MBS (FSE:1401) Days Payable: 105.56 (As of Feb. 2026) — 33% Above Median

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FSE:1401 MBS Inc FSE:1401
20 GF Score
Price 円1,070.00
GF Value 円1,307.18
! 1 Warning Sign
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What is MBS Days Payable?

MBS FSE:1401 20 Days Payable is 105.56 as of Feb. 2026, which is 33% above its 10-year median of 79.55. GuruFocus rates FSE:1401 with a GF Score™ of 20/100 and a GF Value™ of 円1,307.18. The stock has 1 warning sign investors should review. Among 1,716 Construction companies, MBS ranks better than 65.68% on this metric.

MBS's average Accounts Payable for the three months ended in Feb. 2026 was 円797 Mil. MBS's Cost of Goods Sold for the three months ended in Feb. 2026 was 円689 Mil. Hence, MBS's Days Payable for the three months ended in Feb. 2026 was 105.56.

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

FSE:1401' s Days Payable Range Over the Past 10 Years
Min: 69.09   Med: 79.55   Max: 110.08
Current: 110.08

During the past 13 years, MBS's highest Days Payable was 110.08. The lowest was 69.09. And the median was 79.55.

FSE:1401's Days Payable is ranked better than
65.68% of 1716 companies
in the Construction industry
Industry Median: 76.315 vs FSE:1401: 110.08

MBS's Days Payable increased from Nov. 2024 (0.00) to Feb. 2026 (105.56). It may suggest that MBS delayed paying its suppliers.


MBS Days Payable Historical Data

* Premium members only.

The historical data trend for MBS'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.

MBS Days Payable Chart

MBS Annual Data
Trend May17 May18 May19 May20 May21 May22 May23 May24 May25 May26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 81.18 78.76 69.09 79.30 79.80

MBS Quarterly Data
Feb21 May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Nov24 May25 Aug25 Nov25 Feb26 May26
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 0.00 101.30 0.00 105.56 56.01

FSE:1401 vs PWR, FIX, EME: Days Payable Comparison

For the Engineering & Construction subindustry, MBS'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.


MBS Days Payable vs Construction Industry

For the Construction industry and Industrials sector, MBS's Days Payable distribution charts can be found below:

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


FSE:1401
20GF Score
MBS Inc FSE:1401
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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MBS 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.

MBS's Days Payable for the fiscal year that ended in May. 2026 is calculated as

Days Payable (A: May. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: May. 2025 ) + Accounts Payable (A: May. 2026 )) / count ) / Cost of Goods Sold (A: May. 2026 )*Days in Period
=( (862.756 + 627.253) / 2 ) / 3407.485*365
=745.0045 / 3407.485*365
=79.80

MBS'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
=( (817.982 + 775.06) / 2 ) / 688.575*365 / 4
=796.521 / 688.575*365 / 4
=105.56

* 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 105.56 mean?
MBS (FSE:1401) has a Days Payable of 105.56 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 MBS and its competitors. This is 33% above median its historical median of 79.55. Over the past decade, MBS's Days Payable has ranged from 69.09 to 110.08. According to the industry distribution chart, MBS ranks #589 out of 1716 companies in the Construction industry, placing it in the top 34.3%.
Is MBS's Days Payable too high?
MBS's current Days Payable of 105.56 is 33% above median its 10-year median of 79.55. Over the past 10 years, this metric has ranged from a low of 69.09 to a high of 110.08. The Construction industry median Days Payable is 76.32. MBS's value of 105.56 is 38.3% above this industry median. Based on the distribution chart, MBS ranks #589 out of 1716 companies in the Construction industry, which is above the industry midpoint. Overall, MBS has a GF Score™ of 20/100, reflecting its overall financial health beyond just this single metric.
How does MBS's Days Payable compare to PWR and FIX?
According to the Construction industry distribution chart, MBS ranks #589 out of 1716 companies for Days Payable. This puts MBS in the upper half of its industry. The industry median Days Payable is 76.32. MBS's value of 105.56 is 38.3% above this benchmark. Historically, MBS's own Days Payable has ranged from 69.09 to 110.08 over the past decade. While the company's 10-year median is 79.55 vs. the industry median of 76.32, MBS 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 Construction company?
The median Days Payable among Construction companies is 76.32, based on 1,716 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. MBS's current Days Payable of 105.56 is 38.3% 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 MBS and its competitors. For the Construction industry, the median Days Payable is 76.32 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. MBS's current Days Payable is 105.56, which is 33% above median its own 10-year median of 79.55. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is MBS stock overvalued right now?
MBS (FSE:1401) has a current Days Payable of 105.56. The stock's GF Value™ is 円1,307.18, compared to a current price of 円1,070.00 — trading 18.1% below its estimated fair value. The current Days Payable is 105.56, which is 33% above median its 10-year median of 79.55 and 38.3% above the Construction industry median of 76.32. MBS's overall GF Score™ is 20/100 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 MBS (FSE:1401), the current Days Payable is 105.56 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 MBS (FSE:1401) Overvalued in 2026?

Based on GuruFocus' analysis, MBS stock appears to be undervalued. The current stock price of 円1,070.00 is trading 18.1% below its estimated GF Value™ of 円1,307.18.

Key valuation signals for FSE:1401:

  • Days Payable: 105.56 (33% above median its 10-year median of 79.55)
  • GF Value™: 円1,307.18 vs. price of 円1,070.00 (18.1% below fair value)
  • GF Score™: 20/100 with 1 warning sign
  • Industry Position: 38.3% above the Construction median (#589 of 1716)

No single metric tells the full story. See the FSE:1401 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


MBS Business Description

Other Exchanges 1401:Japan
Address Yamaguchi Prefecture, Ube, JPN, 1173-162
MBS Inc is a Japanese firm engaged in exterior and interior decoration of houses and buildings. It develops and sells functional paint and offers construction work. It also provides disaster prevention coating.
20GF Score

Get the complete analysis for FSE:1401

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

円1,070.00
Price
円1,307.18
GF Value