Base Food (TSE:2936) Days Payable: 29.81 (As of Feb. 2026) — Near Median


TSE:2936 Base Food Inc TSE:2936
60 GF Score
Price 円291.00
GF Value 円452.47
Valuation Significantly Undervalued
! 5 Warning Signs
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What is Base Food Days Payable?

Base Food TSE:2936 +0.34% 60 Days Payable is 29.81 as of Feb. 2026, which is 1% above its 10-year median of 29.55. GuruFocus rates TSE:2936 with a GF Score™ of 60/100 and a GF Value™ of 円452.47 (Significantly Undervalued). The stock has 5 warning signs investors should review. Among 1,881 Consumer Packaged Goods companies, Base Food ranks worse than 70.33% on this metric.

Base Food's average Accounts Payable for the six months ended in Feb. 2026 was 円534 Mil. Base Food's Cost of Goods Sold for the six months ended in Feb. 2026 was 円3,270 Mil. Hence, Base Food's Days Payable for the six months ended in Feb. 2026 was 29.81.

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

TSE:2936' s Days Payable Range Over the Past 10 Years
Min: 24.75   Med: 29.55   Max: 64.88
Current: 29.79

During the past 6 years, Base Food's highest Days Payable was 64.88. The lowest was 24.75. And the median was 29.55.

TSE:2936's Days Payable is ranked worse than
70.33% of 1881 companies
in the Consumer Packaged Goods industry
Industry Median: 43.96 vs TSE:2936: 29.79

Base Food's Days Payable declined from Feb. 2025 (30.94) to Feb. 2026 (29.81). It may suggest that Base Food accelerated paying its suppliers.


Base Food Days Payable Historical Data

* Premium members only.

The historical data trend for Base Food'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.

Base Food Days Payable Chart

Base Food Annual Data
Trend Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Days Payable
Get a 7-Day Free Trial 32.73 29.79 24.75 29.31 29.07

Base Food Semi-Annual Data
Feb21 Feb22 Aug22 Feb23 Aug23 Feb24 Aug24 Feb25 Aug25 Feb26
Days Payable Get a 7-Day Free Trial Premium Member Only Premium Member Only 31.17 29.36 30.94 30.48 29.81

TSE:2936 vs KHC, GIS: Days Payable Comparison

For the Packaged Foods subindustry, Base Food'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.


Base Food Days Payable vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Base Food's Days Payable distribution charts can be found below:

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


TSE:2936
60GF Score
Base Food Inc TSE:2936
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Base Food 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.

Base Food'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
=( (545.131 + 504.58) / 2 ) / 6589.561*365
=524.8555 / 6589.561*365
=29.07

Base Food'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
=( (563.75 + 504.58) / 2 ) / 3269.885*365 / 2
=534.165 / 3269.885*365 / 2
=29.81

* 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 29.81 mean?
Base Food (TSE:2936) has a Days Payable of 29.81 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 Base Food and its competitors. This is near median its historical median of 29.55. Over the past decade, Base Food's Days Payable has ranged from 24.75 to 64.88. According to the industry distribution chart, Base Food ranks #1323 out of 1881 companies in the Consumer Packaged Goods industry, placing it in the top 70.3%.
Is Base Food's Days Payable too high?
Base Food's current Days Payable of 29.81 is near median its 10-year median of 29.55. Over the past 10 years, this metric has ranged from a low of 24.75 to a high of 64.88. The Consumer Packaged Goods industry median Days Payable is 43.96. Base Food's value of 29.81 is 32.2% below this industry median. Based on the distribution chart, Base Food ranks #1323 out of 1881 companies in the Consumer Packaged Goods industry, which is below the industry midpoint. Overall, Base Food has a GF Score™ of 60/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Base Food's Days Payable compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Base Food ranks #1323 out of 1881 companies for Days Payable. This places Base Food in the lower half of its industry. The industry median Days Payable is 43.96. Base Food's value of 29.81 is 32.2% below this benchmark. Historically, Base Food's own Days Payable has ranged from 24.75 to 64.88 over the past decade. While the company's 10-year median is 29.55 vs. the industry median of 43.96, Base Food 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 Consumer Packaged Goods company?
The median Days Payable among Consumer Packaged Goods companies is 43.96, based on 1,881 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. Base Food's current Days Payable of 29.81 is 32.2% 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 Base Food and its competitors. For the Consumer Packaged Goods industry, the median Days Payable is 43.96 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Base Food's current Days Payable is 29.81, which is near median its own 10-year median of 29.55. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Base Food stock overvalued right now?
Based on GuruFocus' analysis, Base Food (TSE:2936) is currently considered Significantly Undervalued. The stock's GF Value™ is 円452.47, compared to a current price of 円291.00 — trading 35.7% below its estimated fair value. The current Days Payable is 29.81, which is near median its 10-year median of 29.55 and 32.2% below the Consumer Packaged Goods industry median of 43.96. Base Food's overall GF Score™ is 60/100 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 Base Food (TSE:2936), the current Days Payable is 29.81 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 Base Food (TSE:2936) Overvalued in 2026?

Based on GuruFocus' analysis, Base Food stock appears to be undervalued. The current stock price of 円291.00 is trading 35.7% below its estimated GF Value™ of 円452.47. GuruFocus considers Base Food to be Significantly Undervalued.

Key valuation signals for TSE:2936:

  • Days Payable: 29.81 (near median its 10-year median of 29.55)
  • GF Value™: 円452.47 vs. price of 円291.00 (35.7% below fair value)
  • GF Score™: 60/100 with 5 warning signs
  • Industry Position: 32.2% below the Consumer Packaged Goods median (#1323 of 1881)

No single metric tells the full story. See the TSE:2936 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Base Food Business Description

Address 5-25-2 Nakameguro, Meguro-ku, Tokyo, JPN, 153-0061
Base Food Inc is engaged in the development and sale of complete nutrition food. The company offers base bread, base pasta and base cookies related products.
60GF Score

Get the complete analysis for TSE:2936

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

円291.00
Price
円452.47
GF Value