SAMCO (FRA:SMU) Days Payable: 52.21 (As of Jan. 2026) — 25% Below Median


FRA:SMU SAMCO Inc FRA:SMU
64 GF Score
Price €72.50
GF Value €27.85
Valuation Significantly Overvalued
! 5 Warning Signs
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What is SAMCO Days Payable?

SAMCO FRA:SMU +2.84% 64 Days Payable is 52.21 as of Jan. 2026, which is 25% below its 10-year median of 69.52. GuruFocus rates FRA:SMU with a GF Score™ of 64/100 and a GF Value™ of €27.85 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 996 Semiconductors companies, SAMCO ranks better than 65.26% on this metric.

SAMCO's average Accounts Payable for the three months ended in Jan. 2026 was €4.91 Mil. SAMCO's Cost of Goods Sold for the three months ended in Jan. 2026 was €8.59 Mil. Hence, SAMCO's Days Payable for the three months ended in Jan. 2026 was 52.21.

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

FRA:SMU' s Days Payable Range Over the Past 10 Years
Min: 44.81   Med: 69.52   Max: 81.03
Current: 68.14

During the past 13 years, SAMCO's highest Days Payable was 81.03. The lowest was 44.81. And the median was 69.52.

FRA:SMU's Days Payable is ranked better than
65.26% of 996 companies
in the Semiconductors industry
Industry Median: 53.11 vs FRA:SMU: 68.14

SAMCO's Days Payable declined from Jan. 2025 (61.09) to Jan. 2026 (52.21). It may suggest that SAMCO accelerated paying its suppliers.


SAMCO Days Payable Historical Data

* Premium members only.

The historical data trend for SAMCO'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.

SAMCO Days Payable Chart

SAMCO Annual Data
Trend Jul16 Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 58.89 83.51 79.95 75.52 60.54

SAMCO Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
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 64.86 52.89 101.66 52.21 76.57

FRA:SMU vs AMAT, LRCX, KLAC: Days Payable Comparison

For the Semiconductor Equipment & Materials subindustry, SAMCO'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.


SAMCO Days Payable vs Semiconductors Industry

For the Semiconductors industry and Technology sector, SAMCO's Days Payable distribution charts can be found below:

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


FRA:SMU
64GF Score
SAMCO Inc FRA:SMU
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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SAMCO 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.

SAMCO's Days Payable for the fiscal year that ended in Jul. 2025 is calculated as

Days Payable (A: Jul. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Jul. 2024 ) + Accounts Payable (A: Jul. 2025 )) / count ) / Cost of Goods Sold (A: Jul. 2025 )*Days in Period
=( (4.187 + 4.839) / 2 ) / 27.21*365
=4.513 / 27.21*365
=60.54

SAMCO's Days Payable for the quarter that ended in Jan. 2026 is calculated as:

Days Payable (Q: Jan. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Oct. 2025 ) + Accounts Payable (Q: Jan. 2026 )) / count ) / Cost of Goods Sold (Q: Jan. 2026 )*Days in Period
=( (4.985 + 4.843) / 2 ) / 8.588*365 / 4
=4.914 / 8.588*365 / 4
=52.21

* 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 52.21 mean?
SAMCO (FRA:SMU) has a Days Payable of 52.21 as of Jan. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on SAMCO and its competitors. This is 25% below median its historical median of 69.52. Over the past decade, SAMCO's Days Payable has ranged from 44.81 to 81.03. According to the industry distribution chart, SAMCO ranks #346 out of 996 companies in the Semiconductors industry, placing it in the top 34.7%.
Is SAMCO's Days Payable too high?
SAMCO's current Days Payable of 52.21 is 25% below median its 10-year median of 69.52. Over the past 10 years, this metric has ranged from a low of 44.81 to a high of 81.03. The Semiconductors industry median Days Payable is 53.11. SAMCO's value of 52.21 is 1.7% below this industry median. Based on the distribution chart, SAMCO ranks #346 out of 996 companies in the Semiconductors industry, which is above the industry midpoint. Overall, SAMCO has a GF Score™ of 64/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does SAMCO's Days Payable compare to AMAT and LRCX?
According to the Semiconductors industry distribution chart, SAMCO ranks #346 out of 996 companies for Days Payable. This puts SAMCO in the upper half of its industry. The industry median Days Payable is 53.11. SAMCO's value of 52.21 is 1.7% below this benchmark. Historically, SAMCO's own Days Payable has ranged from 44.81 to 81.03 over the past decade. While the company's 10-year median is 69.52 vs. the industry median of 53.11, SAMCO 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 Semiconductors company?
The median Days Payable among Semiconductors companies is 53.11, based on 996 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. SAMCO's current Days Payable of 52.21 is 1.7% 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 SAMCO and its competitors. For the Semiconductors industry, the median Days Payable is 53.11 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. SAMCO's current Days Payable is 52.21, which is 25% below median its own 10-year median of 69.52. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SAMCO stock overvalued right now?
Based on GuruFocus' analysis, SAMCO (FRA:SMU) is currently considered Significantly Overvalued. The stock's GF Value™ is €27.85, compared to a current price of €72.50 — trading 160.3% above its estimated fair value. The current Days Payable is 52.21, which is 25% below median its 10-year median of 69.52 and 1.7% below the Semiconductors industry median of 53.11. SAMCO's overall GF Score™ is 64/100 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 SAMCO (FRA:SMU), the current Days Payable is 52.21 as of Jan. 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 SAMCO (FRA:SMU) Overvalued in 2026?

Based on GuruFocus' analysis, SAMCO stock appears to be overvalued. The current stock price of €72.50 is trading 160.3% above its estimated GF Value™ of €27.85. GuruFocus considers SAMCO to be Significantly Overvalued.

Key valuation signals for FRA:SMU:

  • Days Payable: 52.21 (25% below median its 10-year median of 69.52)
  • GF Value™: €27.85 vs. price of €72.50 (160.3% above fair value)
  • GF Score™: 64/100 with 5 warning signs
  • Industry Position: 1.7% below the Semiconductors median (#346 of 996)

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


SAMCO Business Description

Other Exchanges 6387:Japan
Address 36 Waraya-cho, Takeda, Fushimi-ku, Kyoto, JPN, 612-8443
SAMCO Inc is engaged in the manufacturing and sales of semiconductor process equipment. It offers CVD equipment, dry etching equipment, dry cleaning equipment, and others in the field of optoelectronics such as LED and semiconductor lasers, electronic components such as MEMS and high-frequency devices, and semiconductor device fields such as 3D packages and defects analysis doing.
64GF Score

Get the complete analysis for FRA:SMU

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

€72.50
Price
€27.85
GF Value