payable is 0.00 as of Mar. 2026. GuruFocus rates BOM:542034 with a GF Score™ of 78/100 and a GF Value™ of ₹27.65 (Possible Value Trap). The stock has 3 warning signs investors should review. Among 1,107 Retail - Cyclical companies, S.M. Gold ranks worse than 95.48% on this metric.

S.M. Gold's average Accounts Payable for the three months ended in Mar. 2026 was ₹0 Mil. S.M. Gold's Cost of Goods Sold for the three months ended in Mar. 2026 was ₹282 Mil. Hence, S.M. Gold's Days Payable for the three months ended in Mar. 2026 was 0.00.

The historical rank and industry rank for S.M. Gold's Days Payable or its related term are showing as below:

BOM:542034' s Days Payable Range Over the Past 10 Years
Min: 0.06   Med: 0.63   Max: 5.63
Current: 4.62

During the past 12 years, S.M. Gold's highest Days Payable was 5.63. The lowest was 0.06. And the median was 0.63.

BOM:542034's Days Payable is ranked worse than
95.48% of 1107 companies
in the Retail - Cyclical industry
Industry Median: 51.14 vs BOM:542034: 4.62

S.M. Gold's Days Payable declined from Mar. 2025 (0.17) to Mar. 2026 (0.00). It may suggest that S.M. Gold accelerated paying its suppliers.


S.M. Gold Days Payable Historical Data

* Premium members only.

The historical data trend for S.M. Gold'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.

S.M. Gold Days Payable Chart

S.M. Gold 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 0.18 0.23 0.20 0.12 0.06

S.M. Gold 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 0.17 0.09 7.76 6.60 0.00

BOM:542034 vs TPR: Days Payable Comparison

For the Luxury Goods subindustry, S.M. Gold'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.


S.M. Gold Days Payable vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, S.M. Gold's Days Payable distribution charts can be found below:

* The bar in red indicates where S.M. Gold's Days Payable falls into.


BOM:542034
78GF Score
S.M. Gold Ltd BOM:542034
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

S.M. Gold 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.

S.M. Gold'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
=( (0.248 + 0) / 1 ) / 1491.903*365
=0.248 / 1491.903*365
=0.06

S.M. Gold'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 + 0) / 1 ) / 282.098*365 / 4
=0 / 282.098*365 / 4
=0.00

* 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 0.00 mean?
S.M. Gold (BOM:542034) has a Days Payable of 0.00 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 S.M. Gold and its competitors. Over the past decade, S.M. Gold's Days Payable has ranged from 0.06 to 5.63. According to the industry distribution chart, S.M. Gold ranks #1057 out of 1107 companies in the Retail - Cyclical industry, placing it in the top 95.5%.
Is S.M. Gold's Days Payable too high?
S.M. Gold's current Days Payable is 0.00. Over the past 10 years, this metric has ranged from a low of 0.06 to a high of 5.63. Based on the distribution chart, S.M. Gold ranks #1057 out of 1107 companies in the Retail - Cyclical industry, which is in the bottom quartile relative to peers. Overall, S.M. Gold has a GF Score™ of 78/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does S.M. Gold's Days Payable compare to TPR?
According to the Retail - Cyclical industry distribution chart, S.M. Gold ranks #1057 out of 1107 companies for Days Payable. This places S.M. Gold in the lower half of its industry. The industry median Days Payable is 51.14. Historically, S.M. Gold's own Days Payable has ranged from 0.06 to 5.63 over the past decade. 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 51.14, based on 1,107 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. 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 S.M. Gold and its competitors. For the Retail - Cyclical industry, the median Days Payable is 51.14 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. S.M. Gold's current Days Payable is 0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is S.M. Gold stock overvalued right now?
Based on GuruFocus' analysis, S.M. Gold (BOM:542034) is currently considered Possible Value Trap. The stock's GF Value™ is ₹27.65, compared to a current price of ₹11.66 — trading 57.8% below its estimated fair value. The current Days Payable is 0.00. S.M. Gold's overall GF Score™ is 78/100 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 S.M. Gold (BOM:542034), the current Days Payable is 0.00 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 S.M. Gold (BOM:542034) Overvalued in 2026?

Based on GuruFocus' analysis, S.M. Gold stock appears to be undervalued. The current stock price of ₹11.66 is trading 57.8% below its estimated GF Value™ of ₹27.65. GuruFocus considers S.M. Gold to be Possible Value Trap.

Key valuation signals for BOM:542034:

  • Days Payable: 0.00
  • GF Value™: ₹27.65 vs. price of ₹11.66 (57.8% below fair value)
  • GF Score™: 78/100 with 3 warning signs

No single metric tells the full story. See the BOM:542034 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


S.M. Gold Business Description

Address Shop No. 1 to 3, 2nd Floor 24 Caret Building, Opposite Rock Regency Hotel, Law Garden, C G Road, Ahmedabad, GJ, IND, 380009
S.M. Gold Ltd is involved in the business of manufacturing and wholesale trading of mangalsutra jewellery. Besides mangalsutra jewellery, a minor part of the company's business also includes other jewellery's like Rings, Chain, Earrings, Ear Chain, Nose-rings/Nose pins, waist belts, Anklet, Zuda, Toe Ring, Pendant Set/Pendant, Bracelet and Bangles, wedding Jewellery, and festive Jewellery. The products are sold under the brand name of S. M. Gold - the House of Mangalsutra. Geographically, all the activities are carried out throughout the region of India.
78GF Score

Get the complete analysis for BOM:542034

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

₹11.66
Price
₹27.65
GF Value