Nakamuraya Co (TSE:2204) Days Payable: 18.47 (As of Mar. 2026) — 13% Below Median

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TSE:2204 Nakamuraya Co Ltd TSE:2204
66 GF Score
Price 円3,260.00
GF Value 円3,305.79
Valuation Fairly Valued
! 2 Warning Signs
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What is Nakamuraya Co Days Payable?

Nakamuraya Co TSE:2204 +0.31% 66 Days Payable is 18.47 as of Mar. 2026, which is 13% below its 10-year median of 21.14. GuruFocus rates TSE:2204 with a GF Score™ of 66/100 and a GF Value™ of 円3,305.79 (Fairly Valued). The stock has 2 warning signs investors should review. Among 1,891 Consumer Packaged Goods companies, Nakamuraya Co ranks worse than 82.87% on this metric.

Nakamuraya Co's average Accounts Payable for the six months ended in Mar. 2026 was 円1,461 Mil. Nakamuraya Co's Cost of Goods Sold for the six months ended in Mar. 2026 was 円14,430 Mil. Hence, Nakamuraya Co's Days Payable for the six months ended in Mar. 2026 was 18.47.

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

TSE:2204' s Days Payable Range Over the Past 10 Years
Min: 19.54   Med: 21.14   Max: 22.98
Current: 21.63

During the past 13 years, Nakamuraya Co's highest Days Payable was 22.98. The lowest was 19.54. And the median was 21.14.

TSE:2204's Days Payable is ranked worse than
82.87% of 1891 companies
in the Consumer Packaged Goods industry
Industry Median: 44.15 vs TSE:2204: 21.63

Nakamuraya Co's Days Payable increased from Mar. 2025 (17.71) to Mar. 2026 (18.47). It may suggest that Nakamuraya Co delayed paying its suppliers.


Nakamuraya Co Days Payable Historical Data

* Premium members only.

The historical data trend for Nakamuraya 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.

Nakamuraya Co Days Payable Chart

Nakamuraya 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 20.19 21.11 21.42 20.04 19.54

Nakamuraya 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 18.49 29.48 17.71 29.48 18.47

TSE:2204 vs KHC, GIS: Days Payable Comparison

For the Packaged Foods subindustry, Nakamuraya 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.


Nakamuraya Co Days Payable vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Nakamuraya Co's Days Payable distribution charts can be found below:

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


TSE:2204
66GF Score
Nakamuraya Co Ltd TSE:2204
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Nakamuraya 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.

Nakamuraya 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
=( (1234.747 + 1267.299) / 2 ) / 23373.786*365
=1251.023 / 23373.786*365
=19.54

Nakamuraya 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
=( (1654.171 + 1267.299) / 2 ) / 14430.254*365 / 2
=1460.735 / 14430.254*365 / 2
=18.47

* 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 18.47 mean?
Nakamuraya Co (TSE:2204) has a Days Payable of 18.47 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 Nakamuraya Co and its competitors. This is 13% below median its historical median of 21.14. Over the past decade, Nakamuraya Co's Days Payable has ranged from 19.54 to 22.98. According to the industry distribution chart, Nakamuraya Co ranks #1567 out of 1891 companies in the Consumer Packaged Goods industry, placing it in the top 82.9%.
Is Nakamuraya Co's Days Payable too high?
Nakamuraya Co's current Days Payable of 18.47 is 13% below median its 10-year median of 21.14. Over the past 10 years, this metric has ranged from a low of 19.54 to a high of 22.98. The Consumer Packaged Goods industry median Days Payable is 44.15. Nakamuraya Co's value of 18.47 is 58.2% below this industry median. Based on the distribution chart, Nakamuraya Co ranks #1567 out of 1891 companies in the Consumer Packaged Goods industry, which is in the bottom quartile relative to peers. Overall, Nakamuraya Co has a GF Score™ of 66/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Nakamuraya Co's Days Payable compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Nakamuraya Co ranks #1567 out of 1891 companies for Days Payable. This places Nakamuraya Co in the lower half of its industry. The industry median Days Payable is 44.15. Nakamuraya Co's value of 18.47 is 58.2% below this benchmark. Historically, Nakamuraya Co's own Days Payable has ranged from 19.54 to 22.98 over the past decade. While the company's 10-year median is 21.14 vs. the industry median of 44.15, Nakamuraya 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 Consumer Packaged Goods company?
The median Days Payable among Consumer Packaged Goods companies is 44.15, based on 1,891 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. Nakamuraya Co's current Days Payable of 18.47 is 58.2% 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 Nakamuraya Co and its competitors. For the Consumer Packaged Goods industry, the median Days Payable is 44.15 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Nakamuraya Co's current Days Payable is 18.47, which is 13% below median its own 10-year median of 21.14. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nakamuraya Co stock overvalued right now?
Based on GuruFocus' analysis, Nakamuraya Co (TSE:2204) is currently considered Fairly Valued. The stock's GF Value™ is 円3,305.79, compared to a current price of 円3,260.00 — trading 1.4% below its estimated fair value. The current Days Payable is 18.47, which is 13% below median its 10-year median of 21.14 and 58.2% below the Consumer Packaged Goods industry median of 44.15. Nakamuraya Co's overall GF Score™ is 66/100 with 2 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 Nakamuraya Co (TSE:2204), the current Days Payable is 18.47 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 Nakamuraya Co (TSE:2204) Overvalued in 2026?

Based on GuruFocus' analysis, Nakamuraya Co stock appears to be undervalued. The current stock price of 円3,260.00 is trading 1.4% below its estimated GF Value™ of 円3,305.79. GuruFocus considers Nakamuraya Co to be Fairly Valued.

Key valuation signals for TSE:2204:

  • Days Payable: 18.47 (13% below median its 10-year median of 21.14)
  • GF Value™: 円3,305.79 vs. price of 円3,260.00 (1.4% below fair value)
  • GF Score™: 66/100 with 2 warning signs
  • Industry Position: 58.2% below the Consumer Packaged Goods median (#1567 of 1891)

No single metric tells the full story. See the TSE:2204 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Nakamuraya Co Business Description

Address Shinjuku 3-chome No. 26-13, Tokyo, JPN, 160-0022
Nakamuraya Co Ltd is engaged in the manufacturing and sale of confectionaries. Some of the products manufactured are - moon cake, cream bread, water cane, and karinto.
66GF Score

Get the complete analysis for TSE:2204

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

円3,260.00
Price
円3,305.79
GF Value