Cross PlusNGO:3320 61 Days Payable is 17.10 as of Jan. 2026, which is 36% below its 10-year median of 26.83. GuruFocus rates NGO:3320 with a GF Score™ of 61/100 and a GF Value™ of 円978.27. The stock has 3 warning signs investors should review. Among 1,014 Manufacturing - Apparel & Accessories companies, Cross Plus ranks worse than 86.88% on this metric.
Cross Plus's average Accounts Payable for the
six
months ended in Jan. 2026 was 円2,094 Mil. Cross Plus's Cost of Goods Sold for the
six
months ended in Jan. 2026 was 円22,345 Mil.
Hence, Cross Plus's Days Payable for the
six
months ended in Jan. 2026 was 17.10.
The historical rank and industry rank for Cross Plus's Days Payable or its related term are showing as below:
NGO:3320'
s Days Payable Range Over the Past 10 Years
Min: 18.54 Med: 26.83 Max: 48.99
Current: 18.98
During the past 13 years, Cross Plus's highest Days Payable was 48.99. The lowest was 18.54. And the median was 26.83.
NGO:3320's Days Payable is ranked worse than 86.88% of 1014
companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 54.045
vs NGO:3320: 18.98
Cross Plus's Days Payable
declined
from Jan. 2025 (18.93) to Jan. 2026 (17.10).
It may suggest that Cross Plusaccelerated paying its suppliers.
Cross Plus Days Payable Related Terms
Cross Plus Days Payable Historical Data
* Premium members only.
The historical data trend for Cross Plus'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.
NGO:3320 vs RL, LEVI, VFC: Days Payable Comparison
For the Apparel Manufacturing subindustry, Cross Plus'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.
Cross Plus Days Payable vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Cross Plus's Days Payable distribution charts can be found below:
* The bar in red indicates where Cross Plus'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.
Cross Plus's Days Payable for the fiscal year that ended in Jan. 2026 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.
Cross Plus (NGO:3320) has a Days Payable of 17.10 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 Cross Plus and its competitors. This is 36% below median its historical median of 26.83. Over the past decade, Cross Plus' Days Payable has ranged from 18.54 to 48.99. According to the industry distribution chart, Cross Plus ranks #881 out of 1014 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 86.9%.
Is Cross Plus' Days Payable too high?
Cross Plus' current Days Payable of 17.10 is 36% below median its 10-year median of 26.83. Over the past 10 years, this metric has ranged from a low of 18.54 to a high of 48.99. The Manufacturing - Apparel & Accessories industry median Days Payable is 54.05. Cross Plus' value of 17.10 is 68.4% below this industry median. Based on the distribution chart, Cross Plus ranks #881 out of 1014 companies in the Manufacturing - Apparel & Accessories industry, which is in the bottom quartile relative to peers. Overall, Cross Plus has a GF Score™ of 61/100, reflecting its overall financial health beyond just this single metric.
How does Cross Plus' Days Payable compare to RL and LEVI?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Cross Plus ranks #881 out of 1014 companies for Days Payable. This places Cross Plus in the lower half of its industry. The industry median Days Payable is 54.05. Cross Plus' value of 17.10 is 68.4% below this benchmark. Historically, Cross Plus' own Days Payable has ranged from 18.54 to 48.99 over the past decade. While the company's 10-year median is 26.83 vs. the industry median of 54.05, Cross Plus 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 Manufacturing - Apparel & Accessories company?
The median Days Payable among Manufacturing - Apparel & Accessories companies is 54.05, based on 1,014 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. Cross Plus's current Days Payable of 17.10 is 68.4% 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 Cross Plus and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Days Payable is 54.05 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cross Plus's current Days Payable is 17.10, which is 36% below median its own 10-year median of 26.83. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cross Plus stock overvalued right now?
Cross Plus (NGO:3320) has a current Days Payable of 17.10. The stock's GF Value™ is 円978.27, compared to a current price of 円1,170.00 — trading 19.6% above its estimated fair value. The current Days Payable is 17.10, which is 36% below median its 10-year median of 26.83 and 68.4% below the Manufacturing - Apparel & Accessories industry median of 54.05. Cross Plus' overall GF Score™ is 61/100 with 3 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 Cross Plus (NGO:3320), the current Days Payable is 17.10 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 Cross Plus (NGO:3320) Overvalued in 2026?
Based on GuruFocus' analysis, Cross Plus stock appears to be overvalued.
The current stock price of 円1,170.00 is trading 19.6% above its estimated GF Value™ of 円978.27.
Key valuation signals for NGO:3320:
Days Payable: 17.10 (36% below median its 10-year median of 26.83)
GF Value™: 円978.27 vs. price of 円1,170.00 (19.6% above fair value)
Industry Position: 68.4% below the Manufacturing - Apparel & Accessories median (#881 of 1014)
No single metric tells the full story. See the NGO:3320 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Cross Plus Inc is an apparel manufacturing company based in Japan. It is engaged in the planning, manufacturing and selling of women's apparel, clothing accessories and operating SPA. The company primarily serves widespread business partners such as mass merchandising stores, speciality shop and department stores nationwide.
61GF Score
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