Sunny Side Up Group (TSE:2180) Days Payable: 57.82 (As of Mar. 2026) — 56% Above Median

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TSE:2180 Sunny Side Up Group Inc TSE:2180
70 GF Score
Price 円1,307.00
GF Value 円986.80
Valuation Significantly Overvalued
! 4 Warning Signs
View Full Analysis

What is Sunny Side Up Group Days Payable?

Sunny Side Up Group TSE:2180 70 Days Payable is 57.82 as of Mar. 2026, which is 56% above its 10-year median of 37.16. GuruFocus rates TSE:2180 with a GF Score™ of 70/100 and a GF Value™ of 円986.80 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 911 Media - Diversified companies, Sunny Side Up Group ranks better than 57.96% on this metric.

Sunny Side Up Group's average Accounts Payable for the three months ended in Mar. 2026 was 円2,717 Mil. Sunny Side Up Group's Cost of Goods Sold for the three months ended in Mar. 2026 was 円4,288 Mil. Hence, Sunny Side Up Group's Days Payable for the three months ended in Mar. 2026 was 57.82.

The historical rank and industry rank for Sunny Side Up Group's Days Payable or its related term are showing as below:

TSE:2180' s Days Payable Range Over the Past 10 Years
Min: 32.05   Med: 37.16   Max: 105.16
Current: 105.16

During the past 13 years, Sunny Side Up Group's highest Days Payable was 105.16. The lowest was 32.05. And the median was 37.16.

TSE:2180's Days Payable is ranked better than
57.96% of 911 companies
in the Media - Diversified industry
Industry Median: 80.37 vs TSE:2180: 105.16

Sunny Side Up Group's Days Payable increased from Jun. 2024 (44.86) to Mar. 2026 (57.82). It may suggest that Sunny Side Up Group delayed paying its suppliers.


Sunny Side Up Group Days Payable Historical Data

* Premium members only.

The historical data trend for Sunny Side Up Group'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.

Sunny Side Up Group Days Payable Chart

Sunny Side Up Group Annual Data
Trend Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25 Jun26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 35.99 37.61 46.78 53.53 52.39

Sunny Side Up Group Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Dec24 Jun25 Dec25 Mar26 Jun26
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 0.00 0.00 0.00 57.82 47.26

TSE:2180 vs APP, OMC, TTD: Days Payable Comparison

For the Advertising Agencies subindustry, Sunny Side Up Group'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.


Sunny Side Up Group Days Payable vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, Sunny Side Up Group's Days Payable distribution charts can be found below:

* The bar in red indicates where Sunny Side Up Group's Days Payable falls into.


TSE:2180
70GF Score
Sunny Side Up Group Inc TSE:2180
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sunny Side Up Group 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.

Sunny Side Up Group's Days Payable for the fiscal year that ended in Jun. 2026 is calculated as

Days Payable (A: Jun. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Jun. 2025 ) + Accounts Payable (A: Jun. 2026 )) / count ) / Cost of Goods Sold (A: Jun. 2026 )*Days in Period
=( (2883.799 + 2883.799) / 2 ) / 20091.906*365
=2883.799 / 20091.906*365
=52.39

Sunny Side Up Group'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: Dec. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (2692.639 + 2741.619) / 2 ) / 4288.398*365 / 4
=2717.129 / 4288.398*365 / 4
=57.82

* 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 57.82 mean?
Sunny Side Up Group (TSE:2180) has a Days Payable of 57.82 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 Sunny Side Up Group and its competitors. This is 56% above median its historical median of 37.16. Over the past decade, Sunny Side Up Group's Days Payable has ranged from 32.05 to 105.16. According to the industry distribution chart, Sunny Side Up Group ranks #383 out of 911 companies in the Media - Diversified industry, placing it in the top 42%.
Is Sunny Side Up Group's Days Payable too high?
Sunny Side Up Group's current Days Payable of 57.82 is 56% above median its 10-year median of 37.16. Over the past 10 years, this metric has ranged from a low of 32.05 to a high of 105.16. The Media - Diversified industry median Days Payable is 80.37. Sunny Side Up Group's value of 57.82 is 28.1% below this industry median. Based on the distribution chart, Sunny Side Up Group ranks #383 out of 911 companies in the Media - Diversified industry, which is above the industry midpoint. Overall, Sunny Side Up Group has a GF Score™ of 70/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Sunny Side Up Group's Days Payable compare to APP and OMC?
According to the Media - Diversified industry distribution chart, Sunny Side Up Group ranks #383 out of 911 companies for Days Payable. This puts Sunny Side Up Group in the upper half of its industry. The industry median Days Payable is 80.37. Sunny Side Up Group's value of 57.82 is 28.1% below this benchmark. Historically, Sunny Side Up Group's own Days Payable has ranged from 32.05 to 105.16 over the past decade. While the company's 10-year median is 37.16 vs. the industry median of 80.37, Sunny Side Up Group 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 Media - Diversified company?
The median Days Payable among Media - Diversified companies is 80.37, based on 911 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. Sunny Side Up Group's current Days Payable of 57.82 is 28.1% 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 Sunny Side Up Group and its competitors. For the Media - Diversified industry, the median Days Payable is 80.37 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sunny Side Up Group's current Days Payable is 57.82, which is 56% above median its own 10-year median of 37.16. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sunny Side Up Group stock overvalued right now?
Based on GuruFocus' analysis, Sunny Side Up Group (TSE:2180) is currently considered Significantly Overvalued. The stock's GF Value™ is 円986.80, compared to a current price of 円1,307.00 — trading 32.4% above its estimated fair value. The current Days Payable is 57.82, which is 56% above median its 10-year median of 37.16 and 28.1% below the Media - Diversified industry median of 80.37. Sunny Side Up Group's overall GF Score™ is 70/100 with 4 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 Sunny Side Up Group (TSE:2180), the current Days Payable is 57.82 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 Sunny Side Up Group (TSE:2180) Overvalued in 2026?

Based on GuruFocus' analysis, Sunny Side Up Group stock appears to be overvalued. The current stock price of 円1,307.00 is trading 32.4% above its estimated GF Value™ of 円986.80. GuruFocus considers Sunny Side Up Group to be Significantly Overvalued.

Key valuation signals for TSE:2180:

  • Days Payable: 57.82 (56% above median its 10-year median of 37.16)
  • GF Value™: 円986.80 vs. price of 円1,307.00 (32.4% above fair value)
  • GF Score™: 70/100 with 4 warning signs
  • Industry Position: 28.1% below the Media - Diversified median (#383 of 911)

No single metric tells the full story. See the TSE:2180 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sunny Side Up Group Business Description

Address 4-23-5 Sendagaya, JPR Sendagaya Building, 7th Floor, Shibuya-ku, Tokyo, JPN, 151-0051
Sunny Side Up Group Inc is engaged in the public relations (PR) business in Japan. Its PR services include publicity, PR events, media relations, media training, retainer contracts, press releases, press conferences, symposium, risk management, crisis management, reputation management, and advertorials, among other services. Its segments include Brand Communication Business, Food Branding Business, and Business Development.
70GF Score

Get the complete analysis for TSE:2180

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

円1,307.00
Price
円986.80
GF Value