Hiramatsu (TSE:2764) Days Payable: 34.77 (As of Mar. 2026) — Near Median

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TSE:2764 Hiramatsu Inc TSE:2764
59 GF Score
Price 円141.00
GF Value 円139.50
Valuation Fairly Valued
! 7 Warning Signs
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What is Hiramatsu Days Payable?

Hiramatsu TSE:2764 +1.44% 59 Days Payable is 34.77 as of Mar. 2026, which is 5% below its 10-year median of 36.68. GuruFocus rates TSE:2764 with a GF Score™ of 59/100 and a GF Value™ of 円139.50 (Fairly Valued). The stock has 7 warning signs investors should review. Among 352 Restaurants companies, Hiramatsu ranks better than 51.42% on this metric.

Hiramatsu's average Accounts Payable for the six months ended in Mar. 2026 was 円452 Mil. Hiramatsu's Cost of Goods Sold for the six months ended in Mar. 2026 was 円2,374 Mil. Hence, Hiramatsu's Days Payable for the six months ended in Mar. 2026 was 34.77.

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

TSE:2764' s Days Payable Range Over the Past 10 Years
Min: 24.07   Med: 36.68   Max: 45.13
Current: 36.64

During the past 13 years, Hiramatsu's highest Days Payable was 45.13. The lowest was 24.07. And the median was 36.68.

TSE:2764's Days Payable is ranked better than
51.42% of 352 companies
in the Restaurants industry
Industry Median: 35.265 vs TSE:2764: 36.64

Hiramatsu's Days Payable increased from Mar. 2025 (33.73) to Mar. 2026 (34.77). It may suggest that Hiramatsu delayed paying its suppliers.


Hiramatsu Days Payable Historical Data

* Premium members only.

The historical data trend for Hiramatsu'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.

Hiramatsu Days Payable Chart

Hiramatsu 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 24.07 27.58 37.74 45.13 37.25

Hiramatsu Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 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 40.45 42.44 33.73 38.17 34.77

TSE:2764 vs MCD, SBUX, YUM: Days Payable Comparison

For the Restaurants subindustry, Hiramatsu'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.


Hiramatsu Days Payable vs Restaurants Industry

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

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


TSE:2764
59GF Score
Hiramatsu Inc TSE:2764
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Hiramatsu 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.

Hiramatsu'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
=( (420.915 + 477.329) / 2 ) / 4401.025*365
=449.122 / 4401.025*365
=37.25

Hiramatsu'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: Sep. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (427.121 + 477.329) / 2 ) / 2373.728*365 / 2
=452.225 / 2373.728*365 / 2
=34.77

* 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 34.77 mean?
Hiramatsu (TSE:2764) has a Days Payable of 34.77 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 Hiramatsu and its competitors. This is near median its historical median of 36.68. Over the past decade, Hiramatsu's Days Payable has ranged from 24.07 to 45.13. According to the industry distribution chart, Hiramatsu ranks #171 out of 352 companies in the Restaurants industry, placing it in the top 48.6%.
Is Hiramatsu's Days Payable too high?
Hiramatsu's current Days Payable of 34.77 is near median its 10-year median of 36.68. Over the past 10 years, this metric has ranged from a low of 24.07 to a high of 45.13. The Restaurants industry median Days Payable is 35.27. Hiramatsu's value of 34.77 is 1.4% below this industry median. Based on the distribution chart, Hiramatsu ranks #171 out of 352 companies in the Restaurants industry, which is above the industry midpoint. Overall, Hiramatsu has a GF Score™ of 59/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Hiramatsu's Days Payable compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Hiramatsu ranks #171 out of 352 companies for Days Payable. This puts Hiramatsu in the upper half of its industry. The industry median Days Payable is 35.27. Hiramatsu's value of 34.77 is 1.4% below this benchmark. Historically, Hiramatsu's own Days Payable has ranged from 24.07 to 45.13 over the past decade. While the company's 10-year median is 36.68 vs. the industry median of 35.27, Hiramatsu 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. Hiramatsu's current Days Payable of 34.77 is 1.4% 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 Hiramatsu 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. Hiramatsu's current Days Payable is 34.77, which is near median its own 10-year median of 36.68. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Hiramatsu stock overvalued right now?
Based on GuruFocus' analysis, Hiramatsu (TSE:2764) is currently considered Fairly Valued. The stock's GF Value™ is 円139.50, compared to a current price of 円141.00 — trading 1.1% above its estimated fair value. The current Days Payable is 34.77, which is near median its 10-year median of 36.68 and 1.4% below the Restaurants industry median of 35.27. Hiramatsu's overall GF Score™ is 59/100 with 7 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 Hiramatsu (TSE:2764), the current Days Payable is 34.77 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 Hiramatsu (TSE:2764) Overvalued in 2026?

Based on GuruFocus' analysis, Hiramatsu stock appears to be overvalued. The current stock price of 円141.00 is trading 1.1% above its estimated GF Value™ of 円139.50. GuruFocus considers Hiramatsu to be Fairly Valued.

Key valuation signals for TSE:2764:

  • Days Payable: 34.77 (near median its 10-year median of 36.68)
  • GF Value™: 円139.50 vs. price of 円141.00 (1.1% above fair value)
  • GF Score™: 59/100 with 7 warning signs
  • Industry Position: 1.4% below the Restaurants median (#171 of 352)

No single metric tells the full story. See the TSE:2764 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Hiramatsu Business Description

Address Hiramatsu Inc., Tokyo, JPN
Hiramatsu Inc is a Japan-based company mainly engaged in the operation of French and Italian restaurants,cafes and hotels. Its business operations include restaurant business, wedding business, catering business, wine business, and hotel business. It operates restaurants under the name THE HIRAMATSU HOTELS & RESORTS Sengokuhara, Ristorante il Centro Hiramatsu, Jardin Paul Bocuse, Restaurant Hiramatsu Paris, Restaurant Hiramatsu Hakata, Ristorante Kubotsu, Ristorante L'Orchestrata.
59GF Score

Get the complete analysis for TSE:2764

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

円141.00
Price
円139.50
GF Value