Tsuburaya Fields Holdings (TSE:2767) Days Payable: 146.50 (As of Mar. 2026) — 161% Above 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:2767 Tsuburaya Fields Holdings Inc TSE:2767
64 GF Score
Price 円1,478.00
GF Value 円2,318.09
Valuation Significantly Undervalued
! 2 Warning Signs
View Full Analysis

What is Tsuburaya Fields Holdings Days Payable?

Tsuburaya Fields Holdings TSE:2767 +2.85% 64 Days Payable is 146.50 as of Mar. 2026, which is 161% above its 10-year median of 56.21. GuruFocus rates TSE:2767 with a GF Score™ of 64/100 and a GF Value™ of 円2,318.09 (Significantly Undervalued). The stock has 2 warning signs investors should review. Among 777 Travel & Leisure companies, Tsuburaya Fields Holdings ranks worse than 53.02% on this metric.

Tsuburaya Fields Holdings's average Accounts Payable for the three months ended in Mar. 2026 was 円24,726 Mil. Tsuburaya Fields Holdings's Cost of Goods Sold for the three months ended in Mar. 2026 was 円15,401 Mil. Hence, Tsuburaya Fields Holdings's Days Payable for the three months ended in Mar. 2026 was 146.50.

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

TSE:2767' s Days Payable Range Over the Past 10 Years
Min: 26.97   Med: 56.21   Max: 95.1
Current: 53.56

During the past 13 years, Tsuburaya Fields Holdings's highest Days Payable was 95.10. The lowest was 26.97. And the median was 56.21.

TSE:2767's Days Payable is ranked worse than
53.02% of 777 companies
in the Travel & Leisure industry
Industry Median: 57.32 vs TSE:2767: 53.56

Tsuburaya Fields Holdings's Days Payable increased from Mar. 2025 (56.15) to Mar. 2026 (146.50). It may suggest that Tsuburaya Fields Holdings delayed paying its suppliers.


Tsuburaya Fields Holdings Days Payable Historical Data

* Premium members only.

The historical data trend for Tsuburaya Fields Holdings'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.

Tsuburaya Fields Holdings Days Payable Chart

Tsuburaya Fields Holdings 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 38.61 50.75 36.93 42.76 26.97

Tsuburaya Fields Holdings Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 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 56.15 35.49 57.28 56.28 146.50

TSE:2767 vs FLUT, DKNG, SGHC: Days Payable Comparison

For the Gambling subindustry, Tsuburaya Fields Holdings'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.


Tsuburaya Fields Holdings Days Payable vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Tsuburaya Fields Holdings's Days Payable distribution charts can be found below:

* The bar in red indicates where Tsuburaya Fields Holdings's Days Payable falls into.


TSE:2767
64GF Score
Tsuburaya Fields Holdings Inc TSE:2767
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Tsuburaya Fields Holdings 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.

Tsuburaya Fields Holdings'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
=( (13715 + 6346) / 2 ) / 135761*365
=10030.5 / 135761*365
=26.97

Tsuburaya Fields Holdings'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: Dec. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (43105 + 6346) / 2 ) / 15401*365 / 4
=24725.5 / 15401*365 / 4
=146.50

* 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 146.50 mean?
Tsuburaya Fields Holdings (TSE:2767) has a Days Payable of 146.50 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 Tsuburaya Fields Holdings and its competitors. This is 161% above median its historical median of 56.21. Over the past decade, Tsuburaya Fields Holdings' Days Payable has ranged from 26.97 to 95.10. According to the industry distribution chart, Tsuburaya Fields Holdings ranks #412 out of 777 companies in the Travel & Leisure industry, placing it in the top 53%.
Is Tsuburaya Fields Holdings' Days Payable too high?
Tsuburaya Fields Holdings' current Days Payable of 146.50 is 161% above median its 10-year median of 56.21. Over the past 10 years, this metric has ranged from a low of 26.97 to a high of 95.10. The Travel & Leisure industry median Days Payable is 57.32. Tsuburaya Fields Holdings' value of 146.50 is 155.6% above this industry median. Based on the distribution chart, Tsuburaya Fields Holdings ranks #412 out of 777 companies in the Travel & Leisure industry, which is below the industry midpoint. Overall, Tsuburaya Fields Holdings has a GF Score™ of 64/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Tsuburaya Fields Holdings' Days Payable compare to FLUT and DKNG?
According to the Travel & Leisure industry distribution chart, Tsuburaya Fields Holdings ranks #412 out of 777 companies for Days Payable. This places Tsuburaya Fields Holdings in the lower half of its industry. The industry median Days Payable is 57.32. Tsuburaya Fields Holdings' value of 146.50 is 155.6% above this benchmark. Historically, Tsuburaya Fields Holdings' own Days Payable has ranged from 26.97 to 95.10 over the past decade. While the company's 10-year median is 56.21 vs. the industry median of 57.32, Tsuburaya Fields Holdings has consistently been above 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 Travel & Leisure company?
The median Days Payable among Travel & Leisure companies is 57.32, based on 777 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. Tsuburaya Fields Holdings's current Days Payable of 146.50 is 155.6% above 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 Tsuburaya Fields Holdings and its competitors. For the Travel & Leisure industry, the median Days Payable is 57.32 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Tsuburaya Fields Holdings's current Days Payable is 146.50, which is 161% above median its own 10-year median of 56.21. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tsuburaya Fields Holdings stock overvalued right now?
Based on GuruFocus' analysis, Tsuburaya Fields Holdings (TSE:2767) is currently considered Significantly Undervalued. The stock's GF Value™ is 円2,318.09, compared to a current price of 円1,478.00 — trading 36.2% below its estimated fair value. The current Days Payable is 146.50, which is 161% above median its 10-year median of 56.21 and 155.6% above the Travel & Leisure industry median of 57.32. Tsuburaya Fields Holdings' overall GF Score™ is 64/100 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 Tsuburaya Fields Holdings (TSE:2767), the current Days Payable is 146.50 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 Tsuburaya Fields Holdings (TSE:2767) Overvalued in 2026?

Based on GuruFocus' analysis, Tsuburaya Fields Holdings stock appears to be undervalued. The current stock price of 円1,478.00 is trading 36.2% below its estimated GF Value™ of 円2,318.09. GuruFocus considers Tsuburaya Fields Holdings to be Significantly Undervalued.

Key valuation signals for TSE:2767:

  • Days Payable: 146.50 (161% above median its 10-year median of 56.21)
  • GF Value™: 円2,318.09 vs. price of 円1,478.00 (36.2% below fair value)
  • GF Score™: 64/100 with 2 warning signs
  • Industry Position: 155.6% above the Travel & Leisure median (#412 of 777)

No single metric tells the full story. See the TSE:2767 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Tsuburaya Fields Holdings Business Description

Other Exchanges FIELF:USA
Address 16-17 Nampeidai-cho, Shibuya-ku, Shibuya Garden Tower, Tokyo, JPN, 150-0036
Tsuburaya Fields Holdings Inc formelry, Field Corp is a Japanese company which primarily develops and distributes gaming machines. The company designs, develops, sells, and maintains Pachinko and Pachislot gaming machines and software. In addition to its core gaming machine business, the company produces, licenses, and merchandises comics, movies, and interactive media content. Field Corp organises itself into four segments: comics, animation, movies/TV, and merchandising. The company is headquartered in Japan and generates all revenue domestically.
64GF Score

Get the complete analysis for TSE:2767

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

円1,478.00
Price
円2,318.09
GF Value