OSUKF (Otsuka) Days Payable: 58.17 (As of Mar. 2026) — 10% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

OSUKF Otsuka Corp OSUKF
85 GF Score
Price $20.00
GF Value $28.34
! 2 Warning Signs
View Full Analysis

What is Otsuka Days Payable?

Otsuka OSUKF 85 Days Payable is 58.17 as of Mar. 2026, which is 10% above its 10-year median of 53.09. GuruFocus rates OSUKF with a GF Score™ of 85/100 and a GF Value™ of $28.34. The stock has 2 warning signs investors should review. Among 2,611 Software companies, Otsuka ranks better than 52.93% on this metric.

Otsuka's average Accounts Payable for the three months ended in Mar. 2026 was $1,122 Mil. Otsuka's Cost of Goods Sold for the three months ended in Mar. 2026 was $1,759 Mil. Hence, Otsuka's Days Payable for the three months ended in Mar. 2026 was 58.17.

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

OSUKF' s Days Payable Range Over the Past 10 Years
Min: 48.38   Med: 53.09   Max: 57.67
Current: 57.67

During the past 13 years, Otsuka's highest Days Payable was 57.67. The lowest was 48.38. And the median was 53.09.

OSUKF's Days Payable is ranked better than
52.93% of 2611 companies
in the Software industry
Industry Median: 52.64 vs OSUKF: 57.67

Otsuka's Days Payable declined from Mar. 2025 (60.38) to Mar. 2026 (58.17). It may suggest that Otsuka accelerated paying its suppliers.


Otsuka Days Payable Historical Data

* Premium members only.

The historical data trend for Otsuka'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.

Otsuka Days Payable Chart

Otsuka Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 53.45 56.21 49.95 56.82 55.29

Otsuka 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 60.38 51.13 60.34 59.19 58.17

OSUKF vs IBM, ACN, FISV: Days Payable Comparison

For the Information Technology Services subindustry, Otsuka'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.


Otsuka Days Payable vs Software Industry

For the Software industry and Technology sector, Otsuka's Days Payable distribution charts can be found below:

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


OSUKF
85GF Score
Otsuka Corp OSUKF
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Otsuka 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.

Otsuka's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as

Days Payable (A: Dec. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Dec. 2024 ) + Accounts Payable (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (1054.947 + 1025.238) / 2 ) / 6866.671*365
=1040.0925 / 6866.671*365
=55.29

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

Days Payable (Q: Mar. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Dec. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (1025.238 + 1217.877) / 2 ) / 1759.473*365 / 4
=1121.5575 / 1759.473*365 / 4
=58.17

* 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 58.17 mean?
Otsuka (OSUKF) has a Days Payable of 58.17 as of Mar. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Otsuka and its competitors. This is 10% above median its historical median of 53.09. Over the past decade, Otsuka's Days Payable has ranged from 48.38 to 57.67. According to the industry distribution chart, Otsuka ranks #1229 out of 2611 companies in the Software industry, placing it in the top 47.1%.
Is Otsuka's Days Payable too high?
Otsuka's current Days Payable of 58.17 is 10% above median its 10-year median of 53.09. Over the past 10 years, this metric has ranged from a low of 48.38 to a high of 57.67. The Software industry median Days Payable is 52.64. Otsuka's value of 58.17 is 10.5% above this industry median. Based on the distribution chart, Otsuka ranks #1229 out of 2611 companies in the Software industry, which is above the industry midpoint. Overall, Otsuka has a GF Score™ of 85/100, reflecting its overall financial health beyond just this single metric.
How does Otsuka's Days Payable compare to IBM and ACN?
According to the Software industry distribution chart, Otsuka ranks #1229 out of 2611 companies for Days Payable. This puts Otsuka in the upper half of its industry. The industry median Days Payable is 52.64. Otsuka's value of 58.17 is 10.5% above this benchmark. Historically, Otsuka's own Days Payable has ranged from 48.38 to 57.67 over the past decade. While the company's 10-year median is 53.09 vs. the industry median of 52.64, Otsuka has consistently been above 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 Software company?
The median Days Payable among Software companies is 52.64, based on 2,611 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. Otsuka's current Days Payable of 58.17 is 10.5% above 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 Otsuka and its competitors. For the Software industry, the median Days Payable is 52.64 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Otsuka's current Days Payable is 58.17, which is 10% above median its own 10-year median of 53.09. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Otsuka stock overvalued right now?
Otsuka (OSUKF) has a current Days Payable of 58.17. The stock's GF Value™ is $28.34, compared to a current price of $20.00 — trading 29.4% below its estimated fair value. The current Days Payable is 58.17, which is 10% above median its 10-year median of 53.09 and 10.5% above the Software industry median of 52.64. Otsuka's overall GF Score™ is 85/100 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 Otsuka (OSUKF), the current Days Payable is 58.17 as of Mar. 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 Otsuka (OSUKF) Overvalued in 2026?

Based on GuruFocus' analysis, Otsuka stock appears to be undervalued. The current stock price of $20.00 is trading 29.4% below its estimated GF Value™ of $28.34.

Key valuation signals for OSUKF:

  • Days Payable: 58.17 (10% above median its 10-year median of 53.09)
  • GF Value™: $28.34 vs. price of $20.00 (29.4% below fair value)
  • GF Score™: 85/100 with 2 warning signs
  • Industry Position: 10.5% above the Software median (#1229 of 2611)

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


Otsuka Business Description

Other Exchanges 4768:JapanOTK:Germany
Address 2-18-4 Iidabashi, Chiyoda-ku, Tokyo, JPN, 102-8573
Otsuka is Japan's leading one-stop provider of IT solutions and office supplies, primarily targeting small and midsize enterprises. The System Integration business sells and integrates everything from PCs and servers to the proprietary "Smile" ERP system. This is complemented by the Service & Support business, featuring the "Tanomail" office-supply mail-order service and "Tayoreru" maintenance contracts. Operating through a dense nationwide network, Otsuka functions as the outsourced IT department for companies that lack one, providing a single, trusted point of contact for all technology and office needs.
85GF Score

Get the complete analysis for OSUKF

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

$20.00
Price
$28.34
GF Value