Tsuruya Co (NGO:5386) Days Payable: 19.31 (As of Jun. 2026) — 32% Below Median

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NGO:5386 Tsuruya Co Ltd NGO:5386
66 GF Score
Price 円379.00
GF Value 円380.04
Valuation Fairly Valued
! 3 Warning Signs
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What is Tsuruya Co Days Payable?

Tsuruya Co NGO:5386 -0.26% 66 Days Payable is 19.31 as of Jun. 2026, which is 32% below its 10-year median of 28.43. GuruFocus rates NGO:5386 with a GF Score™ of 66/100 and a GF Value™ of 円380.04 (Fairly Valued). The stock has 3 warning signs investors should review. Among 1,721 Construction companies, Tsuruya Co ranks worse than 94.6% on this metric.

Tsuruya Co's average Accounts Payable for the three months ended in Jun. 2026 was 円318 Mil. Tsuruya Co's Cost of Goods Sold for the three months ended in Jun. 2026 was 円1,503 Mil. Hence, Tsuruya Co's Days Payable for the three months ended in Jun. 2026 was 19.31.

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

NGO:5386' s Days Payable Range Over the Past 10 Years
Min: 20.71   Med: 28.43   Max: 32.87
Current: 20.71

During the past 13 years, Tsuruya Co's highest Days Payable was 32.87. The lowest was 20.71. And the median was 28.43.

NGO:5386's Days Payable is ranked worse than
94.6% of 1721 companies
in the Construction industry
Industry Median: 76.6 vs NGO:5386: 20.71

Tsuruya Co's Days Payable declined from Jun. 2025 (22.32) to Jun. 2026 (19.31). It may suggest that Tsuruya Co accelerated paying its suppliers.


Tsuruya Co Days Payable Historical Data

* Premium members only.

The historical data trend for Tsuruya 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.

Tsuruya Co Days Payable Chart

Tsuruya 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 27.22 24.97 26.05 22.78 21.48

Tsuruya Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 22.32 20.67 19.53 19.60 19.31

NGO:5386 vs TT, JCI, CARR: Days Payable Comparison

For the Building Products & Equipment subindustry, Tsuruya 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.


Tsuruya Co Days Payable vs Construction Industry

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

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


NGO:5386
66GF Score
Tsuruya Co Ltd NGO:5386
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Tsuruya 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.

Tsuruya 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
=( (299.7 + 269.441) / 2 ) / 4835.449*365
=284.5705 / 4835.449*365
=21.48

Tsuruya Co's Days Payable for the quarter that ended in Jun. 2026 is calculated as:

Days Payable (Q: Jun. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Mar. 2026 ) + Accounts Payable (Q: Jun. 2026 )) / count ) / Cost of Goods Sold (Q: Jun. 2026 )*Days in Period
=( (269.441 + 366.753) / 2 ) / 1502.908*365 / 4
=318.097 / 1502.908*365 / 4
=19.31

* 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 19.31 mean?
Tsuruya Co (NGO:5386) has a Days Payable of 19.31 as of Jun. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Tsuruya Co and its competitors. This is 32% below median its historical median of 28.43. Over the past decade, Tsuruya Co's Days Payable has ranged from 20.71 to 32.87. According to the industry distribution chart, Tsuruya Co ranks #1628 out of 1721 companies in the Construction industry, placing it in the top 94.6%.
Is Tsuruya Co's Days Payable too high?
Tsuruya Co's current Days Payable of 19.31 is 32% below median its 10-year median of 28.43. Over the past 10 years, this metric has ranged from a low of 20.71 to a high of 32.87. The Construction industry median Days Payable is 76.60. Tsuruya Co's value of 19.31 is 74.8% below this industry median. Based on the distribution chart, Tsuruya Co ranks #1628 out of 1721 companies in the Construction industry, which is in the bottom quartile relative to peers. Overall, Tsuruya Co has a GF Score™ of 66/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Tsuruya Co's Days Payable compare to TT and JCI?
According to the Construction industry distribution chart, Tsuruya Co ranks #1628 out of 1721 companies for Days Payable. This places Tsuruya Co in the lower half of its industry. The industry median Days Payable is 76.60. Tsuruya Co's value of 19.31 is 74.8% below this benchmark. Historically, Tsuruya Co's own Days Payable has ranged from 20.71 to 32.87 over the past decade. While the company's 10-year median is 28.43 vs. the industry median of 76.60, Tsuruya 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 76.60, based on 1,721 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. Tsuruya Co's current Days Payable of 19.31 is 74.8% 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 Tsuruya Co and its competitors. For the Construction industry, the median Days Payable is 76.60 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Tsuruya Co's current Days Payable is 19.31, which is 32% below median its own 10-year median of 28.43. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tsuruya Co stock overvalued right now?
Based on GuruFocus' analysis, Tsuruya Co (NGO:5386) is currently considered Fairly Valued. The stock's GF Value™ is 円380.04, compared to a current price of 円379.00 — trading 0.3% below its estimated fair value. The current Days Payable is 19.31, which is 32% below median its 10-year median of 28.43 and 74.8% below the Construction industry median of 76.60. Tsuruya Co's overall GF Score™ is 66/100 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 Tsuruya Co (NGO:5386), the current Days Payable is 19.31 as of Jun. 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 Tsuruya Co (NGO:5386) Overvalued in 2026?

Based on GuruFocus' analysis, Tsuruya Co stock appears to be undervalued. The current stock price of 円379.00 is trading 0.3% below its estimated GF Value™ of 円380.04. GuruFocus considers Tsuruya Co to be Fairly Valued.

Key valuation signals for NGO:5386:

  • Days Payable: 19.31 (32% below median its 10-year median of 28.43)
  • GF Value™: 円380.04 vs. price of 円379.00 (0.3% below fair value)
  • GF Score™: 66/100 with 3 warning signs
  • Industry Position: 74.8% below the Construction median (#1628 of 1721)

No single metric tells the full story. See the NGO:5386 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Tsuruya Co Business Description

Address 2-12 Suno-saki-cho, Handa-shi, JPN, +81 569297311
Tsuruya Co Ltd is a Japan-based building material manufacturer. The company is mainly engaged in the production and sale of clay tiles, ceramic wall material, and the contracting of roof construction.
66GF Score

Get the complete analysis for NGO:5386

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

円379.00
Price
円380.04
GF Value