TOHO Co (FRA:TZ7) Days Payable: 52.57 (As of Jan. 2026) — Near Median


FRA:TZ7 TOHO Co Ltd FRA:TZ7
59 GF Score
Price €7.30
GF Value €6.12
! 2 Warning Signs
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What is TOHO Co Days Payable?

TOHO Co FRA:TZ7 +1.39% 59 Days Payable is 52.57 as of Jan. 2026, which is 0% below its 10-year median of 52.75. GuruFocus rates FRA:TZ7 with a GF Score™ of 59/100 and a GF Value™ of €6.12. The stock has 2 warning signs investors should review. Among 304 Retail - Defensive companies, TOHO Co ranks better than 68.09% on this metric.

TOHO Co's average Accounts Payable for the three months ended in Jan. 2026 was €180 Mil. TOHO Co's Cost of Goods Sold for the three months ended in Jan. 2026 was €312 Mil. Hence, TOHO Co's Days Payable for the three months ended in Jan. 2026 was 52.57.

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

FRA:TZ7' s Days Payable Range Over the Past 10 Years
Min: 50.89   Med: 52.75   Max: 58.7
Current: 56.91

During the past 13 years, TOHO Co's highest Days Payable was 58.70. The lowest was 50.89. And the median was 52.75.

FRA:TZ7's Days Payable is ranked better than
68.09% of 304 companies
in the Retail - Defensive industry
Industry Median: 43.485 vs FRA:TZ7: 56.91

TOHO Co's Days Payable increased from Jan. 2025 (51.13) to Jan. 2026 (52.57). 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 Jan17 Jan18 Jan19 Jan20 Jan21 Jan22 Jan23 Jan24 Jan25 Jan26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 54.20 54.82 54.18 53.15 56.44

TOHO Co Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
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 57.69 61.17 55.52 52.57 58.74

FRA:TZ7 vs SYY, USFD, PFGC: Days Payable Comparison

For the Food Distribution 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 Retail - Defensive Industry

For the Retail - Defensive industry and Consumer Defensive 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:TZ7
59GF Score
TOHO Co Ltd FRA:TZ7
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 Jan. 2026 is calculated as

Days Payable (A: Jan. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Jan. 2025 ) + Accounts Payable (A: Jan. 2026 )) / count ) / Cost of Goods Sold (A: Jan. 2026 )*Days in Period
=( (178.845 + 173.551) / 2 ) / 1139.554*365
=176.198 / 1139.554*365
=56.44

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

Days Payable (Q: Jan. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Oct. 2025 ) + Accounts Payable (Q: Jan. 2026 )) / count ) / Cost of Goods Sold (Q: Jan. 2026 )*Days in Period
=( (185.484 + 173.551) / 2 ) / 311.612*365 / 4
=179.5175 / 311.612*365 / 4
=52.57

* 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 52.57 mean?
TOHO Co (FRA:TZ7) has a Days Payable of 52.57 as of Jan. 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 near median its historical median of 52.75. Over the past decade, TOHO Co's Days Payable has ranged from 50.89 to 58.70. According to the industry distribution chart, TOHO Co ranks #97 out of 304 companies in the Retail - Defensive industry, placing it in the top 31.9%.
Is TOHO Co's Days Payable too high?
TOHO Co's current Days Payable of 52.57 is near median its 10-year median of 52.75. Over the past 10 years, this metric has ranged from a low of 50.89 to a high of 58.70. The Retail - Defensive industry median Days Payable is 43.49. TOHO Co's value of 52.57 is 20.9% above this industry median. Based on the distribution chart, TOHO Co ranks #97 out of 304 companies in the Retail - Defensive industry, which is above the industry midpoint. Overall, TOHO Co has a GF Score™ of 59/100, reflecting its overall financial health beyond just this single metric.
How does TOHO Co's Days Payable compare to SYY and USFD?
According to the Retail - Defensive industry distribution chart, TOHO Co ranks #97 out of 304 companies for Days Payable. This puts TOHO Co in the upper half of its industry. The industry median Days Payable is 43.49. TOHO Co's value of 52.57 is 20.9% above this benchmark. Historically, TOHO Co's own Days Payable has ranged from 50.89 to 58.70 over the past decade. While the company's 10-year median is 52.75 vs. the industry median of 43.49, TOHO 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 Retail - Defensive company?
The median Days Payable among Retail - Defensive companies is 43.49, based on 304 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 52.57 is 20.9% 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 TOHO Co and its competitors. For the Retail - Defensive industry, the median Days Payable is 43.49 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. TOHO Co's current Days Payable is 52.57, which is near median its own 10-year median of 52.75. 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?
TOHO Co (FRA:TZ7) has a current Days Payable of 52.57. The stock's GF Value™ is €6.12, compared to a current price of €7.30 — trading 19.3% above its estimated fair value. The current Days Payable is 52.57, which is near median its 10-year median of 52.75 and 20.9% above the Retail - Defensive industry median of 43.49. TOHO Co's overall GF Score™ is 59/100 with 2 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 TOHO Co (FRA:TZ7), the current Days Payable is 52.57 as of Jan. 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:TZ7) Overvalued in 2026?

Based on GuruFocus' analysis, TOHO Co stock appears to be overvalued. The current stock price of €7.30 is trading 19.3% above its estimated GF Value™ of €6.12.

Key valuation signals for FRA:TZ7:

  • Days Payable: 52.57 (near median its 10-year median of 52.75)
  • GF Value™: €6.12 vs. price of €7.30 (19.3% above fair value)
  • GF Score™: 59/100 with 2 warning signs
  • Industry Position: 20.9% above the Retail - Defensive median (#97 of 304)

No single metric tells the full story. See the FRA:TZ7 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


TOHO Co Business Description

Other Exchanges 8142:Japan
Address 5-9 Koyo-cho Nishi, Higashinada-ku, Kobe, JPN, 658-0033
TOHO Co Ltd is engaged in the purchase, procurement, and development of food for commercial use. The group is also engaged in the production of coffee for commercial use. provides total support for the restaurant business, including logistics, information, and services, to support customer value creation.
59GF Score

Get the complete analysis for FRA:TZ7

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

€7.30
Price
€6.12
GF Value