Sanko Marketing Foods Co (TSE:2762) Days Payable: 27.11 (As of Dec. 2025) — 42% 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:2762 Sanko Marketing Foods Co Ltd TSE:2762
52 GF Score
Price 円84.00
GF Value 円137.26
Valuation Significantly Undervalued
! 2 Warning Signs
View Full Analysis

What is Sanko Marketing Foods Co Days Payable?

Sanko Marketing Foods Co TSE:2762 -1.18% 52 Days Payable is 27.11 as of Dec. 2025, which is 42% below its 10-year median of 46.92. GuruFocus rates TSE:2762 with a GF Score™ of 52/100 and a GF Value™ of 円137.26 (Significantly Undervalued). The stock has 2 warning signs investors should review. Among 352 Restaurants companies, Sanko Marketing Foods Co ranks worse than 61.08% on this metric.

Sanko Marketing Foods Co's average Accounts Payable for the three months ended in Dec. 2025 was 円485 Mil. Sanko Marketing Foods Co's Cost of Goods Sold for the three months ended in Dec. 2025 was 円1,631 Mil. Hence, Sanko Marketing Foods Co's Days Payable for the three months ended in Dec. 2025 was 27.11.

The historical rank and industry rank for Sanko Marketing Foods Co's Days Payable or its related term are showing as below:

TSE:2762' s Days Payable Range Over the Past 10 Years
Min: 19.9   Med: 46.92   Max: 80.91
Current: 30.63

During the past 13 years, Sanko Marketing Foods Co's highest Days Payable was 80.91. The lowest was 19.90. And the median was 46.92.

TSE:2762's Days Payable is ranked worse than
61.08% of 352 companies
in the Restaurants industry
Industry Median: 35.265 vs TSE:2762: 30.63

Sanko Marketing Foods Co's Days Payable increased from Dec. 2024 (0.00) to Dec. 2025 (27.11). It may suggest that Sanko Marketing Foods Co delayed paying its suppliers.


Sanko Marketing Foods Co Days Payable Historical Data

* Premium members only.

The historical data trend for Sanko Marketing Foods 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.

Sanko Marketing Foods Co Days Payable Chart

Sanko Marketing Foods Co Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 56.15 37.55 19.90 22.02 23.96

Sanko Marketing Foods Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Dec24 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 27.17 36.78 25.76 27.11 26.26

TSE:2762 vs MCD, SBUX, YUM: Days Payable Comparison

For the Restaurants subindustry, Sanko Marketing Foods 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.


Sanko Marketing Foods Co Days Payable vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Sanko Marketing Foods Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Sanko Marketing Foods Co's Days Payable falls into.


TSE:2762
52GF Score
Sanko Marketing Foods Co Ltd TSE:2762
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sanko Marketing Foods 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.

Sanko Marketing Foods Co's Days Payable for the fiscal year that ended in Jun. 2025 is calculated as

Days Payable (A: Jun. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Jun. 2024 ) + Accounts Payable (A: Jun. 2025 )) / count ) / Cost of Goods Sold (A: Jun. 2025 )*Days in Period
=( (401 + 438) / 2 ) / 6391*365
=419.5 / 6391*365
=23.96

Sanko Marketing Foods Co's Days Payable for the quarter that ended in Dec. 2025 is calculated as:

Days Payable (Q: Dec. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Sep. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (467 + 502) / 2 ) / 1631*365 / 4
=484.5 / 1631*365 / 4
=27.11

* 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 27.11 mean?
Sanko Marketing Foods Co (TSE:2762) has a Days Payable of 27.11 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 Sanko Marketing Foods Co and its competitors. This is 42% below median its historical median of 46.92. Over the past decade, Sanko Marketing Foods Co's Days Payable has ranged from 19.90 to 80.91. According to the industry distribution chart, Sanko Marketing Foods Co ranks #215 out of 352 companies in the Restaurants industry, placing it in the top 61.1%.
Is Sanko Marketing Foods Co's Days Payable too high?
Sanko Marketing Foods Co's current Days Payable of 27.11 is 42% below median its 10-year median of 46.92. Over the past 10 years, this metric has ranged from a low of 19.90 to a high of 80.91. The Restaurants industry median Days Payable is 35.27. Sanko Marketing Foods Co's value of 27.11 is 23.1% below this industry median. Based on the distribution chart, Sanko Marketing Foods Co ranks #215 out of 352 companies in the Restaurants industry, which is below the industry midpoint. Overall, Sanko Marketing Foods Co has a GF Score™ of 52/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Sanko Marketing Foods Co's Days Payable compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Sanko Marketing Foods Co ranks #215 out of 352 companies for Days Payable. This places Sanko Marketing Foods Co in the lower half of its industry. The industry median Days Payable is 35.27. Sanko Marketing Foods Co's value of 27.11 is 23.1% below this benchmark. Historically, Sanko Marketing Foods Co's own Days Payable has ranged from 19.90 to 80.91 over the past decade. While the company's 10-year median is 46.92 vs. the industry median of 35.27, Sanko Marketing Foods 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 Restaurants company?
The median Days Payable among Restaurants companies is 35.27, 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. Sanko Marketing Foods Co's current Days Payable of 27.11 is 23.1% 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 Sanko Marketing Foods Co and its competitors. For the Restaurants industry, the median Days Payable is 35.27 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sanko Marketing Foods Co's current Days Payable is 27.11, which is 42% below median its own 10-year median of 46.92. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sanko Marketing Foods Co stock overvalued right now?
Based on GuruFocus' analysis, Sanko Marketing Foods Co (TSE:2762) is currently considered Significantly Undervalued. The stock's GF Value™ is 円137.26, compared to a current price of 円84.00 — trading 38.8% below its estimated fair value. The current Days Payable is 27.11, which is 42% below median its 10-year median of 46.92 and 23.1% below the Restaurants industry median of 35.27. Sanko Marketing Foods Co's overall GF Score™ is 52/100 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 Sanko Marketing Foods Co (TSE:2762), the current Days Payable is 27.11 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 Sanko Marketing Foods Co (TSE:2762) Overvalued in 2026?

Based on GuruFocus' analysis, Sanko Marketing Foods Co stock appears to be undervalued. The current stock price of 円84.00 is trading 38.8% below its estimated GF Value™ of 円137.26. GuruFocus considers Sanko Marketing Foods Co to be Significantly Undervalued.

Key valuation signals for TSE:2762:

  • Days Payable: 27.11 (42% below median its 10-year median of 46.92)
  • GF Value™: 円137.26 vs. price of 円84.00 (38.8% below fair value)
  • GF Score™: 52/100 with 2 warning signs
  • Industry Position: 23.1% below the Restaurants median (#215 of 352)

No single metric tells the full story. See the TSE:2762 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sanko Marketing Foods Co Business Description

Address 1-10-14 Shinkawa, Chuo-ku, Tokyo, JPN, 104-0033
Sanko Marketing Foods Co Ltd is a Japan-based company engaged in the management of the restaurant including bar, noodles, beef bowl, and Italian pasta. It is also engaged in the fishing industry.
52GF Score

Get the complete analysis for TSE:2762

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

円84.00
Price
円137.26
GF Value