IDKOF (Idemitsu Kosan Co) Days Payable: 39.04 (As of Mar. 2026) — Near Median


IDKOF Idemitsu Kosan Co Ltd IDKOF
67 GF Score
Price $8.01
GF Value $6.72
Valuation Modestly Overvalued
! 4 Warning Signs
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What is Idemitsu Kosan Co Days Payable?

Idemitsu Kosan Co IDKOF 67 Days Payable is 39.04 as of Mar. 2026, which is 2% below its 10-year median of 39.73. GuruFocus rates IDKOF with a GF Score™ of 67/100 and a GF Value™ of $6.72 (Modestly Overvalued). The stock has 4 warning signs investors should review. Among 849 Oil & Gas companies, Idemitsu Kosan Co ranks worse than 70.55% on this metric.

Idemitsu Kosan Co's average Accounts Payable for the three months ended in Mar. 2026 was $4,956 Mil. Idemitsu Kosan Co's Cost of Goods Sold for the three months ended in Mar. 2026 was $11,584 Mil. Hence, Idemitsu Kosan Co's Days Payable for the three months ended in Mar. 2026 was 39.04.

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

IDKOF' s Days Payable Range Over the Past 10 Years
Min: 28.35   Med: 39.73   Max: 45.94
Current: 34.87

During the past 13 years, Idemitsu Kosan Co's highest Days Payable was 45.94. The lowest was 28.35. And the median was 39.73.

IDKOF's Days Payable is ranked worse than
70.55% of 849 companies
in the Oil & Gas industry
Industry Median: 57.95 vs IDKOF: 34.87

Idemitsu Kosan Co's Days Payable increased from Mar. 2025 (36.63) to Mar. 2026 (39.04). It may suggest that Idemitsu Kosan Co delayed paying its suppliers.


Idemitsu Kosan Co Days Payable Historical Data

* Premium members only.

The historical data trend for Idemitsu Kosan 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.

Idemitsu Kosan Co Days Payable Chart

Idemitsu Kosan Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 44.65 34.66 36.52 34.65 42.95

Idemitsu Kosan 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 36.63 34.68 29.15 30.83 39.04

IDKOF vs VLO, MPC, PSX: Days Payable Comparison

For the Oil & Gas Refining & Marketing subindustry, Idemitsu Kosan 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.


Idemitsu Kosan Co Days Payable vs Oil & Gas Industry

For the Oil & Gas industry and Energy sector, Idemitsu Kosan Co's Days Payable distribution charts can be found below:

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


IDKOF
67GF Score
Idemitsu Kosan Co Ltd IDKOF
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Idemitsu Kosan 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.

Idemitsu Kosan Co's Days Payable for the fiscal year that ended in Mar. 2026 is calculated as

Days Payable (A: Mar. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Mar. 2025 ) + Accounts Payable (A: Mar. 2026 )) / count ) / Cost of Goods Sold (A: Mar. 2026 )*Days in Period
=( (5530.835 + 5373.289) / 2 ) / 46327.715*365
=5452.062 / 46327.715*365
=42.95

Idemitsu Kosan Co's Days Payable for the quarter that ended in Mar. 2026 is calculated as:

Days Payable (Q: Mar. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Dec. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (4538.691 + 5373.289) / 2 ) / 11584.263*365 / 4
=4955.99 / 11584.263*365 / 4
=39.04

* 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 39.04 mean?
Idemitsu Kosan Co (IDKOF) has a Days Payable of 39.04 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 Idemitsu Kosan Co and its competitors. This is near median its historical median of 39.73. Over the past decade, Idemitsu Kosan Co's Days Payable has ranged from 28.35 to 45.94. According to the industry distribution chart, Idemitsu Kosan Co ranks #599 out of 849 companies in the Oil & Gas industry, placing it in the top 70.6%.
Is Idemitsu Kosan Co's Days Payable too high?
Idemitsu Kosan Co's current Days Payable of 39.04 is near median its 10-year median of 39.73. Over the past 10 years, this metric has ranged from a low of 28.35 to a high of 45.94. The Oil & Gas industry median Days Payable is 57.95. Idemitsu Kosan Co's value of 39.04 is 32.6% below this industry median. Based on the distribution chart, Idemitsu Kosan Co ranks #599 out of 849 companies in the Oil & Gas industry, which is below the industry midpoint. Overall, Idemitsu Kosan Co has a GF Score™ of 67/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Idemitsu Kosan Co's Days Payable compare to VLO and MPC?
According to the Oil & Gas industry distribution chart, Idemitsu Kosan Co ranks #599 out of 849 companies for Days Payable. This places Idemitsu Kosan Co in the lower half of its industry. The industry median Days Payable is 57.95. Idemitsu Kosan Co's value of 39.04 is 32.6% below this benchmark. Historically, Idemitsu Kosan Co's own Days Payable has ranged from 28.35 to 45.94 over the past decade. While the company's 10-year median is 39.73 vs. the industry median of 57.95, Idemitsu Kosan 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 an Oil & Gas company?
The median Days Payable among Oil & Gas companies is 57.95, based on 849 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. Idemitsu Kosan Co's current Days Payable of 39.04 is 32.6% 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 Idemitsu Kosan Co and its competitors. For the Oil & Gas industry, the median Days Payable is 57.95 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Idemitsu Kosan Co's current Days Payable is 39.04, which is near median its own 10-year median of 39.73. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Idemitsu Kosan Co stock overvalued right now?
Based on GuruFocus' analysis, Idemitsu Kosan Co (IDKOF) is currently considered Modestly Overvalued. The stock's GF Value™ is $6.72, compared to a current price of $8.01 — trading 19.2% above its estimated fair value. The current Days Payable is 39.04, which is near median its 10-year median of 39.73 and 32.6% below the Oil & Gas industry median of 57.95. Idemitsu Kosan Co's overall GF Score™ is 67/100 with 4 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 Idemitsu Kosan Co (IDKOF), the current Days Payable is 39.04 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 Idemitsu Kosan Co (IDKOF) Overvalued in 2026?

Based on GuruFocus' analysis, Idemitsu Kosan Co stock appears to be overvalued. The current stock price of $8.01 is trading 19.2% above its estimated GF Value™ of $6.72. GuruFocus considers Idemitsu Kosan Co to be Modestly Overvalued.

Key valuation signals for IDKOF:

  • Days Payable: 39.04 (near median its 10-year median of 39.73)
  • GF Value™: $6.72 vs. price of $8.01 (19.2% above fair value)
  • GF Score™: 67/100 with 4 warning signs
  • Industry Position: 32.6% below the Oil & Gas median (#599 of 849)

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


Idemitsu Kosan Co Business Description

Industry EnergyOil & Gas
Address 1-2-1 Otemachi, Chiyoda-ku, Tokyo, JPN, 100-8321
Idemitsu Kosan Co Ltd engages in a variety of activities globally that include petroleum products, oil exploration and production, coal, and other businesses. The company operates through five segments. The Basic Chemicals segment makes and sells olefins and aroma products. Electricity/Renewable Energy covers thermal, solar, and wind power generation, electricity sales, and solar business. Fuel Oil handles production, trading, and import/export of refined petroleum. The Highly Functional Materials segment includes lubricants, chemicals, electronic materials, paving materials, and agri-bio. The Resource segment explores, develops, and sells crude oil, natural gas, and coal. Others cover insurance and intra-group services. It generates the majority of its revenue from the Fuel oil segment.
67GF Score

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

$8.01
Price
$6.72
GF Value