Sata Construction Co (TSE:1826) Days Payable: 48.70 (As of Mar. 2026) — 44% Below Median

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TSE:1826 Sata Construction Co Ltd TSE:1826
68 GF Score
Price 円1,050.00
GF Value 円1,545.85
Valuation Significantly Undervalued
! 1 Warning Sign
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What is Sata Construction Co Days Payable?

Sata Construction Co TSE:1826 +0.48% 68 Days Payable is 48.70 as of Mar. 2026, which is 44% below its 10-year median of 86.64. GuruFocus rates TSE:1826 with a GF Score™ of 68/100 and a GF Value™ of 円1,545.85 (Significantly Undervalued). The stock has 1 warning sign investors should review. Among 1,716 Construction companies, Sata Construction Co ranks worse than 67.19% on this metric.

Sata Construction Co's average Accounts Payable for the six months ended in Mar. 2026 was 円4,973 Mil. Sata Construction Co's Cost of Goods Sold for the six months ended in Mar. 2026 was 円18,636 Mil. Hence, Sata Construction Co's Days Payable for the six months ended in Mar. 2026 was 48.70.

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

TSE:1826' s Days Payable Range Over the Past 10 Years
Min: 53.67   Med: 86.64   Max: 102.51
Current: 53.67

During the past 13 years, Sata Construction Co's highest Days Payable was 102.51. The lowest was 53.67. And the median was 86.64.

TSE:1826's Days Payable is ranked worse than
67.19% of 1716 companies
in the Construction industry
Industry Median: 76.5 vs TSE:1826: 53.67

Sata Construction Co's Days Payable declined from Mar. 2025 (57.05) to Mar. 2026 (48.70). It may suggest that Sata Construction Co accelerated paying its suppliers.


Sata Construction Co Days Payable Historical Data

* Premium members only.

The historical data trend for Sata Construction 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.

Sata Construction Co Days Payable Chart

Sata Construction Co 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 95.97 83.84 80.22 57.74 57.92

Sata Construction Co 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 67.44 49.94 57.05 55.29 48.70

TSE:1826 vs PWR, FIX, EME: Days Payable Comparison

For the Engineering & Construction subindustry, Sata Construction 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.


Sata Construction Co Days Payable vs Construction Industry

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

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


TSE:1826
68GF Score
Sata Construction Co Ltd TSE:1826
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sata Construction 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.

Sata Construction Co'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
=( (4549 + 5879) / 2 ) / 32857*365
=5214 / 32857*365
=57.92

Sata Construction Co'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
=( (4067 + 5879) / 2 ) / 18636*365 / 2
=4973 / 18636*365 / 2
=48.70

* 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 48.70 mean?
Sata Construction Co (TSE:1826) has a Days Payable of 48.70 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 Sata Construction Co and its competitors. This is 44% below median its historical median of 86.64. Over the past decade, Sata Construction Co's Days Payable has ranged from 53.67 to 102.51. According to the industry distribution chart, Sata Construction Co ranks #1153 out of 1716 companies in the Construction industry, placing it in the top 67.2%.
Is Sata Construction Co's Days Payable too high?
Sata Construction Co's current Days Payable of 48.70 is 44% below median its 10-year median of 86.64. Over the past 10 years, this metric has ranged from a low of 53.67 to a high of 102.51. The Construction industry median Days Payable is 76.50. Sata Construction Co's value of 48.70 is 36.3% below this industry median. Based on the distribution chart, Sata Construction Co ranks #1153 out of 1716 companies in the Construction industry, which is below the industry midpoint. Overall, Sata Construction Co has a GF Score™ of 68/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Sata Construction Co's Days Payable compare to PWR and FIX?
According to the Construction industry distribution chart, Sata Construction Co ranks #1153 out of 1716 companies for Days Payable. This places Sata Construction Co in the lower half of its industry. The industry median Days Payable is 76.50. Sata Construction Co's value of 48.70 is 36.3% below this benchmark. Historically, Sata Construction Co's own Days Payable has ranged from 53.67 to 102.51 over the past decade. While the company's 10-year median is 86.64 vs. the industry median of 76.50, Sata Construction 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 76.50, 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. Sata Construction Co's current Days Payable of 48.70 is 36.3% 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 Sata Construction Co and its competitors. For the Construction industry, the median Days Payable is 76.50 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sata Construction Co's current Days Payable is 48.70, which is 44% below median its own 10-year median of 86.64. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sata Construction Co stock overvalued right now?
Based on GuruFocus' analysis, Sata Construction Co (TSE:1826) is currently considered Significantly Undervalued. The stock's GF Value™ is 円1,545.85, compared to a current price of 円1,050.00 — trading 32.1% below its estimated fair value. The current Days Payable is 48.70, which is 44% below median its 10-year median of 86.64 and 36.3% below the Construction industry median of 76.50. Sata Construction Co's overall GF Score™ is 68/100 with 1 warning sign 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 Sata Construction Co (TSE:1826), the current Days Payable is 48.70 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 Sata Construction Co (TSE:1826) Overvalued in 2026?

Based on GuruFocus' analysis, Sata Construction Co stock appears to be undervalued. The current stock price of 円1,050.00 is trading 32.1% below its estimated GF Value™ of 円1,545.85. GuruFocus considers Sata Construction Co to be Significantly Undervalued.

Key valuation signals for TSE:1826:

  • Days Payable: 48.70 (44% below median its 10-year median of 86.64)
  • GF Value™: 円1,545.85 vs. price of 円1,050.00 (32.1% below fair value)
  • GF Score™: 68/100 with 1 warning sign
  • Industry Position: 36.3% below the Construction median (#1153 of 1716)

No single metric tells the full story. See the TSE:1826 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sata Construction Co Business Description

Address 1-1-7 Motomachi-cho, Gunma Prefecture, Maebashi, JPN, 371-0846
Sata Construction Co Ltd is engaged in the contracting and investigation, planning, design, and supervision of civil engineering construction and other construction work. In addition, the company is involved in the manufacturing, selling, and leasing of construction materials and machinery. The company operates in three divisions, which include civil engineering-related, architecture-related, and concurrent business. Civil engineering-related refers to all civil engineering works, construction-related refers to all construction works, and concurrent business refers to sales of asphalt mixtures.
68GF Score

Get the complete analysis for TSE:1826

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

円1,050.00
Price
円1,545.85
GF Value