SGLOF (Food & Life) Days Sales Outstanding: 13.52 (As of Mar. 2026) — 40% Above Median

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SGLOF Food & Life Companies Ltd SGLOF
68 GF Score
Price $33.85
GF Value $4.66
Valuation Significantly Overvalued
! 5 Warning Signs
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What is Food & Life Days Sales Outstanding?

Food & Life SGLOF 68 Days Sales Outstanding is 13.52 as of Mar. 2026, which is 40% above its 10-year median of 9.68. GuruFocus rates SGLOF with a GF Score™ of 68/100 and a GF Value™ of $4.66 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 355 Restaurants companies, Food & Life ranks worse than 50.14% on this metric.

Food & Life's average Accounts Receivable for the three months ended in Mar. 2026 was $123 Mil. Food & Life's Revenue for the three months ended in Mar. 2026 was $829 Mil. Hence, Food & Life's Days Sales Outstanding for the three months ended in Mar. 2026 was 13.52.

The historical rank and industry rank for Food & Life's Days Sales Outstanding or its related term are showing as below:

SGLOF' s Days Sales Outstanding Range Over the Past 10 Years
Min: 2.48   Med: 9.68   Max: 17.13
Current: 12.55

During the past 12 years, Food & Life's highest Days Sales Outstanding was 17.13. The lowest was 2.48. And the median was 9.68.

SGLOF's Days Sales Outstanding is ranked worse than
50.14% of 355 companies
in the Restaurants industry
Industry Median: 12.55 vs SGLOF: 12.55

Food & Life's Days Sales Outstanding increased from Mar. 2025 (13.51) to Mar. 2026 (13.52).


Food & Life  (OTCPK:SGLOF) Days Sales Outstanding Explanation

For retailers, when we compare Days Sales Outstanding, it is important to compare the same period in the previous years.


Food & Life Days Sales Outstanding Related Terms


Food & Life Days Sales Outstanding Historical Data

* Premium members only.

The historical data trend for Food & Life's Days Sales Outstanding 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.

Food & Life Days Sales Outstanding Chart

Food & Life Annual Data
Trend Sep16 Sep17 Sep18 Sep19 Sep20 Sep21 Sep22 Sep23 Sep24 Sep25
Days Sales Outstanding
Get a 7-Day Free Trial Premium Member Only Premium Member Only 15.44 20.06 14.65 13.10 12.59

Food & Life Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Days Sales Outstanding 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 12.98 12.25 13.58 13.52 12.10

SGLOF vs MCD, SBUX, YUM: Days Sales Outstanding Comparison

For the Restaurants subindustry, Food & Life's Days Sales Outstanding, along with its competitors' market caps and Days Sales Outstanding 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.


Food & Life Days Sales Outstanding vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Food & Life's Days Sales Outstanding distribution charts can be found below:

* The bar in red indicates where Food & Life's Days Sales Outstanding falls into.


SGLOF
68GF Score
Food & Life Companies Ltd SGLOF
Days Sales Outstanding is just one metric. See GF Score™, valuation, warning signs, and more.
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Food & Life Days Sales Outstanding Calculation

Days Sales Outstanding measures the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed.

Accounts Receivable can be measured by Days Sales Outstanding.

Food & Life's Days Sales Outstanding for the fiscal year that ended in Sep. 2025 is calculated as

Days Sales Outstanding (A: Sep. 2025 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Sep. 2024 ) + Accounts Receivable (A: Sep. 2025 )) / count ) / Revenue (A: Sep. 2025 )*Days in Period
=( (97.108 + 103.366) / 2 ) / 2905.218*365
=100.237 / 2905.218*365
=12.59

Food & Life's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding (Q: Mar. 2026 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Dec. 2025 ) + Accounts Receivable (A: Mar. 2026 )) / count ) / Revenue (A: Mar. 2026 )*Days in Period
=( (130.712 + 114.896) / 2 ) / 828.862*365 / 4
=122.804 / 828.862*365 / 4
=13.52

