Karula Co (TSE:2789) Days Payable: 26.71 (As of Feb. 2026) — Near Median

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TSE:2789 Karula Co Ltd TSE:2789
57 GF Score
Price 円478.00
GF Value 円532.76
Valuation Modestly Undervalued
! 5 Warning Signs
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What is Karula Co Days Payable?

Karula Co TSE:2789 +0.21% 57 Days Payable is 26.71 as of Feb. 2026, which is 5% above its 10-year median of 25.33. GuruFocus rates TSE:2789 with a GF Score™ of 57/100 and a GF Value™ of 円532.76 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 353 Restaurants companies, Karula Co ranks worse than 72.24% on this metric.

Karula Co's average Accounts Payable for the three months ended in Feb. 2026 was 円165 Mil. Karula Co's Cost of Goods Sold for the three months ended in Feb. 2026 was 円563 Mil. Hence, Karula Co's Days Payable for the three months ended in Feb. 2026 was 26.71.

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

TSE:2789' s Days Payable Range Over the Past 10 Years
Min: 22.96   Med: 25.33   Max: 29.3
Current: 26.72

During the past 13 years, Karula Co's highest Days Payable was 29.30. The lowest was 22.96. And the median was 25.33.

TSE:2789's Days Payable is ranked worse than
72.24% of 353 companies
in the Restaurants industry
Industry Median: 34.43 vs TSE:2789: 26.72

Karula Co's Days Payable increased from Feb. 2025 (0.00) to Feb. 2026 (26.71). It may suggest that Karula Co delayed paying its suppliers.


Karula Co Days Payable Historical Data

* Premium members only.

The historical data trend for Karula 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.

Karula Co Days Payable Chart

Karula 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 23.00 23.94 27.12 25.87 22.96

Karula Co Quarterly Data
May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 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 24.36 27.34 32.02 26.71 23.13

TSE:2789 vs MCD, SBUX, CMG: Days Payable Comparison

For the Restaurants subindustry, Karula 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.


Karula Co Days Payable vs Restaurants Industry

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

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


TSE:2789
57GF Score
Karula Co Ltd TSE:2789
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Karula 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.

Karula 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
=( (140.905 + 150.417) / 2 ) / 2315.619*365
=145.661 / 2315.619*365
=22.96

Karula 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
=( (179.365 + 150.417) / 2 ) / 563.344*365 / 4
=164.891 / 563.344*365 / 4
=26.71

* 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 26.71 mean?
Karula Co (TSE:2789) has a Days Payable of 26.71 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 Karula Co and its competitors. This is near median its historical median of 25.33. Over the past decade, Karula Co's Days Payable has ranged from 22.96 to 29.30. According to the industry distribution chart, Karula Co ranks #255 out of 353 companies in the Restaurants industry, placing it in the top 72.2%.
Is Karula Co's Days Payable too high?
Karula Co's current Days Payable of 26.71 is near median its 10-year median of 25.33. Over the past 10 years, this metric has ranged from a low of 22.96 to a high of 29.30. The Restaurants industry median Days Payable is 34.43. Karula Co's value of 26.71 is 22.4% below this industry median. Based on the distribution chart, Karula Co ranks #255 out of 353 companies in the Restaurants industry, which is below the industry midpoint. Overall, Karula Co has a GF Score™ of 57/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Karula Co's Days Payable compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Karula Co ranks #255 out of 353 companies for Days Payable. This places Karula Co in the lower half of its industry. The industry median Days Payable is 34.43. Karula Co's value of 26.71 is 22.4% below this benchmark. Historically, Karula Co's own Days Payable has ranged from 22.96 to 29.30 over the past decade. While the company's 10-year median is 25.33 vs. the industry median of 34.43, Karula 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 34.43, based on 353 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. Karula Co's current Days Payable of 26.71 is 22.4% 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 Karula Co and its competitors. For the Restaurants industry, the median Days Payable is 34.43 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Karula Co's current Days Payable is 26.71, which is near median its own 10-year median of 25.33. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Karula Co stock overvalued right now?
Based on GuruFocus' analysis, Karula Co (TSE:2789) is currently considered Modestly Undervalued. The stock's GF Value™ is 円532.76, compared to a current price of 円478.00 — trading 10.3% below its estimated fair value. The current Days Payable is 26.71, which is near median its 10-year median of 25.33 and 22.4% below the Restaurants industry median of 34.43. Karula Co's overall GF Score™ is 57/100 with 5 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 Karula Co (TSE:2789), the current Days Payable is 26.71 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 Karula Co (TSE:2789) Overvalued in 2026?

Based on GuruFocus' analysis, Karula Co stock appears to be undervalued. The current stock price of 円478.00 is trading 10.3% below its estimated GF Value™ of 円532.76. GuruFocus considers Karula Co to be Modestly Undervalued.

Key valuation signals for TSE:2789:

  • Days Payable: 26.71 (near median its 10-year median of 25.33)
  • GF Value™: 円532.76 vs. price of 円478.00 (10.3% below fair value)
  • GF Score™: 57/100 with 5 warning signs
  • Industry Position: 22.4% below the Restaurants median (#255 of 353)

No single metric tells the full story. See the TSE:2789 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Karula Co Business Description

Address 9-2-9 Tomiya Kurokawa-gun, Miyagi Prefecture, Narita, JPN, 981-3341
Karula Co Ltd operates a restaurant chain in Japan. The brands under the group include MARUMATSU 99 shops, kotobuki 3 shop, kabe masamune 3 shops, and soba recycle mar matsu 6 store.
57GF Score

Get the complete analysis for TSE:2789

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

円478.00
Price
円532.76
GF Value