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Cotta CoFSE:3359 12 Days Payable is 37.25 as of Mar. 2026, which is 8% below its 10-year median of 40.53. GuruFocus rates FSE:3359 with a GF Score™ of 12/100 and a GF Value™ of 円844.02. The stock has 6 warning signs investors should review. Among 391 Packaging & Containers companies, Cotta Co ranks better than 64.96% on this metric.
Cotta Co's average Accounts Payable for the
three
months ended in Mar. 2026 was 円1,105 Mil. Cotta Co's Cost of Goods Sold for the
three
months ended in Mar. 2026 was 円2,863 Mil.
Hence, Cotta Co's Days Payable for the
three
months ended in Mar. 2026 was 35.22.
The historical rank and industry rank for Cotta Co's Days Payable or its related term are showing as below:
FSE:3359'
s Days Payable Range Over the Past 10 Years
Min: 31.5 Med: 40.53 Max: 76.64
Current: 76.64
During the past 13 years, Cotta Co's highest Days Payable was 76.64. The lowest was 31.50. And the median was 40.53.
FSE:3359's Days Payable is ranked better than 64.96% of 391
companies
in the Packaging & Containers industry
Industry Median: 58.69
vs FSE:3359: 76.64
Cotta Co's Days Payable
declined
from Sep. 2024 (37.92) to Mar. 2026 (37.25).
It may suggest that Cotta Coaccelerated paying its suppliers.
The historical data trend for Cotta 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.
FSE:3359 vs SW, AMCR, PKG: Days Payable Comparison
For the Packaging & Containers subindustry, Cotta 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.
Cotta Co Days Payable vs Packaging & Containers Industry
For the Packaging & Containers industry and Consumer Cyclical sector, Cotta Co's Days Payable distribution charts can be found below:
* The bar in red indicates where Cotta Co's Days Payable falls into.
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.
Cotta Co's Days Payable for the fiscal year that ended in Sep. 2025 is calculated as
* 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.
Cotta Co (FSE:3359) has a Days Payable of 37.25 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 Cotta Co and its competitors. This is near median its historical median of 40.53. Over the past decade, Cotta Co's Days Payable has ranged from 31.50 to 76.64. According to the industry distribution chart, Cotta Co ranks #137 out of 391 companies in the Packaging & Containers industry, placing it in the top 35%.
Is Cotta Co's Days Payable too high?
Cotta Co's current Days Payable of 37.25 is near median its 10-year median of 40.53. Over the past 10 years, this metric has ranged from a low of 31.50 to a high of 76.64. The Packaging & Containers industry median Days Payable is 58.69. Cotta Co's value of 37.25 is 36.5% below this industry median. Based on the distribution chart, Cotta Co ranks #137 out of 391 companies in the Packaging & Containers industry, which is above the industry midpoint. Overall, Cotta Co has a GF Score™ of 12/100, reflecting its overall financial health beyond just this single metric.
How does Cotta Co's Days Payable compare to SW and AMCR?
According to the Packaging & Containers industry distribution chart, Cotta Co ranks #137 out of 391 companies for Days Payable. This puts Cotta Co in the upper half of its industry. The industry median Days Payable is 58.69. Cotta Co's value of 37.25 is 36.5% below this benchmark. Historically, Cotta Co's own Days Payable has ranged from 31.50 to 76.64 over the past decade. While the company's 10-year median is 40.53 vs. the industry median of 58.69, Cotta 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 Packaging & Containers company?
The median Days Payable among Packaging & Containers companies is 58.69, based on 391 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. Cotta Co's current Days Payable of 37.25 is 36.5% 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 Cotta Co and its competitors. For the Packaging & Containers industry, the median Days Payable is 58.69 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cotta Co's current Days Payable is 37.25, which is near median its own 10-year median of 40.53. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cotta Co stock overvalued right now?
Cotta Co (FSE:3359) has a current Days Payable of 37.25. The stock's GF Value™ is 円844.02, compared to a current price of 円369.00 — trading 56.3% below its estimated fair value. The current Days Payable is 37.25, which is near median its 10-year median of 40.53 and 36.5% below the Packaging & Containers industry median of 58.69. Cotta Co's overall GF Score™ is 12/100 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 Cotta Co (FSE:3359), the current Days Payable is 37.25 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 Cotta Co (FSE:3359) Overvalued in 2026?
Based on GuruFocus' analysis, Cotta Co stock appears to be undervalued.
The current stock price of 円369.00 is trading 56.3% below its estimated GF Value™ of 円844.02.
Key valuation signals for FSE:3359:
Days Payable: 37.25 (near median its 10-year median of 40.53)
GF Value™: 円844.02 vs. price of 円369.00 (56.3% below fair value)
Industry Position: 36.5% below the Packaging & Containers median (#137 of 391)
No single metric tells the full story. See the FSE:3359 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Cotta Co Ltd manufactures and sells confectionery food materials and food packaging materials in Japan. It offers cake boxes, handbags, wrapping paper, ribbons, freshness preserving agents, and confectionery materials such as butter and flour. The company serves candy stores, bakeries, and individuals.
12GF Score
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