RTARF (Restar) Days Payable: 53.57 (As of Dec. 2025) — 10% Above Median


RTARF Restar Corp RTARF
84 GF Score
Price $14.30
GF Value $10.88
! 6 Warning Signs
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What is Restar Days Payable?

Restar RTARF 84 Days Payable is 53.57 as of Dec. 2025, which is 10% above its 10-year median of 48.78. GuruFocus rates RTARF with a GF Score™ of 84/100 and a GF Value™ of $10.88. The stock has 6 warning signs investors should review. Among 999 Semiconductors companies, Restar ranks worse than 52.15% on this metric.

Restar's average Accounts Payable for the three months ended in Dec. 2025 was $548 Mil. Restar's Cost of Goods Sold for the three months ended in Dec. 2025 was $933 Mil. Hence, Restar's Days Payable for the three months ended in Dec. 2025 was 53.57.

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

RTARF' s Days Payable Range Over the Past 10 Years
Min: 35.04   Med: 48.78   Max: 57.01
Current: 50.98

During the past 13 years, Restar's highest Days Payable was 57.01. The lowest was 35.04. And the median was 48.78.

RTARF's Days Payable is ranked worse than
52.15% of 999 companies
in the Semiconductors industry
Industry Median: 53.06 vs RTARF: 50.98

Restar's Days Payable increased from Dec. 2024 (43.16) to Dec. 2025 (53.57). It may suggest that Restar delayed paying its suppliers.


Restar Days Payable Historical Data

* Premium members only.

The historical data trend for Restar'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.

Restar Days Payable Chart

Restar 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 49.67 45.79 45.42 45.26 52.69

Restar 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 46.26 53.55 54.69 53.57 45.51

RTARF vs NVDA, AVGO, MU: Days Payable Comparison

For the Semiconductors subindustry, Restar'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.


Restar Days Payable vs Semiconductors Industry

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

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


RTARF
84GF Score
Restar Corp RTARF
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Restar 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.

Restar'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
=( (481.183 + 569.243) / 2 ) / 3638.027*365
=525.213 / 3638.027*365
=52.69

Restar'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
=( (553.973 + 542.013) / 2 ) / 933.361*365 / 4
=547.993 / 933.361*365 / 4
=53.57

* 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 53.57 mean?
Restar (RTARF) has a Days Payable of 53.57 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 Restar and its competitors. This is 10% above median its historical median of 48.78. Over the past decade, Restar's Days Payable has ranged from 35.04 to 57.01. According to the industry distribution chart, Restar ranks #521 out of 999 companies in the Semiconductors industry, placing it in the top 52.2%.
Is Restar's Days Payable too high?
Restar's current Days Payable of 53.57 is 10% above median its 10-year median of 48.78. Over the past 10 years, this metric has ranged from a low of 35.04 to a high of 57.01. The Semiconductors industry median Days Payable is 53.06. Restar's value of 53.57 is 1% above this industry median. Based on the distribution chart, Restar ranks #521 out of 999 companies in the Semiconductors industry, which is below the industry midpoint. Overall, Restar has a GF Score™ of 84/100, reflecting its overall financial health beyond just this single metric.
How does Restar's Days Payable compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Restar ranks #521 out of 999 companies for Days Payable. This places Restar in the lower half of its industry. The industry median Days Payable is 53.06. Restar's value of 53.57 is 1% above this benchmark. Historically, Restar's own Days Payable has ranged from 35.04 to 57.01 over the past decade. While the company's 10-year median is 48.78 vs. the industry median of 53.06, Restar 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 Semiconductors company?
The median Days Payable among Semiconductors companies is 53.06, based on 999 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. Restar's current Days Payable of 53.57 is 1% 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 Restar and its competitors. For the Semiconductors industry, the median Days Payable is 53.06 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Restar's current Days Payable is 53.57, which is 10% above median its own 10-year median of 48.78. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Restar stock overvalued right now?
Restar (RTARF) has a current Days Payable of 53.57. The stock's GF Value™ is $10.88, compared to a current price of $14.30 — trading 31.4% above its estimated fair value. The current Days Payable is 53.57, which is 10% above median its 10-year median of 48.78 and 1% above the Semiconductors industry median of 53.06. Restar's overall GF Score™ is 84/100 with 6 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 Restar (RTARF), the current Days Payable is 53.57 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 Restar (RTARF) Overvalued in 2026?

Based on GuruFocus' analysis, Restar stock appears to be overvalued. The current stock price of $14.30 is trading 31.4% above its estimated GF Value™ of $10.88.

Key valuation signals for RTARF:

  • Days Payable: 53.57 (10% above median its 10-year median of 48.78)
  • GF Value™: $10.88 vs. price of $14.30 (31.4% above fair value)
  • GF Score™: 84/100 with 6 warning signs
  • Industry Position: 1% above the Semiconductors median (#521 of 999)

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


Restar Business Description

Other Exchanges 3156:Japan
Address Lester Building, 10-9 Konan 2-chome, Minato-ku, Tokyo, JPN, 108-0075
Restar Corp manufactures and distributes semiconductors and electronic components. The company offers semiconductors/modules, optical components, displays, industrial lasers, sensors, measuring instruments/filters, batteries, quartz crystal devices, adhesive materials/optical materials, and speakers/receivers. It also provides electronic manufacturing services.
84GF Score

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

$14.30
Price
$10.88
GF Value