Tokyo Ichiban Foods Co (TSE:3067) Days Payable: 32.22 (As of Mar. 2026) — 30% Above Median

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TSE:3067 Tokyo Ichiban Foods Co Ltd TSE:3067
66 GF Score
Price 円460.00
GF Value 円493.97
Valuation Fairly Valued
! 6 Warning Signs
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What is Tokyo Ichiban Foods Co Days Payable?

Tokyo Ichiban Foods Co TSE:3067 +0.22% 66 Days Payable is 32.22 as of Mar. 2026, which is 30% above its 10-year median of 24.85. GuruFocus rates TSE:3067 with a GF Score™ of 66/100 and a GF Value™ of 円493.97 (Fairly Valued). The stock has 6 warning signs investors should review. Among 352 Restaurants companies, Tokyo Ichiban Foods Co ranks worse than 67.33% on this metric.

Tokyo Ichiban Foods Co's average Accounts Payable for the three months ended in Mar. 2026 was 円243 Mil. Tokyo Ichiban Foods Co's Cost of Goods Sold for the three months ended in Mar. 2026 was 円689 Mil. Hence, Tokyo Ichiban Foods Co's Days Payable for the three months ended in Mar. 2026 was 32.22.

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

TSE:3067' s Days Payable Range Over the Past 10 Years
Min: 19.58   Med: 24.85   Max: 56.05
Current: 27.33

During the past 13 years, Tokyo Ichiban Foods Co's highest Days Payable was 56.05. The lowest was 19.58. And the median was 24.85.

TSE:3067's Days Payable is ranked worse than
67.33% of 352 companies
in the Restaurants industry
Industry Median: 34.755 vs TSE:3067: 27.33

Tokyo Ichiban Foods Co's Days Payable increased from Mar. 2025 (0.00) to Mar. 2026 (32.22). It may suggest that Tokyo Ichiban Foods Co delayed paying its suppliers.


Tokyo Ichiban Foods Co Days Payable Historical Data

* Premium members only.

The historical data trend for Tokyo Ichiban Foods 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.

Tokyo Ichiban Foods Co Days Payable Chart

Tokyo Ichiban Foods Co Annual Data
Trend Sep16 Sep17 Sep18 Sep19 Sep20 Sep21 Sep22 Sep23 Sep24 Sep25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 23.01 23.07 27.74 28.14 23.77

Tokyo Ichiban Foods Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 29.38 26.50 27.65 32.22 26.47

TSE:3067 vs MCD, SBUX, YUM: Days Payable Comparison

For the Restaurants subindustry, Tokyo Ichiban Foods 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.


Tokyo Ichiban Foods Co Days Payable vs Restaurants Industry

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

* The bar in red indicates where Tokyo Ichiban Foods Co's Days Payable falls into.


TSE:3067
66GF Score
Tokyo Ichiban Foods Co Ltd TSE:3067
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Tokyo Ichiban Foods 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.

Tokyo Ichiban Foods Co's Days Payable for the fiscal year that ended in Sep. 2025 is calculated as

Days Payable (A: Sep. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Sep. 2024 ) + Accounts Payable (A: Sep. 2025 )) / count ) / Cost of Goods Sold (A: Sep. 2025 )*Days in Period
=( (196.917 + 146.917) / 2 ) / 2639.937*365
=171.917 / 2639.937*365
=23.77

Tokyo Ichiban Foods Co'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
=( (308.78 + 177.728) / 2 ) / 688.88*365 / 4
=243.254 / 688.88*365 / 4
=32.22

* 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 32.22 mean?
Tokyo Ichiban Foods Co (TSE:3067) has a Days Payable of 32.22 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 Tokyo Ichiban Foods Co and its competitors. This is 30% above median its historical median of 24.85. Over the past decade, Tokyo Ichiban Foods Co's Days Payable has ranged from 19.58 to 56.05. According to the industry distribution chart, Tokyo Ichiban Foods Co ranks #237 out of 352 companies in the Restaurants industry, placing it in the top 67.3%.
Is Tokyo Ichiban Foods Co's Days Payable too high?
Tokyo Ichiban Foods Co's current Days Payable of 32.22 is 30% above median its 10-year median of 24.85. Over the past 10 years, this metric has ranged from a low of 19.58 to a high of 56.05. The Restaurants industry median Days Payable is 34.76. Tokyo Ichiban Foods Co's value of 32.22 is 7.3% below this industry median. Based on the distribution chart, Tokyo Ichiban Foods Co ranks #237 out of 352 companies in the Restaurants industry, which is below the industry midpoint. Overall, Tokyo Ichiban Foods Co has a GF Score™ of 66/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Tokyo Ichiban Foods Co's Days Payable compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Tokyo Ichiban Foods Co ranks #237 out of 352 companies for Days Payable. This places Tokyo Ichiban Foods Co in the lower half of its industry. The industry median Days Payable is 34.76. Tokyo Ichiban Foods Co's value of 32.22 is 7.3% below this benchmark. Historically, Tokyo Ichiban Foods Co's own Days Payable has ranged from 19.58 to 56.05 over the past decade. While the company's 10-year median is 24.85 vs. the industry median of 34.76, Tokyo Ichiban Foods 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 34.76, based on 352 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. Tokyo Ichiban Foods Co's current Days Payable of 32.22 is 7.3% 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 Tokyo Ichiban Foods Co and its competitors. For the Restaurants industry, the median Days Payable is 34.76 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Tokyo Ichiban Foods Co's current Days Payable is 32.22, which is 30% above median its own 10-year median of 24.85. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tokyo Ichiban Foods Co stock overvalued right now?
Based on GuruFocus' analysis, Tokyo Ichiban Foods Co (TSE:3067) is currently considered Fairly Valued. The stock's GF Value™ is 円493.97, compared to a current price of 円460.00 — trading 6.9% below its estimated fair value. The current Days Payable is 32.22, which is 30% above median its 10-year median of 24.85 and 7.3% below the Restaurants industry median of 34.76. Tokyo Ichiban Foods Co's overall GF Score™ is 66/100 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 Tokyo Ichiban Foods Co (TSE:3067), the current Days Payable is 32.22 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 Tokyo Ichiban Foods Co (TSE:3067) Overvalued in 2026?

Based on GuruFocus' analysis, Tokyo Ichiban Foods Co stock appears to be undervalued. The current stock price of 円460.00 is trading 6.9% below its estimated GF Value™ of 円493.97. GuruFocus considers Tokyo Ichiban Foods Co to be Fairly Valued.

Key valuation signals for TSE:3067:

  • Days Payable: 32.22 (30% above median its 10-year median of 24.85)
  • GF Value™: 円493.97 vs. price of 円460.00 (6.9% below fair value)
  • GF Score™: 66/100 with 6 warning signs
  • Industry Position: 7.3% below the Restaurants median (#237 of 352)

No single metric tells the full story. See the TSE:3067 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Tokyo Ichiban Foods Co Business Description

Address 5-6-1 Shinjuku, Shinjuku Yawaragi Building 4th Floor, Tokyo, JPN, 160-0022
Tokyo Ichiban Foods Co Ltd is a Japan-based company engages in the operation of restaurants that offer tiger blowfish preparation, sushi, and other fish delicacies. It operates sushi and live fish's restaurant under the Sakana-no-manma name; and tiger blowfish restaurant under the Fuguyoshi Souhonten name.
66GF Score

Get the complete analysis for TSE:3067

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

円460.00
Price
円493.97
GF Value