Kokuyo CoFRA:KOK +1.44%90 Days Payable is 77.51 as of Mar. 2026, which is 18% below its 10-year median of 94.67. GuruFocus rates FRA:KOK with a GF Score™ of 90/100 and a GF Value™ of €3.73. The stock has 1 warning sign investors should review. Among 2,991 Industrial Products companies, Kokuyo Co ranks better than 51.45% on this metric.
Kokuyo Co's average Accounts Payable for the
three
months ended in Mar. 2026 was €291 Mil. Kokuyo Co's Cost of Goods Sold for the
three
months ended in Mar. 2026 was €342 Mil.
Hence, Kokuyo Co's Days Payable for the
three
months ended in Mar. 2026 was 77.51.
The historical rank and industry rank for Kokuyo Co's Days Payable or its related term are showing as below:
FRA:KOK'
s Days Payable Range Over the Past 10 Years
Min: 80.12 Med: 94.67 Max: 105.43
Current: 80.12
During the past 13 years, Kokuyo Co's highest Days Payable was 105.43. The lowest was 80.12. And the median was 94.67.
FRA:KOK's Days Payable is ranked better than 51.45% of 2991
companies
in the Industrial Products industry
Industry Median: 78.08
vs FRA:KOK: 80.12
Kokuyo Co's Days Payable
declined
from Mar. 2025 (85.99) to Mar. 2026 (77.51).
It may suggest that Kokuyo Coaccelerated paying its suppliers.
Kokuyo Co Days Payable Related Terms
Kokuyo Co Days Payable Historical Data
* Premium members only.
The historical data trend for Kokuyo 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 Business Equipment & Supplies subindustry, Kokuyo 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.
Kokuyo Co Days Payable vs Industrial Products Industry
For the Industrial Products industry and Industrials sector, Kokuyo Co's Days Payable distribution charts can be found below:
* The bar in red indicates where Kokuyo 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.
Kokuyo Co's Days Payable for the fiscal year that ended in Dec. 2025 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.
Kokuyo Co (FRA:KOK) has a Days Payable of 77.51 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 Kokuyo Co and its competitors. This is 18% below median its historical median of 94.67. Over the past decade, Kokuyo Co's Days Payable has ranged from 80.12 to 105.43. According to the industry distribution chart, Kokuyo Co ranks #1452 out of 2991 companies in the Industrial Products industry, placing it in the top 48.5%.
Is Kokuyo Co's Days Payable too high?
Kokuyo Co's current Days Payable of 77.51 is 18% below median its 10-year median of 94.67. Over the past 10 years, this metric has ranged from a low of 80.12 to a high of 105.43. The Industrial Products industry median Days Payable is 78.08. Kokuyo Co's value of 77.51 is 0.7% below this industry median. Based on the distribution chart, Kokuyo Co ranks #1452 out of 2991 companies in the Industrial Products industry, which is above the industry midpoint. Overall, Kokuyo Co has a GF Score™ of 90/100, reflecting its overall financial health beyond just this single metric.
How does Kokuyo Co's Days Payable compare to competitors?
According to the Industrial Products industry distribution chart, Kokuyo Co ranks #1452 out of 2991 companies for Days Payable. This puts Kokuyo Co in the upper half of its industry. The industry median Days Payable is 78.08. Kokuyo Co's value of 77.51 is 0.7% below this benchmark. Historically, Kokuyo Co's own Days Payable has ranged from 80.12 to 105.43 over the past decade. While the company's 10-year median is 94.67 vs. the industry median of 78.08, Kokuyo Co 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 Industrial Products company?
The median Days Payable among Industrial Products companies is 78.08, based on 2,991 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. Kokuyo Co's current Days Payable of 77.51 is 0.7% 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 Kokuyo Co and its competitors. For the Industrial Products industry, the median Days Payable is 78.08 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kokuyo Co's current Days Payable is 77.51, which is 18% below median its own 10-year median of 94.67. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kokuyo Co stock overvalued right now?
Kokuyo Co (FRA:KOK) has a current Days Payable of 77.51. The stock's GF Value™ is €3.73, compared to a current price of €4.24 — trading 13.7% above its estimated fair value. The current Days Payable is 77.51, which is 18% below median its 10-year median of 94.67 and 0.7% below the Industrial Products industry median of 78.08. Kokuyo Co's overall GF Score™ is 90/100 with 1 warning sign 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 Kokuyo Co (FRA:KOK), the current Days Payable is 77.51 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 Kokuyo Co (FRA:KOK) Overvalued in 2026?
Based on GuruFocus' analysis, Kokuyo Co stock appears to be overvalued.
The current stock price of €4.24 is trading 13.7% above its estimated GF Value™ of €3.73.
Key valuation signals for FRA:KOK:
Days Payable: 77.51 (18% below median its 10-year median of 94.67)
GF Value™: €3.73 vs. price of €4.24 (13.7% above fair value)
Industry Position: 0.7% below the Industrial Products median (#1452 of 2991)
No single metric tells the full story. See the FRA:KOK stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Kokuyo Co Ltd is engaged in the manufacture, purchase, and sale of stationery, office furniture, and store utensils for retail businesses, as well as space design and consultation. The company operates through four segments: stationery, furniture, mail-order, and retail. The stationery business supplies stationery in Japan and other regions, including Vietnam, China, and India. The furniture business consists of the production and sale of office furniture, store fixtures, and furniture for public and commercial spaces. The mail-order and retail business provides mail-order services for individuals and retail and wholesale businesses, along with electronic purchasing systems and the operation of information sites.
90GF Score
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