SMFRF (Sumitomo Forestry Co) Days Payable: 46.47 (As of Dec. 2025) — 29% Below Median


SMFRF Sumitomo Forestry Co Ltd SMFRF
87 GF Score
Price $8.55
GF Value $12.02
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Sumitomo Forestry Co Days Payable?

Sumitomo Forestry Co SMFRF 87 Days Payable is 46.47 as of Dec. 2025, which is 29% below its 10-year median of 65.03. GuruFocus rates SMFRF with a GF Score™ of 87/100 and a GF Value™ of $12.02 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 89 Homebuilding & Construction companies, Sumitomo Forestry Co ranks better than 58.43% on this metric.

Sumitomo Forestry Co's average Accounts Payable for the three months ended in Dec. 2025 was $1,607 Mil. Sumitomo Forestry Co's Cost of Goods Sold for the three months ended in Dec. 2025 was $3,156 Mil. Hence, Sumitomo Forestry Co's Days Payable for the three months ended in Dec. 2025 was 46.47.

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

SMFRF' s Days Payable Range Over the Past 10 Years
Min: 49.86   Med: 65.03   Max: 81.91
Current: 49.86

During the past 13 years, Sumitomo Forestry Co's highest Days Payable was 81.91. The lowest was 49.86. And the median was 65.03.

SMFRF's Days Payable is ranked better than
58.43% of 89 companies
in the Homebuilding & Construction industry
Industry Median: 38.03 vs SMFRF: 49.86

Sumitomo Forestry Co's Days Payable declined from Dec. 2024 (53.56) to Dec. 2025 (46.47). It may suggest that Sumitomo Forestry Co accelerated paying its suppliers.


Sumitomo Forestry Co Days Payable Historical Data

* Premium members only.

The historical data trend for Sumitomo Forestry 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.

Sumitomo Forestry Co Days Payable Chart

Sumitomo Forestry Co Annual Data
Trend Mar16 Mar17 Mar18 Mar19 Mar20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 69.48 64.04 63.56 59.74 52.76

Sumitomo Forestry 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 56.66 49.86 51.59 46.47 54.27

SMFRF vs DHI, PHM, LEN: Days Payable Comparison

For the Residential Construction subindustry, Sumitomo Forestry 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.


Sumitomo Forestry Co Days Payable vs Homebuilding & Construction Industry

For the Homebuilding & Construction industry and Consumer Cyclical sector, Sumitomo Forestry Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Sumitomo Forestry Co's Days Payable falls into.


SMFRF
87GF Score
Sumitomo Forestry Co Ltd SMFRF
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Sumitomo Forestry 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.

Sumitomo Forestry 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
=( (1646.68 + 1585.017) / 2 ) / 11178.732*365
=1615.8485 / 11178.732*365
=52.76

Sumitomo Forestry Co'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: Sep. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (1629.489 + 1585.017) / 2 ) / 3156.079*365 / 4
=1607.253 / 3156.079*365 / 4
=46.47

* 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 46.47 mean?
Sumitomo Forestry Co (SMFRF) has a Days Payable of 46.47 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 Sumitomo Forestry Co and its competitors. This is 29% below median its historical median of 65.03. Over the past decade, Sumitomo Forestry Co's Days Payable has ranged from 49.86 to 81.91. According to the industry distribution chart, Sumitomo Forestry Co ranks #37 out of 89 companies in the Homebuilding & Construction industry, placing it in the top 41.6%.
Is Sumitomo Forestry Co's Days Payable too high?
Sumitomo Forestry Co's current Days Payable of 46.47 is 29% below median its 10-year median of 65.03. Over the past 10 years, this metric has ranged from a low of 49.86 to a high of 81.91. The Homebuilding & Construction industry median Days Payable is 38.03. Sumitomo Forestry Co's value of 46.47 is 22.2% above this industry median. Based on the distribution chart, Sumitomo Forestry Co ranks #37 out of 89 companies in the Homebuilding & Construction industry, which is above the industry midpoint. Overall, Sumitomo Forestry Co has a GF Score™ of 87/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Sumitomo Forestry Co's Days Payable compare to DHI and PHM?
According to the Homebuilding & Construction industry distribution chart, Sumitomo Forestry Co ranks #37 out of 89 companies for Days Payable. This puts Sumitomo Forestry Co in the upper half of its industry. The industry median Days Payable is 38.03. Sumitomo Forestry Co's value of 46.47 is 22.2% above this benchmark. Historically, Sumitomo Forestry Co's own Days Payable has ranged from 49.86 to 81.91 over the past decade. While the company's 10-year median is 65.03 vs. the industry median of 38.03, Sumitomo Forestry 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 Homebuilding & Construction company?
The median Days Payable among Homebuilding & Construction companies is 38.03, based on 89 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. Sumitomo Forestry Co's current Days Payable of 46.47 is 22.2% 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 Sumitomo Forestry Co and its competitors. For the Homebuilding & Construction industry, the median Days Payable is 38.03 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sumitomo Forestry Co's current Days Payable is 46.47, which is 29% below median its own 10-year median of 65.03. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sumitomo Forestry Co stock overvalued right now?
Based on GuruFocus' analysis, Sumitomo Forestry Co (SMFRF) is currently considered Modestly Undervalued. The stock's GF Value™ is $12.02, compared to a current price of $8.55 — trading 28.9% below its estimated fair value. The current Days Payable is 46.47, which is 29% below median its 10-year median of 65.03 and 22.2% above the Homebuilding & Construction industry median of 38.03. Sumitomo Forestry Co's overall GF Score™ is 87/100 with 4 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 Sumitomo Forestry Co (SMFRF), the current Days Payable is 46.47 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 Sumitomo Forestry Co (SMFRF) Overvalued in 2026?

Based on GuruFocus' analysis, Sumitomo Forestry Co stock appears to be undervalued. The current stock price of $8.55 is trading 28.9% below its estimated GF Value™ of $12.02. GuruFocus considers Sumitomo Forestry Co to be Modestly Undervalued.

Key valuation signals for SMFRF:

  • Days Payable: 46.47 (29% below median its 10-year median of 65.03)
  • GF Value™: $12.02 vs. price of $8.55 (28.9% below fair value)
  • GF Score™: 87/100 with 4 warning signs
  • Industry Position: 22.2% above the Homebuilding & Construction median (#37 of 89)

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


Sumitomo Forestry Co Business Description

Other Exchanges 1911:Japan5F6:Germany
Address 1-3-2 Otemachi, Chiyoda-ku, Tokyo, JPN, 100-8270
Website https://sfc.jp
Sumitomo Forestry Co Ltd is a Japan-based company engaged in the timber, housing, and environmental businesses. The company operates through four reportable segments: Timber Building Materials Business, Housing Business, Construction and Real Estate Business, and Resources and Environment Business. The Timber Building Materials Business purchases, manufactures, and sells timber and building materials. The Housing Business handles housing construction, renovation, and real estate brokerage. The Construction and Real Estate Business develops condominiums, apartment buildings, and commercial complexes. The Resources and Environment Business focuses on renewable energy and forestry resource operations. It generates the majority of revenue from the Construction and real estate business segment.
87GF Score

Get the complete analysis for SMFRF

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

$8.55
Price
$12.02
GF Value