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SalaTSE:2734 -0.16%57 Days Payable is 55.01 as of May. 2026, which is 1% above its 10-year median of 54.39. GuruFocus rates TSE:2734 with a GF Score™ of 57/100 and a GF Value™ of 円900.23 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 492 Conglomerates companies, Sala ranks worse than 65.04% on this metric.
Sala's average Accounts Payable for the
three
months ended in May. 2026 was 円28,333 Mil. Sala's Cost of Goods Sold for the
three
months ended in May. 2026 was 円47,002 Mil.
Hence, Sala's Days Payable for the
three
months ended in May. 2026 was 55.00.
The historical rank and industry rank for Sala's Days Payable or its related term are showing as below:
TSE:2734'
s Days Payable Range Over the Past 10 Years
Min: 42.74 Med: 54.39 Max: 59.77
Current: 42.74
During the past 13 years, Sala's highest Days Payable was 59.77. The lowest was 42.74. And the median was 54.39.
TSE:2734's Days Payable is ranked worse than 65.04% of 492
companies
in the Conglomerates industry
Industry Median: 54.38
vs TSE:2734: 42.74
Sala's Days Payable
increased
from May. 2025 (51.26) to May. 2026 (55.01).
It may suggest that Saladelayed paying its suppliers.
The historical data trend for Sala'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 Conglomerates subindustry, Sala'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.
Sala Days Payable vs Conglomerates Industry
For the Conglomerates industry and Industrials sector, Sala's Days Payable distribution charts can be found below:
* The bar in red indicates where Sala'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.
Sala's Days Payable for the fiscal year that ended in Nov. 2025 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.
Sala (TSE:2734) has a Days Payable of 55.01 as of May. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Sala and its competitors. This is near median its historical median of 54.39. Over the past decade, Sala's Days Payable has ranged from 42.74 to 59.77. According to the industry distribution chart, Sala ranks #320 out of 492 companies in the Conglomerates industry, placing it in the top 65%.
Is Sala's Days Payable too high?
Sala's current Days Payable of 55.01 is near median its 10-year median of 54.39. Over the past 10 years, this metric has ranged from a low of 42.74 to a high of 59.77. The Conglomerates industry median Days Payable is 54.38. Sala's value of 55.01 is 1.2% above this industry median. Based on the distribution chart, Sala ranks #320 out of 492 companies in the Conglomerates industry, which is below the industry midpoint. Overall, Sala has a GF Score™ of 57/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Sala's Days Payable compare to MMM and HON?
According to the Conglomerates industry distribution chart, Sala ranks #320 out of 492 companies for Days Payable. This places Sala in the lower half of its industry. The industry median Days Payable is 54.38. Sala's value of 55.01 is 1.2% above this benchmark. Historically, Sala's own Days Payable has ranged from 42.74 to 59.77 over the past decade. While the company's 10-year median is 54.39 vs. the industry median of 54.38, Sala 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 Conglomerates company?
The median Days Payable among Conglomerates companies is 54.38, based on 492 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. Sala's current Days Payable of 55.01 is 1.2% 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 Sala and its competitors. For the Conglomerates industry, the median Days Payable is 54.38 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sala's current Days Payable is 55.01, which is near median its own 10-year median of 54.39. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sala stock overvalued right now?
Based on GuruFocus' analysis, Sala (TSE:2734) is currently considered Significantly Overvalued. The stock's GF Value™ is 円900.23, compared to a current price of 円1,241.00 — trading 37.9% above its estimated fair value. The current Days Payable is 55.01, which is near median its 10-year median of 54.39 and 1.2% above the Conglomerates industry median of 54.38. Sala's overall GF Score™ is 57/100 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 Sala (TSE:2734), the current Days Payable is 55.01 as of May. 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 Sala (TSE:2734) Overvalued in 2026?
Based on GuruFocus' analysis, Sala stock appears to be overvalued.
The current stock price of 円1,241.00 is trading 37.9% above its estimated GF Value™ of 円900.23.
GuruFocus considers Sala to be Significantly Overvalued.
Key valuation signals for TSE:2734:
Days Payable: 55.01 (near median its 10-year median of 54.39)
GF Value™: 円900.23 vs. price of 円1,241.00 (37.9% above fair value)
Industry Position: 1.2% above the Conglomerates median (#320 of 492)
No single metric tells the full story. See the TSE:2734 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Sala Corp is a holding company engaged in the management and operation of subsidiaries. The company operates in Energy and Solutions, Car Life Support, Housing, Engineering and Maintenance, Animal Health Care, and Properties businesses.
57GF Score
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