SFP Holdings Co (TSE:3198) Days Payable: 33.15 (As of Feb. 2026) — Near Median


TSE:3198 SFP Holdings Co Ltd TSE:3198
75 GF Score
Price 円2,225.00
GF Value 円2,437.99
Valuation Fairly Valued
! 3 Warning Signs
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What is SFP Holdings Co Days Payable?

SFP Holdings Co TSE:3198 75 Days Payable is 33.15 as of Feb. 2026, which is 7% above its 10-year median of 30.84. GuruFocus rates TSE:3198 with a GF Score™ of 75/100 and a GF Value™ of 円2,437.99 (Fairly Valued). The stock has 3 warning signs investors should review. Among 353 Restaurants companies, SFP Holdings Co ranks worse than 54.39% on this metric.

SFP Holdings Co's average Accounts Payable for the six months ended in Feb. 2026 was 円859 Mil. SFP Holdings Co's Cost of Goods Sold for the six months ended in Feb. 2026 was 円4,727 Mil. Hence, SFP Holdings Co's Days Payable for the six months ended in Feb. 2026 was 33.15.

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

TSE:3198' s Days Payable Range Over the Past 10 Years
Min: 22.03   Med: 30.84   Max: 45.94
Current: 32.62

During the past 13 years, SFP Holdings Co's highest Days Payable was 45.94. The lowest was 22.03. And the median was 30.84.

TSE:3198's Days Payable is ranked worse than
54.39% of 353 companies
in the Restaurants industry
Industry Median: 34.81 vs TSE:3198: 32.62

SFP Holdings Co's Days Payable declined from Feb. 2025 (33.56) to Feb. 2026 (33.15). It may suggest that SFP Holdings Co accelerated paying its suppliers.


SFP Holdings Co Days Payable Historical Data

* Premium members only.

The historical data trend for SFP Holdings Co'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.

SFP Holdings Co Days Payable Chart

SFP Holdings Co Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 22.14 22.03 31.52 32.16 31.34

SFP Holdings Co Semi-Annual Data
Aug16 Feb17 Aug17 Feb18 Aug18 Feb19 Aug19 Feb20 Aug20 Feb21 Aug21 Feb22 Aug22 Feb23 Aug23 Feb24 Aug24 Feb25 Aug25 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 33.82 33.47 33.56 33.36 33.15

TSE:3198 vs MCD, SBUX, YUM: Days Payable Comparison

For the Restaurants subindustry, SFP Holdings Co'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.


SFP Holdings Co Days Payable vs Restaurants Industry

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

* The bar in red indicates where SFP Holdings Co's Days Payable falls into.


TSE:3198
75GF Score
SFP Holdings Co Ltd TSE:3198
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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SFP Holdings Co 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.

SFP Holdings Co's Days Payable for the fiscal year that ended in Feb. 2026 is calculated as

Days Payable (A: Feb. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Feb. 2025 ) + Accounts Payable (A: Feb. 2026 )) / count ) / Cost of Goods Sold (A: Feb. 2026 )*Days in Period
=( (791.533 + 815.498) / 2 ) / 9359.118*365
=803.5155 / 9359.118*365
=31.34

SFP Holdings Co'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: Aug. 2025 ) + Accounts Payable (Q: Feb. 2026 )) / count ) / Cost of Goods Sold (Q: Feb. 2026 )*Days in Period
=( (901.86 + 815.498) / 2 ) / 4727.254*365 / 2
=858.679 / 4727.254*365 / 2
=33.15

* 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 33.15 mean?
SFP Holdings Co (TSE:3198) has a Days Payable of 33.15 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 SFP Holdings Co and its competitors. This is near median its historical median of 30.84. Over the past decade, SFP Holdings Co's Days Payable has ranged from 22.03 to 45.94. According to the industry distribution chart, SFP Holdings Co ranks #192 out of 353 companies in the Restaurants industry, placing it in the top 54.4%.
Is SFP Holdings Co's Days Payable too high?
SFP Holdings Co's current Days Payable of 33.15 is near median its 10-year median of 30.84. Over the past 10 years, this metric has ranged from a low of 22.03 to a high of 45.94. The Restaurants industry median Days Payable is 34.81. SFP Holdings Co's value of 33.15 is 4.8% below this industry median. Based on the distribution chart, SFP Holdings Co ranks #192 out of 353 companies in the Restaurants industry, which is below the industry midpoint. Overall, SFP Holdings Co has a GF Score™ of 75/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does SFP Holdings Co's Days Payable compare to MCD and SBUX?
According to the Restaurants industry distribution chart, SFP Holdings Co ranks #192 out of 353 companies for Days Payable. This places SFP Holdings Co in the lower half of its industry. The industry median Days Payable is 34.81. SFP Holdings Co's value of 33.15 is 4.8% below this benchmark. Historically, SFP Holdings Co's own Days Payable has ranged from 22.03 to 45.94 over the past decade. While the company's 10-year median is 30.84 vs. the industry median of 34.81, SFP Holdings Co 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 Restaurants company?
The median Days Payable among Restaurants companies is 34.81, based on 353 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. SFP Holdings Co's current Days Payable of 33.15 is 4.8% 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 SFP Holdings Co and its competitors. For the Restaurants industry, the median Days Payable is 34.81 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. SFP Holdings Co's current Days Payable is 33.15, which is near median its own 10-year median of 30.84. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SFP Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, SFP Holdings Co (TSE:3198) is currently considered Fairly Valued. The stock's GF Value™ is 円2,437.99, compared to a current price of 円2,225.00 — trading 8.7% below its estimated fair value. The current Days Payable is 33.15, which is near median its 10-year median of 30.84 and 4.8% below the Restaurants industry median of 34.81. SFP Holdings Co's overall GF Score™ is 75/100 with 3 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 SFP Holdings Co (TSE:3198), the current Days Payable is 33.15 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 SFP Holdings Co (TSE:3198) Overvalued in 2026?

Based on GuruFocus' analysis, SFP Holdings Co stock appears to be undervalued. The current stock price of 円2,225.00 is trading 8.7% below its estimated GF Value™ of 円2,437.99. GuruFocus considers SFP Holdings Co to be Fairly Valued.

Key valuation signals for TSE:3198:

  • Days Payable: 33.15 (near median its 10-year median of 30.84)
  • GF Value™: 円2,437.99 vs. price of 円2,225.00 (8.7% below fair value)
  • GF Score™: 75/100 with 3 warning signs
  • Industry Position: 4.8% below the Restaurants median (#192 of 353)

No single metric tells the full story. See the TSE:3198 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


SFP Holdings Co Business Description

Address 2-24-7 Tamagawa, 8th Floor, Hagiwara Building 2, Setagaya-ku, Tokyo, JPN, 158-0094
SFP Holdings Co Ltd manages restaurants. The company's brand list consists of Tori Shoten, Iskokaru Fishery, Tsukasa Sushi, Spain Bar CASA DEL GUAPO, and others.
75GF Score

Get the complete analysis for TSE:3198

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

円2,225.00
Price
円2,437.99
GF Value