Tomoe (SSE:1921) Days Payable: 28.44 (As of Mar. 2026) — 59% Below Median

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SSE:1921 Tomoe Corp SSE:1921
66 GF Score
Price 円2,024.00
GF Value 円1,293.76
! 5 Warning Signs
View Full Analysis

What is Tomoe Days Payable?

Tomoe SSE:1921 66 Days Payable is 28.44 as of Mar. 2026, which is 59% below its 10-year median of 69.08. GuruFocus rates SSE:1921 with a GF Score™ of 66/100 and a GF Value™ of 円1,293.76. The stock has 5 warning signs investors should review. Among 1,716 Construction companies, Tomoe ranks worse than 84.03% on this metric.

Tomoe's average Accounts Payable for the six months ended in Mar. 2026 was 円2,676 Mil. Tomoe's Cost of Goods Sold for the six months ended in Mar. 2026 was 円17,168 Mil. Hence, Tomoe's Days Payable for the six months ended in Mar. 2026 was 28.44.

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

SSE:1921' s Days Payable Range Over the Past 10 Years
Min: 36.63   Med: 69.08   Max: 103.95
Current: 36.63

During the past 13 years, Tomoe's highest Days Payable was 103.95. The lowest was 36.63. And the median was 69.08.

SSE:1921's Days Payable is ranked worse than
84.03% of 1716 companies
in the Construction industry
Industry Median: 76.595 vs SSE:1921: 36.63

Tomoe's Days Payable declined from Mar. 2025 (38.63) to Mar. 2026 (28.44). It may suggest that Tomoe accelerated paying its suppliers.


Tomoe Days Payable Historical Data

* Premium members only.

The historical data trend for Tomoe'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.

Tomoe Days Payable Chart

Tomoe 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 60.15 45.39 50.67 37.04 44.17

Tomoe Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 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 38.08 39.87 38.63 40.23 28.44

SSE:1921 vs PWR, FIX, EME: Days Payable Comparison

For the Engineering & Construction subindustry, Tomoe'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.


Tomoe Days Payable vs Construction Industry

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

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


SSE:1921
66GF Score
Tomoe Corp SSE:1921
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Tomoe 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.

Tomoe'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
=( (2904.887 + 3733.533) / 2 ) / 27426.444*365
=3319.21 / 27426.444*365
=44.17

Tomoe'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: Sep. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (1618.133 + 3733.533) / 2 ) / 17168.028*365 / 2
=2675.833 / 17168.028*365 / 2
=28.44

* 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 28.44 mean?
Tomoe (SSE:1921) has a Days Payable of 28.44 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 Tomoe and its competitors. This is 59% below median its historical median of 69.08. Over the past decade, Tomoe's Days Payable has ranged from 36.63 to 103.95. According to the industry distribution chart, Tomoe ranks #1442 out of 1716 companies in the Construction industry, placing it in the top 84%.
Is Tomoe's Days Payable too high?
Tomoe's current Days Payable of 28.44 is 59% below median its 10-year median of 69.08. Over the past 10 years, this metric has ranged from a low of 36.63 to a high of 103.95. The Construction industry median Days Payable is 76.60. Tomoe's value of 28.44 is 62.9% below this industry median. Based on the distribution chart, Tomoe ranks #1442 out of 1716 companies in the Construction industry, which is in the bottom quartile relative to peers. Overall, Tomoe has a GF Score™ of 66/100, reflecting its overall financial health beyond just this single metric.
How does Tomoe's Days Payable compare to PWR and FIX?
According to the Construction industry distribution chart, Tomoe ranks #1442 out of 1716 companies for Days Payable. This places Tomoe in the lower half of its industry. The industry median Days Payable is 76.60. Tomoe's value of 28.44 is 62.9% below this benchmark. Historically, Tomoe's own Days Payable has ranged from 36.63 to 103.95 over the past decade. While the company's 10-year median is 69.08 vs. the industry median of 76.60, Tomoe 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 1,716 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. Tomoe's current Days Payable of 28.44 is 62.9% 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 Tomoe 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. Tomoe's current Days Payable is 28.44, which is 59% below median its own 10-year median of 69.08. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tomoe stock overvalued right now?
Tomoe (SSE:1921) has a current Days Payable of 28.44. The stock's GF Value™ is 円1,293.76, compared to a current price of 円2,024.00 — trading 56.4% above its estimated fair value. The current Days Payable is 28.44, which is 59% below median its 10-year median of 69.08 and 62.9% below the Construction industry median of 76.60. Tomoe's overall GF Score™ is 66/100 with 5 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 Tomoe (SSE:1921), the current Days Payable is 28.44 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 Tomoe (SSE:1921) Overvalued in 2026?

Based on GuruFocus' analysis, Tomoe stock appears to be overvalued. The current stock price of 円2,024.00 is trading 56.4% above its estimated GF Value™ of 円1,293.76.

Key valuation signals for SSE:1921:

  • Days Payable: 28.44 (59% below median its 10-year median of 69.08)
  • GF Value™: 円1,293.76 vs. price of 円2,024.00 (56.4% above fair value)
  • GF Score™: 66/100 with 5 warning signs
  • Industry Position: 62.9% below the Construction median (#1442 of 1716)

No single metric tells the full story. See the SSE:1921 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Tomoe Business Description

Other Exchanges 1921:Japan
Address 4-6-2 Kachidoki, Chuo- ku, Tokyo, JPN, 104-0054
Tomoe Corp is engaged in the construction, steel structure, and real estate businesses in Japan. It is engaged in the design, manufacture, construction of three-dimensional structures, bridges, steel frames, steel towers, and planning, design, construction of general construction work. In Real estate business it is engaged in the real estate sales, management, leasing, and mediation of these. Its segment include: Steel Construction Business; and Real Estate Business.
66GF Score

Get the complete analysis for SSE:1921

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

円2,024.00
Price
円1,293.76
GF Value