SSPPF (SSP Group) Days Payable: 82.78 (As of Mar. 2026) — 185% Above Median


SSPPF SSP Group PLC SSPPF
75 GF Score
Price $2.16
GF Value $2.23
Valuation Modestly Undervalued
! 9 Warning Signs
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What is SSP Group Days Payable?

SSP Group SSPPF 75 Days Payable is 82.78 as of Mar. 2026, which is 185% above its 10-year median of 29.07. GuruFocus rates SSPPF with a GF Score™ of 75/100 and a GF Value™ of $2.23 (Modestly Undervalued). The stock has 9 warning signs investors should review. Among 356 Restaurants companies, SSP Group ranks better than 87.64% on this metric.

SSP Group's average Accounts Payable for the six months ended in Mar. 2026 was $623 Mil. SSP Group's Cost of Goods Sold for the six months ended in Mar. 2026 was $1,374 Mil. Hence, SSP Group's Days Payable for the six months ended in Mar. 2026 was 82.78.

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

SSPPF' s Days Payable Range Over the Past 10 Years
Min: 23.51   Med: 29.07   Max: 98.93
Current: 98.93

During the past 13 years, SSP Group's highest Days Payable was 98.93. The lowest was 23.51. And the median was 29.07.

SSPPF's Days Payable is ranked better than
87.64% of 356 companies
in the Restaurants industry
Industry Median: 34.875 vs SSPPF: 98.93

SSP Group's Days Payable increased from Mar. 2025 (75.23) to Mar. 2026 (82.78). It may suggest that SSP Group delayed paying its suppliers.


SSP Group Days Payable Historical Data

* Premium members only.

The historical data trend for SSP Group'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.

SSP Group Days Payable Chart

SSP Group Annual Data
Trend Sep16 Sep17 Sep18 Sep19 Sep20 Sep21 Sep22 Sep23 Sep24 Sep25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 58.98 29.75 22.62 24.95 29.51

SSP Group Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 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 80.33 79.19 75.23 79.23 82.78

SSPPF vs MCD, SBUX, CMG: Days Payable Comparison

For the Restaurants subindustry, SSP Group'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.


SSP Group Days Payable vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, SSP Group's Days Payable distribution charts can be found below:

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


SSPPF
75GF Score
SSP Group PLC SSPPF
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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SSP Group 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.

SSP Group's Days Payable for the fiscal year that ended in Sep. 2025 is calculated as

Days Payable (A: Sep. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Sep. 2024 ) + Accounts Payable (A: Sep. 2025 )) / count ) / Cost of Goods Sold (A: Sep. 2025 )*Days in Period
=( (184.127 + 237.973) / 2 ) / 2610.27*365
=211.05 / 2610.27*365
=29.51

SSP Group'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: Sep. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (237.973 + 1008.667) / 2 ) / 1374.267*365 / 2
=623.32 / 1374.267*365 / 2
=82.78

* 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 82.78 mean?
SSP Group (SSPPF) has a Days Payable of 82.78 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 SSP Group and its competitors. This is 185% above median its historical median of 29.07. Over the past decade, SSP Group's Days Payable has ranged from 23.51 to 98.93. According to the industry distribution chart, SSP Group ranks #44 out of 356 companies in the Restaurants industry, placing it in the top 12.4%.
Is SSP Group's Days Payable too high?
SSP Group's current Days Payable of 82.78 is 185% above median its 10-year median of 29.07. Over the past 10 years, this metric has ranged from a low of 23.51 to a high of 98.93. The Restaurants industry median Days Payable is 34.88. SSP Group's value of 82.78 is 137.4% above this industry median. Based on the distribution chart, SSP Group ranks #44 out of 356 companies in the Restaurants industry, which is in the top quartile — a strong position relative to peers. Overall, SSP Group has a GF Score™ of 75/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does SSP Group's Days Payable compare to MCD and SBUX?
According to the Restaurants industry distribution chart, SSP Group ranks #44 out of 356 companies for Days Payable. This places SSP Group in the top 12% of its industry — outperforming the majority of peers. The industry median Days Payable is 34.88. SSP Group's value of 82.78 is 137.4% above this benchmark. Historically, SSP Group's own Days Payable has ranged from 23.51 to 98.93 over the past decade. While the company's 10-year median is 29.07 vs. the industry median of 34.88, SSP Group 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 Restaurants company?
The median Days Payable among Restaurants companies is 34.88, based on 356 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. SSP Group's current Days Payable of 82.78 is 137.4% 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 SSP Group and its competitors. For the Restaurants industry, the median Days Payable is 34.88 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. SSP Group's current Days Payable is 82.78, which is 185% above median its own 10-year median of 29.07. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SSP Group stock overvalued right now?
Based on GuruFocus' analysis, SSP Group (SSPPF) is currently considered Modestly Undervalued. The stock's GF Value™ is $2.23, compared to a current price of $2.16 — trading 3.3% below its estimated fair value. The current Days Payable is 82.78, which is 185% above median its 10-year median of 29.07 and 137.4% above the Restaurants industry median of 34.88. SSP Group's overall GF Score™ is 75/100 with 9 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 SSP Group (SSPPF), the current Days Payable is 82.78 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 SSP Group (SSPPF) Overvalued in 2026?

Based on GuruFocus' analysis, SSP Group stock appears to be undervalued. The current stock price of $2.16 is trading 3.3% below its estimated GF Value™ of $2.23. GuruFocus considers SSP Group to be Modestly Undervalued.

Key valuation signals for SSPPF:

  • Days Payable: 82.78 (185% above median its 10-year median of 29.07)
  • GF Value™: $2.23 vs. price of $2.16 (3.3% below fair value)
  • GF Score™: 75/100 with 9 warning signs
  • Industry Position: 137.4% above the Restaurants median (#44 of 356)

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


SSP Group Business Description

Other Exchanges SSPGl:UKSSPG:UK83S2:Germany
Address 32 Jamestown Road, Jamestown Wharf, London, GBR, NW1 7HW
SSP Group PLC operates food and beverage units in travel locations such as airports and railway stations. Units range from coffee shops and sandwich bars to casual and fine-dining restaurants. Its units operate under more than 300 different brand names, including both proprietary brands and franchised brands, such as Starbucks and Burger King. Its segments include the UK and Ireland, Continental Europe, North America, and Asia Pacific and Eastern Europe & Middle East (APAC & EEME).
75GF Score

Get the complete analysis for SSPPF

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

$2.16
Price
$2.23
GF Value