Nippon Aqua Co (FRA:N3A) Accounts Payable: €41.2 Mil (As of Dec. 2025)

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.

FRA:N3A Nippon Aqua Co Ltd FRA:N3A
74 GF Score
Price €4.04
GF Value €5.66
View Full Analysis

What is Nippon Aqua Co Accounts Payable?

Nippon Aqua Co FRA:N3A +1.00% 74 Accounts Payable is €41.2 Mil as of Dec. 2025. GuruFocus rates FRA:N3A with a GF Score™ of 74/100 and a GF Value™ of €5.66.

Nippon Aqua Co's Accounts Payable for the quarter that ended in Dec. 2025 was €41.2 Mil.

Nippon Aqua Co's quarterly Accounts Payable declined from Jun. 2025 (€43.4 Mil) to Sep. 2025 (€35.7 Mil) but then increased from Sep. 2025 (€35.7 Mil) to Dec. 2025 (€41.2 Mil).

Nippon Aqua Co's annual Accounts Payable increased from Dec. 2023 (€41.1 Mil) to Dec. 2024 (€46.9 Mil) but then declined from Dec. 2024 (€46.9 Mil) to Dec. 2025 (€41.2 Mil).


Nippon Aqua Co Accounts Payable Related Terms


Nippon Aqua Co Accounts Payable Historical Data

* Premium members only.

The historical data trend for Nippon Aqua Co's Accounts 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.

Nippon Aqua Co Accounts Payable Chart

Nippon Aqua Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 47.08 43.89 41.10 46.92 41.24

Nippon Aqua Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Accounts 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 41.01 43.36 35.67 41.24 34.00
FRA:N3A
74GF Score
Nippon Aqua Co Ltd FRA:N3A
Accounts Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Nippon Aqua Co Accounts Payable Calculation

Accounts Payable represents any money that a company owes its suppliers for goods and services purchased on credit and is expected to pay within the next year or operating cycle.

Frequently Asked Questions Learn more about Accounts Payable →
What does a Accounts Payable of €41.2 Mil mean?
Nippon Aqua Co (FRA:N3A) has a Accounts Payable of €41.2 Mil as of Dec. 2025. Accounts Payable is any money that a company owes for goods and services purchased on credit and is expected to pay within the next year. View historical data on Nippon Aqua Co and its competitors.
Is Nippon Aqua Co's Accounts Payable too high?
Nippon Aqua Co's current Accounts Payable is €41.2 Mil. Overall, Nippon Aqua Co has a GF Score™ of 74/100, reflecting its overall financial health beyond just this single metric.
How does Nippon Aqua Co's Accounts Payable compare to PWR and FIX?
Nippon Aqua Co's Accounts Payable of €41.2 Mil can be compared against companies in the Construction 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 for a Construction company?
A good Accounts Payable depends on the Construction industry context. However, Accounts Payable 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 mean?
A high Accounts Payable can signal that a stock is expensive relative to its fundamentals. Accounts Payable is any money that a company owes for goods and services purchased on credit and is expected to pay within the next year. View historical data on Nippon Aqua Co and its competitors. Nippon Aqua Co's current Accounts Payable is €41.2 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nippon Aqua Co stock overvalued right now?
Nippon Aqua Co (FRA:N3A) has a current Accounts Payable of €41.2 Mil. The stock's GF Value™ is €5.66, compared to a current price of €4.04 — trading 28.6% below its estimated fair value. The current Accounts Payable is €41.2 Mil. Nippon Aqua Co's overall GF Score™ is 74/100. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Payable calculated?
Accounts Payable is calculated from a company's financial statements. For Nippon Aqua Co (FRA:N3A), the current Accounts Payable is €41.2 Mil 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.

Is Nippon Aqua Co (FRA:N3A) Overvalued in 2026?

Based on GuruFocus' analysis, Nippon Aqua Co stock appears to be undervalued. The current stock price of €4.04 is trading 28.6% below its estimated GF Value™ of €5.66.

Key valuation signals for FRA:N3A:

  • Accounts Payable: €41.2 Mil
  • GF Value™: €5.66 vs. price of €4.04 (28.6% below fair value)
  • GF Score™: 74/100

No single metric tells the full story. See the FRA:N3A stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Nippon Aqua Co Business Description

Other Exchanges 1429:Japan
Address 2-16-2 Konan, Minato-ku, Tokyo, JPN, 222-0033
Nippon Aqua Co Ltd is engaged in the development, sales, and installation of rigid polyurethane foam (Note) and waterproofing materials (polyurea). The company also provides a comprehensive service from the procurement, manufacturing, and sales of raw materials according to its specifications, to insulation design, sales of related materials such as heat-shielding materials, and on-site installation. Its business consists of a single business: thermal insulation construction and related services.
74GF Score

Get the complete analysis for FRA:N3A

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

€4.04
Price
€5.66
GF Value