Saint Marc Holdings Co (TSE:3395) Days Payable: 53.26 (As of Mar. 2026) — Near Median

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TSE:3395 Saint Marc Holdings Co Ltd TSE:3395
66 GF Score
Price 円2,539.00
GF Value 円3,230.46
Valuation Modestly Undervalued
! 2 Warning Signs
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What is Saint Marc Holdings Co Days Payable?

Saint Marc Holdings Co TSE:3395 -0.04% 66 Days Payable is 53.26 as of Mar. 2026, which is 4% below its 10-year median of 55.56. GuruFocus rates TSE:3395 with a GF Score™ of 66/100 and a GF Value™ of 円3,230.46 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 352 Restaurants companies, Saint Marc Holdings Co ranks better than 69.03% on this metric.

Saint Marc Holdings Co's average Accounts Payable for the three months ended in Mar. 2026 was 円3,507 Mil. Saint Marc Holdings Co's Cost of Goods Sold for the three months ended in Mar. 2026 was 円6,009 Mil. Hence, Saint Marc Holdings Co's Days Payable for the three months ended in Mar. 2026 was 53.26.

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

TSE:3395' s Days Payable Range Over the Past 10 Years
Min: 49.01   Med: 55.56   Max: 64.65
Current: 49.32

During the past 13 years, Saint Marc Holdings Co's highest Days Payable was 64.65. The lowest was 49.01. And the median was 55.56.

TSE:3395's Days Payable is ranked better than
69.03% of 352 companies
in the Restaurants industry
Industry Median: 35.46 vs TSE:3395: 49.32

Saint Marc Holdings Co's Days Payable increased from Mar. 2025 (51.48) to Mar. 2026 (53.26). It may suggest that Saint Marc Holdings Co delayed paying its suppliers.


Saint Marc Holdings Co Days Payable Historical Data

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The historical data trend for Saint Marc 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.

Saint Marc Holdings Co Days Payable Chart

Saint Marc Holdings Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 59.45 52.46 53.33 58.25 51.82

Saint Marc Holdings Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 51.48 48.21 44.80 48.43 53.26

TSE:3395 vs MCD, SBUX, YUM: Days Payable Comparison

For the Restaurants subindustry, Saint Marc 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.


Saint Marc Holdings Co Days Payable vs Restaurants Industry

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

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


TSE:3395
66GF Score
Saint Marc Holdings Co Ltd TSE:3395
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Saint Marc 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.

Saint Marc Holdings Co's Days Payable for the fiscal year that ended in Mar. 2026 is calculated as

Days Payable (A: Mar. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Mar. 2025 ) + Accounts Payable (A: Mar. 2026 )) / count ) / Cost of Goods Sold (A: Mar. 2026 )*Days in Period
=( (3223.444 + 3505.891) / 2 ) / 23699.278*365
=3364.6675 / 23699.278*365
=51.82

Saint Marc Holdings Co's Days Payable for the quarter that ended in Mar. 2026 is calculated as:

Days Payable (Q: Mar. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Dec. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (3507.62 + 3505.891) / 2 ) / 6008.501*365 / 4
=3506.7555 / 6008.501*365 / 4
=53.26

* 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 53.26 mean?
Saint Marc Holdings Co (TSE:3395) has a Days Payable of 53.26 as of Mar. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Saint Marc Holdings Co and its competitors. This is near median its historical median of 55.56. Over the past decade, Saint Marc Holdings Co's Days Payable has ranged from 49.01 to 64.65. According to the industry distribution chart, Saint Marc Holdings Co ranks #109 out of 352 companies in the Restaurants industry, placing it in the top 31%.
Is Saint Marc Holdings Co's Days Payable too high?
Saint Marc Holdings Co's current Days Payable of 53.26 is near median its 10-year median of 55.56. Over the past 10 years, this metric has ranged from a low of 49.01 to a high of 64.65. The Restaurants industry median Days Payable is 35.46. Saint Marc Holdings Co's value of 53.26 is 50.2% above this industry median. Based on the distribution chart, Saint Marc Holdings Co ranks #109 out of 352 companies in the Restaurants industry, which is above the industry midpoint. Overall, Saint Marc Holdings Co has a GF Score™ of 66/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Saint Marc Holdings Co's Days Payable compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Saint Marc Holdings Co ranks #109 out of 352 companies for Days Payable. This puts Saint Marc Holdings Co in the upper half of its industry. The industry median Days Payable is 35.46. Saint Marc Holdings Co's value of 53.26 is 50.2% above this benchmark. Historically, Saint Marc Holdings Co's own Days Payable has ranged from 49.01 to 64.65 over the past decade. While the company's 10-year median is 55.56 vs. the industry median of 35.46, Saint Marc Holdings Co 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 35.46, based on 352 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. Saint Marc Holdings Co's current Days Payable of 53.26 is 50.2% 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 Saint Marc Holdings Co and its competitors. For the Restaurants industry, the median Days Payable is 35.46 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Saint Marc Holdings Co's current Days Payable is 53.26, which is near median its own 10-year median of 55.56. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Saint Marc Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, Saint Marc Holdings Co (TSE:3395) is currently considered Modestly Undervalued. The stock's GF Value™ is 円3,230.46, compared to a current price of 円2,539.00 — trading 21.4% below its estimated fair value. The current Days Payable is 53.26, which is near median its 10-year median of 55.56 and 50.2% above the Restaurants industry median of 35.46. Saint Marc Holdings Co's overall GF Score™ is 66/100 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 Saint Marc Holdings Co (TSE:3395), the current Days Payable is 53.26 as of Mar. 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 Saint Marc Holdings Co (TSE:3395) Overvalued in 2026?

Based on GuruFocus' analysis, Saint Marc Holdings Co stock appears to be undervalued. The current stock price of 円2,539.00 is trading 21.4% below its estimated GF Value™ of 円3,230.46. GuruFocus considers Saint Marc Holdings Co to be Modestly Undervalued.

Key valuation signals for TSE:3395:

  • Days Payable: 53.26 (near median its 10-year median of 55.56)
  • GF Value™: 円3,230.46 vs. price of 円2,539.00 (21.4% below fair value)
  • GF Score™: 66/100 with 2 warning signs
  • Industry Position: 50.2% above the Restaurants median (#109 of 352)

No single metric tells the full story. See the TSE:3395 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Saint Marc Holdings Co Business Description

Address 173 North 104 Hirata, Kita-ku, Okayama Prefecture, Okayama, JPN, 700-0952
Saint Marc Holdings Co Ltd operates a chain of restaurants and cafe. The company along with its subsidiaries manages food business. It is organized in Restaurant and Fast Food divisions. It mainly deals with the management of eateries like bakeries, noodle shops, restaurants, sushi bars, and its flagship Saint Marc Cafe.
66GF Score

Get the complete analysis for TSE:3395

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

円2,539.00
Price
円3,230.46
GF Value