SGSOF (SGS AG) Days Payable: 108.51 (As of Dec. 2025) — 21% Below Median

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SGSOF SGS AG SGSOF
82 GF Score
Price $117.63
GF Value $108.40
Valuation Fairly Valued
! 7 Warning Signs
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What is SGS AG Days Payable?

SGS AG SGSOF +0.71% 82 Days Payable is 108.51 as of Dec. 2025, which is 21% below its 10-year median of 137.32. GuruFocus rates SGSOF with a GF Score™ of 82/100 and a GF Value™ of $108.40 (Fairly Valued). The stock has 7 warning signs investors should review. Among 945 Business Services companies, SGS AG ranks better than 84.23% on this metric.

SGS AG's average Accounts Payable for the six months ended in Dec. 2025 was $577 Mil. SGS AG's Cost of Goods Sold for the six months ended in Dec. 2025 was $971 Mil. Hence, SGS AG's Days Payable for the six months ended in Dec. 2025 was 108.51.

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

SGSOF' s Days Payable Range Over the Past 10 Years
Min: 114.51   Med: 137.32   Max: 482.73
Current: 154.79

During the past 13 years, SGS AG's highest Days Payable was 482.73. The lowest was 114.51. And the median was 137.32.

SGSOF's Days Payable is ranked better than
84.23% of 945 companies
in the Business Services industry
Industry Median: 46.11 vs SGSOF: 154.79

SGS AG's Days Payable declined from Dec. 2024 (117.26) to Dec. 2025 (108.51). It may suggest that SGS AG accelerated paying its suppliers.


SGS AG Days Payable Historical Data

* Premium members only.

The historical data trend for SGS AG'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.

SGS AG Days Payable Chart

SGS AG 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 139.37 141.41 129.10 124.46 108.36

SGS AG Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 118.89 457.71 117.26 410.28 108.51

SGSOF vs VRSK, EFX, BAH: Days Payable Comparison

For the Consulting Services subindustry, SGS AG'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.


SGS AG Days Payable vs Business Services Industry

For the Business Services industry and Industrials sector, SGS AG's Days Payable distribution charts can be found below:

* The bar in red indicates where SGS AG's Days Payable falls into.


SGSOF
82GF Score
SGS AG SGSOF
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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SGS AG 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.

SGS AG'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
=( (347.69 + 380.223) / 2 ) / 1226.001*365
=363.9565 / 1226.001*365
=108.36

SGS AG's Days Payable for the quarter that ended in Dec. 2025 is calculated as:

Days Payable (Q: Dec. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Jun. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (774.717 + 380.223) / 2 ) / 971.264*365 / 2
=577.47 / 971.264*365 / 2
=108.51

* 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 108.51 mean?
SGS AG (SGSOF) has a Days Payable of 108.51 as of Dec. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on SGS AG and its competitors. This is 21% below median its historical median of 137.32. Over the past decade, SGS AG's Days Payable has ranged from 114.51 to 482.73. According to the industry distribution chart, SGS AG ranks #149 out of 945 companies in the Business Services industry, placing it in the top 15.8%.
Is SGS AG's Days Payable too high?
SGS AG's current Days Payable of 108.51 is 21% below median its 10-year median of 137.32. Over the past 10 years, this metric has ranged from a low of 114.51 to a high of 482.73. The Business Services industry median Days Payable is 46.11. SGS AG's value of 108.51 is 135.3% above this industry median. Based on the distribution chart, SGS AG ranks #149 out of 945 companies in the Business Services industry, which is in the top quartile — a strong position relative to peers. Overall, SGS AG has a GF Score™ of 82/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does SGS AG's Days Payable compare to VRSK and EFX?
According to the Business Services industry distribution chart, SGS AG ranks #149 out of 945 companies for Days Payable. This places SGS AG in the top 16% of its industry — outperforming the majority of peers. The industry median Days Payable is 46.11. SGS AG's value of 108.51 is 135.3% above this benchmark. Historically, SGS AG's own Days Payable has ranged from 114.51 to 482.73 over the past decade. While the company's 10-year median is 137.32 vs. the industry median of 46.11, SGS AG 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 Business Services company?
The median Days Payable among Business Services companies is 46.11, based on 945 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. SGS AG's current Days Payable of 108.51 is 135.3% 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 SGS AG and its competitors. For the Business Services industry, the median Days Payable is 46.11 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. SGS AG's current Days Payable is 108.51, which is 21% below median its own 10-year median of 137.32. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SGS AG stock overvalued right now?
Based on GuruFocus' analysis, SGS AG (SGSOF) is currently considered Fairly Valued. The stock's GF Value™ is $108.40, compared to a current price of $117.63 — trading 8.5% above its estimated fair value. The current Days Payable is 108.51, which is 21% below median its 10-year median of 137.32 and 135.3% above the Business Services industry median of 46.11. SGS AG's overall GF Score™ is 82/100 with 7 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 SGS AG (SGSOF), the current Days Payable is 108.51 as of Dec. 2025. 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 SGS AG (SGSOF) Overvalued in 2026?

Based on GuruFocus' analysis, SGS AG stock appears to be overvalued. The current stock price of $117.63 is trading 8.5% above its estimated GF Value™ of $108.40. GuruFocus considers SGS AG to be Fairly Valued.

Key valuation signals for SGSOF:

  • Days Payable: 108.51 (21% below median its 10-year median of 137.32)
  • GF Value™: $108.40 vs. price of $117.63 (8.5% above fair value)
  • GF Score™: 82/100 with 7 warning signs
  • Industry Position: 135.3% above the Business Services median (#149 of 945)

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


SGS AG Business Description

Address Zugerstrasse 57, Baar, CHE, CH- 6340
Switzerland-listed SGS is the largest and one of the oldest companies in the testing, inspection, and certification industry. The company's primary activities involve testing products and materials, inspecting sites/industrial equipment, and certifying products and systems to ensure global/company standards. SGS is one of only three TIC companies operating globally across agriculture, food, life sciences, and transportation services. SGS was first listed in 1981 and employs almost 100,000 people worldwide.
82GF Score

Get the complete analysis for SGSOF

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

$117.63
Price
$108.40
GF Value