SMSKF (Sumiseki Holdings) Days Payable: 110.41 (As of Mar. 2026) — 440% Above Median


SMSKF Sumiseki Holdings Inc SMSKF
72 GF Score
Price $3.30
GF Value $3.70
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Sumiseki Holdings Days Payable?

Sumiseki Holdings SMSKF 72 Days Payable is 110.41 as of Mar. 2026, which is 440% above its 10-year median of 20.44. GuruFocus rates SMSKF with a GF Score™ of 72/100 and a GF Value™ of $3.70 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 128 Other Energy Sources companies, Sumiseki Holdings ranks worse than 53.91% on this metric.

Sumiseki Holdings's average Accounts Payable for the three months ended in Mar. 2026 was $13.53 Mil. Sumiseki Holdings's Cost of Goods Sold for the three months ended in Mar. 2026 was $11.18 Mil. Hence, Sumiseki Holdings's Days Payable for the three months ended in Mar. 2026 was 110.41.

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

SMSKF' s Days Payable Range Over the Past 10 Years
Min: 4.85   Med: 20.44   Max: 59.6
Current: 59.6

During the past 13 years, Sumiseki Holdings's highest Days Payable was 59.60. The lowest was 4.85. And the median was 20.44.

SMSKF's Days Payable is ranked worse than
53.91% of 128 companies
in the Other Energy Sources industry
Industry Median: 67.17 vs SMSKF: 59.60

Sumiseki Holdings's Days Payable increased from Mar. 2025 (25.74) to Mar. 2026 (110.41). It may suggest that Sumiseki Holdings delayed paying its suppliers.


Sumiseki Holdings Days Payable Historical Data

* Premium members only.

The historical data trend for Sumiseki Holdings'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.

Sumiseki Holdings Days Payable Chart

Sumiseki Holdings Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 45.36 19.29 62.49 48.66 41.32

Sumiseki Holdings 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 25.74 6.02 67.20 84.48 110.41

SMSKF vs CNR: Days Payable Comparison

For the Thermal Coal subindustry, Sumiseki Holdings'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.


Sumiseki Holdings Days Payable vs Other Energy Sources Industry

For the Other Energy Sources industry and Energy sector, Sumiseki Holdings's Days Payable distribution charts can be found below:

* The bar in red indicates where Sumiseki Holdings's Days Payable falls into.


SMSKF
72GF Score
Sumiseki Holdings Inc SMSKF
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Sumiseki Holdings 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.

Sumiseki Holdings's Days Payable for the fiscal year that ended in Mar. 2026 is calculated as

Days Payable (A: Mar. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Mar. 2025 ) + Accounts Payable (A: Mar. 2026 )) / count ) / Cost of Goods Sold (A: Mar. 2026 )*Days in Period
=( (0.832 + 11.602) / 2 ) / 54.92*365
=6.217 / 54.92*365
=41.32

Sumiseki Holdings'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
=( (15.451 + 11.602) / 2 ) / 11.179*365 / 4
=13.5265 / 11.179*365 / 4
=110.41

* 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 110.41 mean?
Sumiseki Holdings (SMSKF) has a Days Payable of 110.41 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 Sumiseki Holdings and its competitors. This is 440% above median its historical median of 20.44. Over the past decade, Sumiseki Holdings' Days Payable has ranged from 4.85 to 59.60. According to the industry distribution chart, Sumiseki Holdings ranks #69 out of 128 companies in the Other Energy Sources industry, placing it in the top 53.9%.
Is Sumiseki Holdings' Days Payable too high?
Sumiseki Holdings' current Days Payable of 110.41 is 440% above median its 10-year median of 20.44. Over the past 10 years, this metric has ranged from a low of 4.85 to a high of 59.60. The Other Energy Sources industry median Days Payable is 67.17. Sumiseki Holdings' value of 110.41 is 64.4% above this industry median. Based on the distribution chart, Sumiseki Holdings ranks #69 out of 128 companies in the Other Energy Sources industry, which is below the industry midpoint. Overall, Sumiseki Holdings has a GF Score™ of 72/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Sumiseki Holdings' Days Payable compare to CNR?
According to the Other Energy Sources industry distribution chart, Sumiseki Holdings ranks #69 out of 128 companies for Days Payable. This places Sumiseki Holdings in the lower half of its industry. The industry median Days Payable is 67.17. Sumiseki Holdings' value of 110.41 is 64.4% above this benchmark. Historically, Sumiseki Holdings' own Days Payable has ranged from 4.85 to 59.60 over the past decade. While the company's 10-year median is 20.44 vs. the industry median of 67.17, Sumiseki Holdings 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 an Other Energy Sources company?
The median Days Payable among Other Energy Sources companies is 67.17, based on 128 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. Sumiseki Holdings's current Days Payable of 110.41 is 64.4% 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 Sumiseki Holdings and its competitors. For the Other Energy Sources industry, the median Days Payable is 67.17 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sumiseki Holdings's current Days Payable is 110.41, which is 440% above median its own 10-year median of 20.44. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sumiseki Holdings stock overvalued right now?
Based on GuruFocus' analysis, Sumiseki Holdings (SMSKF) is currently considered Modestly Undervalued. The stock's GF Value™ is $3.70, compared to a current price of $3.30 — trading 10.9% below its estimated fair value. The current Days Payable is 110.41, which is 440% above median its 10-year median of 20.44 and 64.4% above the Other Energy Sources industry median of 67.17. Sumiseki Holdings' overall GF Score™ is 72/100 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 Sumiseki Holdings (SMSKF), the current Days Payable is 110.41 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 Sumiseki Holdings (SMSKF) Overvalued in 2026?

Based on GuruFocus' analysis, Sumiseki Holdings stock appears to be undervalued. The current stock price of $3.30 is trading 10.9% below its estimated GF Value™ of $3.70. GuruFocus considers Sumiseki Holdings to be Modestly Undervalued.

Key valuation signals for SMSKF:

  • Days Payable: 110.41 (440% above median its 10-year median of 20.44)
  • GF Value™: $3.70 vs. price of $3.30 (10.9% below fair value)
  • GF Score™: 72/100 with 4 warning signs
  • Industry Position: 64.4% above the Other Energy Sources median (#69 of 128)

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


Sumiseki Holdings Business Description

Other Exchanges 1514:Japan
Address 1-7-14 Nishi-Shinbashi, Minato-ku, Tokyo, JPN, 105-0003
Sumiseki Holdings Inc is engaged in management planning and management of group companies conducting purchase and sale of coal. The company is also engaged in business of manufacturing and selling materials like artificial diamonds, collecting crushed stones, processing and selling, and investing in overseas coal companies.
72GF Score

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

$3.30
Price
$3.70
GF Value