JPPMF (Japan Material Co) Days Payable: 36.19 (As of Mar. 2026) — 14% Below Median


What is Japan Material Co Days Payable?

Japan Material Co JPPMF 96 Days Payable is 36.19 as of Mar. 2026, which is 14% below its 10-year median of 42.09. GuruFocus rates JPPMF with a GF Score™ of 96/100. The stock has 7 warning signs investors should review. Among 1,710 Construction companies, Japan Material Co ranks worse than 85.26% on this metric.

Japan Material Co's average Accounts Payable for the three months ended in Mar. 2026 was 円4,105.00 Mil. Japan Material Co's Cost of Goods Sold for the three months ended in Mar. 2026 was 円10,350.00 Mil. Hence, Japan Material Co's Days Payable for the three months ended in Mar. 2026 was 36.19.

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

JPPMF' s Days Payable Range Over the Past 10 Years
Min: 26.32   Med: 42.09   Max: 53.57
Current: 35.15

During the past 13 years, Japan Material Co's highest Days Payable was 53.57. The lowest was 26.32. And the median was 42.09.

JPPMF's Days Payable is ranked worse than
85.26% of 1710 companies
in the Construction industry
Industry Median: 76.79 vs JPPMF: 35.15

Japan Material Co's Days Payable increased from Mar. 2025 (26.51) to Mar. 2026 (36.19). It may suggest that Japan Material Co delayed paying its suppliers.


Japan Material Co Days Payable Historical Data

* Premium members only.

The historical data trend for Japan Material 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.

Japan Material Co Days Payable Chart

Japan Material 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 43.27 36.15 26.32 32.27 37.54

Japan Material 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 26.51 36.29 35.27 31.06 36.19

JPPMF vs PWR, FIX, EME: Days Payable Comparison

For the Engineering & Construction subindustry, Japan Material 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.


Japan Material Co Days Payable vs Construction Industry

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

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



Japan Material 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.

Japan Material 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
=( (3772 + 4090) / 2 ) / 38221*365
=3931 / 38221*365
=37.54

Japan Material 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
=( (4120 + 4090) / 2 ) / 10350*365 / 4
=4105 / 10350*365 / 4
=36.19

* 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 36.19 mean?
Japan Material Co (JPPMF) has a Days Payable of 36.19 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 Japan Material Co and its competitors. This is 14% below median its historical median of 42.09. Over the past decade, Japan Material Co's Days Payable has ranged from 26.32 to 53.57. According to the industry distribution chart, Japan Material Co ranks #1458 out of 1710 companies in the Construction industry, placing it in the top 85.3%.
Is Japan Material Co's Days Payable too high?
Japan Material Co's current Days Payable of 36.19 is 14% below median its 10-year median of 42.09. Over the past 10 years, this metric has ranged from a low of 26.32 to a high of 53.57. The Construction industry median Days Payable is 76.79. Japan Material Co's value of 36.19 is 52.9% below this industry median. Based on the distribution chart, Japan Material Co ranks #1458 out of 1710 companies in the Construction industry, which is in the bottom quartile relative to peers. Overall, Japan Material Co has a GF Score™ of 96/100, reflecting its overall financial health beyond just this single metric.
How does Japan Material Co's Days Payable compare to PWR and FIX?
According to the Construction industry distribution chart, Japan Material Co ranks #1458 out of 1710 companies for Days Payable. This places Japan Material Co in the lower half of its industry. The industry median Days Payable is 76.79. Japan Material Co's value of 36.19 is 52.9% below this benchmark. Historically, Japan Material Co's own Days Payable has ranged from 26.32 to 53.57 over the past decade. While the company's 10-year median is 42.09 vs. the industry median of 76.79, Japan Material 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 Construction company?
The median Days Payable among Construction companies is 76.79, based on 1,710 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. Japan Material Co's current Days Payable of 36.19 is 52.9% 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 Japan Material Co and its competitors. For the Construction industry, the median Days Payable is 76.79 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Japan Material Co's current Days Payable is 36.19, which is 14% below median its own 10-year median of 42.09. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Japan Material Co stock overvalued right now?
Japan Material Co (JPPMF) has a current Days Payable of 36.19. The current Days Payable is 36.19, which is 14% below median its 10-year median of 42.09 and 52.9% below the Construction industry median of 76.79. Japan Material Co's overall GF Score™ is 96/100 with 7 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 Japan Material Co (JPPMF), the current Days Payable is 36.19 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.

Japan Material Co Business Description

Other Exchanges 6055:Japan
Address 3098 No. 22 Nagai Komono County, Komono-cho, Mie-gun, Mie, JPN
Japan Material Co Ltd is engaged in manufacturing specialty gas supply devices and providing piping work and other related services. The company operates through two segments namely Electronics and Graphics solutions. Its Electronics segment is involved in the development, manufacture, and sale of gas supply systems for semiconductors and liquid crystal production, and various maintenance services. The Graphics solutions segment import, plan, market, and support multi-monitor compatible graphics products for various systems.