Cirsa Enterprises (HAM:Y7O) Days Payable: 17.10 (As of Jun. 2026) — 57% Below Median

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HAM:Y7O Cirsa Enterprises SA HAM:Y7O
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What is Cirsa Enterprises Days Payable?

Cirsa Enterprises HAM:Y7O +0.63% 10 Days Payable is 17.10 as of Jun. 2026, which is 57% below its 10-year median of 40.11. GuruFocus rates HAM:Y7O with a GF Score™ of 10/100. The stock has 8 warning signs investors should review. Among 776 Travel & Leisure companies, Cirsa Enterprises ranks worse than 79.51% on this metric.

Cirsa Enterprises's average Accounts Payable for the three months ended in Jun. 2026 was €66 Mil. Cirsa Enterprises's Cost of Goods Sold for the three months ended in Jun. 2026 was €353 Mil. Hence, Cirsa Enterprises's Days Payable for the three months ended in Jun. 2026 was 17.10.

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

HAM:Y7O' s Days Payable Range Over the Past 10 Years
Min: 21.37   Med: 40.11   Max: 43.35
Current: 21.37

During the past 4 years, Cirsa Enterprises's highest Days Payable was 43.35. The lowest was 21.37. And the median was 40.11.

HAM:Y7O's Days Payable is ranked worse than
79.51% of 776 companies
in the Travel & Leisure industry
Industry Median: 56.545 vs HAM:Y7O: 21.37

Cirsa Enterprises's Days Payable increased from Jun. 2025 (16.77) to Jun. 2026 (17.10). It may suggest that Cirsa Enterprises delayed paying its suppliers.


Cirsa Enterprises Days Payable Historical Data

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The historical data trend for Cirsa Enterprises'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.

Cirsa Enterprises Days Payable Chart

Cirsa Enterprises Annual Data
Trend Dec22 Dec23 Dec24 Dec25
Days Payable
43.35 38.81 41.01 39.21

Cirsa Enterprises Quarterly Data
Dec22 Dec23 Mar24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Days Payable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only 16.77 27.99 13.65 39.70 17.10

HAM:Y7O vs LVS, MGM, WYNN: Days Payable Comparison

For the Resorts & Casinos subindustry, Cirsa Enterprises'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.


Cirsa Enterprises Days Payable vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Cirsa Enterprises's Days Payable distribution charts can be found below:

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


HAM:Y7O
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Cirsa Enterprises SA HAM:Y7O
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Cirsa Enterprises 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.

Cirsa Enterprises'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
=( (111.097 + 112.417) / 2 ) / 1040.272*365
=111.757 / 1040.272*365
=39.21

Cirsa Enterprises'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: Mar. 2026 ) + Accounts Payable (Q: Jun. 2026 )) / count ) / Cost of Goods Sold (Q: Jun. 2026 )*Days in Period
=( (60.821 + 71.441) / 2 ) / 352.95*365 / 4
=66.131 / 352.95*365 / 4
=17.10

* 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 17.10 mean?
Cirsa Enterprises (HAM:Y7O) has a Days Payable of 17.10 as of Jun. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Cirsa Enterprises and its competitors. This is 57% below median its historical median of 40.11. Over the past decade, Cirsa Enterprises' Days Payable has ranged from 21.37 to 43.35. According to the industry distribution chart, Cirsa Enterprises ranks #617 out of 776 companies in the Travel & Leisure industry, placing it in the top 79.5%.
Is Cirsa Enterprises' Days Payable too high?
Cirsa Enterprises' current Days Payable of 17.10 is 57% below median its 10-year median of 40.11. Over the past 10 years, this metric has ranged from a low of 21.37 to a high of 43.35. The Travel & Leisure industry median Days Payable is 56.55. Cirsa Enterprises' value of 17.10 is 69.8% below this industry median. Based on the distribution chart, Cirsa Enterprises ranks #617 out of 776 companies in the Travel & Leisure industry, which is in the bottom quartile relative to peers. Overall, Cirsa Enterprises has a GF Score™ of 10/100, reflecting its overall financial health beyond just this single metric.
How does Cirsa Enterprises' Days Payable compare to LVS and MGM?
According to the Travel & Leisure industry distribution chart, Cirsa Enterprises ranks #617 out of 776 companies for Days Payable. This places Cirsa Enterprises in the lower half of its industry. The industry median Days Payable is 56.55. Cirsa Enterprises' value of 17.10 is 69.8% below this benchmark. Historically, Cirsa Enterprises' own Days Payable has ranged from 21.37 to 43.35 over the past decade. While the company's 10-year median is 40.11 vs. the industry median of 56.55, Cirsa Enterprises 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 Travel & Leisure company?
The median Days Payable among Travel & Leisure companies is 56.55, based on 776 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. Cirsa Enterprises's current Days Payable of 17.10 is 69.8% 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 Cirsa Enterprises and its competitors. For the Travel & Leisure industry, the median Days Payable is 56.55 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cirsa Enterprises's current Days Payable is 17.10, which is 57% below median its own 10-year median of 40.11. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cirsa Enterprises stock overvalued right now?
Cirsa Enterprises (HAM:Y7O) has a current Days Payable of 17.10. The current Days Payable is 17.10, which is 57% below median its 10-year median of 40.11 and 69.8% below the Travel & Leisure industry median of 56.55. Cirsa Enterprises' overall GF Score™ is 10/100 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 Cirsa Enterprises (HAM:Y7O), the current Days Payable is 17.10 as of Jun. 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.

Cirsa Enterprises Business Description

Other Exchanges CIRSAe:UKCIRSA:Spain
Address Carretera de Castellar, number 298, Terrassa, ESP, 08226
Cirsa Enterprises SA consists of a group of companies operating in the gaming and leisure sector. Its activities include the design, manufacture, and marketing of slot machines sold to both Group companies and third parties, the development of interactive gaming mechanisms and systems, the operation of slot machines, casinos, and bingo halls in Spain and abroad, and the marketing and operation of bets in own and third-party premises, as well as online sports betting in Spain and abroad. Its business areas include Casinos, Gaming Rooms, Arcade Machines, and Online Betting and Gaming. The business segments are: Casinos, Slots Spain, Slots Italy, and Online Games and Bets. Maximum revenue is generated from the Casinos segment. The Group generates maximum revenue from Spain and Portugal.
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