Smart Shooter (XTAE:SMSH) Days Payable: 82.90 (As of Dec. 2025) — Near Median

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XTAE:SMSH Smart Shooter Ltd XTAE:SMSH
14 GF Score
Price ₪22.60
! 4 Warning Signs
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What is Smart Shooter Days Payable?

Smart Shooter XTAE:SMSH -1.53% 14 Days Payable is 82.90 as of Dec. 2025, which is 8% below its 10-year median of 90.09. GuruFocus rates XTAE:SMSH with a GF Score™ of 14/100. The stock has 4 warning signs investors should review. Among 340 Aerospace & Defense companies, Smart Shooter ranks better than 58.24% on this metric.

Smart Shooter's average Accounts Payable for the six months ended in Dec. 2025 was ₪11.4 Mil. Smart Shooter's Cost of Goods Sold for the six months ended in Dec. 2025 was ₪50.0 Mil. Hence, Smart Shooter's Days Payable for the six months ended in Dec. 2025 was 41.45.

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

XTAE:SMSH' s Days Payable Range Over the Past 10 Years
Min: 82.9   Med: 90.09   Max: 97.27
Current: 82.9

During the past 2 years, Smart Shooter's highest Days Payable was 97.27. The lowest was 82.90. And the median was 90.09.

XTAE:SMSH's Days Payable is ranked better than
58.24% of 340 companies
in the Aerospace & Defense industry
Industry Median: 64.565 vs XTAE:SMSH: 82.90

Smart Shooter's Days Payable increased from . 20 (0.00) to Dec. 2025 (82.90). It may suggest that Smart Shooter delayed paying its suppliers.


Smart Shooter Days Payable Historical Data

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The historical data trend for Smart Shooter'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.

Smart Shooter Days Payable Chart

Smart Shooter Annual Data
Trend Dec24 Dec25
Days Payable
97.27 82.90

Smart Shooter Semi-Annual Data
Dec24 Dec25
Days Payable 97.27 82.90

XTAE:SMSH vs SPCX, GE, RTX: Days Payable Comparison

For the Aerospace & Defense subindustry, Smart Shooter'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.


Smart Shooter Days Payable vs Aerospace & Defense Industry

For the Aerospace & Defense industry and Industrials sector, Smart Shooter's Days Payable distribution charts can be found below:

* The bar in red indicates where Smart Shooter's Days Payable falls into.


XTAE:SMSH
14GF Score
Smart Shooter Ltd XTAE:SMSH
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Smart Shooter 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.

Smart Shooter'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
=( (10.117 + 12.617) / 2 ) / 50.045*365
=11.367 / 50.045*365
=82.90

Smart Shooter's Days Payable for the quarter that ended in Dec. 2025 is calculated as:

Days Payable (Q: Dec. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Dec. 2024 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (10.117 + 12.617) / 2 ) / 50.045*365 / 2
=11.367 / 50.045*365 / 2
=41.45

* 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 82.90 mean?
Smart Shooter (XTAE:SMSH) has a Days Payable of 82.90 as of Dec. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Smart Shooter and its competitors. This is near median its historical median of 90.09. Over the past decade, Smart Shooter's Days Payable has ranged from 82.90 to 97.27. According to the industry distribution chart, Smart Shooter ranks #142 out of 340 companies in the Aerospace & Defense industry, placing it in the top 41.8%.
Is Smart Shooter's Days Payable too high?
Smart Shooter's current Days Payable of 82.90 is near median its 10-year median of 90.09. Over the past 10 years, this metric has ranged from a low of 82.90 to a high of 97.27. The Aerospace & Defense industry median Days Payable is 64.57. Smart Shooter's value of 82.90 is 28.4% above this industry median. Based on the distribution chart, Smart Shooter ranks #142 out of 340 companies in the Aerospace & Defense industry, which is above the industry midpoint. Overall, Smart Shooter has a GF Score™ of 14/100, reflecting its overall financial health beyond just this single metric.
How does Smart Shooter's Days Payable compare to SPCX and GE?
According to the Aerospace & Defense industry distribution chart, Smart Shooter ranks #142 out of 340 companies for Days Payable. This puts Smart Shooter in the upper half of its industry. The industry median Days Payable is 64.57. Smart Shooter's value of 82.90 is 28.4% above this benchmark. Historically, Smart Shooter's own Days Payable has ranged from 82.90 to 97.27 over the past decade. While the company's 10-year median is 90.09 vs. the industry median of 64.57, Smart Shooter 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 an Aerospace & Defense company?
The median Days Payable among Aerospace & Defense companies is 64.57, based on 340 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. Smart Shooter's current Days Payable of 82.90 is 28.4% 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 Smart Shooter and its competitors. For the Aerospace & Defense industry, the median Days Payable is 64.57 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Smart Shooter's current Days Payable is 82.90, which is near median its own 10-year median of 90.09. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Smart Shooter stock overvalued right now?
Smart Shooter (XTAE:SMSH) has a current Days Payable of 82.90. The current Days Payable is 82.90, which is near median its 10-year median of 90.09 and 28.4% above the Aerospace & Defense industry median of 64.57. Smart Shooter's overall GF Score™ is 14/100 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 Smart Shooter (XTAE:SMSH), the current Days Payable is 82.90 as of Dec. 2025. 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.

Smart Shooter Business Description

Address 11 Green Mountain Road, Kibbutz Yagur, ISR, 3006500
Smart Shooter Ltd is engaged in the development, production, and sale of electro-optical fire control. It develops Fire Control Systems for small arms that significantly increase weapon accuracy and lethality when engaging static and moving targets, on the ground and in the air, day and night. With effective One Shot - One Hit precision, its product line empowers defense and security forces by maximizing rifle effectiveness against enemy targets while minimizing friendly casualties and collateral damage. Based on Artificial Intelligence, Computer Vision, and Machine Learning technologies, it is also designed to interconnect with other operational resources to form a micro-tactical network. Its systems solutions are SMASH 2000L (3000), SMASH Hopper 5000, and others.
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