Tohokushinsha Film (TSE:2329) Days Payable: 50.26 (As of Mar. 2026) — 43% Below Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TSE:2329 Tohokushinsha Film Corp TSE:2329
66 GF Score
Price 円499.00
GF Value 円526.87
Valuation Fairly Valued
! 3 Warning Signs
View Full Analysis

What is Tohokushinsha Film Days Payable?

Tohokushinsha Film TSE:2329 -0.20% 66 Days Payable is 50.26 as of Mar. 2026, which is 43% below its 10-year median of 88.43. GuruFocus rates TSE:2329 with a GF Score™ of 66/100 and a GF Value™ of 円526.87 (Fairly Valued). The stock has 3 warning signs investors should review. Among 915 Media - Diversified companies, Tohokushinsha Film ranks worse than 54.64% on this metric.

Tohokushinsha Film's average Accounts Payable for the three months ended in Mar. 2026 was 円5,965 Mil. Tohokushinsha Film's Cost of Goods Sold for the three months ended in Mar. 2026 was 円10,829 Mil. Hence, Tohokushinsha Film's Days Payable for the three months ended in Mar. 2026 was 50.26.

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

TSE:2329' s Days Payable Range Over the Past 10 Years
Min: 72.05   Med: 88.43   Max: 101.35
Current: 72.05

During the past 13 years, Tohokushinsha Film's highest Days Payable was 101.35. The lowest was 72.05. And the median was 88.43.

TSE:2329's Days Payable is ranked worse than
54.64% of 915 companies
in the Media - Diversified industry
Industry Median: 83.18 vs TSE:2329: 72.05

Tohokushinsha Film's Days Payable increased from Mar. 2025 (0.00) to Mar. 2026 (50.26). It may suggest that Tohokushinsha Film delayed paying its suppliers.


Tohokushinsha Film Days Payable Historical Data

* Premium members only.

The historical data trend for Tohokushinsha Film'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.

Tohokushinsha Film Days Payable Chart

Tohokushinsha Film 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 94.21 91.93 79.69 87.72 77.11

Tohokushinsha Film Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Sep24 Mar25 Jun25 Sep25 Dec25 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 0.00 110.61 77.45 59.34 50.26

TSE:2329 vs NFLX, DIS, WBD: Days Payable Comparison

For the Entertainment subindustry, Tohokushinsha Film'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.


Tohokushinsha Film Days Payable vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, Tohokushinsha Film's Days Payable distribution charts can be found below:

* The bar in red indicates where Tohokushinsha Film's Days Payable falls into.


TSE:2329
66GF Score
Tohokushinsha Film Corp TSE:2329
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Tohokushinsha Film 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.

Tohokushinsha Film'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
=( (8140 + 6569) / 2 ) / 34811*365
=7354.5 / 34811*365
=77.11

Tohokushinsha Film'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
=( (5361 + 6569) / 2 ) / 10829*365 / 4
=5965 / 10829*365 / 4
=50.26

* 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 50.26 mean?
Tohokushinsha Film (TSE:2329) has a Days Payable of 50.26 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 Tohokushinsha Film and its competitors. This is 43% below median its historical median of 88.43. Over the past decade, Tohokushinsha Film's Days Payable has ranged from 72.05 to 101.35. According to the industry distribution chart, Tohokushinsha Film ranks #500 out of 915 companies in the Media - Diversified industry, placing it in the top 54.6%.
Is Tohokushinsha Film's Days Payable too high?
Tohokushinsha Film's current Days Payable of 50.26 is 43% below median its 10-year median of 88.43. Over the past 10 years, this metric has ranged from a low of 72.05 to a high of 101.35. The Media - Diversified industry median Days Payable is 83.18. Tohokushinsha Film's value of 50.26 is 39.6% below this industry median. Based on the distribution chart, Tohokushinsha Film ranks #500 out of 915 companies in the Media - Diversified industry, which is below the industry midpoint. Overall, Tohokushinsha Film has a GF Score™ of 66/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Tohokushinsha Film's Days Payable compare to NFLX and DIS?
According to the Media - Diversified industry distribution chart, Tohokushinsha Film ranks #500 out of 915 companies for Days Payable. This places Tohokushinsha Film in the lower half of its industry. The industry median Days Payable is 83.18. Tohokushinsha Film's value of 50.26 is 39.6% below this benchmark. Historically, Tohokushinsha Film's own Days Payable has ranged from 72.05 to 101.35 over the past decade. While the company's 10-year median is 88.43 vs. the industry median of 83.18, Tohokushinsha Film 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 83.18, based on 915 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. Tohokushinsha Film's current Days Payable of 50.26 is 39.6% 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 Tohokushinsha Film and its competitors. For the Media - Diversified industry, the median Days Payable is 83.18 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Tohokushinsha Film's current Days Payable is 50.26, which is 43% below median its own 10-year median of 88.43. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tohokushinsha Film stock overvalued right now?
Based on GuruFocus' analysis, Tohokushinsha Film (TSE:2329) is currently considered Fairly Valued. The stock's GF Value™ is 円526.87, compared to a current price of 円499.00 — trading 5.3% below its estimated fair value. The current Days Payable is 50.26, which is 43% below median its 10-year median of 88.43 and 39.6% below the Media - Diversified industry median of 83.18. Tohokushinsha Film's overall GF Score™ is 66/100 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 Tohokushinsha Film (TSE:2329), the current Days Payable is 50.26 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 Tohokushinsha Film (TSE:2329) Overvalued in 2026?

Based on GuruFocus' analysis, Tohokushinsha Film stock appears to be undervalued. The current stock price of 円499.00 is trading 5.3% below its estimated GF Value™ of 円526.87. GuruFocus considers Tohokushinsha Film to be Fairly Valued.

Key valuation signals for TSE:2329:

  • Days Payable: 50.26 (43% below median its 10-year median of 88.43)
  • GF Value™: 円526.87 vs. price of 円499.00 (5.3% below fair value)
  • GF Score™: 66/100 with 3 warning signs
  • Industry Position: 39.6% below the Media - Diversified median (#500 of 915)

No single metric tells the full story. See the TSE:2329 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Tohokushinsha Film Business Description

Address 4-8-10 Akasaka, Minato-ku, Tokyo, JPN
Tohokushinsha Film Corp is a Japanese based media company. It operates in four business divisions including media production, distribution, broadcasting and commercial film production. Its business activities include advertising production, sales promotion, digital production, dubbing and subtitling, film distribution, film library, television distribution, and broadcasting operations.
66GF Score

Get the complete analysis for TSE:2329

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

円499.00
Price
円526.87
GF Value