SM Wirtschaftsberatungs AG (FRA:SMWN) Days Payable: (As of Jun. 2026)

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.

FRA:SMWN SM Wirtschaftsberatungs AG FRA:SMWN
48 GF Score
Price €4.44
GF Value €9.66
! 5 Warning Signs
View Full Analysis

What is SM Wirtschaftsberatungs AG Days Payable?

SM Wirtschaftsberatungs AG's average Accounts Payable for the six months ended in Jun. 2026 was €0.00 Mil. SM Wirtschaftsberatungs AG's Cost of Goods Sold for the six months ended in Jun. 2026 was €0.13 Mil. Hence, SM Wirtschaftsberatungs AG's Days Payable for the six months ended in Jun. 2026 was 0.00.

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

FRA:SMWN' s Days Payable Range Over the Past 10 Years
Min: 4.7   Med: 9.29   Max: 74.03
Current: 15.64

During the past 13 years, SM Wirtschaftsberatungs AG's highest Days Payable was 74.03. The lowest was 4.70. And the median was 9.29.

FRA:SMWN's Days Payable is ranked worse than
89.8% of 539 companies
in the REITs industry
Industry Median: 112.89 vs FRA:SMWN: 15.64

SM Wirtschaftsberatungs AG's Days Payable stayed the same from Jun. 2025 () to Jun. 2026 ().


SM Wirtschaftsberatungs AG Days Payable Historical Data

* Premium members only.

The historical data trend for SM Wirtschaftsberatungs AG'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.

SM Wirtschaftsberatungs AG Days Payable Chart

SM Wirtschaftsberatungs AG Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only - - - - -

SM Wirtschaftsberatungs AG Semi-Annual Data
Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 Jun26
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 - - - - -

FRA:SMWN vs VICI, WPC, BNL: Days Payable Comparison

For the REIT - Diversified subindustry, SM Wirtschaftsberatungs AG'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.


SM Wirtschaftsberatungs AG Days Payable vs REITs Industry

For the REITs industry and Real Estate sector, SM Wirtschaftsberatungs AG's Days Payable distribution charts can be found below:

* The bar in red indicates where SM Wirtschaftsberatungs AG's Days Payable falls into.


FRA:SMWN
48GF Score
SM Wirtschaftsberatungs AG FRA:SMWN
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

SM Wirtschaftsberatungs AG 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.

SM Wirtschaftsberatungs AG's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as

Days Payable (A: Dec. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Dec. 2024 ) + Accounts Payable (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( ( + ) / 1 ) / 0.17775996*365
=0 / 0.17775996*365
=0.00

SM Wirtschaftsberatungs AG's Days Payable for the quarter that ended in Jun. 2026 is calculated as:

Days Payable (Q: Jun. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Dec. 2025 ) + Accounts Payable (Q: Jun. 2026 )) / count ) / Cost of Goods Sold (Q: Jun. 2026 )*Days in Period
=( ( + ) / 1 ) / 0.12940755*365 / 2
=0 / 0.12940755*365 / 2
=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.

Is SM Wirtschaftsberatungs AG (FRA:SMWN) Overvalued in 2026?

Based on GuruFocus' analysis, SM Wirtschaftsberatungs AG stock appears to be undervalued. The current stock price of €4.44 is trading 54% below its estimated GF Value™ of €9.66.

Key valuation signals for FRA:SMWN:

  • Days Payable:
  • GF Value™: €9.66 vs. price of €4.44 (54% below fair value)
  • GF Score™: 48/100 with 5 warning signs

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


SM Wirtschaftsberatungs AG Business Description

Industry Real EstateREITs
Other Exchanges SMWN:Germany
Address Fronackerstrasse 34, Sindelfingen, DEU, 71063
SM Wirtschaftsberatungs AG is a diversified financial services company located in Germany. The company focuses on the real estate sector and is involved in capital investment management, project development, and the management of its own assets.
48GF Score

Get the complete analysis for FRA:SMWN

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

€4.44
Price
€9.66
GF Value