Being Holdings Co (FRA:SO0) Days Payable: 22.61 (As of Dec. 2025) — 27% Below Median


FRA:SO0 Being Holdings Co Ltd FRA:SO0
75 GF Score
Price €2.80
GF Value €4.33
! 2 Warning Signs
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What is Being Holdings Co Days Payable?

Being Holdings Co FRA:SO0 +3.70% 75 Days Payable is 22.61 as of Dec. 2025, which is 27% below its 10-year median of 30.82. GuruFocus rates FRA:SO0 with a GF Score™ of 75/100 and a GF Value™ of €4.33. The stock has 2 warning signs investors should review. Among 964 Transportation companies, Being Holdings Co ranks worse than 80.19% on this metric.

Being Holdings Co's average Accounts Payable for the three months ended in Dec. 2025 was €10.9 Mil. Being Holdings Co's Cost of Goods Sold for the three months ended in Dec. 2025 was €43.8 Mil. Hence, Being Holdings Co's Days Payable for the three months ended in Dec. 2025 was 22.61.

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

FRA:SO0' s Days Payable Range Over the Past 10 Years
Min: 20.43   Med: 30.82   Max: 34.58
Current: 20.43

During the past 8 years, Being Holdings Co's highest Days Payable was 34.58. The lowest was 20.43. And the median was 30.82.

FRA:SO0's Days Payable is ranked worse than
80.19% of 964 companies
in the Transportation industry
Industry Median: 39.01 vs FRA:SO0: 20.43

Being Holdings Co's Days Payable increased from Dec. 2024 (22.30) to Dec. 2025 (22.61). It may suggest that Being Holdings Co delayed paying its suppliers.


Being Holdings Co Days Payable Historical Data

* Premium members only.

The historical data trend for Being Holdings Co'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.

Being Holdings Co Days Payable Chart

Being Holdings Co Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial 34.88 32.06 27.77 25.73 26.98

Being Holdings Co 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 23.16 19.07 19.09 22.61 23.67

FRA:SO0 vs UPS, FDX, JBHT: Days Payable Comparison

For the Integrated Freight & Logistics subindustry, Being Holdings Co'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.


Being Holdings Co Days Payable vs Transportation Industry

For the Transportation industry and Industrials sector, Being Holdings Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Being Holdings Co's Days Payable falls into.


FRA:SO0
75GF Score
Being Holdings Co Ltd FRA:SO0
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Being Holdings Co 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.

Being Holdings Co'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
=( (11.933 + 12.143) / 2 ) / 162.858*365
=12.038 / 162.858*365
=26.98

Being Holdings Co's Days Payable for the quarter that ended in Dec. 2025 is calculated as:

Days Payable (Q: Dec. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Sep. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (9.559 + 12.143) / 2 ) / 43.786*365 / 4
=10.851 / 43.786*365 / 4
=22.61

* 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 22.61 mean?
Being Holdings Co (FRA:SO0) has a Days Payable of 22.61 as of Dec. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Being Holdings Co and its competitors. This is 27% below median its historical median of 30.82. Over the past decade, Being Holdings Co's Days Payable has ranged from 20.43 to 34.58. According to the industry distribution chart, Being Holdings Co ranks #773 out of 964 companies in the Transportation industry, placing it in the top 80.2%.
Is Being Holdings Co's Days Payable too high?
Being Holdings Co's current Days Payable of 22.61 is 27% below median its 10-year median of 30.82. Over the past 10 years, this metric has ranged from a low of 20.43 to a high of 34.58. The Transportation industry median Days Payable is 39.01. Being Holdings Co's value of 22.61 is 42% below this industry median. Based on the distribution chart, Being Holdings Co ranks #773 out of 964 companies in the Transportation industry, which is in the bottom quartile relative to peers. Overall, Being Holdings Co has a GF Score™ of 75/100, reflecting its overall financial health beyond just this single metric.
How does Being Holdings Co's Days Payable compare to UPS and FDX?
According to the Transportation industry distribution chart, Being Holdings Co ranks #773 out of 964 companies for Days Payable. This places Being Holdings Co in the lower half of its industry. The industry median Days Payable is 39.01. Being Holdings Co's value of 22.61 is 42% below this benchmark. Historically, Being Holdings Co's own Days Payable has ranged from 20.43 to 34.58 over the past decade. While the company's 10-year median is 30.82 vs. the industry median of 39.01, Being Holdings Co 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 Transportation company?
The median Days Payable among Transportation companies is 39.01, based on 964 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. Being Holdings Co's current Days Payable of 22.61 is 42% 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 Being Holdings Co and its competitors. For the Transportation industry, the median Days Payable is 39.01 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Being Holdings Co's current Days Payable is 22.61, which is 27% below median its own 10-year median of 30.82. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Being Holdings Co stock overvalued right now?
Being Holdings Co (FRA:SO0) has a current Days Payable of 22.61. The stock's GF Value™ is €4.33, compared to a current price of €2.80 — trading 35.3% below its estimated fair value. The current Days Payable is 22.61, which is 27% below median its 10-year median of 30.82 and 42% below the Transportation industry median of 39.01. Being Holdings Co's overall GF Score™ is 75/100 with 2 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 Being Holdings Co (FRA:SO0), the current Days Payable is 22.61 as of Dec. 2025. 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 Being Holdings Co (FRA:SO0) Overvalued in 2026?

Based on GuruFocus' analysis, Being Holdings Co stock appears to be undervalued. The current stock price of €2.80 is trading 35.3% below its estimated GF Value™ of €4.33.

Key valuation signals for FRA:SO0:

  • Days Payable: 22.61 (27% below median its 10-year median of 30.82)
  • GF Value™: €4.33 vs. price of €2.80 (35.3% below fair value)
  • GF Score™: 75/100 with 2 warning signs
  • Industry Position: 42% below the Transportation median (#773 of 964)

No single metric tells the full story. See the FRA:SO0 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Being Holdings Co Business Description

Other Exchanges 9145:Japan
Address 3-18 Senkojimachi, Ishikawa Prefecture, Kanazawa, JPN, 920-0356
Being Holdings Co Ltd is a logistics and transportation company.
75GF Score

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

€2.80
Price
€4.33
GF Value