Tourism Enterprise Co (SAU:4170) Days Payable: 11.83 (As of Mar. 2026) — 16% Below Median

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SAU:4170 Tourism Enterprise Co SAU:4170
57 GF Score
Price ﷼16.22
GF Value ﷼14.61
Valuation Modestly Overvalued
! 3 Warning Signs
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What is Tourism Enterprise Co Days Payable?

Tourism Enterprise Co SAU:4170 -0.37% 57 Days Payable is 11.83 as of Mar. 2026, which is 16% below its 10-year median of 14.07. GuruFocus rates SAU:4170 with a GF Score™ of 57/100 and a GF Value™ of ﷼14.61 (Modestly Overvalued). The stock has 3 warning signs investors should review. Among 777 Travel & Leisure companies, Tourism Enterprise Co ranks worse than 94.85% on this metric.

Tourism Enterprise Co's average Accounts Payable for the three months ended in Mar. 2026 was ﷼0.38 Mil. Tourism Enterprise Co's Cost of Goods Sold for the three months ended in Mar. 2026 was ﷼2.96 Mil. Hence, Tourism Enterprise Co's Days Payable for the three months ended in Mar. 2026 was 11.83.

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

SAU:4170' s Days Payable Range Over the Past 10 Years
Min: 7.64   Med: 14.07   Max: 24.8
Current: 7.64

During the past 13 years, Tourism Enterprise Co's highest Days Payable was 24.80. The lowest was 7.64. And the median was 14.07.

SAU:4170's Days Payable is ranked worse than
94.85% of 777 companies
in the Travel & Leisure industry
Industry Median: 57.32 vs SAU:4170: 7.64

Tourism Enterprise Co's Days Payable declined from Mar. 2025 (12.29) to Mar. 2026 (11.83). It may suggest that Tourism Enterprise Co accelerated paying its suppliers.


Tourism Enterprise Co Days Payable Historical Data

* Premium members only.

The historical data trend for Tourism Enterprise 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.

Tourism Enterprise Co Days Payable Chart

Tourism Enterprise Co 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 16.04 24.80 14.17 14.07 11.08

Tourism Enterprise 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 12.29 5.31 5.86 7.81 11.83

SAU:4170 vs LVS, MGM, WYNN: Days Payable Comparison

For the Resorts & Casinos subindustry, Tourism Enterprise 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.


Tourism Enterprise Co Days Payable vs Travel & Leisure Industry

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

* The bar in red indicates where Tourism Enterprise Co's Days Payable falls into.


SAU:4170
57GF Score
Tourism Enterprise Co SAU:4170
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Tourism Enterprise 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.

Tourism Enterprise 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
=( (0.498 + 0.345) / 2 ) / 13.89*365
=0.4215 / 13.89*365
=11.08

Tourism Enterprise Co'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
=( (0.345 + 0.423) / 2 ) / 2.962*365 / 4
=0.384 / 2.962*365 / 4
=11.83

* 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 11.83 mean?
Tourism Enterprise Co (SAU:4170) has a Days Payable of 11.83 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 Tourism Enterprise Co and its competitors. This is 16% below median its historical median of 14.07. Over the past decade, Tourism Enterprise Co's Days Payable has ranged from 7.64 to 24.80. According to the industry distribution chart, Tourism Enterprise Co ranks #737 out of 777 companies in the Travel & Leisure industry, placing it in the top 94.9%.
Is Tourism Enterprise Co's Days Payable too high?
Tourism Enterprise Co's current Days Payable of 11.83 is 16% below median its 10-year median of 14.07. Over the past 10 years, this metric has ranged from a low of 7.64 to a high of 24.80. The Travel & Leisure industry median Days Payable is 57.32. Tourism Enterprise Co's value of 11.83 is 79.4% below this industry median. Based on the distribution chart, Tourism Enterprise Co ranks #737 out of 777 companies in the Travel & Leisure industry, which is in the bottom quartile relative to peers. Overall, Tourism Enterprise Co has a GF Score™ of 57/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Tourism Enterprise Co's Days Payable compare to LVS and MGM?
According to the Travel & Leisure industry distribution chart, Tourism Enterprise Co ranks #737 out of 777 companies for Days Payable. This places Tourism Enterprise Co in the lower half of its industry. The industry median Days Payable is 57.32. Tourism Enterprise Co's value of 11.83 is 79.4% below this benchmark. Historically, Tourism Enterprise Co's own Days Payable has ranged from 7.64 to 24.80 over the past decade. While the company's 10-year median is 14.07 vs. the industry median of 57.32, Tourism Enterprise 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 Travel & Leisure company?
The median Days Payable among Travel & Leisure companies is 57.32, based on 777 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. Tourism Enterprise Co's current Days Payable of 11.83 is 79.4% 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 Tourism Enterprise Co and its competitors. For the Travel & Leisure industry, the median Days Payable is 57.32 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Tourism Enterprise Co's current Days Payable is 11.83, which is 16% below median its own 10-year median of 14.07. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tourism Enterprise Co stock overvalued right now?
Based on GuruFocus' analysis, Tourism Enterprise Co (SAU:4170) is currently considered Modestly Overvalued. The stock's GF Value™ is ﷼14.61, compared to a current price of ﷼16.22 — trading 11% above its estimated fair value. The current Days Payable is 11.83, which is 16% below median its 10-year median of 14.07 and 79.4% below the Travel & Leisure industry median of 57.32. Tourism Enterprise Co's overall GF Score™ is 57/100 with 3 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 Tourism Enterprise Co (SAU:4170), the current Days Payable is 11.83 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 Tourism Enterprise Co (SAU:4170) Overvalued in 2026?

Based on GuruFocus' analysis, Tourism Enterprise Co stock appears to be overvalued. The current stock price of ﷼16.22 is trading 11% above its estimated GF Value™ of ﷼14.61. GuruFocus considers Tourism Enterprise Co to be Modestly Overvalued.

Key valuation signals for SAU:4170:

  • Days Payable: 11.83 (16% below median its 10-year median of 14.07)
  • GF Value™: ﷼14.61 vs. price of ﷼16.22 (11% above fair value)
  • GF Score™: 57/100 with 3 warning signs
  • Industry Position: 79.4% below the Travel & Leisure median (#737 of 777)

No single metric tells the full story. See the SAU:4170 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Tourism Enterprise Co Business Description

Address P.O. Box 8383, Dammam, SAU, 31482
Tourism Enterprise Co is engaged in managing hotels, furnished residential units, chalets, tourist inns, resorts, wedding halls, and events with accommodation, management of tourist accommodation facilities, camps, restaurants, coffee shops, buffets (cafeterias), rental of bicycles, amusement parks, entertainment centers, organization of recreational activities, and operation of entertainment facilities. Currently, the main activity of the company is to manage a tourism project (Palm Beach Resort), which is located on leased land from the Municipality of Dammam.
57GF Score

Get the complete analysis for SAU:4170

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

﷼16.22
Price
﷼14.61
GF Value