Smith Micro Software (FRA:SS90) Days Payable: 174.22 (As of Mar. 2026) — 57% Above Median


FRA:SS90 Smith Micro Software Inc FRA:SS90
60 GF Score
Price €10.72
GF Value €9.28
! 4 Warning Signs
View Full Analysis

What is Smith Micro Software Days Payable?

Smith Micro Software FRA:SS90 60 Days Payable is 174.22 as of Mar. 2026, which is 57% above its 10-year median of 110.68. GuruFocus rates FRA:SS90 with a GF Score™ of 60/100 and a GF Value™ of €9.28. The stock has 4 warning signs investors should review. Among 2,602 Software companies, Smith Micro Software ranks better than 79.63% on this metric.

Smith Micro Software's average Accounts Payable for the three months ended in Mar. 2026 was €1.50 Mil. Smith Micro Software's Cost of Goods Sold for the three months ended in Mar. 2026 was €0.79 Mil. Hence, Smith Micro Software's Days Payable for the three months ended in Mar. 2026 was 174.22.

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

FRA:SS90' s Days Payable Range Over the Past 10 Years
Min: 80.24   Med: 110.68   Max: 161.96
Current: 161.96

During the past 13 years, Smith Micro Software's highest Days Payable was 161.96. The lowest was 80.24. And the median was 110.68.

FRA:SS90's Days Payable is ranked better than
79.63% of 2602 companies
in the Software industry
Industry Median: 53.825 vs FRA:SS90: 161.96

Smith Micro Software's Days Payable increased from Mar. 2025 (125.85) to Mar. 2026 (174.22). It may suggest that Smith Micro Software delayed paying its suppliers.


Smith Micro Software Days Payable Historical Data

* Premium members only.

The historical data trend for Smith Micro Software'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.

Smith Micro Software Days Payable Chart

Smith Micro Software 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 77.91 81.30 101.18 123.94 157.21

Smith Micro Software 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 125.85 138.40 163.69 204.57 174.22

FRA:SS90 vs CYN, FALC, INUV: Days Payable Comparison

For the Software - Application subindustry, Smith Micro Software'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.


Smith Micro Software Days Payable vs Software Industry

For the Software industry and Technology sector, Smith Micro Software's Days Payable distribution charts can be found below:

* The bar in red indicates where Smith Micro Software's Days Payable falls into.


FRA:SS90
60GF Score
Smith Micro Software Inc FRA:SS90
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Smith Micro Software 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.

Smith Micro Software'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
=( (1.66 + 1.654) / 2 ) / 3.847*365
=1.657 / 3.847*365
=157.21

Smith Micro Software'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
=( (1.654 + 1.355) / 2 ) / 0.788*365 / 4
=1.5045 / 0.788*365 / 4
=174.22

* 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 174.22 mean?
Smith Micro Software (FRA:SS90) has a Days Payable of 174.22 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 Smith Micro Software and its competitors. This is 57% above median its historical median of 110.68. Over the past decade, Smith Micro Software's Days Payable has ranged from 80.24 to 161.96. According to the industry distribution chart, Smith Micro Software ranks #530 out of 2602 companies in the Software industry, placing it in the top 20.4%.
Is Smith Micro Software's Days Payable too high?
Smith Micro Software's current Days Payable of 174.22 is 57% above median its 10-year median of 110.68. Over the past 10 years, this metric has ranged from a low of 80.24 to a high of 161.96. The Software industry median Days Payable is 53.83. Smith Micro Software's value of 174.22 is 223.7% above this industry median. Based on the distribution chart, Smith Micro Software ranks #530 out of 2602 companies in the Software industry, which is in the top quartile — a strong position relative to peers. Overall, Smith Micro Software has a GF Score™ of 60/100, reflecting its overall financial health beyond just this single metric.
How does Smith Micro Software's Days Payable compare to CYN and FALC?
According to the Software industry distribution chart, Smith Micro Software ranks #530 out of 2602 companies for Days Payable. This places Smith Micro Software in the top 20% of its industry — outperforming the majority of peers. The industry median Days Payable is 53.83. Smith Micro Software's value of 174.22 is 223.7% above this benchmark. Historically, Smith Micro Software's own Days Payable has ranged from 80.24 to 161.96 over the past decade. While the company's 10-year median is 110.68 vs. the industry median of 53.83, Smith Micro Software 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 53.83, 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. Smith Micro Software's current Days Payable of 174.22 is 223.7% 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 Smith Micro Software and its competitors. For the Software industry, the median Days Payable is 53.83 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Smith Micro Software's current Days Payable is 174.22, which is 57% above median its own 10-year median of 110.68. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Smith Micro Software stock overvalued right now?
Smith Micro Software (FRA:SS90) has a current Days Payable of 174.22. The stock's GF Value™ is €9.28, compared to a current price of €10.72 — trading 15.5% above its estimated fair value. The current Days Payable is 174.22, which is 57% above median its 10-year median of 110.68 and 223.7% above the Software industry median of 53.83. Smith Micro Software's overall GF Score™ is 60/100 with 4 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 Smith Micro Software (FRA:SS90), the current Days Payable is 174.22 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 Smith Micro Software (FRA:SS90) Overvalued in 2026?

Based on GuruFocus' analysis, Smith Micro Software stock appears to be overvalued. The current stock price of €10.72 is trading 15.5% above its estimated GF Value™ of €9.28.

Key valuation signals for FRA:SS90:

  • Days Payable: 174.22 (57% above median its 10-year median of 110.68)
  • GF Value™: €9.28 vs. price of €10.72 (15.5% above fair value)
  • GF Score™: 60/100 with 4 warning signs
  • Industry Position: 223.7% above the Software median (#530 of 2602)

No single metric tells the full story. See the FRA:SS90 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Smith Micro Software Business Description

Other Exchanges SMSI:USA
Address 5800 Corporate Drive, Pittsburgh, PA, USA, 15237
Smith Micro Software Inc provides software solutions that simplify and enhance the mobile experience to some of the wireless service providers around the globe. The company's solutions include SafePath product suite provides comprehensive and easy-to-use tools to protect family digital lifestyles and manage connected devices both inside and outside the home; CommSuite premium messaging platform helps mobile service providers deliver a next-generation voicemail experience to mobile subscribers, while monetizing a legacy cost-center; and ViewSpot its retail display management platform provided wireless carriers and retailers with a way to bring powerful on-screen, interactive demos to life. It operates in single segment: Wireless.
60GF Score

Get the complete analysis for FRA:SS90

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

€10.72
Price
€9.28
GF Value