S-Pool (TSE:2471) Days Payable: 50.06 (As of Feb. 2026) — 449% Above Median


TSE:2471 S-Pool Inc TSE:2471
76 GF Score
Price 円265.00
GF Value 円347.26
Valuation Modestly Undervalued
! 5 Warning Signs
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What is S-Pool Days Payable?

S-Pool TSE:2471 +0.76% 76 Days Payable is 50.06 as of Feb. 2026, which is 449% above its 10-year median of 9.12. GuruFocus rates TSE:2471 with a GF Score™ of 76/100 and a GF Value™ of 円347.26 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 941 Business Services companies, S-Pool ranks worse than 60.04% on this metric.

S-Pool's average Accounts Payable for the three months ended in Feb. 2026 was 円2,152 Mil. S-Pool's Cost of Goods Sold for the three months ended in Feb. 2026 was 円3,923 Mil. Hence, S-Pool's Days Payable for the three months ended in Feb. 2026 was 50.06.

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

TSE:2471' s Days Payable Range Over the Past 10 Years
Min: 3.32   Med: 9.12   Max: 251.58
Current: 34.59

During the past 13 years, S-Pool's highest Days Payable was 251.58. The lowest was 3.32. And the median was 9.12.

TSE:2471's Days Payable is ranked worse than
60.04% of 941 companies
in the Business Services industry
Industry Median: 46.9 vs TSE:2471: 34.59

S-Pool's Days Payable increased from Feb. 2025 (21.42) to Feb. 2026 (50.06). It may suggest that S-Pool delayed paying its suppliers.


S-Pool Days Payable Historical Data

* Premium members only.

The historical data trend for S-Pool'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.

S-Pool Days Payable Chart

S-Pool Annual Data
Trend Nov16 Nov17 Nov18 Nov19 Nov20 Nov21 Nov22 Nov23 Nov24 Nov25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 4.45 251.58 8.03 20.49 38.37

S-Pool Quarterly Data
Feb21 May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Nov24 Feb25 May25 Aug25 Nov25 Feb26
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 21.42 23.88 28.55 39.80 50.06

TSE:2471 vs CTAS, CPRT, ULS: Days Payable Comparison

For the Specialty Business Services subindustry, S-Pool'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-Pool Days Payable vs Business Services Industry

For the Business Services industry and Industrials sector, S-Pool's Days Payable distribution charts can be found below:

* The bar in red indicates where S-Pool's Days Payable falls into.


TSE:2471
76GF Score
S-Pool Inc TSE:2471
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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S-Pool 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.

S-Pool's Days Payable for the fiscal year that ended in Nov. 2025 is calculated as

Days Payable (A: Nov. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Nov. 2024 ) + Accounts Payable (A: Nov. 2025 )) / count ) / Cost of Goods Sold (A: Nov. 2025 )*Days in Period
=( (1091 + 2335) / 2 ) / 16294*365
=1713 / 16294*365
=38.37

S-Pool's Days Payable for the quarter that ended in Feb. 2026 is calculated as:

Days Payable (Q: Feb. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Nov. 2025 ) + Accounts Payable (Q: Feb. 2026 )) / count ) / Cost of Goods Sold (Q: Feb. 2026 )*Days in Period
=( (2335 + 1969) / 2 ) / 3923*365 / 4
=2152 / 3923*365 / 4
=50.06

* 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 50.06 mean?
S-Pool (TSE:2471) has a Days Payable of 50.06 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-Pool and its competitors. This is 449% above median its historical median of 9.12. Over the past decade, S-Pool's Days Payable has ranged from 3.32 to 251.58. According to the industry distribution chart, S-Pool ranks #565 out of 941 companies in the Business Services industry, placing it in the top 60%.
Is S-Pool's Days Payable too high?
S-Pool's current Days Payable of 50.06 is 449% above median its 10-year median of 9.12. Over the past 10 years, this metric has ranged from a low of 3.32 to a high of 251.58. The Business Services industry median Days Payable is 46.90. S-Pool's value of 50.06 is 6.7% above this industry median. Based on the distribution chart, S-Pool ranks #565 out of 941 companies in the Business Services industry, which is below the industry midpoint. Overall, S-Pool has a GF Score™ of 76/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does S-Pool's Days Payable compare to CTAS and CPRT?
According to the Business Services industry distribution chart, S-Pool ranks #565 out of 941 companies for Days Payable. This places S-Pool in the lower half of its industry. The industry median Days Payable is 46.90. S-Pool's value of 50.06 is 6.7% above this benchmark. Historically, S-Pool's own Days Payable has ranged from 3.32 to 251.58 over the past decade. While the company's 10-year median is 9.12 vs. the industry median of 46.90, S-Pool 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 Business Services company?
The median Days Payable among Business Services companies is 46.90, based on 941 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-Pool's current Days Payable of 50.06 is 6.7% 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 S-Pool and its competitors. For the Business Services industry, the median Days Payable is 46.90 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. S-Pool's current Days Payable is 50.06, which is 449% above median its own 10-year median of 9.12. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is S-Pool stock overvalued right now?
Based on GuruFocus' analysis, S-Pool (TSE:2471) is currently considered Modestly Undervalued. The stock's GF Value™ is 円347.26, compared to a current price of 円265.00 — trading 23.7% below its estimated fair value. The current Days Payable is 50.06, which is 449% above median its 10-year median of 9.12 and 6.7% above the Business Services industry median of 46.90. S-Pool's overall GF Score™ is 76/100 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 S-Pool (TSE:2471), the current Days Payable is 50.06 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-Pool (TSE:2471) Overvalued in 2026?

Based on GuruFocus' analysis, S-Pool stock appears to be undervalued. The current stock price of 円265.00 is trading 23.7% below its estimated GF Value™ of 円347.26. GuruFocus considers S-Pool to be Modestly Undervalued.

Key valuation signals for TSE:2471:

  • Days Payable: 50.06 (449% above median its 10-year median of 9.12)
  • GF Value™: 円347.26 vs. price of 円265.00 (23.7% below fair value)
  • GF Score™: 76/100 with 5 warning signs
  • Industry Position: 6.7% above the Business Services median (#565 of 941)

No single metric tells the full story. See the TSE:2471 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


S-Pool Business Description

Address 3, No. 3 Building, No. 15 Rick Hugh Edobashi 2-chome, Tokyo, JPN
S-Pool Inc is engaged in providing business solutions and human resource solutions. The solutions offered by the company include employment support service for people with disabilities, logistics outsourcing service, sales support service, and professional talent bank service.
76GF Score

Get the complete analysis for TSE:2471

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

円265.00
Price
円347.26
GF Value