Treasure Factory Co (TSE:3093) Days Payable: 3.78 (As of Feb. 2026) — 49% Above Median


TSE:3093 Treasure Factory Co Ltd TSE:3093
90 GF Score
Price 円2,292.00
GF Value 円2,169.10
Valuation Fairly Valued
! 5 Warning Signs
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What is Treasure Factory Co Days Payable?

Treasure Factory Co TSE:3093 +2.37% 90 Days Payable is 3.78 as of Feb. 2026, which is 49% above its 10-year median of 2.54. GuruFocus rates TSE:3093 with a GF Score™ of 90/100 and a GF Value™ of 円2,169.10 (Fairly Valued). The stock has 5 warning signs investors should review. Among 1,096 Retail - Cyclical companies, Treasure Factory Co ranks worse than 96.08% on this metric.

Treasure Factory Co's average Accounts Payable for the three months ended in Feb. 2026 was 円237 Mil. Treasure Factory Co's Cost of Goods Sold for the three months ended in Feb. 2026 was 円5,702 Mil. Hence, Treasure Factory Co's Days Payable for the three months ended in Feb. 2026 was 3.78.

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

TSE:3093' s Days Payable Range Over the Past 10 Years
Min: 1.78   Med: 2.54   Max: 9.41
Current: 3.59

During the past 13 years, Treasure Factory Co's highest Days Payable was 9.41. The lowest was 1.78. And the median was 2.54.

TSE:3093's Days Payable is ranked worse than
96.08% of 1096 companies
in the Retail - Cyclical industry
Industry Median: 51.865 vs TSE:3093: 3.59

Treasure Factory Co's Days Payable increased from Feb. 2025 (2.99) to Feb. 2026 (3.78). It may suggest that Treasure Factory Co delayed paying its suppliers.


Treasure Factory Co Days Payable Historical Data

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The historical data trend for Treasure Factory 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.

Treasure Factory Co Days Payable Chart

Treasure Factory Co Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.42 2.36 2.65 2.94 3.66

Treasure Factory Co Quarterly Data
May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 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 2.99 3.33 3.63 3.52 3.78

TSE:3093 vs CASY, WSM, DKS: Days Payable Comparison

For the Specialty Retail subindustry, Treasure Factory 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.


Treasure Factory Co Days Payable vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Treasure Factory Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Treasure Factory Co's Days Payable falls into.


TSE:3093
90GF Score
Treasure Factory Co Ltd TSE:3093
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Treasure Factory 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.

Treasure Factory 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
=( (162 + 236) / 2 ) / 19866*365
=199 / 19866*365
=3.66

Treasure Factory 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: Nov. 2025 ) + Accounts Payable (Q: Feb. 2026 )) / count ) / Cost of Goods Sold (Q: Feb. 2026 )*Days in Period
=( (237 + 236) / 2 ) / 5702*365 / 4
=236.5 / 5702*365 / 4
=3.78

* 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 3.78 mean?
Treasure Factory Co (TSE:3093) has a Days Payable of 3.78 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 Treasure Factory Co and its competitors. This is 49% above median its historical median of 2.54. Over the past decade, Treasure Factory Co's Days Payable has ranged from 1.78 to 9.41. According to the industry distribution chart, Treasure Factory Co ranks #1053 out of 1096 companies in the Retail - Cyclical industry, placing it in the top 96.1%.
Is Treasure Factory Co's Days Payable too high?
Treasure Factory Co's current Days Payable of 3.78 is 49% above median its 10-year median of 2.54. Over the past 10 years, this metric has ranged from a low of 1.78 to a high of 9.41. The Retail - Cyclical industry median Days Payable is 51.87. Treasure Factory Co's value of 3.78 is 92.7% below this industry median. Based on the distribution chart, Treasure Factory Co ranks #1053 out of 1096 companies in the Retail - Cyclical industry, which is in the bottom quartile relative to peers. Overall, Treasure Factory Co has a GF Score™ of 90/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Treasure Factory Co's Days Payable compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Treasure Factory Co ranks #1053 out of 1096 companies for Days Payable. This places Treasure Factory Co in the lower half of its industry. The industry median Days Payable is 51.87. Treasure Factory Co's value of 3.78 is 92.7% below this benchmark. Historically, Treasure Factory Co's own Days Payable has ranged from 1.78 to 9.41 over the past decade. While the company's 10-year median is 2.54 vs. the industry median of 51.87, Treasure Factory 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 Retail - Cyclical company?
The median Days Payable among Retail - Cyclical companies is 51.87, based on 1,096 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. Treasure Factory Co's current Days Payable of 3.78 is 92.7% 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 Treasure Factory Co and its competitors. For the Retail - Cyclical industry, the median Days Payable is 51.87 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Treasure Factory Co's current Days Payable is 3.78, which is 49% above median its own 10-year median of 2.54. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Treasure Factory Co stock overvalued right now?
Based on GuruFocus' analysis, Treasure Factory Co (TSE:3093) is currently considered Fairly Valued. The stock's GF Value™ is 円2,169.10, compared to a current price of 円2,292.00 — trading 5.7% above its estimated fair value. The current Days Payable is 3.78, which is 49% above median its 10-year median of 2.54 and 92.7% below the Retail - Cyclical industry median of 51.87. Treasure Factory Co's overall GF Score™ is 90/100 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 Treasure Factory Co (TSE:3093), the current Days Payable is 3.78 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 Treasure Factory Co (TSE:3093) Overvalued in 2026?

Based on GuruFocus' analysis, Treasure Factory Co stock appears to be overvalued. The current stock price of 円2,292.00 is trading 5.7% above its estimated GF Value™ of 円2,169.10. GuruFocus considers Treasure Factory Co to be Fairly Valued.

Key valuation signals for TSE:3093:

  • Days Payable: 3.78 (49% above median its 10-year median of 2.54)
  • GF Value™: 円2,169.10 vs. price of 円2,292.00 (5.7% above fair value)
  • GF Score™: 90/100 with 5 warning signs
  • Industry Position: 92.7% below the Retail - Cyclical median (#1053 of 1096)

No single metric tells the full story. See the TSE:3093 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Treasure Factory Co Business Description

Address 4-14-1 Sotokanda, Akihabara UDX Building, 20th Floor, Chiyoda-ku, Tokyo, JPN, 101-0021
Treasure Factory Co Ltd is a Japan-based company. It is mainly engaged in the sale and purchase of reuse items through its stores and online. The company is also engaged in the bag and accessory rental business under the brand name Cariru and operates a treasure factory moving service. It sells used merchandise in Tokyo, Saitama, Kanagawa, and Chiba.
90GF Score

Get the complete analysis for TSE:3093

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

円2,292.00
Price
円2,169.10
GF Value