* 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 Sales Outstanding →
What does a Days Sales Outstanding of 13.52 mean?
Food & Life (SGLOF) has a Days Sales Outstanding of 13.52 as of Mar. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Food & Life and its competitors. This is 40% above median its historical median of 9.68. Over the past decade, Food & Life's Days Sales Outstanding has ranged from 2.48 to 17.13. According to the industry distribution chart, Food & Life ranks #178 out of 355 companies in the Restaurants industry, placing it in the top 50.1%.
Is Food & Life's Days Sales Outstanding too high?
Food & Life's current Days Sales Outstanding of 13.52 is 40% above median its 10-year median of 9.68. Over the past 10 years, this metric has ranged from a low of 2.48 to a high of 17.13. The Restaurants industry median Days Sales Outstanding is 12.55. Food & Life's value of 13.52 is 7.7% above this industry median. Based on the distribution chart, Food & Life ranks #178 out of 355 companies in the Restaurants industry, which is below the industry midpoint. Overall, Food & Life has a GF Score™ of 68/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Food & Life's Days Sales Outstanding compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Food & Life ranks #178 out of 355 companies for Days Sales Outstanding. This places Food & Life in the lower half of its industry. The industry median Days Sales Outstanding is 12.55. Food & Life's value of 13.52 is 7.7% above this benchmark. Historically, Food & Life's own Days Sales Outstanding has ranged from 2.48 to 17.13 over the past decade. While the company's 10-year median is 9.68 vs. the industry median of 12.55, Food & Life 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 Sales Outstanding for a Restaurants company?
The median Days Sales Outstanding among Restaurants companies is 12.55, based on 355 companies in the industry. Companies in the top quartile (top 25%) have a Days Sales Outstanding significantly above this median, while those in the bottom quartile fall well below. However, Days Sales Outstanding should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Food & Life's current Days Sales Outstanding of 13.52 is 7.7% 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 Sales Outstanding mean?
A high Days Sales Outstanding can signal that a stock is expensive relative to its fundamentals. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Food & Life and its competitors. For the Restaurants industry, the median Days Sales Outstanding is 12.55 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Food & Life's current Days Sales Outstanding is 13.52, which is 40% above median its own 10-year median of 9.68. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Food & Life stock overvalued right now?
Based on GuruFocus' analysis, Food & Life (SGLOF) is currently considered Significantly Overvalued. The stock's GF Value™ is $4.66, compared to a current price of $33.85 — trading 626.4% above its estimated fair value. The current Days Sales Outstanding is 13.52, which is 40% above median its 10-year median of 9.68 and 7.7% above the Restaurants industry median of 12.55. Food & Life's overall GF Score™ is 68/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Sales Outstanding calculated?
Days Sales Outstanding is calculated from a company's financial statements. For Food & Life (SGLOF), the current Days Sales Outstanding is 13.52 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 Food & Life (SGLOF) Overvalued in 2026?

Based on GuruFocus' analysis, Food & Life stock appears to be overvalued. The current stock price of $33.85 is trading 626.4% above its estimated GF Value™ of $4.66. GuruFocus considers Food & Life to be Significantly Overvalued.

Key valuation signals for SGLOF:

  • Days Sales Outstanding: 13.52 (40% above median its 10-year median of 9.68)
  • GF Value™: $4.66 vs. price of $33.85 (626.4% above fair value)
  • GF Score™: 68/100 with 5 warning signs
  • Industry Position: 7.7% above the Restaurants median (#178 of 355)

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


Food & Life Business Description

Other Exchanges 3563:Japan2G0:Germany
Address 1-22-2 Esaka-cho, Osaka Prefecture, Suita, JPN, 564-0063
Food & Life Companies Ltd owns and operates a revolving sushi-style restaurant chain. The company operates under the Sushiro brand. It has operations in Japan, Korea, Taiwan, Hong Kong, Singapore, and Thailand.
68GF Score

Get the complete analysis for SGLOF

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

$33.85
Price
$4.66
GF Value