TOKCF (Tokyo Ohka Kogyo Co) Days Payable: 67.98 (As of Dec. 2025) — 10% Above Median


TOKCF Tokyo Ohka Kogyo Co Ltd TOKCF
79 GF Score
Price $71.73
GF Value $31.68
Valuation Significantly Overvalued
! 5 Warning Signs
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What is Tokyo Ohka Kogyo Co Days Payable?

Tokyo Ohka Kogyo Co TOKCF 79 Days Payable is 67.98 as of Dec. 2025, which is 10% above its 10-year median of 61.99. GuruFocus rates TOKCF with a GF Score™ of 79/100 and a GF Value™ of $31.68 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 2,438 Hardware companies, Tokyo Ohka Kogyo Co ranks worse than 52.75% on this metric.

Tokyo Ohka Kogyo Co's average Accounts Payable for the three months ended in Dec. 2025 was $188 Mil. Tokyo Ohka Kogyo Co's Cost of Goods Sold for the three months ended in Dec. 2025 was $252 Mil. Hence, Tokyo Ohka Kogyo Co's Days Payable for the three months ended in Dec. 2025 was 67.98.

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

TOKCF' s Days Payable Range Over the Past 10 Years
Min: 53.27   Med: 61.99   Max: 73.38
Current: 66.7

During the past 13 years, Tokyo Ohka Kogyo Co's highest Days Payable was 73.38. The lowest was 53.27. And the median was 61.99.

TOKCF's Days Payable is ranked worse than
52.75% of 2438 companies
in the Hardware industry
Industry Median: 69.935 vs TOKCF: 66.70

Tokyo Ohka Kogyo Co's Days Payable declined from Dec. 2024 (71.54) to Dec. 2025 (67.98). It may suggest that Tokyo Ohka Kogyo Co accelerated paying its suppliers.


Tokyo Ohka Kogyo Co Days Payable Historical Data

* Premium members only.

The historical data trend for Tokyo Ohka Kogyo 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.

Tokyo Ohka Kogyo Co Days Payable Chart

Tokyo Ohka Kogyo Co Annual Data
Trend Mar16 Mar17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 69.19 72.20 75.93 69.54 70.21

Tokyo Ohka Kogyo 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 69.72 66.32 68.19 67.98 67.87

TOKCF vs APH, GLW, TEL: Days Payable Comparison

For the Electronic Components subindustry, Tokyo Ohka Kogyo 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.


Tokyo Ohka Kogyo Co Days Payable vs Hardware Industry

For the Hardware industry and Technology sector, Tokyo Ohka Kogyo Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Tokyo Ohka Kogyo Co's Days Payable falls into.


TOKCF
79GF Score
Tokyo Ohka Kogyo Co Ltd TOKCF
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Tokyo Ohka Kogyo 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.

Tokyo Ohka Kogyo Co'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
=( (174.685 + 189.488) / 2 ) / 946.599*365
=182.0865 / 946.599*365
=70.21

Tokyo Ohka Kogyo 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
=( (185.523 + 189.488) / 2 ) / 251.682*365 / 4
=187.5055 / 251.682*365 / 4
=67.98

* 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 67.98 mean?
Tokyo Ohka Kogyo Co (TOKCF) has a Days Payable of 67.98 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 Tokyo Ohka Kogyo Co and its competitors. This is 10% above median its historical median of 61.99. Over the past decade, Tokyo Ohka Kogyo Co's Days Payable has ranged from 53.27 to 73.38. According to the industry distribution chart, Tokyo Ohka Kogyo Co ranks #1286 out of 2438 companies in the Hardware industry, placing it in the top 52.7%.
Is Tokyo Ohka Kogyo Co's Days Payable too high?
Tokyo Ohka Kogyo Co's current Days Payable of 67.98 is 10% above median its 10-year median of 61.99. Over the past 10 years, this metric has ranged from a low of 53.27 to a high of 73.38. The Hardware industry median Days Payable is 69.94. Tokyo Ohka Kogyo Co's value of 67.98 is 2.8% below this industry median. Based on the distribution chart, Tokyo Ohka Kogyo Co ranks #1286 out of 2438 companies in the Hardware industry, which is below the industry midpoint. Overall, Tokyo Ohka Kogyo Co has a GF Score™ of 79/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Tokyo Ohka Kogyo Co's Days Payable compare to APH and GLW?
According to the Hardware industry distribution chart, Tokyo Ohka Kogyo Co ranks #1286 out of 2438 companies for Days Payable. This places Tokyo Ohka Kogyo Co in the lower half of its industry. The industry median Days Payable is 69.94. Tokyo Ohka Kogyo Co's value of 67.98 is 2.8% below this benchmark. Historically, Tokyo Ohka Kogyo Co's own Days Payable has ranged from 53.27 to 73.38 over the past decade. While the company's 10-year median is 61.99 vs. the industry median of 69.94, Tokyo Ohka Kogyo 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 Hardware company?
The median Days Payable among Hardware companies is 69.94, based on 2,438 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. Tokyo Ohka Kogyo Co's current Days Payable of 67.98 is 2.8% 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 Tokyo Ohka Kogyo Co and its competitors. For the Hardware industry, the median Days Payable is 69.94 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Tokyo Ohka Kogyo Co's current Days Payable is 67.98, which is 10% above median its own 10-year median of 61.99. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tokyo Ohka Kogyo Co stock overvalued right now?
Based on GuruFocus' analysis, Tokyo Ohka Kogyo Co (TOKCF) is currently considered Significantly Overvalued. The stock's GF Value™ is $31.68, compared to a current price of $71.73 — trading 126.4% above its estimated fair value. The current Days Payable is 67.98, which is 10% above median its 10-year median of 61.99 and 2.8% below the Hardware industry median of 69.94. Tokyo Ohka Kogyo Co's overall GF Score™ is 79/100 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 Tokyo Ohka Kogyo Co (TOKCF), the current Days Payable is 67.98 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 Tokyo Ohka Kogyo Co (TOKCF) Overvalued in 2026?

Based on GuruFocus' analysis, Tokyo Ohka Kogyo Co stock appears to be overvalued. The current stock price of $71.73 is trading 126.4% above its estimated GF Value™ of $31.68. GuruFocus considers Tokyo Ohka Kogyo Co to be Significantly Overvalued.

Key valuation signals for TOKCF:

  • Days Payable: 67.98 (10% above median its 10-year median of 61.99)
  • GF Value™: $31.68 vs. price of $71.73 (126.4% above fair value)
  • GF Score™: 79/100 with 5 warning signs
  • Industry Position: 2.8% below the Hardware median (#1286 of 2438)

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


Tokyo Ohka Kogyo Co Business Description

Other Exchanges 4186:Japan
Address 150 Nakamaruko, Nakahara-ku, Kawasaki, JPN, 211-0012
Tokyo Ohka Kogyo Co Ltd is a Japan-based company that manufactures functional materials and processing equipment. The processing equipment sold by the firm is mainly used in the manufacturing of semiconductors and liquid crystal display products. The materials used in the manufacturing of these products are also sold by the company, particularly for the photolithography process. The firm also sells inorganic and organic chemicals.
79GF Score

Get the complete analysis for TOKCF

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

$71.73
Price
$31.68
GF Value