DAIYF (Dai Nippon Toryo Co) Days Payable: 103.48 (As of Mar. 2026) — 14% Below Median


DAIYF Dai Nippon Toryo Co Ltd DAIYF
59 GF Score
Price $8.20
GF Value $9.43
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Dai Nippon Toryo Co Days Payable?

Dai Nippon Toryo Co DAIYF 59 Days Payable is 103.48 as of Mar. 2026, which is 14% below its 10-year median of 119.88. GuruFocus rates DAIYF with a GF Score™ of 59/100 and a GF Value™ of $9.43 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 1,559 Chemicals companies, Dai Nippon Toryo Co ranks better than 77.81% on this metric.

Dai Nippon Toryo Co's average Accounts Payable for the three months ended in Mar. 2026 was $120.2 Mil. Dai Nippon Toryo Co's Cost of Goods Sold for the three months ended in Mar. 2026 was $106.0 Mil. Hence, Dai Nippon Toryo Co's Days Payable for the three months ended in Mar. 2026 was 103.48.

The historical rank and industry rank for Dai Nippon Toryo Co's Days Payable or its related term are showing as below:

DAIYF' s Days Payable Range Over the Past 10 Years
Min: 96.19   Med: 119.88   Max: 134.69
Current: 105.67

During the past 13 years, Dai Nippon Toryo Co's highest Days Payable was 134.69. The lowest was 96.19. And the median was 119.88.

DAIYF's Days Payable is ranked better than
77.81% of 1559 companies
in the Chemicals industry
Industry Median: 59.88 vs DAIYF: 105.67

Dai Nippon Toryo Co's Days Payable declined from Mar. 2025 (127.04) to Mar. 2026 (103.48). It may suggest that Dai Nippon Toryo Co accelerated paying its suppliers.


Dai Nippon Toryo Co Days Payable Historical Data

* Premium members only.

The historical data trend for Dai Nippon Toryo 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.

Dai Nippon Toryo Co Days Payable Chart

Dai Nippon Toryo Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 124.45 124.70 131.07 121.25 89.41

Dai Nippon Toryo Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Days 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 127.04 102.46 107.87 112.07 103.48

DAIYF vs LIN, SHW, ECL: Days Payable Comparison

For the Specialty Chemicals subindustry, Dai Nippon Toryo 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.


Dai Nippon Toryo Co Days Payable vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Dai Nippon Toryo Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Dai Nippon Toryo Co's Days Payable falls into.


DAIYF
59GF Score
Dai Nippon Toryo Co Ltd DAIYF
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Dai Nippon Toryo Co 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.

Dai Nippon Toryo Co's Days Payable for the fiscal year that ended in Mar. 2026 is calculated as

Days Payable (A: Mar. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Mar. 2025 ) + Accounts Payable (A: Mar. 2026 )) / count ) / Cost of Goods Sold (A: Mar. 2026 )*Days in Period
=( (111.943 + 97.622) / 2 ) / 427.778*365
=104.7825 / 427.778*365
=89.41

Dai Nippon Toryo Co's Days Payable for the quarter that ended in Mar. 2026 is calculated as:

Days Payable (Q: Mar. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Dec. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (142.764 + 97.622) / 2 ) / 105.985*365 / 4
=120.193 / 105.985*365 / 4
=103.48

* 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 103.48 mean?
Dai Nippon Toryo Co (DAIYF) has a Days Payable of 103.48 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 Dai Nippon Toryo Co and its competitors. This is 14% below median its historical median of 119.88. Over the past decade, Dai Nippon Toryo Co's Days Payable has ranged from 96.19 to 134.69. According to the industry distribution chart, Dai Nippon Toryo Co ranks #346 out of 1559 companies in the Chemicals industry, placing it in the top 22.2%.
Is Dai Nippon Toryo Co's Days Payable too high?
Dai Nippon Toryo Co's current Days Payable of 103.48 is 14% below median its 10-year median of 119.88. Over the past 10 years, this metric has ranged from a low of 96.19 to a high of 134.69. The Chemicals industry median Days Payable is 59.88. Dai Nippon Toryo Co's value of 103.48 is 72.8% above this industry median. Based on the distribution chart, Dai Nippon Toryo Co ranks #346 out of 1559 companies in the Chemicals industry, which is in the top quartile — a strong position relative to peers. Overall, Dai Nippon Toryo Co has a GF Score™ of 59/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Dai Nippon Toryo Co's Days Payable compare to LIN and SHW?
According to the Chemicals industry distribution chart, Dai Nippon Toryo Co ranks #346 out of 1559 companies for Days Payable. This places Dai Nippon Toryo Co in the top 22% of its industry — outperforming the majority of peers. The industry median Days Payable is 59.88. Dai Nippon Toryo Co's value of 103.48 is 72.8% above this benchmark. Historically, Dai Nippon Toryo Co's own Days Payable has ranged from 96.19 to 134.69 over the past decade. While the company's 10-year median is 119.88 vs. the industry median of 59.88, Dai Nippon Toryo 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 Chemicals company?
The median Days Payable among Chemicals companies is 59.88, based on 1,559 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. Dai Nippon Toryo Co's current Days Payable of 103.48 is 72.8% 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 Dai Nippon Toryo Co and its competitors. For the Chemicals industry, the median Days Payable is 59.88 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Dai Nippon Toryo Co's current Days Payable is 103.48, which is 14% below median its own 10-year median of 119.88. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Dai Nippon Toryo Co stock overvalued right now?
Based on GuruFocus' analysis, Dai Nippon Toryo Co (DAIYF) is currently considered Modestly Undervalued. The stock's GF Value™ is $9.43, compared to a current price of $8.20 — trading 13% below its estimated fair value. The current Days Payable is 103.48, which is 14% below median its 10-year median of 119.88 and 72.8% above the Chemicals industry median of 59.88. Dai Nippon Toryo Co's overall GF Score™ is 59/100 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 Dai Nippon Toryo Co (DAIYF), the current Days Payable is 103.48 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 Dai Nippon Toryo Co (DAIYF) Overvalued in 2026?

Based on GuruFocus' analysis, Dai Nippon Toryo Co stock appears to be undervalued. The current stock price of $8.20 is trading 13% below its estimated GF Value™ of $9.43. GuruFocus considers Dai Nippon Toryo Co to be Modestly Undervalued.

Key valuation signals for DAIYF:

  • Days Payable: 103.48 (14% below median its 10-year median of 119.88)
  • GF Value™: $9.43 vs. price of $8.20 (13% below fair value)
  • GF Score™: 59/100 with 4 warning signs
  • Industry Position: 72.8% above the Chemicals median (#346 of 1559)

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


Dai Nippon Toryo Co Business Description

Other Exchanges 4611:Japan
Address 1-124, Nishikujo 6-chome, Konohana-ku, Osaka, JPN, 554-0012
Dai Nippon Toryo Co Ltd is a Japan-based company engaged in the production and sales of coatings and jet inks. Its product lines include protective, decorative, automobile, and industrial. Products offered by the company include anticorrosive coatings, water-based coatings, and coatings for industrial use. Protective coatings are used in the steel frames of buildings, bridges, industrial plants, and concrete structures. Decorative coatings are used for the interiors, exteriors, and roofs of residential buildings. Automobile coatings are used in automotive components, such as bumpers, door mirrors, and other interior and exterior components. Industrial coatings are designed for applications, such as curtain walls, aluminum sashes, steel furniture, agricultural and construction machinery.
59GF Score

Get the complete analysis for DAIYF

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

$8.20
Price
$9.43
GF Value