Besterra Co (TSE:1433) Days Payable: 49.33 (As of Jan. 2026) — 34% Below Median


TSE:1433 Besterra Co Ltd TSE:1433
72 GF Score
Price 円1,148.00
GF Value 円1,271.51
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Besterra Co Days Payable?

Besterra Co TSE:1433 +1.32% 72 Days Payable is 49.33 as of Jan. 2026, which is 34% below its 10-year median of 74.44. GuruFocus rates TSE:1433 with a GF Score™ of 72/100 and a GF Value™ of 円1,271.51 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 1,713 Construction companies, Besterra Co ranks worse than 69.76% on this metric.

Besterra Co's average Accounts Payable for the six months ended in Jan. 2026 was 円1,278 Mil. Besterra Co's Cost of Goods Sold for the six months ended in Jan. 2026 was 円4,728 Mil. Hence, Besterra Co's Days Payable for the six months ended in Jan. 2026 was 49.33.

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

TSE:1433' s Days Payable Range Over the Past 10 Years
Min: 49.71   Med: 74.44   Max: 114.04
Current: 51.14

During the past 12 years, Besterra Co's highest Days Payable was 114.04. The lowest was 49.71. And the median was 74.44.

TSE:1433's Days Payable is ranked worse than
69.76% of 1713 companies
in the Construction industry
Industry Median: 76.49 vs TSE:1433: 51.14

Besterra Co's Days Payable declined from Jan. 2025 (53.97) to Jan. 2026 (49.33). It may suggest that Besterra Co accelerated paying its suppliers.


Besterra Co Days Payable Historical Data

* Premium members only.

The historical data trend for Besterra 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.

Besterra Co Days Payable Chart

Besterra Co Annual Data
Trend Jan17 Jan18 Jan19 Jan20 Jan21 Jan22 Jan23 Jan24 Jan25 Jan26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 69.58 79.30 56.02 57.08 49.71

Besterra Co Semi-Annual Data
Jul16 Jan17 Jul17 Jan18 Jul18 Jan19 Jul19 Jan20 Jul20 Jan21 Jul21 Jan22 Jul22 Jan23 Jul23 Jan24 Jul24 Jan25 Jul25 Jan26
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 48.37 55.61 53.97 54.70 49.33

TSE:1433 vs PWR, FIX, EME: Days Payable Comparison

For the Engineering & Construction subindustry, Besterra 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.


Besterra Co Days Payable vs Construction Industry

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

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


TSE:1433
72GF Score
Besterra Co Ltd TSE:1433
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Besterra 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.

Besterra Co's Days Payable for the fiscal year that ended in Jan. 2026 is calculated as

Days Payable (A: Jan. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Jan. 2025 ) + Accounts Payable (A: Jan. 2026 )) / count ) / Cost of Goods Sold (A: Jan. 2026 )*Days in Period
=( (1185.865 + 1239.187) / 2 ) / 8902.775*365
=1212.526 / 8902.775*365
=49.71

Besterra 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: Jul. 2025 ) + Accounts Payable (Q: Jan. 2026 )) / count ) / Cost of Goods Sold (Q: Jan. 2026 )*Days in Period
=( (1316.921 + 1239.187) / 2 ) / 4727.863*365 / 2
=1278.054 / 4727.863*365 / 2
=49.33

* 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 49.33 mean?
Besterra Co (TSE:1433) has a Days Payable of 49.33 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 Besterra Co and its competitors. This is 34% below median its historical median of 74.44. Over the past decade, Besterra Co's Days Payable has ranged from 49.71 to 114.04. According to the industry distribution chart, Besterra Co ranks #1195 out of 1713 companies in the Construction industry, placing it in the top 69.8%.
Is Besterra Co's Days Payable too high?
Besterra Co's current Days Payable of 49.33 is 34% below median its 10-year median of 74.44. Over the past 10 years, this metric has ranged from a low of 49.71 to a high of 114.04. The Construction industry median Days Payable is 76.49. Besterra Co's value of 49.33 is 35.5% below this industry median. Based on the distribution chart, Besterra Co ranks #1195 out of 1713 companies in the Construction industry, which is below the industry midpoint. Overall, Besterra Co has a GF Score™ of 72/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Besterra Co's Days Payable compare to PWR and FIX?
According to the Construction industry distribution chart, Besterra Co ranks #1195 out of 1713 companies for Days Payable. This places Besterra Co in the lower half of its industry. The industry median Days Payable is 76.49. Besterra Co's value of 49.33 is 35.5% below this benchmark. Historically, Besterra Co's own Days Payable has ranged from 49.71 to 114.04 over the past decade. While the company's 10-year median is 74.44 vs. the industry median of 76.49, Besterra 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 Construction company?
The median Days Payable among Construction companies is 76.49, based on 1,713 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. Besterra Co's current Days Payable of 49.33 is 35.5% 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 Besterra Co and its competitors. For the Construction industry, the median Days Payable is 76.49 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Besterra Co's current Days Payable is 49.33, which is 34% below median its own 10-year median of 74.44. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Besterra Co stock overvalued right now?
Based on GuruFocus' analysis, Besterra Co (TSE:1433) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,271.51, compared to a current price of 円1,148.00 — trading 9.7% below its estimated fair value. The current Days Payable is 49.33, which is 34% below median its 10-year median of 74.44 and 35.5% below the Construction industry median of 76.49. Besterra Co's overall GF Score™ is 72/100 with 3 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 Besterra Co (TSE:1433), the current Days Payable is 49.33 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 Besterra Co (TSE:1433) Overvalued in 2026?

Based on GuruFocus' analysis, Besterra Co stock appears to be undervalued. The current stock price of 円1,148.00 is trading 9.7% below its estimated GF Value™ of 円1,271.51. GuruFocus considers Besterra Co to be Modestly Undervalued.

Key valuation signals for TSE:1433:

  • Days Payable: 49.33 (34% below median its 10-year median of 74.44)
  • GF Value™: 円1,271.51 vs. price of 円1,148.00 (9.7% below fair value)
  • GF Score™: 72/100 with 3 warning signs
  • Industry Position: 35.5% below the Construction median (#1195 of 1713)

No single metric tells the full story. See the TSE:1433 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Besterra Co Business Description

Address 2-6 Hirano 3-chome, Koto-ku, Tokyo, JPN, 135-0023
Besterra Co Ltd is engaged in the construction, engineering, and management of plant dismantling. The company also offers BT staff and 3D measurement services.
72GF Score

Get the complete analysis for TSE:1433

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

円1,148.00
Price
円1,271.51
GF Value