Upcon (NGO:5075) Days Payable: 0.00 (As of Jan. 2026)

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NGO:5075 Upcon Corp NGO:5075
79 GF Score
Price 円1,019.00
GF Value 円739.08
Valuation Significantly Overvalued
! 1 Warning Sign
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What is Upcon Days Payable?

Upcon NGO:5075 +1.90% 79 Days Payable is 0.00 as of Jan. 2026. GuruFocus rates NGO:5075 with a GF Score™ of 79/100 and a GF Value™ of 円739.08 (Significantly Overvalued). The stock has 1 warning sign investors should review. Among 1,716 Construction companies, Upcon ranks worse than 84.38% on this metric.

Upcon's average Accounts Payable for the three months ended in Jan. 2026 was 円24.5 Mil. Upcon's Cost of Goods Sold for the three months ended in Jan. 2026 was 円0.0 Mil.

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

NGO:5075' s Days Payable Range Over the Past 10 Years
Min: 9.54   Med: 16.52   Max: 36.17
Current: 36.17

During the past 7 years, Upcon's highest Days Payable was 36.17. The lowest was 9.54. And the median was 16.52.

NGO:5075's Days Payable is ranked worse than
84.38% of 1716 companies
in the Construction industry
Industry Median: 76.5 vs NGO:5075: 36.17

Upcon's Days Payable stayed the same from Jan. 2025 (0.00) to Jan. 2026 (0.00). stayed the same


Upcon Days Payable Historical Data

* Premium members only.

The historical data trend for Upcon'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.

Upcon Days Payable Chart

Upcon Annual Data
Trend Jan20 Jan21 Jan22 Jan23 Jan24 Jan25 Jan26
Days Payable
Get a 7-Day Free Trial 12.95 20.05 16.48 16.52 20.34

Upcon Quarterly Data
Jan20 Jan21 Jan22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
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 33.78 20.32 0.00 0.00 14.95

NGO:5075 vs PWR, FIX, EME: Days Payable Comparison

For the Engineering & Construction subindustry, Upcon'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.


Upcon Days Payable vs Construction Industry

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

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


NGO:5075
79GF Score
Upcon Corp NGO:5075
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Upcon 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.

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

Days Payable (A: Jan. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Jan. 2025 ) + Accounts Payable (A: Jan. 2026 )) / count ) / Cost of Goods Sold (A: Jan. 2026 )*Days in Period
=( (30.477 + 22.63) / 2 ) / 476.492*365
=26.5535 / 476.492*365
=20.34

Upcon's Days Payable for the quarter that ended in Jan. 2026 is calculated as:

Days Payable (Q: Jan. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Oct. 2025 ) + Accounts Payable (Q: Jan. 2026 )) / count ) / Cost of Goods Sold (Q: Jan. 2026 )*Days in Period
=( (26.451 + 22.63) / 2 ) / 0*365 / 4
=24.5405 / 0*365 / 4
=N/A

* 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 0.00 mean?
Upcon (NGO:5075) has a Days Payable of 0.00 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 Upcon and its competitors. Over the past decade, Upcon's Days Payable has ranged from 9.54 to 36.17. According to the industry distribution chart, Upcon ranks #1448 out of 1716 companies in the Construction industry, placing it in the top 84.4%.
Is Upcon's Days Payable too high?
Upcon's current Days Payable is 0.00. Over the past 10 years, this metric has ranged from a low of 9.54 to a high of 36.17. Based on the distribution chart, Upcon ranks #1448 out of 1716 companies in the Construction industry, which is in the bottom quartile relative to peers. Overall, Upcon has a GF Score™ of 79/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Upcon's Days Payable compare to PWR and FIX?
According to the Construction industry distribution chart, Upcon ranks #1448 out of 1716 companies for Days Payable. This places Upcon in the lower half of its industry. The industry median Days Payable is 76.50. Historically, Upcon's own Days Payable has ranged from 9.54 to 36.17 over the past decade. 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 76.50, 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. 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 Upcon and its competitors. For the Construction industry, the median Days Payable is 76.50 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Upcon's current Days Payable is 0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Upcon stock overvalued right now?
Based on GuruFocus' analysis, Upcon (NGO:5075) is currently considered Significantly Overvalued. The stock's GF Value™ is 円739.08, compared to a current price of 円1,019.00 — trading 37.9% above its estimated fair value. The current Days Payable is 0.00. Upcon's overall GF Score™ is 79/100 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 Upcon (NGO:5075), the current Days Payable is 0.00 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 Upcon (NGO:5075) Overvalued in 2026?

Based on GuruFocus' analysis, Upcon stock appears to be overvalued. The current stock price of 円1,019.00 is trading 37.9% above its estimated GF Value™ of 円739.08. GuruFocus considers Upcon to be Significantly Overvalued.

Key valuation signals for NGO:5075:

  • Days Payable: 0.00
  • GF Value™: 円739.08 vs. price of 円1,019.00 (37.9% above fair value)
  • GF Score™: 79/100 with 1 warning sign

No single metric tells the full story. See the NGO:5075 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Upcon Business Description

Address 3-2-1 Sakado, 611 KSP East Building, Takatsu-ku, Kanagawa Prefecture, Kawasaki, JPN, 213-0012
Upcon Corp operates in the civil engineering and construction industry predominantly in Japan. The company applies its Upcon method, which uses completely non-freon urethane resin and small machines to repair subsidence, tilt, steps, gaps, etc., in concrete floors, caused by earthquakes or uneven ground settlement. The Upcon method is also used to correct unevenness on roads, ports, and airports, mainly for public works projects. In addition, the company provides gap and cavity filling services, maintains and repairs waterway tunnels, and is working on several projects, including a new construction method using urethane foam resin. It operates in a single segment, the subsidence correction business.
79GF Score

Get the complete analysis for NGO:5075

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

円1,019.00
Price
円739.08
GF Value