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S FoodsTSE:2292 -0.29%70 Days Payable is 26.64 as of Feb. 2026, which is 9% below its 10-year median of 29.39. GuruFocus rates TSE:2292 with a GF Score™ of 70/100 and a GF Value™ of 円3,185.27 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 1,891 Consumer Packaged Goods companies, S Foods ranks worse than 74.56% on this metric.
S Foods's average Accounts Payable for the
three
months ended in Feb. 2026 was 円32,374 Mil. S Foods's Cost of Goods Sold for the
three
months ended in Feb. 2026 was 円110,884 Mil.
Hence, S Foods's Days Payable for the
three
months ended in Feb. 2026 was 26.64.
The historical rank and industry rank for S Foods's Days Payable or its related term are showing as below:
TSE:2292'
s Days Payable Range Over the Past 10 Years
Min: 23.93 Med: 29.39 Max: 34.67
Current: 27.36
During the past 13 years, S Foods's highest Days Payable was 34.67. The lowest was 23.93. And the median was 29.39.
TSE:2292's Days Payable is ranked worse than 74.56% of 1891
companies
in the Consumer Packaged Goods industry
Industry Median: 44.15
vs TSE:2292: 27.36
S Foods's Days Payable
increased
from Feb. 2025 (26.63) to Feb. 2026 (26.64).
It may suggest that S Foodsdelayed paying its suppliers.
S Foods Days Payable Related Terms
S Foods Days Payable Historical Data
* Premium members only.
The historical data trend for S Foods'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.
For the Farm Products subindustry, S Foods'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.
S Foods Days Payable vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, S Foods's Days Payable distribution charts can be found below:
* The bar in red indicates where S Foods's Days Payable falls into.
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.
S Foods's Days Payable for the fiscal year that ended in Feb. 2026 is calculated as
* 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.
S Foods (TSE:2292) has a Days Payable of 26.64 as of Feb. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on S Foods and its competitors. This is near median its historical median of 29.39. Over the past decade, S Foods' Days Payable has ranged from 23.93 to 34.67. According to the industry distribution chart, S Foods ranks #1410 out of 1891 companies in the Consumer Packaged Goods industry, placing it in the top 74.6%.
Is S Foods' Days Payable too high?
S Foods' current Days Payable of 26.64 is near median its 10-year median of 29.39. Over the past 10 years, this metric has ranged from a low of 23.93 to a high of 34.67. The Consumer Packaged Goods industry median Days Payable is 44.15. S Foods' value of 26.64 is 39.7% below this industry median. Based on the distribution chart, S Foods ranks #1410 out of 1891 companies in the Consumer Packaged Goods industry, which is below the industry midpoint. Overall, S Foods has a GF Score™ of 70/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does S Foods' Days Payable compare to ADM and BG?
According to the Consumer Packaged Goods industry distribution chart, S Foods ranks #1410 out of 1891 companies for Days Payable. This places S Foods in the lower half of its industry. The industry median Days Payable is 44.15. S Foods' value of 26.64 is 39.7% below this benchmark. Historically, S Foods' own Days Payable has ranged from 23.93 to 34.67 over the past decade. While the company's 10-year median is 29.39 vs. the industry median of 44.15, S Foods has consistently been below 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 Consumer Packaged Goods company?
The median Days Payable among Consumer Packaged Goods companies is 44.15, based on 1,891 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. S Foods's current Days Payable of 26.64 is 39.7% below 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 S Foods and its competitors. For the Consumer Packaged Goods industry, the median Days Payable is 44.15 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. S Foods's current Days Payable is 26.64, which is near median its own 10-year median of 29.39. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is S Foods stock overvalued right now?
Based on GuruFocus' analysis, S Foods (TSE:2292) is currently considered Modestly Undervalued. The stock's GF Value™ is 円3,185.27, compared to a current price of 円2,753.00 — trading 13.6% below its estimated fair value. The current Days Payable is 26.64, which is near median its 10-year median of 29.39 and 39.7% below the Consumer Packaged Goods industry median of 44.15. S Foods' overall GF Score™ is 70/100 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 S Foods (TSE:2292), the current Days Payable is 26.64 as of Feb. 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 S Foods (TSE:2292) Overvalued in 2026?
Based on GuruFocus' analysis, S Foods stock appears to be undervalued.
The current stock price of 円2,753.00 is trading 13.6% below its estimated GF Value™ of 円3,185.27.
GuruFocus considers S Foods to be Modestly Undervalued.
Key valuation signals for TSE:2292:
Days Payable: 26.64 (near median its 10-year median of 29.39)
GF Value™: 円3,185.27 vs. price of 円2,753.00 (13.6% below fair value)
Industry Position: 39.7% below the Consumer Packaged Goods median (#1410 of 1891)
No single metric tells the full story. See the TSE:2292 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
S Foods Inc is a Japan-based company that makes and sells meat products. Operations are broken up into three business segments. The Wholesale and Manufacturing segment is engaged in the manufacturing and sale of processed meat, cooked food, prepared food, sauces and seasonings, as well as the sale of meat. The Retail segment is engaged in the retail of meat and the operation of restaurants. The Others segment sells health food and leases real estate properties. S Foods also sells water, leases real estate, and operates refrigerated warehouses.
70GF Score
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