SGLOF (Food & Life) Days Payable: 71.83 (As of Mar. 2026) — Near Median


SGLOF Food & Life Companies Ltd SGLOF
72 GF Score
Price $17.82
GF Value $9.40
! 1 Warning Sign
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What is Food & Life Days Payable?

Food & Life SGLOF 72 Days Payable is 71.83 as of Mar. 2026, which is 7% below its 10-year median of 76.85. GuruFocus rates SGLOF with a GF Score™ of 72/100 and a GF Value™ of $9.40. The stock has 1 warning sign investors should review. Among 357 Restaurants companies, Food & Life ranks better than 78.43% on this metric.

Food & Life's average Accounts Payable for the three months ended in Mar. 2026 was $282 Mil. Food & Life's Cost of Goods Sold for the three months ended in Mar. 2026 was $358 Mil. Hence, Food & Life's Days Payable for the three months ended in Mar. 2026 was 71.83.

The historical rank and industry rank for Food & Life's Days Payable or its related term are showing as below:

SGLOF' s Days Payable Range Over the Past 10 Years
Min: 69.61   Med: 76.85   Max: 81.46
Current: 73.12

During the past 12 years, Food & Life's highest Days Payable was 81.46. The lowest was 69.61. And the median was 76.85.

SGLOF's Days Payable is ranked better than
78.43% of 357 companies
in the Restaurants industry
Industry Median: 34.94 vs SGLOF: 73.12

Food & Life's Days Payable declined from Mar. 2025 (75.01) to Mar. 2026 (71.83). It may suggest that Food & Life accelerated paying its suppliers.


Food & Life Days Payable Historical Data

* Premium members only.

The historical data trend for Food & Life'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.

Food & Life Days Payable Chart

Food & Life Annual Data
Trend Sep16 Sep17 Sep18 Sep19 Sep20 Sep21 Sep22 Sep23 Sep24 Sep25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 82.17 87.03 79.39 75.74 78.00

Food & Life 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 75.01 72.59 75.33 76.70 71.83

SGLOF vs MCD, SBUX, CMG: Days Payable Comparison

For the Restaurants subindustry, Food & Life'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.


Food & Life Days Payable vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Food & Life's Days Payable distribution charts can be found below:

* The bar in red indicates where Food & Life's Days Payable falls into.


SGLOF
72GF Score
Food & Life Companies Ltd SGLOF
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Food & Life 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.

Food & Life's Days Payable for the fiscal year that ended in Sep. 2025 is calculated as

Days Payable (A: Sep. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Sep. 2024 ) + Accounts Payable (A: Sep. 2025 )) / count ) / Cost of Goods Sold (A: Sep. 2025 )*Days in Period
=( (248.814 + 284.662) / 2 ) / 1248.23*365
=266.738 / 1248.23*365
=78.00

Food & Life'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
=( (281.73 + 282.299) / 2 ) / 358.281*365 / 4
=282.0145 / 358.281*365 / 4
=71.83

* 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 71.83 mean?
Food & Life (SGLOF) has a Days Payable of 71.83 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 Food & Life and its competitors. This is near median its historical median of 76.85. Over the past decade, Food & Life's Days Payable has ranged from 69.61 to 81.46. According to the industry distribution chart, Food & Life ranks #77 out of 357 companies in the Restaurants industry, placing it in the top 21.6%.
Is Food & Life's Days Payable too high?
Food & Life's current Days Payable of 71.83 is near median its 10-year median of 76.85. Over the past 10 years, this metric has ranged from a low of 69.61 to a high of 81.46. The Restaurants industry median Days Payable is 34.94. Food & Life's value of 71.83 is 105.6% above this industry median. Based on the distribution chart, Food & Life ranks #77 out of 357 companies in the Restaurants industry, which is in the top quartile — a strong position relative to peers. Overall, Food & Life has a GF Score™ of 72/100, reflecting its overall financial health beyond just this single metric.
How does Food & Life's Days Payable compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Food & Life ranks #77 out of 357 companies for Days Payable. This places Food & Life in the top 22% of its industry — outperforming the majority of peers. The industry median Days Payable is 34.94. Food & Life's value of 71.83 is 105.6% above this benchmark. Historically, Food & Life's own Days Payable has ranged from 69.61 to 81.46 over the past decade. While the company's 10-year median is 76.85 vs. the industry median of 34.94, Food & Life 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 Restaurants company?
The median Days Payable among Restaurants companies is 34.94, based on 357 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. Food & Life's current Days Payable of 71.83 is 105.6% 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 Food & Life and its competitors. For the Restaurants industry, the median Days Payable is 34.94 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Food & Life's current Days Payable is 71.83, which is near median its own 10-year median of 76.85. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Food & Life stock overvalued right now?
Food & Life (SGLOF) has a current Days Payable of 71.83. The stock's GF Value™ is $9.40, compared to a current price of $17.82 — trading 89.6% above its estimated fair value. The current Days Payable is 71.83, which is near median its 10-year median of 76.85 and 105.6% above the Restaurants industry median of 34.94. Food & Life's overall GF Score™ is 72/100 with 1 warning sign 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 Food & Life (SGLOF), the current Days Payable is 71.83 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 Food & Life (SGLOF) Overvalued in 2026?

Based on GuruFocus' analysis, Food & Life stock appears to be overvalued. The current stock price of $17.82 is trading 89.6% above its estimated GF Value™ of $9.40.

Key valuation signals for SGLOF:

  • Days Payable: 71.83 (near median its 10-year median of 76.85)
  • GF Value™: $9.40 vs. price of $17.82 (89.6% above fair value)
  • GF Score™: 72/100 with 1 warning sign
  • Industry Position: 105.6% above the Restaurants median (#77 of 357)

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


Food & Life Business Description

Other Exchanges 3563:Japan2G0:Germany
Address 1-22-2 Esaka-cho, Osaka Prefecture, Suita, JPN, 564-0063
Food & Life Companies Ltd owns and operates a revolving sushi-style restaurant chain. The company operates under the Sushiro brand. It has operations in Japan, Korea, Taiwan, Hong Kong, Singapore, and Thailand.
72GF Score

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

$17.82
Price
$9.40
GF Value