EPCO CoTSE:2311 +0.13%69 Days Payable is 9.45 as of Dec. 2025, which is 12% above its 10-year median of 8.41. GuruFocus rates TSE:2311 with a GF Score™ of 69/100 and a GF Value™ of 円975.52 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 1,712 Construction companies, EPCO Co ranks worse than 93.11% on this metric.
EPCO Co's average Accounts Payable for the
three
months ended in Dec. 2025 was 円109 Mil. EPCO Co's Cost of Goods Sold for the
three
months ended in Dec. 2025 was 円1,049 Mil.
Hence, EPCO Co's Days Payable for the
three
months ended in Dec. 2025 was 9.45.
The historical rank and industry rank for EPCO Co's Days Payable or its related term are showing as below:
TSE:2311'
s Days Payable Range Over the Past 10 Years
Min: 1.01 Med: 8.41 Max: 25.53
Current: 23.27
During the past 13 years, EPCO Co's highest Days Payable was 25.53. The lowest was 1.01. And the median was 8.41.
TSE:2311's Days Payable is ranked worse than 93.11% of 1712
companies
in the Construction industry
Industry Median: 76.695
vs TSE:2311: 23.27
EPCO Co's Days Payable
increased
from Dec. 2024 (0.00) to Dec. 2025 (9.45).
It may suggest that EPCO Codelayed paying its suppliers.
EPCO Co Days Payable Related Terms
EPCO Co Days Payable Historical Data
* Premium members only.
The historical data trend for EPCO 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.
TSE:2311 vs PWR, FIX, EME: Days Payable Comparison
For the Engineering & Construction subindustry, EPCO 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.
EPCO Co Days Payable vs Construction Industry
For the Construction industry and Industrials sector, EPCO Co's Days Payable distribution charts can be found below:
* The bar in red indicates where EPCO Co's Days Payable falls into.
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.
EPCO Co's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
EPCO Co (TSE:2311) has a Days Payable of 9.45 as of Dec. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on EPCO Co and its competitors. This is 12% above median its historical median of 8.41. Over the past decade, EPCO Co's Days Payable has ranged from 1.01 to 25.53. According to the industry distribution chart, EPCO Co ranks #1594 out of 1712 companies in the Construction industry, placing it in the top 93.1%.
Is EPCO Co's Days Payable too high?
EPCO Co's current Days Payable of 9.45 is 12% above median its 10-year median of 8.41. Over the past 10 years, this metric has ranged from a low of 1.01 to a high of 25.53. The Construction industry median Days Payable is 76.70. EPCO Co's value of 9.45 is 87.7% below this industry median. Based on the distribution chart, EPCO Co ranks #1594 out of 1712 companies in the Construction industry, which is in the bottom quartile relative to peers. Overall, EPCO Co has a GF Score™ of 69/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does EPCO Co's Days Payable compare to PWR and FIX?
According to the Construction industry distribution chart, EPCO Co ranks #1594 out of 1712 companies for Days Payable. This places EPCO Co in the lower half of its industry. The industry median Days Payable is 76.70. EPCO Co's value of 9.45 is 87.7% below this benchmark. Historically, EPCO Co's own Days Payable has ranged from 1.01 to 25.53 over the past decade. While the company's 10-year median is 8.41 vs. the industry median of 76.70, EPCO 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 76.70, based on 1,712 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. EPCO Co's current Days Payable of 9.45 is 87.7% 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 EPCO Co and its competitors. For the Construction industry, the median Days Payable is 76.70 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. EPCO Co's current Days Payable is 9.45, which is 12% above median its own 10-year median of 8.41. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is EPCO Co stock overvalued right now?
Based on GuruFocus' analysis, EPCO Co (TSE:2311) is currently considered Modestly Undervalued. The stock's GF Value™ is 円975.52, compared to a current price of 円757.00 — trading 22.4% below its estimated fair value. The current Days Payable is 9.45, which is 12% above median its 10-year median of 8.41 and 87.7% below the Construction industry median of 76.70. EPCO Co's overall GF Score™ is 69/100 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 EPCO Co (TSE:2311), the current Days Payable is 9.45 as of Dec. 2025. 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 EPCO Co (TSE:2311) Overvalued in 2026?
Based on GuruFocus' analysis, EPCO Co stock appears to be undervalued.
The current stock price of 円757.00 is trading 22.4% below its estimated GF Value™ of 円975.52.
GuruFocus considers EPCO Co to be Modestly Undervalued.
Key valuation signals for TSE:2311:
Days Payable: 9.45 (12% above median its 10-year median of 8.41)
GF Value™: 円975.52 vs. price of 円757.00 (22.4% below fair value)
Industry Position: 87.7% below the Construction median (#1594 of 1712)
No single metric tells the full story. See the TSE:2311 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
EPCO Co Ltd is a design consulting company. Its core business activity is to provide design services and architectural design services. The company offers design services for residential areas in general, including the design of solar light and storage batteries, support for the net, zero, energy and house applications. In addition, it also provides water supply and drainage facility design and electrical facility design essential for housing.
69GF Score
Get the complete analysis for TSE:2311
Days Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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