AFC HD AMS Life Science Co (TSE:2927) Days Payable: 62.32 (As of Feb. 2026) — Near Median


TSE:2927 AFC HD AMS Life Science Co Ltd TSE:2927
70 GF Score
Price 円861.00
GF Value 円997.83
Valuation Modestly Undervalued
! 6 Warning Signs
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What is AFC HD AMS Life Science Co Days Payable?

AFC HD AMS Life Science Co TSE:2927 +0.23% 70 Days Payable is 62.32 as of Feb. 2026, which is 2% below its 10-year median of 63.43. GuruFocus rates TSE:2927 with a GF Score™ of 70/100 and a GF Value™ of 円997.83 (Modestly Undervalued). The stock has 6 warning signs investors should review. Among 1,888 Consumer Packaged Goods companies, AFC HD AMS Life Science Co ranks better than 66.68% on this metric.

AFC HD AMS Life Science Co's average Accounts Payable for the six months ended in Feb. 2026 was 円3,746 Mil. AFC HD AMS Life Science Co's Cost of Goods Sold for the six months ended in Feb. 2026 was 円10,969 Mil. Hence, AFC HD AMS Life Science Co's Days Payable for the six months ended in Feb. 2026 was 62.32.

The historical rank and industry rank for AFC HD AMS Life Science Co's Days Payable or its related term are showing as below:

TSE:2927' s Days Payable Range Over the Past 10 Years
Min: 58.58   Med: 63.43   Max: 80.64
Current: 62.12

During the past 13 years, AFC HD AMS Life Science Co's highest Days Payable was 80.64. The lowest was 58.58. And the median was 63.43.

TSE:2927's Days Payable is ranked better than
66.68% of 1888 companies
in the Consumer Packaged Goods industry
Industry Median: 44.145 vs TSE:2927: 62.12

AFC HD AMS Life Science Co's Days Payable increased from Feb. 2025 (58.44) to Feb. 2026 (62.32). It may suggest that AFC HD AMS Life Science Co delayed paying its suppliers.


AFC HD AMS Life Science Co Days Payable Historical Data

* Premium members only.

The historical data trend for AFC HD AMS Life Science 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.

AFC HD AMS Life Science Co Days Payable Chart

AFC HD AMS Life Science Co Annual Data
Trend Aug16 Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 58.58 80.64 74.99 63.50 61.50

AFC HD AMS Life Science Co Semi-Annual Data
Aug16 Feb17 Aug17 Feb18 Aug18 Feb19 Aug19 Feb20 Aug20 Feb21 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 64.21 60.15 58.44 61.74 62.32

TSE:2927 vs KHC, GIS: Days Payable Comparison

For the Packaged Foods subindustry, AFC HD AMS Life Science 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.


AFC HD AMS Life Science Co Days Payable vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, AFC HD AMS Life Science Co's Days Payable distribution charts can be found below:

* The bar in red indicates where AFC HD AMS Life Science Co's Days Payable falls into.


TSE:2927
70GF Score
AFC HD AMS Life Science Co Ltd TSE:2927
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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AFC HD AMS Life Science 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.

AFC HD AMS Life Science Co's Days Payable for the fiscal year that ended in Aug. 2025 is calculated as

Days Payable (A: Aug. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Aug. 2024 ) + Accounts Payable (A: Aug. 2025 )) / count ) / Cost of Goods Sold (A: Aug. 2025 )*Days in Period
=( (3586.652 + 3623.087) / 2 ) / 21393.658*365
=3604.8695 / 21393.658*365
=61.50

AFC HD AMS Life Science 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
=( (3623.087 + 3868.022) / 2 ) / 10968.937*365 / 2
=3745.5545 / 10968.937*365 / 2
=62.32

* 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 62.32 mean?
AFC HD AMS Life Science Co (TSE:2927) has a Days Payable of 62.32 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 AFC HD AMS Life Science Co and its competitors. This is near median its historical median of 63.43. Over the past decade, AFC HD AMS Life Science Co's Days Payable has ranged from 58.58 to 80.64. According to the industry distribution chart, AFC HD AMS Life Science Co ranks #629 out of 1888 companies in the Consumer Packaged Goods industry, placing it in the top 33.3%.
Is AFC HD AMS Life Science Co's Days Payable too high?
AFC HD AMS Life Science Co's current Days Payable of 62.32 is near median its 10-year median of 63.43. Over the past 10 years, this metric has ranged from a low of 58.58 to a high of 80.64. The Consumer Packaged Goods industry median Days Payable is 44.15. AFC HD AMS Life Science Co's value of 62.32 is 41.2% above this industry median. Based on the distribution chart, AFC HD AMS Life Science Co ranks #629 out of 1888 companies in the Consumer Packaged Goods industry, which is above the industry midpoint. Overall, AFC HD AMS Life Science Co has a GF Score™ of 70/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does AFC HD AMS Life Science Co's Days Payable compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, AFC HD AMS Life Science Co ranks #629 out of 1888 companies for Days Payable. This puts AFC HD AMS Life Science Co in the upper half of its industry. The industry median Days Payable is 44.15. AFC HD AMS Life Science Co's value of 62.32 is 41.2% above this benchmark. Historically, AFC HD AMS Life Science Co's own Days Payable has ranged from 58.58 to 80.64 over the past decade. While the company's 10-year median is 63.43 vs. the industry median of 44.15, AFC HD AMS Life Science 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 Consumer Packaged Goods company?
The median Days Payable among Consumer Packaged Goods companies is 44.15, based on 1,888 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. AFC HD AMS Life Science Co's current Days Payable of 62.32 is 41.2% 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 AFC HD AMS Life Science Co and its competitors. For the Consumer Packaged Goods industry, the median Days Payable is 44.15 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. AFC HD AMS Life Science Co's current Days Payable is 62.32, which is near median its own 10-year median of 63.43. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is AFC HD AMS Life Science Co stock overvalued right now?
Based on GuruFocus' analysis, AFC HD AMS Life Science Co (TSE:2927) is currently considered Modestly Undervalued. The stock's GF Value™ is 円997.83, compared to a current price of 円861.00 — trading 13.7% below its estimated fair value. The current Days Payable is 62.32, which is near median its 10-year median of 63.43 and 41.2% above the Consumer Packaged Goods industry median of 44.15. AFC HD AMS Life Science Co's overall GF Score™ is 70/100 with 6 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 AFC HD AMS Life Science Co (TSE:2927), the current Days Payable is 62.32 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 AFC HD AMS Life Science Co (TSE:2927) Overvalued in 2026?

Based on GuruFocus' analysis, AFC HD AMS Life Science Co stock appears to be undervalued. The current stock price of 円861.00 is trading 13.7% below its estimated GF Value™ of 円997.83. GuruFocus considers AFC HD AMS Life Science Co to be Modestly Undervalued.

Key valuation signals for TSE:2927:

  • Days Payable: 62.32 (near median its 10-year median of 63.43)
  • GF Value™: 円997.83 vs. price of 円861.00 (13.7% below fair value)
  • GF Score™: 70/100 with 6 warning signs
  • Industry Position: 41.2% above the Consumer Packaged Goods median (#629 of 1888)

No single metric tells the full story. See the TSE:2927 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


AFC HD AMS Life Science Co Business Description

Address 3-6-36, Toyoda, Suruga-ku, Shizuoka Prefecture, Shizuoka, JPN, 422-8027
AFC HD AMS Life Science Co Ltd formerly AMS Life Science Co., Ltd is engaged in manufacturing and selling of health foods and cosmetics in Japan.
70GF Score

Get the complete analysis for TSE:2927

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

円861.00
Price
円997.83
GF Value