Sfinks Polska (WAR:SFS) Days Payable: 110.54 (As of Mar. 2026) — 64% Above Median


WAR:SFS Sfinks Polska SA WAR:SFS
29 GF Score
Price zł0.49
GF Value zł0.30
Valuation Significantly Overvalued
! 9 Warning Signs
View Full Analysis

What is Sfinks Polska Days Payable?

Sfinks Polska WAR:SFS +4.27% 29 Days Payable is 110.54 as of Mar. 2026, which is 64% above its 10-year median of 67.20. GuruFocus rates WAR:SFS with a GF Score™ of 29/100 and a GF Value™ of zł0.30 (Significantly Overvalued). The stock has 9 warning signs investors should review. Among 357 Restaurants companies, Sfinks Polska ranks better than 88.8% on this metric.

Sfinks Polska's average Accounts Payable for the three months ended in Mar. 2026 was zł10.33 Mil. Sfinks Polska's Cost of Goods Sold for the three months ended in Mar. 2026 was zł8.53 Mil. Hence, Sfinks Polska's Days Payable for the three months ended in Mar. 2026 was 110.54.

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

WAR:SFS' s Days Payable Range Over the Past 10 Years
Min: 41.58   Med: 67.2   Max: 246.16
Current: 105.04

During the past 13 years, Sfinks Polska's highest Days Payable was 246.16. The lowest was 41.58. And the median was 67.20.

WAR:SFS's Days Payable is ranked better than
88.8% of 357 companies
in the Restaurants industry
Industry Median: 34.94 vs WAR:SFS: 105.04

Sfinks Polska's Days Payable increased from Mar. 2025 (93.85) to Mar. 2026 (110.54). It may suggest that Sfinks Polska delayed paying its suppliers.


Sfinks Polska Days Payable Historical Data

* Premium members only.

The historical data trend for Sfinks Polska'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.

Sfinks Polska Days Payable Chart

Sfinks Polska Annual Data
Trend Nov16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 246.16 113.79 68.26 66.13 107.92

Sfinks Polska 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 93.85 92.16 109.05 114.92 110.54

WAR:SFS vs MCD, SBUX, CMG: Days Payable Comparison

For the Restaurants subindustry, Sfinks Polska'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.


Sfinks Polska Days Payable vs Restaurants Industry

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

* The bar in red indicates where Sfinks Polska's Days Payable falls into.


WAR:SFS
29GF Score
Sfinks Polska SA WAR:SFS
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sfinks Polska 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.

Sfinks Polska's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as

Days Payable (A: Dec. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Dec. 2024 ) + Accounts Payable (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (13.7 + 10.921) / 2 ) / 41.636*365
=12.3105 / 41.636*365
=107.92

Sfinks Polska'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
=( (10.921 + 9.748) / 2 ) / 8.531*365 / 4
=10.3345 / 8.531*365 / 4
=110.54

* 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 110.54 mean?
Sfinks Polska (WAR:SFS) has a Days Payable of 110.54 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 Sfinks Polska and its competitors. This is 64% above median its historical median of 67.20. Over the past decade, Sfinks Polska's Days Payable has ranged from 41.58 to 246.16. According to the industry distribution chart, Sfinks Polska ranks #40 out of 357 companies in the Restaurants industry, placing it in the top 11.2%.
Is Sfinks Polska's Days Payable too high?
Sfinks Polska's current Days Payable of 110.54 is 64% above median its 10-year median of 67.20. Over the past 10 years, this metric has ranged from a low of 41.58 to a high of 246.16. The Restaurants industry median Days Payable is 34.94. Sfinks Polska's value of 110.54 is 216.4% above this industry median. Based on the distribution chart, Sfinks Polska ranks #40 out of 357 companies in the Restaurants industry, which is in the top quartile — a strong position relative to peers. Overall, Sfinks Polska has a GF Score™ of 29/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Sfinks Polska's Days Payable compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Sfinks Polska ranks #40 out of 357 companies for Days Payable. This places Sfinks Polska in the top 11% of its industry — outperforming the majority of peers. The industry median Days Payable is 34.94. Sfinks Polska's value of 110.54 is 216.4% above this benchmark. Historically, Sfinks Polska's own Days Payable has ranged from 41.58 to 246.16 over the past decade. While the company's 10-year median is 67.20 vs. the industry median of 34.94, Sfinks Polska 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 34.94, based on 357 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. Sfinks Polska's current Days Payable of 110.54 is 216.4% 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 Sfinks Polska and its competitors. For the Restaurants industry, the median Days Payable is 34.94 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sfinks Polska's current Days Payable is 110.54, which is 64% above median its own 10-year median of 67.20. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sfinks Polska stock overvalued right now?
Based on GuruFocus' analysis, Sfinks Polska (WAR:SFS) is currently considered Significantly Overvalued. The stock's GF Value™ is zł0.30, compared to a current price of zł0.49 — trading 62.7% above its estimated fair value. The current Days Payable is 110.54, which is 64% above median its 10-year median of 67.20 and 216.4% above the Restaurants industry median of 34.94. Sfinks Polska's overall GF Score™ is 29/100 with 9 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 Sfinks Polska (WAR:SFS), the current Days Payable is 110.54 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 Sfinks Polska (WAR:SFS) Overvalued in 2026?

Based on GuruFocus' analysis, Sfinks Polska stock appears to be overvalued. The current stock price of zł0.49 is trading 62.7% above its estimated GF Value™ of zł0.30. GuruFocus considers Sfinks Polska to be Significantly Overvalued.

Key valuation signals for WAR:SFS:

  • Days Payable: 110.54 (64% above median its 10-year median of 67.20)
  • GF Value™: zł0.30 vs. price of zł0.49 (62.7% above fair value)
  • GF Score™: 29/100 with 9 warning signs
  • Industry Position: 216.4% above the Restaurants median (#40 of 357)

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


Sfinks Polska Business Description

Address ul. M?odych Wilcz?t 36, Zalesie Górne, Warsaw, POL, 05540
Sfinks Polska SA is engaged in the business of restaurants in Poland. It is also engaged in the casual drinking sector. The company brands include Sphinx; Chlopskie Jadlo; and WOOK.
29GF Score

Get the complete analysis for WAR:SFS

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

zł0.49
Price
zł0.30
GF Value