Horiifoodservice CoTSE:3077 +2.10%37 Days Payable is 30.79 as of Sep. 2025, which is 20% below its 10-year median of 38.39. GuruFocus rates TSE:3077 with a GF Score™ of 37/100 and a GF Value™ of 円444.80 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 351 Restaurants companies, Horiifoodservice Co ranks worse than 54.99% on this metric.
The historical rank and industry rank for Horiifoodservice Co's Days Payable or its related term are showing as below:
TSE:3077'
s Days Payable Range Over the Past 10 Years
Min: 28.89 Med: 38.39 Max: 75.72
Current: 32.39
During the past 13 years, Horiifoodservice Co's highest Days Payable was 75.72. The lowest was 28.89. And the median was 38.39.
TSE:3077's Days Payable is ranked worse than 54.99% of 351
companies
in the Restaurants industry
Industry Median: 34.74
vs TSE:3077: 32.39
Horiifoodservice Co's Days Payable
declined
from Mar. 2024 (42.59) to Sep. 2025 (30.79).
It may suggest that Horiifoodservice Coaccelerated paying its suppliers.
Horiifoodservice Co Days Payable Related Terms
Horiifoodservice Co Days Payable Historical Data
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The historical data trend for Horiifoodservice 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.
TSE:3077 vs MCD, SBUX, YUM: Days Payable Comparison
For the Restaurants subindustry, Horiifoodservice 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.
Horiifoodservice Co Days Payable vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Horiifoodservice Co's Days Payable distribution charts can be found below:
* The bar in red indicates where Horiifoodservice Co's Days Payable falls into.
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.
Horiifoodservice Co's Days Payable for the fiscal year that ended in Mar. 2025 is calculated as
* 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.
Horiifoodservice Co (TSE:3077) has a Days Payable of 30.79 as of Sep. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Horiifoodservice Co and its competitors. This is 20% below median its historical median of 38.39. Over the past decade, Horiifoodservice Co's Days Payable has ranged from 28.89 to 75.72. According to the industry distribution chart, Horiifoodservice Co ranks #193 out of 351 companies in the Restaurants industry, placing it in the top 55%.
Is Horiifoodservice Co's Days Payable too high?
Horiifoodservice Co's current Days Payable of 30.79 is 20% below median its 10-year median of 38.39. Over the past 10 years, this metric has ranged from a low of 28.89 to a high of 75.72. The Restaurants industry median Days Payable is 34.74. Horiifoodservice Co's value of 30.79 is 11.4% below this industry median. Based on the distribution chart, Horiifoodservice Co ranks #193 out of 351 companies in the Restaurants industry, which is below the industry midpoint. Overall, Horiifoodservice Co has a GF Score™ of 37/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Horiifoodservice Co's Days Payable compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Horiifoodservice Co ranks #193 out of 351 companies for Days Payable. This places Horiifoodservice Co in the lower half of its industry. The industry median Days Payable is 34.74. Horiifoodservice Co's value of 30.79 is 11.4% below this benchmark. Historically, Horiifoodservice Co's own Days Payable has ranged from 28.89 to 75.72 over the past decade. While the company's 10-year median is 38.39 vs. the industry median of 34.74, Horiifoodservice 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 34.74, 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. Horiifoodservice Co's current Days Payable of 30.79 is 11.4% 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 Horiifoodservice 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. Horiifoodservice Co's current Days Payable is 30.79, which is 20% below median its own 10-year median of 38.39. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Horiifoodservice Co stock overvalued right now?
Based on GuruFocus' analysis, Horiifoodservice Co (TSE:3077) is currently considered Significantly Overvalued. The stock's GF Value™ is 円444.80, compared to a current price of 円827.00 — trading 85.9% above its estimated fair value. The current Days Payable is 30.79, which is 20% below median its 10-year median of 38.39 and 11.4% below the Restaurants industry median of 34.74. Horiifoodservice Co's overall GF Score™ is 37/100 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 Horiifoodservice Co (TSE:3077), the current Days Payable is 30.79 as of Sep. 2025. 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 Horiifoodservice Co (TSE:3077) Overvalued in 2026?
Based on GuruFocus' analysis, Horiifoodservice Co stock appears to be overvalued.
The current stock price of 円827.00 is trading 85.9% above its estimated GF Value™ of 円444.80.
GuruFocus considers Horiifoodservice Co to be Significantly Overvalued.
Key valuation signals for TSE:3077:
Days Payable: 30.79 (20% below median its 10-year median of 38.39)
GF Value™: 円444.80 vs. price of 円827.00 (85.9% above fair value)
Industry Position: 11.4% below the Restaurants median (#193 of 351)
No single metric tells the full story. See the TSE:3077 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Horiifoodservice Co Ltd is engaged in operating restaurants and providing store development services. The brands of the company include Hidden house Ninja, garlic trees of thorns, and Japanese dining taste. The company operates in Japan.
37GF Score
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