Toho Co (FRA:TOH) Days Payable: 69.76 (As of Feb. 2026) — 20% Above Median


FRA:TOH Toho Co Ltd FRA:TOH
96 GF Score
Price €6.80
GF Value €8.61
Valuation Modestly Undervalued
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What is Toho Co Days Payable?

Toho Co FRA:TOH -2.16% 96 Days Payable is 69.76 as of Feb. 2026, which is 20% above its 10-year median of 58.08. GuruFocus rates FRA:TOH with a GF Score™ of 96/100 and a GF Value™ of €8.61 (Modestly Undervalued). Among 916 Media - Diversified companies, Toho Co ranks worse than 55.9% on this metric.

Toho Co's average Accounts Payable for the three months ended in Feb. 2026 was €189 Mil. Toho Co's Cost of Goods Sold for the three months ended in Feb. 2026 was €247 Mil. Hence, Toho Co's Days Payable for the three months ended in Feb. 2026 was 69.76.

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

FRA:TOH' s Days Payable Range Over the Past 10 Years
Min: 49.43   Med: 58.08   Max: 75.9
Current: 70.54

During the past 13 years, Toho Co's highest Days Payable was 75.90. The lowest was 49.43. And the median was 58.08.

FRA:TOH's Days Payable is ranked worse than
55.9% of 916 companies
in the Media - Diversified industry
Industry Median: 83.895 vs FRA:TOH: 70.54

Toho Co's Days Payable increased from Feb. 2025 (62.14) to Feb. 2026 (69.76). It may suggest that Toho Co delayed paying its suppliers.


Toho Co Days Payable Historical Data

* Premium members only.

The historical data trend for Toho 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.

Toho Co Days Payable Chart

Toho Co Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 52.21 69.67 80.79 73.07 67.00

Toho Co Quarterly Data
May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26
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 62.14 73.44 67.60 87.24 69.76

FRA:TOH vs NFLX, DIS, WBD: Days Payable Comparison

For the Entertainment subindustry, Toho 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.


Toho Co Days Payable vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, Toho Co's Days Payable distribution charts can be found below:

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


FRA:TOH
96GF Score
Toho Co Ltd FRA:TOH
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Toho 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.

Toho Co's Days Payable for the fiscal year that ended in Feb. 2026 is calculated as

Days Payable (A: Feb. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Feb. 2025 ) + Accounts Payable (A: Feb. 2026 )) / count ) / Cost of Goods Sold (A: Feb. 2026 )*Days in Period
=( (224.559 + 178.095) / 2 ) / 1096.734*365
=201.327 / 1096.734*365
=67.00

Toho Co's Days Payable for the quarter that ended in Feb. 2026 is calculated as:

Days Payable (Q: Feb. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Nov. 2025 ) + Accounts Payable (Q: Feb. 2026 )) / count ) / Cost of Goods Sold (Q: Feb. 2026 )*Days in Period
=( (199.951 + 178.095) / 2 ) / 247.247*365 / 4
=189.023 / 247.247*365 / 4
=69.76

* 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 69.76 mean?
Toho Co (FRA:TOH) has a Days Payable of 69.76 as of Feb. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Toho Co and its competitors. This is 20% above median its historical median of 58.08. Over the past decade, Toho Co's Days Payable has ranged from 49.43 to 75.90. According to the industry distribution chart, Toho Co ranks #512 out of 916 companies in the Media - Diversified industry, placing it in the top 55.9%.
Is Toho Co's Days Payable too high?
Toho Co's current Days Payable of 69.76 is 20% above median its 10-year median of 58.08. Over the past 10 years, this metric has ranged from a low of 49.43 to a high of 75.90. The Media - Diversified industry median Days Payable is 83.90. Toho Co's value of 69.76 is 16.8% below this industry median. Based on the distribution chart, Toho Co ranks #512 out of 916 companies in the Media - Diversified industry, which is below the industry midpoint. Overall, Toho Co has a GF Score™ of 96/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Toho Co's Days Payable compare to NFLX and DIS?
According to the Media - Diversified industry distribution chart, Toho Co ranks #512 out of 916 companies for Days Payable. This places Toho Co in the lower half of its industry. The industry median Days Payable is 83.90. Toho Co's value of 69.76 is 16.8% below this benchmark. Historically, Toho Co's own Days Payable has ranged from 49.43 to 75.90 over the past decade. While the company's 10-year median is 58.08 vs. the industry median of 83.90, Toho 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 Media - Diversified company?
The median Days Payable among Media - Diversified companies is 83.90, based on 916 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. Toho Co's current Days Payable of 69.76 is 16.8% 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 Toho Co and its competitors. For the Media - Diversified industry, the median Days Payable is 83.90 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Toho Co's current Days Payable is 69.76, which is 20% above median its own 10-year median of 58.08. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Toho Co stock overvalued right now?
Based on GuruFocus' analysis, Toho Co (FRA:TOH) is currently considered Modestly Undervalued. The stock's GF Value™ is €8.61, compared to a current price of €6.80 — trading 21% below its estimated fair value. The current Days Payable is 69.76, which is 20% above median its 10-year median of 58.08 and 16.8% below the Media - Diversified industry median of 83.90. Toho Co's overall GF Score™ is 96/100. 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 Toho Co (FRA:TOH), the current Days Payable is 69.76 as of Feb. 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 Toho Co (FRA:TOH) Overvalued in 2026?

Based on GuruFocus' analysis, Toho Co stock appears to be undervalued. The current stock price of €6.80 is trading 21% below its estimated GF Value™ of €8.61. GuruFocus considers Toho Co to be Modestly Undervalued.

Key valuation signals for FRA:TOH:

  • Days Payable: 69.76 (20% above median its 10-year median of 58.08)
  • GF Value™: €8.61 vs. price of €6.80 (21% below fair value)
  • GF Score™: 96/100
  • Industry Position: 16.8% below the Media - Diversified median (#512 of 916)

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


Toho Co Business Description

Address 1-2-2 Yurakucho, Chiyoda-ku, Tokyo, JPN, 100-8415
Toho Co Ltd is a diversified media company with interests in the film and theater businesses. The company operates through three primary business segments: movie, theater, and real estate. The movie segment generates the vast majority of its revenue and is involved in the production and distribution of feature films. The theater segment is involved in planning, producing, and performing stage productions. The corporate real estate segment leases land and buildings. The company generates the vast majority of its revenue in Japan.
96GF Score

Get the complete analysis for FRA:TOH

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

€6.80
Price
€8.61
GF Value