Top'sTSE:243A 16 Days Payable is 27.01 as of Mar. 2026, which is 27% below its 10-year median of 36.96. GuruFocus rates TSE:243A with a GF Score™ of 16/100. The stock has 5 warning signs investors should review.
Top's's average Accounts Payable for the
six
months ended in Mar. 2026 was 円148 Mil. Top's's Cost of Goods Sold for the
six
months ended in Mar. 2026 was 円999 Mil.
Hence, Top's's Days Payable for the
six
months ended in Mar. 2026 was 27.01.
The historical rank and industry rank for Top's's Days Payable or its related term are showing as below:
TSE:243A'
s Days Payable Range Over the Past 10 Years
Min: 30.77 Med: 36.96 Max: 39
Current: 30.77
During the past 4 years, Top's's highest Days Payable was 39.00. The lowest was 30.77. And the median was 36.96.
TSE:243A's Days Payable is not ranked
in the Restaurants industry.
Industry Median: 34.74
vs TSE:243A: 30.77
Top's's Days Payable
declined
from Mar. 2025 (29.71) to Mar. 2026 (27.01).
It may suggest that Top'saccelerated paying its suppliers.
Top's Days Payable Related Terms
Top's Days Payable Historical Data
* Premium members only.
The historical data trend for Top's'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:243A vs MCD, SBUX, CMG: Days Payable Comparison
For the Restaurants subindustry, Top's'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.
Top's Days Payable vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Top's's Days Payable distribution charts can be found below:
* The bar in red indicates where Top's'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.
Top's's Days Payable for the fiscal year that ended in Sep. 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.
Top's (TSE:243A) has a Days Payable of 27.01 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 Top's and its competitors. This is 27% below median its historical median of 36.96. Over the past decade, Top's' Days Payable has ranged from 30.77 to 39.00.
Is Top's' Days Payable too high?
Top's' current Days Payable of 27.01 is 27% below median its 10-year median of 36.96. Over the past 10 years, this metric has ranged from a low of 30.77 to a high of 39.00. The Restaurants industry median Days Payable is 34.74. Top's' value of 27.01 is 22.3% below this industry median. Overall, Top's has a GF Score™ of 16/100, reflecting its overall financial health beyond just this single metric.
How does Top's' Days Payable compare to MCD and SBUX?
Top's' Days Payable of 27.01 can be compared against companies in the Restaurants industry. The industry median Days Payable is 34.74. Top's' value of 27.01 is 22.3% below this benchmark. Historically, Top's' own Days Payable has ranged from 30.77 to 39.00 over the past decade. While the company's 10-year median is 36.96 vs. the industry median of 34.74, Top's 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 Restaurants company?
The median Days Payable among Restaurants companies is 34.74, based on 351 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. Top's's current Days Payable of 27.01 is 22.3% 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 Top's and its competitors. For the Restaurants industry, the median Days Payable is 34.74 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Top's's current Days Payable is 27.01, which is 27% below median its own 10-year median of 36.96. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Top's stock overvalued right now?
Top's (TSE:243A) has a current Days Payable of 27.01. The current Days Payable is 27.01, which is 27% below median its 10-year median of 36.96 and 22.3% below the Restaurants industry median of 34.74. Top's' overall GF Score™ is 16/100 with 5 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 Top's (TSE:243A), the current Days Payable is 27.01 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.
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