SMTEF (Smart Eye AB) Days Payable: 316.98 (As of Mar. 2026) — Near Median


SMTEF Smart Eye AB SMTEF
79 GF Score
Price $9.42
GF Value $10.34
Valuation Fairly Valued
! 1 Warning Sign
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What is Smart Eye AB Days Payable?

Smart Eye AB SMTEF +13.03% 79 Days Payable is 316.98 as of Mar. 2026, which is 9% above its 10-year median of 291.84. GuruFocus rates SMTEF with a GF Score™ of 79/100 and a GF Value™ of $10.34 (Fairly Valued). The stock has 1 warning sign investors should review. Among 2,602 Software companies, Smart Eye AB ranks better than 83.86% on this metric.

Smart Eye AB's average Accounts Payable for the three months ended in Mar. 2026 was $4.10 Mil. Smart Eye AB's Cost of Goods Sold for the three months ended in Mar. 2026 was $1.18 Mil. Hence, Smart Eye AB's Days Payable for the three months ended in Mar. 2026 was 316.98.

The historical rank and industry rank for Smart Eye AB's Days Payable or its related term are showing as below:

SMTEF' s Days Payable Range Over the Past 10 Years
Min: 208.93   Med: 291.84   Max: 649.6
Current: 208.93

During the past 12 years, Smart Eye AB's highest Days Payable was 649.60. The lowest was 208.93. And the median was 291.84.

SMTEF's Days Payable is ranked better than
83.86% of 2602 companies
in the Software industry
Industry Median: 53.825 vs SMTEF: 208.93

Smart Eye AB's Days Payable increased from Mar. 2025 (230.27) to Mar. 2026 (316.98). It may suggest that Smart Eye AB delayed paying its suppliers.


Smart Eye AB Days Payable Historical Data

* Premium members only.

The historical data trend for Smart Eye AB'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.

Smart Eye AB Days Payable Chart

Smart Eye AB 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 437.76 347.77 253.64 250.19 232.19

Smart Eye AB 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 230.27 233.64 185.15 159.98 316.98

SMTEF vs UBER, SHOP, CRM: Days Payable Comparison

For the Software - Application subindustry, Smart Eye AB'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.


Smart Eye AB Days Payable vs Software Industry

For the Software industry and Technology sector, Smart Eye AB's Days Payable distribution charts can be found below:

* The bar in red indicates where Smart Eye AB's Days Payable falls into.


SMTEF
79GF Score
Smart Eye AB SMTEF
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Smart Eye AB 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.

Smart Eye AB'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
=( (2.476 + 4.79) / 2 ) / 5.711*365
=3.633 / 5.711*365
=232.19

Smart Eye AB'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
=( (4.79 + 3.401) / 2 ) / 1.179*365 / 4
=4.0955 / 1.179*365 / 4
=316.98

* 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 316.98 mean?
Smart Eye AB (SMTEF) has a Days Payable of 316.98 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 Smart Eye AB and its competitors. This is near median its historical median of 291.84. Over the past decade, Smart Eye AB's Days Payable has ranged from 208.93 to 649.60. According to the industry distribution chart, Smart Eye AB ranks #420 out of 2602 companies in the Software industry, placing it in the top 16.1%.
Is Smart Eye AB's Days Payable too high?
Smart Eye AB's current Days Payable of 316.98 is near median its 10-year median of 291.84. Over the past 10 years, this metric has ranged from a low of 208.93 to a high of 649.60. The Software industry median Days Payable is 53.83. Smart Eye AB's value of 316.98 is 488.9% above this industry median. Based on the distribution chart, Smart Eye AB ranks #420 out of 2602 companies in the Software industry, which is in the top quartile — a strong position relative to peers. Overall, Smart Eye AB has a GF Score™ of 79/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Smart Eye AB's Days Payable compare to UBER and SHOP?
According to the Software industry distribution chart, Smart Eye AB ranks #420 out of 2602 companies for Days Payable. This places Smart Eye AB in the top 16% of its industry — outperforming the majority of peers. The industry median Days Payable is 53.83. Smart Eye AB's value of 316.98 is 488.9% above this benchmark. Historically, Smart Eye AB's own Days Payable has ranged from 208.93 to 649.60 over the past decade. While the company's 10-year median is 291.84 vs. the industry median of 53.83, Smart Eye AB 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 53.83, based on 2,602 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. Smart Eye AB's current Days Payable of 316.98 is 488.9% 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 Smart Eye AB and its competitors. For the Software industry, the median Days Payable is 53.83 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Smart Eye AB's current Days Payable is 316.98, which is near median its own 10-year median of 291.84. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Smart Eye AB stock overvalued right now?
Based on GuruFocus' analysis, Smart Eye AB (SMTEF) is currently considered Fairly Valued. The stock's GF Value™ is $10.34, compared to a current price of $9.42 — trading 8.9% below its estimated fair value. The current Days Payable is 316.98, which is near median its 10-year median of 291.84 and 488.9% above the Software industry median of 53.83. Smart Eye AB's overall GF Score™ is 79/100 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 Smart Eye AB (SMTEF), the current Days Payable is 316.98 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 Smart Eye AB (SMTEF) Overvalued in 2026?

Based on GuruFocus' analysis, Smart Eye AB stock appears to be undervalued. The current stock price of $9.42 is trading 8.9% below its estimated GF Value™ of $10.34. GuruFocus considers Smart Eye AB to be Fairly Valued.

Key valuation signals for SMTEF:

  • Days Payable: 316.98 (near median its 10-year median of 291.84)
  • GF Value™: $10.34 vs. price of $9.42 (8.9% below fair value)
  • GF Score™: 79/100 with 1 warning sign
  • Industry Position: 488.9% above the Software median (#420 of 2602)

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


Smart Eye AB Business Description

Other Exchanges SEYE:SwedenSE9:Germany
Address Masthamnsgatan 3, Level 3, Gothenburg, SWE, SE-413 29
Smart Eye AB is a provider of Human Insight AI, offering technology that understands, supports, and predicts human behavior in complex environments. The Company delivers multimodal software and hardware solutions that provide deep insights into human behavior. In the automotive sector, its driver monitoring systems and interior sensing solutions enhance road safety and improve the mobility experience. Its eye tracking technology and iMotions biosensor software platform are also used in behavioral research across academic and commercial sectors.
79GF Score

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

$9.42
Price
$10.34
GF Value