SSLZY (Santos) Days Payable: 162.02 (As of Dec. 2025) — 52% Above Median


SSLZY Santos Ltd SSLZY
79 GF Score
Price $4.97
GF Value $4.71
Valuation Fairly Valued
! 5 Warning Signs
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What is Santos Days Payable?

Santos SSLZY -2.93% 79 Days Payable is 162.02 as of Dec. 2025, which is 52% above its 10-year median of 106.89. GuruFocus rates SSLZY with a GF Score™ of 79/100 and a GF Value™ of $4.71 (Fairly Valued). The stock has 5 warning signs investors should review. Among 849 Oil & Gas companies, Santos ranks better than 76.68% on this metric.

Santos's average Accounts Payable for the six months ended in Dec. 2025 was $609 Mil. Santos's Cost of Goods Sold for the six months ended in Dec. 2025 was $686 Mil. Hence, Santos's Days Payable for the six months ended in Dec. 2025 was 162.02.

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

SSLZY' s Days Payable Range Over the Past 10 Years
Min: 99.02   Med: 106.89   Max: 137.87
Current: 137.87

During the past 13 years, Santos's highest Days Payable was 137.87. The lowest was 99.02. And the median was 106.89.

SSLZY's Days Payable is ranked better than
76.68% of 849 companies
in the Oil & Gas industry
Industry Median: 57.95 vs SSLZY: 137.87

Santos's Days Payable increased from Dec. 2024 (151.94) to Dec. 2025 (162.02). It may suggest that Santos delayed paying its suppliers.


Santos Days Payable Historical Data

* Premium members only.

The historical data trend for Santos'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.

Santos Days Payable Chart

Santos 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 129.29 141.73 138.41 109.63 104.65

Santos 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 135.84 165.71 151.94 143.51 162.02

SSLZY vs COP, EOG, OXY: Days Payable Comparison

For the Oil & Gas E&P subindustry, Santos'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.


Santos Days Payable vs Oil & Gas Industry

For the Oil & Gas industry and Energy sector, Santos's Days Payable distribution charts can be found below:

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


SSLZY
79GF Score
Santos Ltd SSLZY
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Santos 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.

Santos'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
=( (459 + 400) / 2 ) / 1498*365
=429.5 / 1498*365
=104.65

Santos'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
=( (818 + 400) / 2 ) / 686*365 / 2
=609 / 686*365 / 2
=162.02

* 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 162.02 mean?
Santos (SSLZY) has a Days Payable of 162.02 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 Santos and its competitors. This is 52% above median its historical median of 106.89. Over the past decade, Santos' Days Payable has ranged from 99.02 to 137.87. According to the industry distribution chart, Santos ranks #198 out of 849 companies in the Oil & Gas industry, placing it in the top 23.3%.
Is Santos' Days Payable too high?
Santos' current Days Payable of 162.02 is 52% above median its 10-year median of 106.89. Over the past 10 years, this metric has ranged from a low of 99.02 to a high of 137.87. The Oil & Gas industry median Days Payable is 57.95. Santos' value of 162.02 is 179.6% above this industry median. Based on the distribution chart, Santos ranks #198 out of 849 companies in the Oil & Gas industry, which is in the top quartile — a strong position relative to peers. Overall, Santos has a GF Score™ of 79/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Santos' Days Payable compare to COP and EOG?
According to the Oil & Gas industry distribution chart, Santos ranks #198 out of 849 companies for Days Payable. This places Santos in the top 23% of its industry — outperforming the majority of peers. The industry median Days Payable is 57.95. Santos' value of 162.02 is 179.6% above this benchmark. Historically, Santos' own Days Payable has ranged from 99.02 to 137.87 over the past decade. While the company's 10-year median is 106.89 vs. the industry median of 57.95, Santos 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 Oil & Gas company?
The median Days Payable among Oil & Gas companies is 57.95, based on 849 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. Santos's current Days Payable of 162.02 is 179.6% 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 Santos and its competitors. For the Oil & Gas industry, the median Days Payable is 57.95 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Santos's current Days Payable is 162.02, which is 52% above median its own 10-year median of 106.89. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Santos stock overvalued right now?
Based on GuruFocus' analysis, Santos (SSLZY) is currently considered Fairly Valued. The stock's GF Value™ is $4.71, compared to a current price of $4.97 — trading 5.5% above its estimated fair value. The current Days Payable is 162.02, which is 52% above median its 10-year median of 106.89 and 179.6% above the Oil & Gas industry median of 57.95. Santos' overall GF Score™ is 79/100 with 5 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 Santos (SSLZY), the current Days Payable is 162.02 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 Santos (SSLZY) Overvalued in 2026?

Based on GuruFocus' analysis, Santos stock appears to be overvalued. The current stock price of $4.97 is trading 5.5% above its estimated GF Value™ of $4.71. GuruFocus considers Santos to be Fairly Valued.

Key valuation signals for SSLZY:

  • Days Payable: 162.02 (52% above median its 10-year median of 106.89)
  • GF Value™: $4.71 vs. price of $4.97 (5.5% above fair value)
  • GF Score™: 79/100 with 5 warning signs
  • Industry Position: 179.6% above the Oil & Gas median (#198 of 849)

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


Santos Business Description

Industry EnergyOil & Gas
Address 60 Flinders Street, Ground Floor Santos Centre, Adelaide, SA, AUS, 5000
Santos was founded in 1954. The company's name is an acronym for South Australia Northern Territory Oil Search. The first Cooper Basin gas discovery came in 1963, with initial supplies in 1969. Santos became a major enterprise, though over-reliance on the Cooper Basin, along with the Moomba field's inexorable decline, saw it struggle to maintain relevance in the first decade of the 21st century. However, the stage was set for a renaissance via conversion of coal seam gas into LNG in Queensland and conventional gas to LNG in PNG.
79GF Score

Get the complete analysis for SSLZY

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

$4.97
Price
$4.71
GF Value