NPKYF (Nippon Kayaku Co) Days Payable: 59.25 (As of Dec. 2025) — 20% Above Median


NPKYF Nippon Kayaku Co Ltd NPKYF
79 GF Score
Price $8.44
GF Value $7.03
! 7 Warning Signs
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What is Nippon Kayaku Co Days Payable?

Nippon Kayaku Co NPKYF 79 Days Payable is 59.25 as of Dec. 2025, which is 20% above its 10-year median of 49.52. GuruFocus rates NPKYF with a GF Score™ of 79/100 and a GF Value™ of $7.03. The stock has 7 warning signs investors should review. Among 1,556 Chemicals companies, Nippon Kayaku Co ranks worse than 56.23% on this metric.

Nippon Kayaku Co's average Accounts Payable for the three months ended in Dec. 2025 was $178 Mil. Nippon Kayaku Co's Cost of Goods Sold for the three months ended in Dec. 2025 was $273 Mil. Hence, Nippon Kayaku Co's Days Payable for the three months ended in Dec. 2025 was 59.25.

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

NPKYF' s Days Payable Range Over the Past 10 Years
Min: 45.8   Med: 49.52   Max: 53.83
Current: 53.82

During the past 13 years, Nippon Kayaku Co's highest Days Payable was 53.83. The lowest was 45.80. And the median was 49.52.

NPKYF's Days Payable is ranked worse than
56.23% of 1556 companies
in the Chemicals industry
Industry Median: 59.915 vs NPKYF: 53.82

Nippon Kayaku Co's Days Payable increased from Dec. 2024 (56.64) to Dec. 2025 (59.25). It may suggest that Nippon Kayaku Co delayed paying its suppliers.


Nippon Kayaku Co Days Payable Historical Data

* Premium members only.

The historical data trend for Nippon Kayaku 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.

Nippon Kayaku Co Days Payable Chart

Nippon Kayaku 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 56.25 50.66 48.35 46.85 49.01

Nippon Kayaku 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 53.83 54.56 55.48 59.25 54.18

NPKYF vs DOW: Days Payable Comparison

For the Chemicals subindustry, Nippon Kayaku 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.


Nippon Kayaku Co Days Payable vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Nippon Kayaku Co's Days Payable distribution charts can be found below:

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


NPKYF
79GF Score
Nippon Kayaku Co Ltd NPKYF
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Nippon Kayaku 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.

Nippon Kayaku 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
=( (133.297 + 152.663) / 2 ) / 1064.836*365
=142.98 / 1064.836*365
=49.01

Nippon Kayaku Co's Days Payable for the quarter that ended in Dec. 2025 is calculated as:

Days Payable (Q: Dec. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Sep. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (158.701 + 196.319) / 2 ) / 273.36*365 / 4
=177.51 / 273.36*365 / 4
=59.25

* 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 59.25 mean?
Nippon Kayaku Co (NPKYF) has a Days Payable of 59.25 as of Dec. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Nippon Kayaku Co and its competitors. This is 20% above median its historical median of 49.52. Over the past decade, Nippon Kayaku Co's Days Payable has ranged from 45.80 to 53.83. According to the industry distribution chart, Nippon Kayaku Co ranks #875 out of 1556 companies in the Chemicals industry, placing it in the top 56.2%.
Is Nippon Kayaku Co's Days Payable too high?
Nippon Kayaku Co's current Days Payable of 59.25 is 20% above median its 10-year median of 49.52. Over the past 10 years, this metric has ranged from a low of 45.80 to a high of 53.83. The Chemicals industry median Days Payable is 59.92. Nippon Kayaku Co's value of 59.25 is 1.1% below this industry median. Based on the distribution chart, Nippon Kayaku Co ranks #875 out of 1556 companies in the Chemicals industry, which is below the industry midpoint. Overall, Nippon Kayaku Co has a GF Score™ of 79/100, reflecting its overall financial health beyond just this single metric.
How does Nippon Kayaku Co's Days Payable compare to DOW?
According to the Chemicals industry distribution chart, Nippon Kayaku Co ranks #875 out of 1556 companies for Days Payable. This places Nippon Kayaku Co in the lower half of its industry. The industry median Days Payable is 59.92. Nippon Kayaku Co's value of 59.25 is 1.1% below this benchmark. Historically, Nippon Kayaku Co's own Days Payable has ranged from 45.80 to 53.83 over the past decade. While the company's 10-year median is 49.52 vs. the industry median of 59.92, Nippon Kayaku 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 Chemicals company?
The median Days Payable among Chemicals companies is 59.92, based on 1,556 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. Nippon Kayaku Co's current Days Payable of 59.25 is 1.1% 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 Nippon Kayaku Co and its competitors. For the Chemicals industry, the median Days Payable is 59.92 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Nippon Kayaku Co's current Days Payable is 59.25, which is 20% above median its own 10-year median of 49.52. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nippon Kayaku Co stock overvalued right now?
Nippon Kayaku Co (NPKYF) has a current Days Payable of 59.25. The stock's GF Value™ is $7.03, compared to a current price of $8.44 — trading 20.1% above its estimated fair value. The current Days Payable is 59.25, which is 20% above median its 10-year median of 49.52 and 1.1% below the Chemicals industry median of 59.92. Nippon Kayaku Co's overall GF Score™ is 79/100 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 Nippon Kayaku Co (NPKYF), the current Days Payable is 59.25 as of Dec. 2025. 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 Nippon Kayaku Co (NPKYF) Overvalued in 2026?

Based on GuruFocus' analysis, Nippon Kayaku Co stock appears to be overvalued. The current stock price of $8.44 is trading 20.1% above its estimated GF Value™ of $7.03.

Key valuation signals for NPKYF:

  • Days Payable: 59.25 (20% above median its 10-year median of 49.52)
  • GF Value™: $7.03 vs. price of $8.44 (20.1% above fair value)
  • GF Score™: 79/100 with 7 warning signs
  • Industry Position: 1.1% below the Chemicals median (#875 of 1556)

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


Nippon Kayaku Co Business Description

Address 1-1, Marunouchi 2-chome, Chiyoda-ku, Meiji Yasuda Seimei Building 19th and 20th Floors, Tokyo, JPN, 100-0005
Nippon Kayaku Co Ltd manufactures and sells a variety of chemicals. The firm organizes itself into four segments based on product type. The functional chemicals segment, which generates more revenue than any other segment, sells epoxy resins used as flame retardants in electronics, colorants and dyes used in inkjet printers and the manufacture of textiles. The pharmaceuticals segment sells anti-cancer drugs, biological drugs, cardiovascular agents, vitamin compounds, and anti-inflammatory agents. The safety systems segment sells airbag inflators and micro gas generators for seatbelt pretensioners to the automotive industry, both of which are used to protect passengers during an accident. The agrochemicals segment sells insecticides and herbicides. The majority of revenue comes from Asia.
79GF Score

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

$8.44
Price
$7.03
GF Value