UpconNGO:5075 +2.12%69 Days Payable is 16.49 as of Jan. 2026, which is 0% below its 10-year median of 16.52. GuruFocus rates NGO:5075 with a GF Score™ of 69/100 and a GF Value™ of 円740.05 (Significantly Overvalued). The stock has 2 warning signs investors should review. Among 1,709 Construction companies, Upcon ranks worse than 94.91% on this metric.
Upcon's average Accounts Payable for the
six
months ended in Jan. 2026 was 円25 Mil. Upcon's Cost of Goods Sold for the
six
months ended in Jan. 2026 was 円279 Mil.
Hence, Upcon's Days Payable for the
six
months ended in Jan. 2026 was 16.49.
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: 20.65
Current: 20.65
During the past 7 years, Upcon's highest Days Payable was 20.65. The lowest was 9.54. And the median was 16.52.
NGO:5075's Days Payable is ranked worse than 94.91% of 1709
companies
in the Construction industry
Industry Median: 76.72
vs NGO:5075: 20.65
Upcon's Days Payable
declined
from Jan. 2025 (17.19) to Jan. 2026 (16.49).
It may suggest that Upconaccelerated paying its suppliers.
Upcon Days Payable Related Terms
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.
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.
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
* 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 (NGO:5075) has a Days Payable of 16.49 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. This is near median its historical median of 16.52. Over the past decade, Upcon's Days Payable has ranged from 9.54 to 20.65. According to the industry distribution chart, Upcon ranks #1622 out of 1709 companies in the Construction industry, placing it in the top 94.9%.
Is Upcon's Days Payable too high?
Upcon's current Days Payable of 16.49 is near median its 10-year median of 16.52. Over the past 10 years, this metric has ranged from a low of 9.54 to a high of 20.65. The Construction industry median Days Payable is 76.72. Upcon's value of 16.49 is 78.5% below this industry median. Based on the distribution chart, Upcon ranks #1622 out of 1709 companies in the Construction industry, which is in the bottom quartile relative to peers. Overall, Upcon has a GF Score™ of 69/100 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 #1622 out of 1709 companies for Days Payable. This places Upcon in the lower half of its industry. The industry median Days Payable is 76.72. Upcon's value of 16.49 is 78.5% below this benchmark. Historically, Upcon's own Days Payable has ranged from 9.54 to 20.65 over the past decade. While the company's 10-year median is 16.52 vs. the industry median of 76.72, Upcon 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 76.72, based on 1,709 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. Upcon's current Days Payable of 16.49 is 78.5% 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 Upcon and its competitors. For the Construction industry, the median Days Payable is 76.72 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Upcon's current Days Payable is 16.49, which is near median its own 10-year median of 16.52. 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740.05, compared to a current price of 円1,348.00 — trading 82.1% above its estimated fair value. The current Days Payable is 16.49, which is near median its 10-year median of 16.52 and 78.5% below the Construction industry median of 76.72. Upcon's overall GF Score™ is 69/100 with 2 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 Upcon (NGO:5075), the current Days Payable is 16.49 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1,348.00 is trading 82.1% above its estimated GF Value™ of 円740.05.
GuruFocus considers Upcon to be Significantly Overvalued.
Key valuation signals for NGO:5075:
Days Payable: 16.49 (near median its 10-year median of 16.52)
GF Value™: 円740.05 vs. price of 円1,348.00 (82.1% above fair value)
Industry Position: 78.5% below the Construction median (#1622 of 1709)
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 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.
69GF Score
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