And ST HD Co (TSE:2685) Days Payable: 38.78 (As of Feb. 2026) — Near Median


TSE:2685 And ST HD Co Ltd TSE:2685
90 GF Score
Price 円3,520.00
GF Value 円3,476.45
Valuation Fairly Valued
! 6 Warning Signs
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What is And ST HD Co Days Payable?

And ST HD Co TSE:2685 -0.85% 90 Days Payable is 38.78 as of Feb. 2026, which is 5% above its 10-year median of 36.77. GuruFocus rates TSE:2685 with a GF Score™ of 90/100 and a GF Value™ of 円3,476.45 (Fairly Valued). The stock has 6 warning signs investors should review. Among 1,015 Manufacturing - Apparel & Accessories companies, And ST HD Co ranks worse than 64.04% on this metric.

And ST HD Co's average Accounts Payable for the three months ended in Feb. 2026 was 円15,782 Mil. And ST HD Co's Cost of Goods Sold for the three months ended in Feb. 2026 was 円37,139 Mil. Hence, And ST HD Co's Days Payable for the three months ended in Feb. 2026 was 38.78.

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

TSE:2685' s Days Payable Range Over the Past 10 Years
Min: 26.92   Med: 36.77   Max: 41.97
Current: 39.5

During the past 13 years, And ST HD Co's highest Days Payable was 41.97. The lowest was 26.92. And the median was 36.77.

TSE:2685's Days Payable is ranked worse than
64.04% of 1015 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 54.22 vs TSE:2685: 39.50

And ST HD Co's Days Payable declined from Feb. 2025 (39.01) to Feb. 2026 (38.78). It may suggest that And ST HD Co accelerated paying its suppliers.


And ST HD Co Days Payable Historical Data

* Premium members only.

The historical data trend for And ST HD 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.

And ST HD Co Days Payable Chart

And ST HD Co Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 41.97 40.79 40.42 37.67 35.87

And ST HD Co Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
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 37.41 40.37 44.28 38.78 37.25

TSE:2685 vs RL, LEVI, VFC: Days Payable Comparison

For the Apparel Manufacturing subindustry, And ST HD 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.


And ST HD Co Days Payable vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, And ST HD Co's Days Payable distribution charts can be found below:

* The bar in red indicates where And ST HD Co's Days Payable falls into.


TSE:2685
90GF Score
And ST HD Co Ltd TSE:2685
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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And ST HD 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.

And ST HD Co's Days Payable for the fiscal year that ended in Feb. 2026 is calculated as

Days Payable (A: Feb. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Feb. 2025 ) + Accounts Payable (A: Feb. 2026 )) / count ) / Cost of Goods Sold (A: Feb. 2026 )*Days in Period
=( (13402 + 13773) / 2 ) / 138243*365
=13587.5 / 138243*365
=35.87

And ST HD Co's Days Payable for the quarter that ended in Feb. 2026 is calculated as:

Days Payable (Q: Feb. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Nov. 2025 ) + Accounts Payable (Q: Feb. 2026 )) / count ) / Cost of Goods Sold (Q: Feb. 2026 )*Days in Period
=( (17791 + 13773) / 2 ) / 37139*365 / 4
=15782 / 37139*365 / 4
=38.78

* 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 38.78 mean?
And ST HD Co (TSE:2685) has a Days Payable of 38.78 as of Feb. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on And ST HD Co and its competitors. This is near median its historical median of 36.77. Over the past decade, And ST HD Co's Days Payable has ranged from 26.92 to 41.97. According to the industry distribution chart, And ST HD Co ranks #650 out of 1015 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 64%.
Is And ST HD Co's Days Payable too high?
And ST HD Co's current Days Payable of 38.78 is near median its 10-year median of 36.77. Over the past 10 years, this metric has ranged from a low of 26.92 to a high of 41.97. The Manufacturing - Apparel & Accessories industry median Days Payable is 54.22. And ST HD Co's value of 38.78 is 28.5% below this industry median. Based on the distribution chart, And ST HD Co ranks #650 out of 1015 companies in the Manufacturing - Apparel & Accessories industry, which is below the industry midpoint. Overall, And ST HD Co has a GF Score™ of 90/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does And ST HD Co's Days Payable compare to RL and LEVI?
According to the Manufacturing - Apparel & Accessories industry distribution chart, And ST HD Co ranks #650 out of 1015 companies for Days Payable. This places And ST HD Co in the lower half of its industry. The industry median Days Payable is 54.22. And ST HD Co's value of 38.78 is 28.5% below this benchmark. Historically, And ST HD Co's own Days Payable has ranged from 26.92 to 41.97 over the past decade. While the company's 10-year median is 36.77 vs. the industry median of 54.22, And ST HD 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 Manufacturing - Apparel & Accessories company?
The median Days Payable among Manufacturing - Apparel & Accessories companies is 54.22, based on 1,015 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. And ST HD Co's current Days Payable of 38.78 is 28.5% 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 And ST HD Co and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Days Payable is 54.22 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. And ST HD Co's current Days Payable is 38.78, which is near median its own 10-year median of 36.77. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is And ST HD Co stock overvalued right now?
Based on GuruFocus' analysis, And ST HD Co (TSE:2685) is currently considered Fairly Valued. The stock's GF Value™ is 円3,476.45, compared to a current price of 円3,520.00 — trading 1.3% above its estimated fair value. The current Days Payable is 38.78, which is near median its 10-year median of 36.77 and 28.5% below the Manufacturing - Apparel & Accessories industry median of 54.22. And ST HD Co's overall GF Score™ is 90/100 with 6 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 And ST HD Co (TSE:2685), the current Days Payable is 38.78 as of Feb. 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 And ST HD Co (TSE:2685) Overvalued in 2026?

Based on GuruFocus' analysis, And ST HD Co stock appears to be overvalued. The current stock price of 円3,520.00 is trading 1.3% above its estimated GF Value™ of 円3,476.45. GuruFocus considers And ST HD Co to be Fairly Valued.

Key valuation signals for TSE:2685:

  • Days Payable: 38.78 (near median its 10-year median of 36.77)
  • GF Value™: 円3,476.45 vs. price of 円3,520.00 (1.3% above fair value)
  • GF Score™: 90/100 with 6 warning signs
  • Industry Position: 28.5% below the Manufacturing - Apparel & Accessories median (#650 of 1015)

No single metric tells the full story. See the TSE:2685 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


And ST HD Co Business Description

Address 2-21-1, Shibuya, 27th Floor, Shibuya Hikarie, Shibuya-ku, Tokyo, JPN, 100-6610
And ST HD Co Ltd is a fashion company engaged in the planning and sale of apparel and related products. Its segments include: Apparel and Sundries Related Business, and Others (Food and Beverage Business). It maintains a portfolio of diverse brands to suit each customer's changing preferences and lifestyle.
90GF Score

Get the complete analysis for TSE:2685

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

円3,520.00
Price
円3,476.45
GF Value