TOC Co (FRA:T3O) Days Payable: 2.10 (As of Mar. 2026) — 41% Above Median

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FRA:T3O TOC Co Ltd FRA:T3O
80 GF Score
Price €4.62
GF Value €4.16
! 4 Warning Signs
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What is TOC Co Days Payable?

TOC Co FRA:T3O -2.12% 80 Days Payable is 2.10 as of Mar. 2026, which is 41% above its 10-year median of 1.49. GuruFocus rates FRA:T3O with a GF Score™ of 80/100 and a GF Value™ of €4.16. The stock has 4 warning signs investors should review. Among 1,572 Real Estate companies, TOC Co ranks worse than 99.05% on this metric.

TOC Co's average Accounts Payable for the three months ended in Mar. 2026 was €0.37 Mil. TOC Co's Cost of Goods Sold for the three months ended in Mar. 2026 was €16.31 Mil. Hence, TOC Co's Days Payable for the three months ended in Mar. 2026 was 2.10.

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

FRA:T3O' s Days Payable Range Over the Past 10 Years
Min: 0.99   Med: 1.49   Max: 1.72
Current: 1.52

During the past 13 years, TOC Co's highest Days Payable was 1.72. The lowest was 0.99. And the median was 1.49.

FRA:T3O's Days Payable is ranked worse than
99.05% of 1572 companies
in the Real Estate industry
Industry Median: 93.66 vs FRA:T3O: 1.52

TOC Co's Days Payable increased from Mar. 2025 (1.08) to Mar. 2026 (2.10). It may suggest that TOC Co delayed paying its suppliers.


TOC Co Days Payable Historical Data

* Premium members only.

The historical data trend for TOC 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.

TOC Co Days Payable Chart

TOC 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 1.73 1.68 1.83 1.40 1.59

TOC 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 1.08 1.03 1.07 1.87 2.10

FRA:T3O vs CBRE, BEKE, JLL: Days Payable Comparison

For the Real Estate Services subindustry, TOC 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.


TOC Co Days Payable vs Real Estate Industry

For the Real Estate industry and Real Estate sector, TOC Co's Days Payable distribution charts can be found below:

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


FRA:T3O
80GF Score
TOC Co Ltd FRA:T3O
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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TOC 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.

TOC 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
=( (0.192 + 0.327) / 2 ) / 59.63*365
=0.2595 / 59.63*365
=1.59

TOC 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
=( (0.422 + 0.327) / 2 ) / 16.31*365 / 4
=0.3745 / 16.31*365 / 4
=2.10

* 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 2.10 mean?
TOC Co (FRA:T3O) has a Days Payable of 2.10 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 TOC Co and its competitors. This is 41% above median its historical median of 1.49. Over the past decade, TOC Co's Days Payable has ranged from 0.99 to 1.72. According to the industry distribution chart, TOC Co ranks #1557 out of 1572 companies in the Real Estate industry, placing it in the top 99%.
Is TOC Co's Days Payable too high?
TOC Co's current Days Payable of 2.10 is 41% above median its 10-year median of 1.49. Over the past 10 years, this metric has ranged from a low of 0.99 to a high of 1.72. The Real Estate industry median Days Payable is 93.66. TOC Co's value of 2.10 is 97.8% below this industry median. Based on the distribution chart, TOC Co ranks #1557 out of 1572 companies in the Real Estate industry, which is in the bottom quartile relative to peers. Overall, TOC Co has a GF Score™ of 80/100, reflecting its overall financial health beyond just this single metric.
How does TOC Co's Days Payable compare to CBRE and BEKE?
According to the Real Estate industry distribution chart, TOC Co ranks #1557 out of 1572 companies for Days Payable. This places TOC Co in the lower half of its industry. The industry median Days Payable is 93.66. TOC Co's value of 2.10 is 97.8% below this benchmark. Historically, TOC Co's own Days Payable has ranged from 0.99 to 1.72 over the past decade. While the company's 10-year median is 1.49 vs. the industry median of 93.66, TOC 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 a Real Estate company?
The median Days Payable among Real Estate companies is 93.66, based on 1,572 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. TOC Co's current Days Payable of 2.10 is 97.8% 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 TOC Co and its competitors. For the Real Estate industry, the median Days Payable is 93.66 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. TOC Co's current Days Payable is 2.10, which is 41% above median its own 10-year median of 1.49. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is TOC Co stock overvalued right now?
TOC Co (FRA:T3O) has a current Days Payable of 2.10. The stock's GF Value™ is €4.16, compared to a current price of €4.62 — trading 11.1% above its estimated fair value. The current Days Payable is 2.10, which is 41% above median its 10-year median of 1.49 and 97.8% below the Real Estate industry median of 93.66. TOC Co's overall GF Score™ is 80/100 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 TOC Co (FRA:T3O), the current Days Payable is 2.10 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 TOC Co (FRA:T3O) Overvalued in 2026?

Based on GuruFocus' analysis, TOC Co stock appears to be overvalued. The current stock price of €4.62 is trading 11.1% above its estimated GF Value™ of €4.16.

Key valuation signals for FRA:T3O:

  • Days Payable: 2.10 (41% above median its 10-year median of 1.49)
  • GF Value™: €4.16 vs. price of €4.62 (11.1% above fair value)
  • GF Score™: 80/100 with 4 warning signs
  • Industry Position: 97.8% below the Real Estate median (#1557 of 1572)

No single metric tells the full story. See the FRA:T3O stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


TOC Co Business Description

Other Exchanges 8841:Japan
Address 7-22-17 Nishi-Gotanda, Shinagawa-ku, Tokyo, JPN, 141-0031
TOC Co Ltd is a Japan-based company with three business segments: real estate, linen supply and laundry, and other. The real estate segment is engaged in planning, execution, and management of urban development projects. The linen supply and laundry segment is engaged in supplying various linens used in hotels and restaurants, and offering dry cleaning services. The other segment contains a pharmaceuticals business, operates a sports club and a bathing facility, includes retail and restaurant businesses, and engages in building maintenance services. The company generates most of its revenue from the real estate segment.
80GF Score

Get the complete analysis for FRA:T3O

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

€4.62
Price
€4.16
GF Value