ELM CoSAU:7203 -1.34%95 Days Payable is 115.78 as of Mar. 2026, which is 198% above its 10-year median of 38.90. GuruFocus rates SAU:7203 with a GF Score™ of 95/100 and a GF Value™ of ﷼1,452.34 (Significantly Undervalued). The stock has 2 warning signs investors should review. Among 2,605 Software companies, ELM Co ranks better than 65.53% on this metric.
ELM Co's average Accounts Payable for the
three
months ended in Mar. 2026 was ﷼1,805 Mil. ELM Co's Cost of Goods Sold for the
three
months ended in Mar. 2026 was ﷼1,423 Mil.
Hence, ELM Co's Days Payable for the
three
months ended in Mar. 2026 was 115.78.
The historical rank and industry rank for ELM Co's Days Payable or its related term are showing as below:
SAU:7203'
s Days Payable Range Over the Past 10 Years
Min: 28.84 Med: 38.9 Max: 87.65
Current: 87.65
During the past 10 years, ELM Co's highest Days Payable was 87.65. The lowest was 28.84. And the median was 38.90.
SAU:7203's Days Payable is ranked better than 65.53% of 2605
companies
in the Software industry
Industry Median: 52.79
vs SAU:7203: 87.65
ELM Co's Days Payable
increased
from Mar. 2025 (27.33) to Mar. 2026 (115.78).
It may suggest that ELM Codelayed paying its suppliers.
ELM Co Days Payable Related Terms
ELM Co Days Payable Historical Data
* Premium members only.
The historical data trend for ELM 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.
SAU:7203 vs IBM, ACN, FISV: Days Payable Comparison
For the Information Technology Services subindustry, ELM 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.
ELM Co Days Payable vs Software Industry
For the Software industry and Technology sector, ELM Co's Days Payable distribution charts can be found below:
* The bar in red indicates where ELM Co's Days Payable falls into.
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.
ELM Co's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
ELM Co (SAU:7203) has a Days Payable of 115.78 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 ELM Co and its competitors. This is 198% above median its historical median of 38.90. Over the past decade, ELM Co's Days Payable has ranged from 28.84 to 87.65. According to the industry distribution chart, ELM Co ranks #898 out of 2605 companies in the Software industry, placing it in the top 34.5%.
Is ELM Co's Days Payable too high?
ELM Co's current Days Payable of 115.78 is 198% above median its 10-year median of 38.90. Over the past 10 years, this metric has ranged from a low of 28.84 to a high of 87.65. The Software industry median Days Payable is 52.79. ELM Co's value of 115.78 is 119.3% above this industry median. Based on the distribution chart, ELM Co ranks #898 out of 2605 companies in the Software industry, which is above the industry midpoint. Overall, ELM Co has a GF Score™ of 95/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does ELM Co's Days Payable compare to IBM and ACN?
According to the Software industry distribution chart, ELM Co ranks #898 out of 2605 companies for Days Payable. This puts ELM Co in the upper half of its industry. The industry median Days Payable is 52.79. ELM Co's value of 115.78 is 119.3% above this benchmark. Historically, ELM Co's own Days Payable has ranged from 28.84 to 87.65 over the past decade. While the company's 10-year median is 38.90 vs. the industry median of 52.79, ELM Co 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 52.79, based on 2,605 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. ELM Co's current Days Payable of 115.78 is 119.3% 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 ELM Co and its competitors. For the Software industry, the median Days Payable is 52.79 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ELM Co's current Days Payable is 115.78, which is 198% above median its own 10-year median of 38.90. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ELM Co stock overvalued right now?
Based on GuruFocus' analysis, ELM Co (SAU:7203) is currently considered Significantly Undervalued. The stock's GF Value™ is ﷼1,452.34, compared to a current price of ﷼663.00 — trading 54.3% below its estimated fair value. The current Days Payable is 115.78, which is 198% above median its 10-year median of 38.90 and 119.3% above the Software industry median of 52.79. ELM Co's overall GF Score™ is 95/100 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 ELM Co (SAU:7203), the current Days Payable is 115.78 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 ELM Co (SAU:7203) Overvalued in 2026?
Based on GuruFocus' analysis, ELM Co stock appears to be undervalued.
The current stock price of ﷼663.00 is trading 54.3% below its estimated GF Value™ of ﷼1,452.34.
GuruFocus considers ELM Co to be Significantly Undervalued.
Key valuation signals for SAU:7203:
Days Payable: 115.78 (198% above median its 10-year median of 38.90)
GF Value™: ﷼1,452.34 vs. price of ﷼663.00 (54.3% below fair value)
Industry Position: 119.3% above the Software median (#898 of 2605)
No single metric tells the full story. See the SAU:7203 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
ELM Co mainly offers ready-made and customized digital solutions across different areas. Its ready-made solutions serve a broad segment of customers, who can subscribe to different packages of their choosing to meet their needs and satisfy business requirements. The services offered by the group include consulting, digital products, technical solutions, and business outsourcing, among others. The group's reportable segments are: Digital business, Business process outsourcing, and Professional services. Maximum revenue is generated from the Digital business, which includes ready-to-use solutions in the form of technical services, portals, electronic applications, and related support work, developed by the group to solve an existing problem or fill an existing service gap for its clients.
95GF Score
Get the complete analysis for SAU:7203
Days Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
SAU:7203 has been successfully added to your 
