TORIF (Eternal Hospitality Group Co) Days Payable: 49.32 (As of Jan. 2026) — Near Median


TORIF Eternal Hospitality Group Co Ltd TORIF
75 GF Score
Price $17.85
GF Value $27.79
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What is Eternal Hospitality Group Co Days Payable?

Eternal Hospitality Group Co TORIF 75 Days Payable is 49.32 as of Jan. 2026, which is 2% below its 10-year median of 50.49. GuruFocus rates TORIF with a GF Score™ of 75/100 and a GF Value™ of $27.79. Among 355 Restaurants companies, Eternal Hospitality Group Co ranks better than 66.2% on this metric.

Eternal Hospitality Group Co's average Accounts Payable for the three months ended in Jan. 2026 was $14.1 Mil. Eternal Hospitality Group Co's Cost of Goods Sold for the three months ended in Jan. 2026 was $26.0 Mil. Hence, Eternal Hospitality Group Co's Days Payable for the three months ended in Jan. 2026 was 49.32.

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

TORIF' s Days Payable Range Over the Past 10 Years
Min: 41.81   Med: 50.49   Max: 100.78
Current: 47.51

During the past 13 years, Eternal Hospitality Group Co's highest Days Payable was 100.78. The lowest was 41.81. And the median was 50.49.

TORIF's Days Payable is ranked better than
66.2% of 355 companies
in the Restaurants industry
Industry Median: 34.94 vs TORIF: 47.51

Eternal Hospitality Group Co's Days Payable increased from Jan. 2025 (49.31) to Jan. 2026 (49.32). It may suggest that Eternal Hospitality Group Co delayed paying its suppliers.


Eternal Hospitality Group Co Days Payable Historical Data

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The historical data trend for Eternal Hospitality Group 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.

Eternal Hospitality Group Co Days Payable Chart

Eternal Hospitality Group Co Annual Data
Trend Jul16 Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 52.30 44.36 46.55 49.14 47.04

Eternal Hospitality Group Co Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
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 43.11 45.19 49.46 49.32 49.68

TORIF vs MCD, SBUX, YUM: Days Payable Comparison

For the Restaurants subindustry, Eternal Hospitality Group 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.


Eternal Hospitality Group Co Days Payable vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Eternal Hospitality Group Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Eternal Hospitality Group Co's Days Payable falls into.


TORIF
75GF Score
Eternal Hospitality Group Co Ltd TORIF
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Eternal Hospitality Group 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.

Eternal Hospitality Group Co's Days Payable for the fiscal year that ended in Jul. 2025 is calculated as

Days Payable (A: Jul. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Jul. 2024 ) + Accounts Payable (A: Jul. 2025 )) / count ) / Cost of Goods Sold (A: Jul. 2025 )*Days in Period
=( (11.291 + 14.243) / 2 ) / 99.061*365
=12.767 / 99.061*365
=47.04

Eternal Hospitality Group Co's Days Payable for the quarter that ended in Jan. 2026 is calculated as:

Days Payable (Q: Jan. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Oct. 2025 ) + Accounts Payable (Q: Jan. 2026 )) / count ) / Cost of Goods Sold (Q: Jan. 2026 )*Days in Period
=( (14.121 + 14.022) / 2 ) / 26.034*365 / 4
=14.0715 / 26.034*365 / 4
=49.32

* 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 49.32 mean?
Eternal Hospitality Group Co (TORIF) has a Days Payable of 49.32 as of Jan. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Eternal Hospitality Group Co and its competitors. This is near median its historical median of 50.49. Over the past decade, Eternal Hospitality Group Co's Days Payable has ranged from 41.81 to 100.78. According to the industry distribution chart, Eternal Hospitality Group Co ranks #120 out of 355 companies in the Restaurants industry, placing it in the top 33.8%.
Is Eternal Hospitality Group Co's Days Payable too high?
Eternal Hospitality Group Co's current Days Payable of 49.32 is near median its 10-year median of 50.49. Over the past 10 years, this metric has ranged from a low of 41.81 to a high of 100.78. The Restaurants industry median Days Payable is 34.94. Eternal Hospitality Group Co's value of 49.32 is 41.2% above this industry median. Based on the distribution chart, Eternal Hospitality Group Co ranks #120 out of 355 companies in the Restaurants industry, which is above the industry midpoint. Overall, Eternal Hospitality Group Co has a GF Score™ of 75/100, reflecting its overall financial health beyond just this single metric.
How does Eternal Hospitality Group Co's Days Payable compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Eternal Hospitality Group Co ranks #120 out of 355 companies for Days Payable. This puts Eternal Hospitality Group Co in the upper half of its industry. The industry median Days Payable is 34.94. Eternal Hospitality Group Co's value of 49.32 is 41.2% above this benchmark. Historically, Eternal Hospitality Group Co's own Days Payable has ranged from 41.81 to 100.78 over the past decade. While the company's 10-year median is 50.49 vs. the industry median of 34.94, Eternal Hospitality Group Co 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 Restaurants company?
The median Days Payable among Restaurants companies is 34.94, based on 355 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. Eternal Hospitality Group Co's current Days Payable of 49.32 is 41.2% 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 Eternal Hospitality Group Co and its competitors. For the Restaurants industry, the median Days Payable is 34.94 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eternal Hospitality Group Co's current Days Payable is 49.32, which is near median its own 10-year median of 50.49. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eternal Hospitality Group Co stock overvalued right now?
Eternal Hospitality Group Co (TORIF) has a current Days Payable of 49.32. The stock's GF Value™ is $27.79, compared to a current price of $17.85 — trading 35.8% below its estimated fair value. The current Days Payable is 49.32, which is near median its 10-year median of 50.49 and 41.2% above the Restaurants industry median of 34.94. Eternal Hospitality Group Co's overall GF Score™ is 75/100. 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 Eternal Hospitality Group Co (TORIF), the current Days Payable is 49.32 as of Jan. 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 Eternal Hospitality Group Co (TORIF) Overvalued in 2026?

Based on GuruFocus' analysis, Eternal Hospitality Group Co stock appears to be undervalued. The current stock price of $17.85 is trading 35.8% below its estimated GF Value™ of $27.79.

Key valuation signals for TORIF:

  • Days Payable: 49.32 (near median its 10-year median of 50.49)
  • GF Value™: $27.79 vs. price of $17.85 (35.8% below fair value)
  • GF Score™: 75/100
  • Industry Position: 41.2% above the Restaurants median (#120 of 355)

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


Eternal Hospitality Group Co Business Description

Other Exchanges 3193:Japan
Address 4-2-13 Awajicho, 20th Floor, Chuo-ku, Osaka, JPN, 541-0047
Eternal Hospitality Group Co Ltd operates a chain of restaurants specializing in chicken-based dishes like yakitori, with its core brand being Yakitori-ya Torikizoku. The company's vision is to become a "Global YAKITORI Family" by expanding its chicken food business in Japan and developing other chicken-centric brands.
75GF Score

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

$17.85
Price
$27.79
GF Value