Belluna CoBLUNF 65 Days Payable is 53.52 as of Mar. 2026, which is 37% below its 10-year median of 85.46. GuruFocus rates BLUNF with a GF Score™ of 65/100 and a GF Value™ of $1.70. The stock has 3 warning signs investors should review. Among 1,098 Retail - Cyclical companies, Belluna Co ranks worse than 56.1% on this metric.
Belluna Co's average Accounts Payable for the
three
months ended in Mar. 2026 was $66 Mil. Belluna Co's Cost of Goods Sold for the
three
months ended in Mar. 2026 was $113 Mil.
Hence, Belluna Co's Days Payable for the
three
months ended in Mar. 2026 was 53.52.
The historical rank and industry rank for Belluna Co's Days Payable or its related term are showing as below:
BLUNF'
s Days Payable Range Over the Past 10 Years
Min: 40.35 Med: 85.46 Max: 94.7
Current: 45.47
During the past 13 years, Belluna Co's highest Days Payable was 94.70. The lowest was 40.35. And the median was 85.46.
BLUNF's Days Payable is ranked worse than 56.1% of 1098
companies
in the Retail - Cyclical industry
Industry Median: 51.625
vs BLUNF: 45.47
Belluna Co's Days Payable
declined
from Mar. 2025 (56.77) to Mar. 2026 (53.52).
It may suggest that Belluna Coaccelerated paying its suppliers.
Belluna Co Days Payable Related Terms
Belluna Co Days Payable Historical Data
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The historical data trend for Belluna Co'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.
For the Specialty Retail subindustry, Belluna Co'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.
Belluna Co Days Payable vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Belluna Co's Days Payable distribution charts can be found below:
* The bar in red indicates where Belluna Co's Days Payable falls into.
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.
Belluna Co's Days Payable for the fiscal year that ended in Mar. 2026 is calculated as
* 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.
Belluna Co (BLUNF) has a Days Payable of 53.52 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 Belluna Co and its competitors. This is 37% below median its historical median of 85.46. Over the past decade, Belluna Co's Days Payable has ranged from 40.35 to 94.70. According to the industry distribution chart, Belluna Co ranks #616 out of 1098 companies in the Retail - Cyclical industry, placing it in the top 56.1%.
Is Belluna Co's Days Payable too high?
Belluna Co's current Days Payable of 53.52 is 37% below median its 10-year median of 85.46. Over the past 10 years, this metric has ranged from a low of 40.35 to a high of 94.70. The Retail - Cyclical industry median Days Payable is 51.63. Belluna Co's value of 53.52 is 3.7% above this industry median. Based on the distribution chart, Belluna Co ranks #616 out of 1098 companies in the Retail - Cyclical industry, which is below the industry midpoint. Overall, Belluna Co has a GF Score™ of 65/100, reflecting its overall financial health beyond just this single metric.
How does Belluna Co's Days Payable compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Belluna Co ranks #616 out of 1098 companies for Days Payable. This places Belluna Co in the lower half of its industry. The industry median Days Payable is 51.63. Belluna Co's value of 53.52 is 3.7% above this benchmark. Historically, Belluna Co's own Days Payable has ranged from 40.35 to 94.70 over the past decade. While the company's 10-year median is 85.46 vs. the industry median of 51.63, Belluna Co 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 Retail - Cyclical company?
The median Days Payable among Retail - Cyclical companies is 51.63, based on 1,098 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. Belluna Co's current Days Payable of 53.52 is 3.7% 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 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 Belluna Co and its competitors. For the Retail - Cyclical industry, the median Days Payable is 51.63 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Belluna Co's current Days Payable is 53.52, which is 37% below median its own 10-year median of 85.46. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Belluna Co stock overvalued right now?
Belluna Co (BLUNF) has a current Days Payable of 53.52. The stock's GF Value™ is $1.70, compared to a current price of $2.00 — trading 17.6% above its estimated fair value. The current Days Payable is 53.52, which is 37% below median its 10-year median of 85.46 and 3.7% above the Retail - Cyclical industry median of 51.63. Belluna Co's overall GF Score™ is 65/100 with 3 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 Belluna Co (BLUNF), the current Days Payable is 53.52 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 Belluna Co (BLUNF) Overvalued in 2026?
Based on GuruFocus' analysis, Belluna Co stock appears to be overvalued.
The current stock price of $2.00 is trading 17.6% above its estimated GF Value™ of $1.70.
Key valuation signals for BLUNF:
Days Payable: 53.52 (37% below median its 10-year median of 85.46)
GF Value™: $1.70 vs. price of $2.00 (17.6% above fair value)
Industry Position: 3.7% above the Retail - Cyclical median (#616 of 1098)
No single metric tells the full story. See the BLUNF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Belluna Co Ltd is primarily a mail-order retailer that sells a wide range of products, including apparel, home furnishings, food, wine, cosmetics, health food, and nursing supplies through catalogs and e-commerce sites. More than 80% of the company's sales come from its mail-order business. Remaining revenue comes from its apparel retail stores; its solution business, which offers outsourced services for Belluna's corporate clients; its finance business, which offers financing services that target mail-order customers; and its property business, which leases office and commercial space and engages in property development. Nearly all the company's sales are in Japan.
65GF Score
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