HPHTF (Hamamatsu Photonics KK) Accounts Payable & Accrued Expense: $113 Mil (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

HPHTF Hamamatsu Photonics KK HPHTF
94 GF Score
Price $13.75
GF Value $14.30
Valuation Fairly Valued
! 3 Warning Signs
View Full Analysis

What is Hamamatsu Photonics KK Accounts Payable & Accrued Expense?

Hamamatsu Photonics KK HPHTF 94 Accounts Payable & Accrued Expense is $113 Mil as of Mar. 2026. GuruFocus rates HPHTF with a GF Score™ of 94/100 and a GF Value™ of $14.30 (Fairly Valued). The stock has 3 warning signs investors should review.

Hamamatsu Photonics KK's quarterly accounts payable & accrued expense declined from Sep. 2025 ($109 Mil) to Dec. 2025 ($104 Mil) but then increased from Dec. 2025 ($104 Mil) to Mar. 2026 ($113 Mil).

Hamamatsu Photonics KK's annual accounts payable & accrued expense declined from Sep. 2023 ($159 Mil) to Sep. 2024 ($100 Mil) but then increased from Sep. 2024 ($100 Mil) to Sep. 2025 ($109 Mil).

Hamamatsu Photonics KK Accounts Payable & Accrued Expense Historical Data

* Premium members only.

The historical data trend for Hamamatsu Photonics KK's Accounts Payable & Accrued Expense 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.

Hamamatsu Photonics KK Accounts Payable & Accrued Expense Chart

Hamamatsu Photonics KK Annual Data
Trend Sep16 Sep17 Sep18 Sep19 Sep20 Sep21 Sep22 Sep23 Sep24 Sep25
Accounts Payable & Accrued Expense
Get a 7-Day Free Trial Premium Member Only Premium Member Only 192.32 198.50 159.49 100.03 108.72

Hamamatsu Photonics KK Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Accounts Payable & Accrued Expense 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 114.31 108.72 104.28 112.59 133.63
HPHTF
94GF Score
Hamamatsu Photonics KK HPHTF
Accounts Payable & Accrued Expense is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Hamamatsu Photonics KK Accounts Payable & Accrued Expense Calculation

Accounts payable & accrued expense usually includes accounts payable, accrued compensation and related benefits, etc.

Accounts payable is money owed by a business to its suppliers shown as a liability on a company's balance sheet. It is distinct from notes payable liabilities, which are debts created by formal legal instrument documents.

It is part of the current portion of the liabilities (due within one year or within the normal operating cycle if longer) reflected on the balace sheet of the company. A higher Accounts Payable means lower Working Capital needed to operate the business.

What does a Accounts Payable & Accrued Expense of $113 Mil mean?
Hamamatsu Photonics KK (HPHTF) has a Accounts Payable & Accrued Expense of $113 Mil as of Mar. 2026. Accounts payable and accrued expenses are amounts a company expects to pay to suppliers and others. View historical data on Hamamatsu Photonics KK and its competitors.
Is Hamamatsu Photonics KK's Accounts Payable & Accrued Expense too high?
Hamamatsu Photonics KK's current Accounts Payable & Accrued Expense is $113 Mil. Overall, Hamamatsu Photonics KK has a GF Score™ of 94/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Hamamatsu Photonics KK's Accounts Payable & Accrued Expense compare to APH and GLW?
Hamamatsu Photonics KK's Accounts Payable & Accrued Expense of $113 Mil can be compared against companies in the Hardware industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Payable & Accrued Expense for a Hardware company?
A good Accounts Payable & Accrued Expense depends on the Hardware industry context. However, Accounts Payable & Accrued Expense should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Accounts Payable & Accrued Expense mean?
A high Accounts Payable & Accrued Expense can signal that a stock is expensive relative to its fundamentals. Accounts payable and accrued expenses are amounts a company expects to pay to suppliers and others. View historical data on Hamamatsu Photonics KK and its competitors. Hamamatsu Photonics KK's current Accounts Payable & Accrued Expense is $113 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Hamamatsu Photonics KK stock overvalued right now?
Based on GuruFocus' analysis, Hamamatsu Photonics KK (HPHTF) is currently considered Fairly Valued. The stock's GF Value™ is $14.30, compared to a current price of $13.75 — trading 3.8% below its estimated fair value. The current Accounts Payable & Accrued Expense is $113 Mil. Hamamatsu Photonics KK's overall GF Score™ is 94/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Payable & Accrued Expense calculated?
Accounts Payable & Accrued Expense is calculated from a company's financial statements. For Hamamatsu Photonics KK (HPHTF), the current Accounts Payable & Accrued Expense is $113 Mil 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 Hamamatsu Photonics KK (HPHTF) Overvalued in 2026?

Based on GuruFocus' analysis, Hamamatsu Photonics KK stock appears to be undervalued. The current stock price of $13.75 is trading 3.8% below its estimated GF Value™ of $14.30. GuruFocus considers Hamamatsu Photonics KK to be Fairly Valued.

Key valuation signals for HPHTF:

  • Accounts Payable & Accrued Expense: $113 Mil
  • GF Value™: $14.30 vs. price of $13.75 (3.8% below fair value)
  • GF Score™: 94/100 with 3 warning signs

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

Hamamatsu Photonics KK Business Description

Address 1126-1 Ichino-cho, Chuo-ku, Hamamatsu, JPN, 435-8558
Hamamatsu Photonics KK is a Japan-based company engaged in the development, manufacture, and sale of optical and electronic devices. The company operates through four reportable segments: Electron Tube, Optical Semiconductor, Imaging and Measuring Instruments, and Laser Businesses. Its products include photomultiplier tubes, optical semiconductor components, imaging and measuring instruments, and laser-related products.
94GF Score

Get the complete analysis for HPHTF

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

$13.75
Price
$14.30
GF Value