Eat & Holdings Co (TSE:2882) Days Payable: 54.36 (As of Feb. 2026) — 12% Above Median


TSE:2882 Eat & Holdings Co Ltd TSE:2882
69 GF Score
Price 円2,047.00
GF Value 円2,282.20
Valuation Modestly Undervalued
! 4 Warning Signs
View Full Analysis

What is Eat & Holdings Co Days Payable?

Eat & Holdings Co TSE:2882 -0.29% 69 Days Payable is 54.36 as of Feb. 2026, which is 12% above its 10-year median of 48.56. GuruFocus rates TSE:2882 with a GF Score™ of 69/100 and a GF Value™ of 円2,282.20 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 351 Restaurants companies, Eat & Holdings Co ranks better than 68.66% on this metric.

Eat & Holdings Co's average Accounts Payable for the six months ended in Feb. 2026 was 円3,514 Mil. Eat & Holdings Co's Cost of Goods Sold for the six months ended in Feb. 2026 was 円11,798 Mil. Hence, Eat & Holdings Co's Days Payable for the six months ended in Feb. 2026 was 54.36.

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

TSE:2882' s Days Payable Range Over the Past 10 Years
Min: 38.7   Med: 48.56   Max: 85.98
Current: 48.83

During the past 13 years, Eat & Holdings Co's highest Days Payable was 85.98. The lowest was 38.70. And the median was 48.56.

TSE:2882's Days Payable is ranked better than
68.66% of 351 companies
in the Restaurants industry
Industry Median: 34.74 vs TSE:2882: 48.83

Eat & Holdings Co's Days Payable increased from Feb. 2025 (46.22) to Feb. 2026 (54.36). It may suggest that Eat & Holdings Co delayed paying its suppliers.


Eat & Holdings Co Days Payable Historical Data

* Premium members only.

The historical data trend for Eat & Holdings 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.

Eat & Holdings Co Days Payable Chart

Eat & Holdings Co Annual Data
Trend Mar16 Mar17 Mar18 Mar19 Mar20 Feb22 Feb23 Feb24 Feb25 Feb26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 43.86 40.39 38.70 39.15 45.55

Eat & Holdings Co Semi-Annual Data
Mar16 Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Aug21 Feb22 Aug22 Feb23 Aug23 Feb24 Aug24 Feb25 Aug25 Feb26
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 41.12 50.49 46.22 46.51 54.36

TSE:2882 vs MCD, SBUX, YUM: Days Payable Comparison

For the Restaurants subindustry, Eat & Holdings 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.


Eat & Holdings Co Days Payable vs Restaurants Industry

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

* The bar in red indicates where Eat & Holdings Co's Days Payable falls into.


TSE:2882
69GF Score
Eat & Holdings Co Ltd TSE:2882
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Eat & Holdings 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.

Eat & Holdings 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
=( (2345 + 3484) / 2 ) / 23352*365
=2914.5 / 23352*365
=45.55

Eat & Holdings 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: Aug. 2025 ) + Accounts Payable (Q: Feb. 2026 )) / count ) / Cost of Goods Sold (Q: Feb. 2026 )*Days in Period
=( (3544 + 3484) / 2 ) / 11798*365 / 2
=3514 / 11798*365 / 2
=54.36

* 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 54.36 mean?
Eat & Holdings Co (TSE:2882) has a Days Payable of 54.36 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 Eat & Holdings Co and its competitors. This is 12% above median its historical median of 48.56. Over the past decade, Eat & Holdings Co's Days Payable has ranged from 38.70 to 85.98. According to the industry distribution chart, Eat & Holdings Co ranks #110 out of 351 companies in the Restaurants industry, placing it in the top 31.3%.
Is Eat & Holdings Co's Days Payable too high?
Eat & Holdings Co's current Days Payable of 54.36 is 12% above median its 10-year median of 48.56. Over the past 10 years, this metric has ranged from a low of 38.70 to a high of 85.98. The Restaurants industry median Days Payable is 34.74. Eat & Holdings Co's value of 54.36 is 56.5% above this industry median. Based on the distribution chart, Eat & Holdings Co ranks #110 out of 351 companies in the Restaurants industry, which is above the industry midpoint. Overall, Eat & Holdings Co has a GF Score™ of 69/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Eat & Holdings Co's Days Payable compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Eat & Holdings Co ranks #110 out of 351 companies for Days Payable. This puts Eat & Holdings Co in the upper half of its industry. The industry median Days Payable is 34.74. Eat & Holdings Co's value of 54.36 is 56.5% above this benchmark. Historically, Eat & Holdings Co's own Days Payable has ranged from 38.70 to 85.98 over the past decade. While the company's 10-year median is 48.56 vs. the industry median of 34.74, Eat & Holdings Co 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 Restaurants company?
The median Days Payable among Restaurants companies is 34.74, based on 351 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. Eat & Holdings Co's current Days Payable of 54.36 is 56.5% 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 Eat & Holdings Co and its competitors. For the Restaurants industry, the median Days Payable is 34.74 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eat & Holdings Co's current Days Payable is 54.36, which is 12% above median its own 10-year median of 48.56. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eat & Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, Eat & Holdings Co (TSE:2882) is currently considered Modestly Undervalued. The stock's GF Value™ is 円2,282.20, compared to a current price of 円2,047.00 — trading 10.3% below its estimated fair value. The current Days Payable is 54.36, which is 12% above median its 10-year median of 48.56 and 56.5% above the Restaurants industry median of 34.74. Eat & Holdings Co's overall GF Score™ is 69/100 with 4 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 Eat & Holdings Co (TSE:2882), the current Days Payable is 54.36 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 Eat & Holdings Co (TSE:2882) Overvalued in 2026?

Based on GuruFocus' analysis, Eat & Holdings Co stock appears to be undervalued. The current stock price of 円2,047.00 is trading 10.3% below its estimated GF Value™ of 円2,282.20. GuruFocus considers Eat & Holdings Co to be Modestly Undervalued.

Key valuation signals for TSE:2882:

  • Days Payable: 54.36 (12% above median its 10-year median of 48.56)
  • GF Value™: 円2,282.20 vs. price of 円2,047.00 (10.3% below fair value)
  • GF Score™: 69/100 with 4 warning signs
  • Industry Position: 56.5% above the Restaurants median (#110 of 351)

No single metric tells the full story. See the TSE:2882 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Eat & Holdings Co Business Description

Address 3-3-34 Miyahara, 3rd Floor, Shin-Osaka DOI Building, Yodogawa-ku, Osaka, JPN, 532-0003
Eat & Holdings Co Ltd is engaged in the food production business, frozen and packaged foods business, and food service business. It also operates restaurants and manufacturing plants nationwide which supports the Eat and Food business.
69GF Score

Get the complete analysis for TSE:2882

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

円2,047.00
Price
円2,282.20
GF Value