StrategyBSP:M2ST34 -9.99%37 Days Payable is 108.28 as of Mar. 2026, which is 24% below its 10-year median of 142.86. GuruFocus rates BSP:M2ST34 with a GF Score™ of 37/100 and a GF Value™ of R$8.84 (Modestly Undervalued). The stock has 8 warning signs investors should review. Among 2,602 Software companies, Strategy ranks better than 71.6% on this metric.
Strategy's average Accounts Payable for the
three
months ended in Mar. 2026 was R$254 Mil. Strategy's Cost of Goods Sold for the
three
months ended in Mar. 2026 was R$214 Mil.
Hence, Strategy's Days Payable for the
three
months ended in Mar. 2026 was 108.28.
The historical rank and industry rank for Strategy's Days Payable or its related term are showing as below:
BSP:M2ST34'
s Days Payable Range Over the Past 10 Years
Min: 112.8 Med: 142.86 Max: 180.56
Current: 112.8
During the past 13 years, Strategy's highest Days Payable was 180.56. The lowest was 112.80. And the median was 142.86.
BSP:M2ST34's Days Payable is ranked better than 71.6% of 2602
companies
in the Software industry
Industry Median: 53.955
vs BSP:M2ST34: 112.80
Strategy's Days Payable
declined
from Mar. 2025 (147.54) to Mar. 2026 (108.28).
It may suggest that Strategyaccelerated paying its suppliers.
Strategy Days Payable Related Terms
Strategy Days Payable Historical Data
* Premium members only.
The historical data trend for Strategy'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.
BSP:M2ST34 vs ADSK, WDAY, PAYX: Days Payable Comparison
For the Software - Application subindustry, Strategy'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.
Strategy Days Payable vs Software Industry
For the Software industry and Technology sector, Strategy's Days Payable distribution charts can be found below:
* The bar in red indicates where Strategy's Days Payable falls into.
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.
Strategy's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
Strategy (BSP:M2ST34) has a Days Payable of 108.28 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 Strategy and its competitors. This is 24% below median its historical median of 142.86. Over the past decade, Strategy's Days Payable has ranged from 112.80 to 180.56. According to the industry distribution chart, Strategy ranks #739 out of 2602 companies in the Software industry, placing it in the top 28.4%.
Is Strategy's Days Payable too high?
Strategy's current Days Payable of 108.28 is 24% below median its 10-year median of 142.86. Over the past 10 years, this metric has ranged from a low of 112.80 to a high of 180.56. The Software industry median Days Payable is 53.96. Strategy's value of 108.28 is 100.7% above this industry median. Based on the distribution chart, Strategy ranks #739 out of 2602 companies in the Software industry, which is above the industry midpoint. Overall, Strategy has a GF Score™ of 37/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Strategy's Days Payable compare to ADSK and WDAY?
According to the Software industry distribution chart, Strategy ranks #739 out of 2602 companies for Days Payable. This puts Strategy in the upper half of its industry. The industry median Days Payable is 53.96. Strategy's value of 108.28 is 100.7% above this benchmark. Historically, Strategy's own Days Payable has ranged from 112.80 to 180.56 over the past decade. While the company's 10-year median is 142.86 vs. the industry median of 53.96, Strategy 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 Software company?
The median Days Payable among Software companies is 53.96, based on 2,602 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. Strategy's current Days Payable of 108.28 is 100.7% 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 Strategy and its competitors. For the Software industry, the median Days Payable is 53.96 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Strategy's current Days Payable is 108.28, which is 24% below median its own 10-year median of 142.86. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Strategy stock overvalued right now?
Based on GuruFocus' analysis, Strategy (BSP:M2ST34) is currently considered Modestly Undervalued. The stock's GF Value™ is R$8.84, compared to a current price of R$7.03 — trading 20.5% below its estimated fair value. The current Days Payable is 108.28, which is 24% below median its 10-year median of 142.86 and 100.7% above the Software industry median of 53.96. Strategy's overall GF Score™ is 37/100 with 8 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 Strategy (BSP:M2ST34), the current Days Payable is 108.28 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 Strategy (BSP:M2ST34) Overvalued in 2026?
Based on GuruFocus' analysis, Strategy stock appears to be undervalued.
The current stock price of R$7.03 is trading 20.5% below its estimated GF Value™ of R$8.84.
GuruFocus considers Strategy to be Modestly Undervalued.
Key valuation signals for BSP:M2ST34:
Days Payable: 108.28 (24% below median its 10-year median of 142.86)
GF Value™: R$8.84 vs. price of R$7.03 (20.5% below fair value)
Industry Position: 100.7% above the Software median (#739 of 2602)
No single metric tells the full story. See the BSP:M2ST34 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Strategy Inc is a bitcoin treasury company and a provider of business intelligence services. It is designed to provide investors varying degrees of economic exposure to Bitcoin by offering a range of securities, including equity and fixed-income instruments. The company also provides industry AI-powered enterprise analytics software. It has one reportable operating segment: the Software Business, which is engaged in the design, development, marketing, and sales of the company's enterprise analytics software platform through cloud subscriptions and licensing arrangements and related services (i.e., product support, consulting, and education). Geographically, the company operates in EMEA, U.S. and Other Regions, of which maximum revenue is derived from U.S..
37GF Score
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