DENKF (Denka Co) Days Payable: 60.79 (As of Mar. 2026) — Near Median


DENKF Denka Co Ltd DENKF
65 GF Score
Price $28.00
GF Value $14.83
Valuation Significantly Overvalued
! 11 Warning Signs
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What is Denka Co Days Payable?

Denka Co DENKF 65 Days Payable is 60.79 as of Mar. 2026, which is 2% above its 10-year median of 59.52. GuruFocus rates DENKF with a GF Score™ of 65/100 and a GF Value™ of $14.83 (Significantly Overvalued). The stock has 11 warning signs investors should review. Among 1,556 Chemicals companies, Denka Co ranks worse than 53.41% on this metric.

Denka Co's average Accounts Payable for the three months ended in Mar. 2026 was $290 Mil. Denka Co's Cost of Goods Sold for the three months ended in Mar. 2026 was $435 Mil. Hence, Denka Co's Days Payable for the three months ended in Mar. 2026 was 60.79.

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

DENKF' s Days Payable Range Over the Past 10 Years
Min: 56.26   Med: 59.52   Max: 62.56
Current: 56.26

During the past 13 years, Denka Co's highest Days Payable was 62.56. The lowest was 56.26. And the median was 59.52.

DENKF's Days Payable is ranked worse than
53.41% of 1556 companies
in the Chemicals industry
Industry Median: 59.915 vs DENKF: 56.26

Denka Co's Days Payable declined from Mar. 2025 (60.90) to Mar. 2026 (60.79). It may suggest that Denka Co accelerated paying its suppliers.


Denka Co Days Payable Historical Data

* Premium members only.

The historical data trend for Denka 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.

Denka Co Days Payable Chart

Denka 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 61.70 62.40 64.23 58.94 59.24

Denka 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 60.90 55.53 49.93 60.34 60.79

DENKF vs DOW: Days Payable Comparison

For the Chemicals subindustry, Denka 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.


Denka Co Days Payable vs Chemicals Industry

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

* The bar in red indicates where Denka Co's Days Payable falls into.


DENKF
65GF Score
Denka Co Ltd DENKF
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Denka 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.

Denka 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
=( (322.177 + 271.013) / 2 ) / 1827.49*365
=296.595 / 1827.49*365
=59.24

Denka 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
=( (308.008 + 271.013) / 2 ) / 434.584*365 / 4
=289.5105 / 434.584*365 / 4
=60.79

* 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 60.79 mean?
Denka Co (DENKF) has a Days Payable of 60.79 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 Denka Co and its competitors. This is near median its historical median of 59.52. Over the past decade, Denka Co's Days Payable has ranged from 56.26 to 62.56. According to the industry distribution chart, Denka Co ranks #831 out of 1556 companies in the Chemicals industry, placing it in the top 53.4%.
Is Denka Co's Days Payable too high?
Denka Co's current Days Payable of 60.79 is near median its 10-year median of 59.52. Over the past 10 years, this metric has ranged from a low of 56.26 to a high of 62.56. The Chemicals industry median Days Payable is 59.92. Denka Co's value of 60.79 is 1.5% above this industry median. Based on the distribution chart, Denka Co ranks #831 out of 1556 companies in the Chemicals industry, which is below the industry midpoint. Overall, Denka Co has a GF Score™ of 65/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Denka Co's Days Payable compare to DOW?
According to the Chemicals industry distribution chart, Denka Co ranks #831 out of 1556 companies for Days Payable. This places Denka Co in the lower half of its industry. The industry median Days Payable is 59.92. Denka Co's value of 60.79 is 1.5% above this benchmark. Historically, Denka Co's own Days Payable has ranged from 56.26 to 62.56 over the past decade. While the company's 10-year median is 59.52 vs. the industry median of 59.92, Denka 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 59.92, based on 1,556 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. Denka Co's current Days Payable of 60.79 is 1.5% 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 Denka Co and its competitors. For the Chemicals industry, the median Days Payable is 59.92 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Denka Co's current Days Payable is 60.79, which is near median its own 10-year median of 59.52. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Denka Co stock overvalued right now?
Based on GuruFocus' analysis, Denka Co (DENKF) is currently considered Significantly Overvalued. The stock's GF Value™ is $14.83, compared to a current price of $28.00 — trading 88.8% above its estimated fair value. The current Days Payable is 60.79, which is near median its 10-year median of 59.52 and 1.5% above the Chemicals industry median of 59.92. Denka Co's overall GF Score™ is 65/100 with 11 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 Denka Co (DENKF), the current Days Payable is 60.79 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 Denka Co (DENKF) Overvalued in 2026?

Based on GuruFocus' analysis, Denka Co stock appears to be overvalued. The current stock price of $28.00 is trading 88.8% above its estimated GF Value™ of $14.83. GuruFocus considers Denka Co to be Significantly Overvalued.

Key valuation signals for DENKF:

  • Days Payable: 60.79 (near median its 10-year median of 59.52)
  • GF Value™: $14.83 vs. price of $28.00 (88.8% above fair value)
  • GF Score™: 65/100 with 11 warning signs
  • Industry Position: 1.5% above the Chemicals median (#831 of 1556)

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


Denka Co Business Description

Other Exchanges 4061:JapanDIK:Germany
Address Nihonbashi Mitsui Tower, 1-1, Nihonbashi-Muromachi, 2-Chome Chuo-ku, Tokyo, JPN, 103-8338
Denka Co Ltd manufactures and sells chemicals, plastics, and chemical-based products. The firm organizes itself into four segments based on product type. The elastomers and performance plastics segment, which generates more revenue than any other segment, sells rubber products used by the automotive industry and plastics used to manufacture electronics including televisions. The infrastructure and social solutions segment sells cement and fertilizer to the construction and building industries. The electronics and innovative products segment sells film, and resins used by the electronics industry. The life science and environment products segment sells housing materials including rain gutters, plastic food packaging materials, and industrial materials including electrical tape.
65GF Score

Get the complete analysis for DENKF

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

$28.00
Price
$14.83
GF Value