Artience Co (FRA:TO5) Days Payable: 87.08 (As of Dec. 2025) — Near Median


FRA:TO5 Artience Co Ltd FRA:TO5
81 GF Score
Price €22.80
GF Value €18.24
! 6 Warning Signs
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What is Artience Co Days Payable?

Artience Co FRA:TO5 -1.72% 81 Days Payable is 87.08 as of Dec. 2025, which is 8% below its 10-year median of 94.64. GuruFocus rates FRA:TO5 with a GF Score™ of 81/100 and a GF Value™ of €18.24. The stock has 6 warning signs investors should review. Among 1,556 Chemicals companies, Artience Co ranks better than 67.61% on this metric.

Artience Co's average Accounts Payable for the three months ended in Dec. 2025 was €370 Mil. Artience Co's Cost of Goods Sold for the three months ended in Dec. 2025 was €387 Mil. Hence, Artience Co's Days Payable for the three months ended in Dec. 2025 was 87.08.

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

FRA:TO5' s Days Payable Range Over the Past 10 Years
Min: 81.29   Med: 94.64   Max: 103.91
Current: 81.47

During the past 13 years, Artience Co's highest Days Payable was 103.91. The lowest was 81.29. And the median was 94.64.

FRA:TO5's Days Payable is ranked better than
67.61% of 1556 companies
in the Chemicals industry
Industry Median: 59.915 vs FRA:TO5: 81.47

Artience Co's Days Payable increased from Dec. 2024 (85.90) to Dec. 2025 (87.08). It may suggest that Artience Co delayed paying its suppliers.


Artience Co Days Payable Historical Data

* Premium members only.

The historical data trend for Artience 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.

Artience Co Days Payable Chart

Artience Co Annual Data
Trend Mar16 Mar17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 98.58 102.18 102.31 92.13 98.66

Artience 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 92.42 81.51 82.27 87.08 84.21

FRA:TO5 vs LIN, SHW, ECL: Days Payable Comparison

For the Specialty Chemicals subindustry, Artience 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.


Artience Co Days Payable vs Chemicals Industry

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

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


FRA:TO5
81GF Score
Artience Co Ltd FRA:TO5
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Artience 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.

Artience Co's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as

Days Payable (A: Dec. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Dec. 2024 ) + Accounts Payable (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (439.253 + 371.983) / 2 ) / 1500.595*365
=405.618 / 1500.595*365
=98.66

Artience Co's Days Payable for the quarter that ended in Dec. 2025 is calculated as:

Days Payable (Q: Dec. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Sep. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (367.339 + 371.983) / 2 ) / 387.385*365 / 4
=369.661 / 387.385*365 / 4
=87.08

* 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 87.08 mean?
Artience Co (FRA:TO5) has a Days Payable of 87.08 as of Dec. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Artience Co and its competitors. This is near median its historical median of 94.64. Over the past decade, Artience Co's Days Payable has ranged from 81.29 to 103.91. According to the industry distribution chart, Artience Co ranks #504 out of 1556 companies in the Chemicals industry, placing it in the top 32.4%.
Is Artience Co's Days Payable too high?
Artience Co's current Days Payable of 87.08 is near median its 10-year median of 94.64. Over the past 10 years, this metric has ranged from a low of 81.29 to a high of 103.91. The Chemicals industry median Days Payable is 59.92. Artience Co's value of 87.08 is 45.3% above this industry median. Based on the distribution chart, Artience Co ranks #504 out of 1556 companies in the Chemicals industry, which is above the industry midpoint. Overall, Artience Co has a GF Score™ of 81/100, reflecting its overall financial health beyond just this single metric.
How does Artience Co's Days Payable compare to LIN and SHW?
According to the Chemicals industry distribution chart, Artience Co ranks #504 out of 1556 companies for Days Payable. This puts Artience Co in the upper half of its industry. The industry median Days Payable is 59.92. Artience Co's value of 87.08 is 45.3% above this benchmark. Historically, Artience Co's own Days Payable has ranged from 81.29 to 103.91 over the past decade. While the company's 10-year median is 94.64 vs. the industry median of 59.92, Artience 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. Artience Co's current Days Payable of 87.08 is 45.3% 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 Artience 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. Artience Co's current Days Payable is 87.08, which is near median its own 10-year median of 94.64. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Artience Co stock overvalued right now?
Artience Co (FRA:TO5) has a current Days Payable of 87.08. The stock's GF Value™ is €18.24, compared to a current price of €22.80 — trading 25% above its estimated fair value. The current Days Payable is 87.08, which is near median its 10-year median of 94.64 and 45.3% above the Chemicals industry median of 59.92. Artience Co's overall GF Score™ is 81/100 with 6 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 Artience Co (FRA:TO5), the current Days Payable is 87.08 as of Dec. 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 Artience Co (FRA:TO5) Overvalued in 2026?

Based on GuruFocus' analysis, Artience Co stock appears to be overvalued. The current stock price of €22.80 is trading 25% above its estimated GF Value™ of €18.24.

Key valuation signals for FRA:TO5:

  • Days Payable: 87.08 (near median its 10-year median of 94.64)
  • GF Value™: €18.24 vs. price of €22.80 (25% above fair value)
  • GF Score™: 81/100 with 6 warning signs
  • Industry Position: 45.3% above the Chemicals median (#504 of 1556)

No single metric tells the full story. See the FRA:TO5 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Artience Co Business Description

Other Exchanges 4634:Japan
Address 2-2-1 Kyobashi, Kyobashi Edogrand Building, Chuo-ku, Tokyo, JPN, 104-8377
Artience Co Ltd is a holding company. The group, along with its subsidiary, engaged in four segments: Colorants and Functional Materials Business, Polymers and Coatings Business, Packaging Business, and Printing and Information Business.
81GF Score

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

€22.80
Price
€18.24
GF Value