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Kura SushiTSE:2695 +1.49%79 Days Payable is 29.66 as of Apr. 2026, which is 1% above its 10-year median of 29.48. GuruFocus rates TSE:2695 with a GF Score™ of 79/100 and a GF Value™ of 円2,033.44 (Modestly Undervalued). Among 352 Restaurants companies, Kura Sushi ranks worse than 64.2% on this metric.
Kura Sushi's average Accounts Payable for the
three
months ended in Apr. 2026 was 円8,257 Mil. Kura Sushi's Cost of Goods Sold for the
three
months ended in Apr. 2026 was 円25,404 Mil.
Hence, Kura Sushi's Days Payable for the
three
months ended in Apr. 2026 was 29.66.
The historical rank and industry rank for Kura Sushi's Days Payable or its related term are showing as below:
TSE:2695'
s Days Payable Range Over the Past 10 Years
Min: 27.07 Med: 29.48 Max: 34.86
Current: 29.59
During the past 13 years, Kura Sushi's highest Days Payable was 34.86. The lowest was 27.07. And the median was 29.48.
TSE:2695's Days Payable is ranked worse than 64.2% of 352
companies
in the Restaurants industry
Industry Median: 35.46
vs TSE:2695: 29.59
Kura Sushi's Days Payable
declined
from Apr. 2025 (29.73) to Apr. 2026 (29.66).
It may suggest that Kura Sushiaccelerated paying its suppliers.
Kura Sushi Days Payable Related Terms
Kura Sushi Days Payable Historical Data
* Premium members only.
The historical data trend for Kura Sushi'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:2695 vs MCD, SBUX, YUM: Days Payable Comparison
For the Restaurants subindustry, Kura Sushi'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.
Kura Sushi Days Payable vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Kura Sushi's Days Payable distribution charts can be found below:
* The bar in red indicates where Kura Sushi'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.
Kura Sushi's Days Payable for the fiscal year that ended in Oct. 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.
Kura Sushi (TSE:2695) has a Days Payable of 29.66 as of Apr. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Kura Sushi and its competitors. This is near median its historical median of 29.48. Over the past decade, Kura Sushi's Days Payable has ranged from 27.07 to 34.86. According to the industry distribution chart, Kura Sushi ranks #226 out of 352 companies in the Restaurants industry, placing it in the top 64.2%.
Is Kura Sushi's Days Payable too high?
Kura Sushi's current Days Payable of 29.66 is near median its 10-year median of 29.48. Over the past 10 years, this metric has ranged from a low of 27.07 to a high of 34.86. The Restaurants industry median Days Payable is 35.46. Kura Sushi's value of 29.66 is 16.4% below this industry median. Based on the distribution chart, Kura Sushi ranks #226 out of 352 companies in the Restaurants industry, which is below the industry midpoint. Overall, Kura Sushi has a GF Score™ of 79/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Kura Sushi's Days Payable compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Kura Sushi ranks #226 out of 352 companies for Days Payable. This places Kura Sushi in the lower half of its industry. The industry median Days Payable is 35.46. Kura Sushi's value of 29.66 is 16.4% below this benchmark. Historically, Kura Sushi's own Days Payable has ranged from 27.07 to 34.86 over the past decade. While the company's 10-year median is 29.48 vs. the industry median of 35.46, Kura Sushi 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 35.46, based on 352 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. Kura Sushi's current Days Payable of 29.66 is 16.4% 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 Kura Sushi and its competitors. For the Restaurants industry, the median Days Payable is 35.46 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kura Sushi's current Days Payable is 29.66, which is near median its own 10-year median of 29.48. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kura Sushi stock overvalued right now?
Based on GuruFocus' analysis, Kura Sushi (TSE:2695) is currently considered Modestly Undervalued. The stock's GF Value™ is 円2,033.44, compared to a current price of 円1,640.00 — trading 19.3% below its estimated fair value. The current Days Payable is 29.66, which is near median its 10-year median of 29.48 and 16.4% below the Restaurants industry median of 35.46. Kura Sushi's overall GF Score™ is 79/100. 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 Kura Sushi (TSE:2695), the current Days Payable is 29.66 as of Apr. 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 Kura Sushi (TSE:2695) Overvalued in 2026?
Based on GuruFocus' analysis, Kura Sushi stock appears to be undervalued.
The current stock price of 円1,640.00 is trading 19.3% below its estimated GF Value™ of 円2,033.44.
GuruFocus considers Kura Sushi to be Modestly Undervalued.
Key valuation signals for TSE:2695:
Days Payable: 29.66 (near median its 10-year median of 29.48)
GF Value™: 円2,033.44 vs. price of 円1,640.00 (19.3% below fair value)
Industry Position: 16.4% below the Restaurants median (#226 of 352)
No single metric tells the full story. See the TSE:2695 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Kura Sushi Inc operates a chain of close to 400 sushi restaurants in Japan. Kura's restaurants pledge to serve natural, organic, additive-free food that is devoid of chemical seasonings and artificial sweeteners, colorings, and preservatives. They operate as revolving sushi restaurants using the conveyor belt method to serve customers, which keeps staff requirements low. The method entails customers choosing and grabbing their sushi preferences as the options rotate in front of them on a conveyor belt.
79GF Score
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