SLD Entertainment (TSE:3223) Days Payable: 52.08 (As of Feb. 2026) — 39% Above Median


TSE:3223 SLD Entertainment Inc TSE:3223
55 GF Score
Price 円936.00
GF Value 円1,018.80
Valuation Fairly Valued
! 2 Warning Signs
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What is SLD Entertainment Days Payable?

SLD Entertainment TSE:3223 +1.96% 55 Days Payable is 52.08 as of Feb. 2026, which is 39% above its 10-year median of 37.57. GuruFocus rates TSE:3223 with a GF Score™ of 55/100 and a GF Value™ of 円1,018.80 (Fairly Valued). The stock has 2 warning signs investors should review. Among 351 Restaurants companies, SLD Entertainment ranks better than 68.66% on this metric.

SLD Entertainment's average Accounts Payable for the six months ended in Feb. 2026 was 円101 Mil. SLD Entertainment's Cost of Goods Sold for the six months ended in Feb. 2026 was 円353 Mil. Hence, SLD Entertainment's Days Payable for the six months ended in Feb. 2026 was 52.08.

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

TSE:3223' s Days Payable Range Over the Past 10 Years
Min: 16.89   Med: 37.57   Max: 49.38
Current: 48.94

During the past 13 years, SLD Entertainment's highest Days Payable was 49.38. The lowest was 16.89. And the median was 37.57.

TSE:3223's Days Payable is ranked better than
68.66% of 351 companies
in the Restaurants industry
Industry Median: 34.74 vs TSE:3223: 48.94

SLD Entertainment's Days Payable declined from Feb. 2025 (52.29) to Feb. 2026 (52.08). It may suggest that SLD Entertainment accelerated paying its suppliers.


SLD Entertainment Days Payable Historical Data

* Premium members only.

The historical data trend for SLD Entertainment'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.

SLD Entertainment Days Payable Chart

SLD Entertainment Annual Data
Trend Mar17 Mar18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 28.53 37.57 45.27 44.01 45.36

SLD Entertainment Semi-Annual Data
Mar16 Sep16 Mar17 Sep17 Mar18 Sep18 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 52.24 47.96 52.29 49.39 52.08

TSE:3223 vs MCD, SBUX, YUM: Days Payable Comparison

For the Restaurants subindustry, SLD Entertainment'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.


SLD Entertainment Days Payable vs Restaurants Industry

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

* The bar in red indicates where SLD Entertainment's Days Payable falls into.


TSE:3223
55GF Score
SLD Entertainment Inc TSE:3223
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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SLD Entertainment 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.

SLD Entertainment'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
=( (84.447 + 92.157) / 2 ) / 710.525*365
=88.302 / 710.525*365
=45.36

SLD Entertainment'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
=( (109.196 + 92.157) / 2 ) / 352.765*365 / 2
=100.6765 / 352.765*365 / 2
=52.08

* 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 52.08 mean?
SLD Entertainment (TSE:3223) has a Days Payable of 52.08 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 SLD Entertainment and its competitors. This is 39% above median its historical median of 37.57. Over the past decade, SLD Entertainment's Days Payable has ranged from 16.89 to 49.38. According to the industry distribution chart, SLD Entertainment ranks #110 out of 351 companies in the Restaurants industry, placing it in the top 31.3%.
Is SLD Entertainment's Days Payable too high?
SLD Entertainment's current Days Payable of 52.08 is 39% above median its 10-year median of 37.57. Over the past 10 years, this metric has ranged from a low of 16.89 to a high of 49.38. The Restaurants industry median Days Payable is 34.74. SLD Entertainment's value of 52.08 is 49.9% above this industry median. Based on the distribution chart, SLD Entertainment ranks #110 out of 351 companies in the Restaurants industry, which is above the industry midpoint. Overall, SLD Entertainment has a GF Score™ of 55/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does SLD Entertainment's Days Payable compare to MCD and SBUX?
According to the Restaurants industry distribution chart, SLD Entertainment ranks #110 out of 351 companies for Days Payable. This puts SLD Entertainment in the upper half of its industry. The industry median Days Payable is 34.74. SLD Entertainment's value of 52.08 is 49.9% above this benchmark. Historically, SLD Entertainment's own Days Payable has ranged from 16.89 to 49.38 over the past decade. While the company's 10-year median is 37.57 vs. the industry median of 34.74, SLD Entertainment 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 34.74, based on 351 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. SLD Entertainment's current Days Payable of 52.08 is 49.9% 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 SLD Entertainment and its competitors. For the Restaurants industry, the median Days Payable is 34.74 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. SLD Entertainment's current Days Payable is 52.08, which is 39% above median its own 10-year median of 37.57. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SLD Entertainment stock overvalued right now?
Based on GuruFocus' analysis, SLD Entertainment (TSE:3223) is currently considered Fairly Valued. The stock's GF Value™ is 円1,018.80, compared to a current price of 円936.00 — trading 8.1% below its estimated fair value. The current Days Payable is 52.08, which is 39% above median its 10-year median of 37.57 and 49.9% above the Restaurants industry median of 34.74. SLD Entertainment's overall GF Score™ is 55/100 with 2 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 SLD Entertainment (TSE:3223), the current Days Payable is 52.08 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 SLD Entertainment (TSE:3223) Overvalued in 2026?

Based on GuruFocus' analysis, SLD Entertainment stock appears to be undervalued. The current stock price of 円936.00 is trading 8.1% below its estimated GF Value™ of 円1,018.80. GuruFocus considers SLD Entertainment to be Fairly Valued.

Key valuation signals for TSE:3223:

  • Days Payable: 52.08 (39% above median its 10-year median of 37.57)
  • GF Value™: 円1,018.80 vs. price of 円936.00 (8.1% below fair value)
  • GF Score™: 55/100 with 2 warning signs
  • Industry Position: 49.9% above the Restaurants median (#110 of 351)

No single metric tells the full story. See the TSE:3223 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


SLD Entertainment Business Description

Address 4-1-23 Shiba, 18th Floor, Mita NN Building, Minato-ku, Tokyo, JPN, 108-0014
SLD Entertainment Inc operates a chain of restaurants. It operates a dining cafe under the Kawara CAFE & DINING brand name and food and beverage outlets under the LOOP brand name. Geographically, the activities are carried out in the region of Japan.
55GF Score

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

円936.00
Price
円1,018.80
GF Value