Eisai CoESALF 74 Days Payable is 142.89 as of Mar. 2026, which is 15% below its 10-year median of 168.75. GuruFocus rates ESALF with a GF Score™ of 74/100 and a GF Value™ of $35.05 (Modestly Undervalued). The stock has 7 warning signs investors should review. Among 923 Drug Manufacturers companies, Eisai Co ranks better than 77.03% on this metric.
Eisai Co's average Accounts Payable for the
three
months ended in Mar. 2026 was $513 Mil. Eisai Co's Cost of Goods Sold for the
three
months ended in Mar. 2026 was $328 Mil.
Hence, Eisai Co's Days Payable for the
three
months ended in Mar. 2026 was 142.89.
The historical rank and industry rank for Eisai Co's Days Payable or its related term are showing as below:
ESALF'
s Days Payable Range Over the Past 10 Years
Min: 118.45 Med: 168.75 Max: 211.5
Current: 159.06
During the past 13 years, Eisai Co's highest Days Payable was 211.50. The lowest was 118.45. And the median was 168.75.
ESALF's Days Payable is ranked better than 77.03% of 923
companies
in the Drug Manufacturers industry
Industry Median: 90.98
vs ESALF: 159.06
Eisai Co's Days Payable
declined
from Mar. 2025 (173.17) to Mar. 2026 (142.89).
It may suggest that Eisai Coaccelerated paying its suppliers.
Eisai Co Days Payable Related Terms
Eisai Co Days Payable Historical Data
* Premium members only.
The historical data trend for Eisai 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 Drug Manufacturers - Specialty & Generic subindustry, Eisai 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.
Eisai Co Days Payable vs Drug Manufacturers Industry
For the Drug Manufacturers industry and Healthcare sector, Eisai Co's Days Payable distribution charts can be found below:
* The bar in red indicates where Eisai 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.
Eisai 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.
Eisai Co (ESALF) has a Days Payable of 142.89 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 Eisai Co and its competitors. This is 15% below median its historical median of 168.75. Over the past decade, Eisai Co's Days Payable has ranged from 118.45 to 211.50. According to the industry distribution chart, Eisai Co ranks #212 out of 923 companies in the Drug Manufacturers industry, placing it in the top 23%.
Is Eisai Co's Days Payable too high?
Eisai Co's current Days Payable of 142.89 is 15% below median its 10-year median of 168.75. Over the past 10 years, this metric has ranged from a low of 118.45 to a high of 211.50. The Drug Manufacturers industry median Days Payable is 90.98. Eisai Co's value of 142.89 is 57.1% above this industry median. Based on the distribution chart, Eisai Co ranks #212 out of 923 companies in the Drug Manufacturers industry, which is in the top quartile — a strong position relative to peers. Overall, Eisai Co has a GF Score™ of 74/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Eisai Co's Days Payable compare to ZTS?
According to the Drug Manufacturers industry distribution chart, Eisai Co ranks #212 out of 923 companies for Days Payable. This places Eisai Co in the top 23% of its industry — outperforming the majority of peers. The industry median Days Payable is 90.98. Eisai Co's value of 142.89 is 57.1% above this benchmark. Historically, Eisai Co's own Days Payable has ranged from 118.45 to 211.50 over the past decade. While the company's 10-year median is 168.75 vs. the industry median of 90.98, Eisai 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 Drug Manufacturers company?
The median Days Payable among Drug Manufacturers companies is 90.98, based on 923 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. Eisai Co's current Days Payable of 142.89 is 57.1% 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 Eisai Co and its competitors. For the Drug Manufacturers industry, the median Days Payable is 90.98 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eisai Co's current Days Payable is 142.89, which is 15% below median its own 10-year median of 168.75. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eisai Co stock overvalued right now?
Based on GuruFocus' analysis, Eisai Co (ESALF) is currently considered Modestly Undervalued. The stock's GF Value™ is $35.05, compared to a current price of $25.00 — trading 28.7% below its estimated fair value. The current Days Payable is 142.89, which is 15% below median its 10-year median of 168.75 and 57.1% above the Drug Manufacturers industry median of 90.98. Eisai Co's overall GF Score™ is 74/100 with 7 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 Eisai Co (ESALF), the current Days Payable is 142.89 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 Eisai Co (ESALF) Overvalued in 2026?
Based on GuruFocus' analysis, Eisai Co stock appears to be undervalued.
The current stock price of $25.00 is trading 28.7% below its estimated GF Value™ of $35.05.
GuruFocus considers Eisai Co to be Modestly Undervalued.
Key valuation signals for ESALF:
Days Payable: 142.89 (15% below median its 10-year median of 168.75)
GF Value™: $35.05 vs. price of $25.00 (28.7% below fair value)
Industry Position: 57.1% above the Drug Manufacturers median (#212 of 923)
No single metric tells the full story. See the ESALF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Eisai Co Ltd is a specialty and generic drug manufacturing company. The company's business consists of research and development, manufacturing, sales, import, and export of pharmaceuticals. The pharmaceutical business is categorized by region, including East Asia & Global South; Europe, Middle East, Africa, Russia, Oceania (EMEA); Americas; China; and Japan. The company also reports a consumer healthcare business for Japan. The vast majority of the company's revenue is derived from its American pharmaceutical business, followed by its Japanese pharmaceuticals segment. The company utilizes licensing strategies in order to expand its research, development, manufacturing, and marketing capabilities.
74GF Score
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