Fuji Oil Company (FRA:ACK) Days Payable: 24.16 (As of Sep. 2025) — Near Median


FRA:ACK Fuji Oil Company Ltd FRA:ACK
41 GF Score
Price €2.54
GF Value €1.25
! 7 Warning Signs
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What is Fuji Oil Company Days Payable?

Fuji Oil Company FRA:ACK 41 Days Payable is 24.16 as of Sep. 2025, which is 8% above its 10-year median of 22.47. GuruFocus rates FRA:ACK with a GF Score™ of 41/100 and a GF Value™ of €1.25. The stock has 7 warning signs investors should review.

Fuji Oil Company's average Accounts Payable for the three months ended in Sep. 2025 was €177 Mil. Fuji Oil Company's Cost of Goods Sold for the three months ended in Sep. 2025 was €669 Mil. Hence, Fuji Oil Company's Days Payable for the three months ended in Sep. 2025 was 24.16.

The historical rank and industry rank for Fuji Oil Company's Days Payable or its related term are showing as below:

FRA:ACK' s Days Payable Range Over the Past 10 Years
Min: 16.85   Med: 22.47   Max: 34.97
Current: 26.1

During the past 13 years, Fuji Oil Company's highest Days Payable was 34.97. The lowest was 16.85. And the median was 22.47.

FRA:ACK's Days Payable is not ranked
in the Oil & Gas industry.
Industry Median: 57.95 vs FRA:ACK: 26.10

Fuji Oil Company's Days Payable declined from Sep. 2024 (24.43) to Sep. 2025 (24.16). It may suggest that Fuji Oil Company accelerated paying its suppliers.


Fuji Oil Company Days Payable Historical Data

* Premium members only.

The historical data trend for Fuji Oil Company'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.

Fuji Oil Company Days Payable Chart

Fuji Oil Company Annual Data
Trend Mar16 Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 20.20 35.05 23.74 26.07 25.66

Fuji Oil Company Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25
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 24.43 20.91 23.43 37.40 24.16

FRA:ACK vs VLO, PSX, MPC: Days Payable Comparison

For the Oil & Gas Refining & Marketing subindustry, Fuji Oil Company'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.


Fuji Oil Company Days Payable vs Oil & Gas Industry

For the Oil & Gas industry and Energy sector, Fuji Oil Company's Days Payable distribution charts can be found below:

* The bar in red indicates where Fuji Oil Company's Days Payable falls into.


FRA:ACK
41GF Score
Fuji Oil Company Ltd FRA:ACK
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Fuji Oil Company 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.

Fuji Oil Company's Days Payable for the fiscal year that ended in Mar. 2025 is calculated as

Days Payable (A: Mar. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Mar. 2024 ) + Accounts Payable (A: Mar. 2025 )) / count ) / Cost of Goods Sold (A: Mar. 2025 )*Days in Period
=( (365.295 + 368.405) / 2 ) / 5217.367*365
=366.85 / 5217.367*365
=25.66

Fuji Oil Company's Days Payable for the quarter that ended in Sep. 2025 is calculated as:

Days Payable (Q: Sep. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Jun. 2025 ) + Accounts Payable (Q: Sep. 2025 )) / count ) / Cost of Goods Sold (Q: Sep. 2025 )*Days in Period
=( (4.963 + 349.2) / 2 ) / 668.715*365 / 4
=177.0815 / 668.715*365 / 4
=24.16

* 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 24.16 mean?
Fuji Oil Company (FRA:ACK) has a Days Payable of 24.16 as of Sep. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Fuji Oil Company and its competitors. This is near median its historical median of 22.47. Over the past decade, Fuji Oil Company's Days Payable has ranged from 16.85 to 34.97.
Is Fuji Oil Company's Days Payable too high?
Fuji Oil Company's current Days Payable of 24.16 is near median its 10-year median of 22.47. Over the past 10 years, this metric has ranged from a low of 16.85 to a high of 34.97. The Oil & Gas industry median Days Payable is 57.95. Fuji Oil Company's value of 24.16 is 58.3% below this industry median. Overall, Fuji Oil Company has a GF Score™ of 41/100, reflecting its overall financial health beyond just this single metric.
How does Fuji Oil Company's Days Payable compare to VLO and PSX?
Fuji Oil Company's Days Payable of 24.16 can be compared against companies in the Oil & Gas industry. The industry median Days Payable is 57.95. Fuji Oil Company's value of 24.16 is 58.3% below this benchmark. Historically, Fuji Oil Company's own Days Payable has ranged from 16.85 to 34.97 over the past decade. While the company's 10-year median is 22.47 vs. the industry median of 57.95, Fuji Oil Company has consistently been below 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 an Oil & Gas company?
The median Days Payable among Oil & Gas companies is 57.95, based on 849 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. Fuji Oil Company's current Days Payable of 24.16 is 58.3% below 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 Fuji Oil Company and its competitors. For the Oil & Gas industry, the median Days Payable is 57.95 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Fuji Oil Company's current Days Payable is 24.16, which is near median its own 10-year median of 22.47. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Fuji Oil Company stock overvalued right now?
Fuji Oil Company (FRA:ACK) has a current Days Payable of 24.16. The stock's GF Value™ is €1.25, compared to a current price of €2.54 — trading 103.2% above its estimated fair value. The current Days Payable is 24.16, which is near median its 10-year median of 22.47 and 58.3% below the Oil & Gas industry median of 57.95. Fuji Oil Company's overall GF Score™ is 41/100 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 Fuji Oil Company (FRA:ACK), the current Days Payable is 24.16 as of Sep. 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 Fuji Oil Company (FRA:ACK) Overvalued in 2026?

Based on GuruFocus' analysis, Fuji Oil Company stock appears to be overvalued. The current stock price of €2.54 is trading 103.2% above its estimated GF Value™ of €1.25.

Key valuation signals for FRA:ACK:

  • Days Payable: 24.16 (near median its 10-year median of 22.47)
  • GF Value™: €1.25 vs. price of €2.54 (103.2% above fair value)
  • GF Score™: 41/100 with 7 warning signs
  • Industry Position: 58.3% below the Oil & Gas median

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


Fuji Oil Company Business Description

Industry EnergyOil & Gas
Address Garden City Shinagawa Gotenyama, 7-29, Kitashinagawa 6-chome, Shinagawa-ku, Tokyo, JPN, 141-0001
Fuji Oil Company Ltd is engaged in the business of importing crude oil, refining of oil and production, processing, storage, export, and sales of petroleum products and petrochemical products. Japan generates maximum revenue for the company.
41GF Score

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

€2.54
Price
€1.25
GF Value