Lacto Japan Co (TSE:3139) Days Payable: 38.20 (As of May. 2026) — Near Median

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TSE:3139 Lacto Japan Co Ltd TSE:3139
72 GF Score
Price 円3,515.00
GF Value 円1,782.31
Valuation Significantly Overvalued
! 4 Warning Signs
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What is Lacto Japan Co Days Payable?

Lacto Japan Co TSE:3139 +0.72% 72 Days Payable is 38.20 as of May. 2026, which is 1% above its 10-year median of 37.96. GuruFocus rates TSE:3139 with a GF Score™ of 72/100 and a GF Value™ of 円1,782.31 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 1,890 Consumer Packaged Goods companies, Lacto Japan Co ranks better than 72.43% on this metric.

Lacto Japan Co's average Accounts Payable for the three months ended in May. 2026 was 円19,268 Mil. Lacto Japan Co's Cost of Goods Sold for the three months ended in May. 2026 was 円46,023 Mil. Hence, Lacto Japan Co's Days Payable for the three months ended in May. 2026 was 38.20.

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

TSE:3139' s Days Payable Range Over the Past 10 Years
Min: 34.38   Med: 37.96   Max: 70.72
Current: 70.72

During the past 12 years, Lacto Japan Co's highest Days Payable was 70.72. The lowest was 34.38. And the median was 37.96.

TSE:3139's Days Payable is ranked better than
72.43% of 1890 companies
in the Consumer Packaged Goods industry
Industry Median: 44.145 vs TSE:3139: 70.72

Lacto Japan Co's Days Payable increased from May. 2025 (0.00) to May. 2026 (38.20). It may suggest that Lacto Japan Co delayed paying its suppliers.


Lacto Japan Co Days Payable Historical Data

* Premium members only.

The historical data trend for Lacto Japan 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.

Lacto Japan Co Days Payable Chart

Lacto Japan Co Annual Data
Trend Nov16 Nov17 Nov18 Nov19 Nov20 Nov21 Nov22 Nov23 Nov24 Nov25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 38.41 38.53 38.08 35.45 36.81

Lacto Japan Co Quarterly Data
May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 May25 Aug25 Nov25 Feb26 May26
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 0.00 0.00 0.00 35.81 38.20

TSE:3139 vs KHC, GIS: Days Payable Comparison

For the Packaged Foods subindustry, Lacto Japan 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.


Lacto Japan Co Days Payable vs Consumer Packaged Goods Industry

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

* The bar in red indicates where Lacto Japan Co's Days Payable falls into.


TSE:3139
72GF Score
Lacto Japan Co Ltd TSE:3139
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Lacto Japan 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.

Lacto Japan Co's Days Payable for the fiscal year that ended in Nov. 2025 is calculated as

Days Payable (A: Nov. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Nov. 2024 ) + Accounts Payable (A: Nov. 2025 )) / count ) / Cost of Goods Sold (A: Nov. 2025 )*Days in Period
=( (17212 + 17179) / 2 ) / 170528*365
=17195.5 / 170528*365
=36.81

Lacto Japan Co's Days Payable for the quarter that ended in May. 2026 is calculated as:

Days Payable (Q: May. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Feb. 2026 ) + Accounts Payable (Q: May. 2026 )) / count ) / Cost of Goods Sold (Q: May. 2026 )*Days in Period
=( (18639 + 19896) / 2 ) / 46023*365 / 4
=19267.5 / 46023*365 / 4
=38.20

* 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 38.20 mean?
Lacto Japan Co (TSE:3139) has a Days Payable of 38.20 as of May. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Lacto Japan Co and its competitors. This is near median its historical median of 37.96. Over the past decade, Lacto Japan Co's Days Payable has ranged from 34.38 to 70.72. According to the industry distribution chart, Lacto Japan Co ranks #521 out of 1890 companies in the Consumer Packaged Goods industry, placing it in the top 27.6%.
Is Lacto Japan Co's Days Payable too high?
Lacto Japan Co's current Days Payable of 38.20 is near median its 10-year median of 37.96. Over the past 10 years, this metric has ranged from a low of 34.38 to a high of 70.72. The Consumer Packaged Goods industry median Days Payable is 44.15. Lacto Japan Co's value of 38.20 is 13.5% below this industry median. Based on the distribution chart, Lacto Japan Co ranks #521 out of 1890 companies in the Consumer Packaged Goods industry, which is above the industry midpoint. Overall, Lacto Japan Co has a GF Score™ of 72/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lacto Japan Co's Days Payable compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Lacto Japan Co ranks #521 out of 1890 companies for Days Payable. This puts Lacto Japan Co in the upper half of its industry. The industry median Days Payable is 44.15. Lacto Japan Co's value of 38.20 is 13.5% below this benchmark. Historically, Lacto Japan Co's own Days Payable has ranged from 34.38 to 70.72 over the past decade. While the company's 10-year median is 37.96 vs. the industry median of 44.15, Lacto Japan 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 Consumer Packaged Goods company?
The median Days Payable among Consumer Packaged Goods companies is 44.15, based on 1,890 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. Lacto Japan Co's current Days Payable of 38.20 is 13.5% 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 Lacto Japan 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. Lacto Japan Co's current Days Payable is 38.20, which is near median its own 10-year median of 37.96. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lacto Japan Co stock overvalued right now?
Based on GuruFocus' analysis, Lacto Japan Co (TSE:3139) is currently considered Significantly Overvalued. The stock's GF Value™ is 円1,782.31, compared to a current price of 円3,515.00 — trading 97.2% above its estimated fair value. The current Days Payable is 38.20, which is near median its 10-year median of 37.96 and 13.5% below the Consumer Packaged Goods industry median of 44.15. Lacto Japan Co's overall GF Score™ is 72/100 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 Lacto Japan Co (TSE:3139), the current Days Payable is 38.20 as of May. 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 Lacto Japan Co (TSE:3139) Overvalued in 2026?

Based on GuruFocus' analysis, Lacto Japan Co stock appears to be overvalued. The current stock price of 円3,515.00 is trading 97.2% above its estimated GF Value™ of 円1,782.31. GuruFocus considers Lacto Japan Co to be Significantly Overvalued.

Key valuation signals for TSE:3139:

  • Days Payable: 38.20 (near median its 10-year median of 37.96)
  • GF Value™: 円1,782.31 vs. price of 円3,515.00 (97.2% above fair value)
  • GF Score™: 72/100 with 4 warning signs
  • Industry Position: 13.5% below the Consumer Packaged Goods median (#521 of 1890)

No single metric tells the full story. See the TSE:3139 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lacto Japan Co Business Description

Address 2-11-2 Nihonbashi, Chuo-ku, 22nd Floor Taiyo Life Nihonbashi Building, Chuo-ku, Tokyo, JPN, 103-0027
Lacto Japan Co Ltd is engaged in the trade of agricultural and livestock products, processed products, food processing machinery, quasi-pharmaceuticals, liquor, and other beverages. The group's only reportable segment is the food business.
72GF Score

Get the complete analysis for TSE:3139

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

円3,515.00
Price
円1,782.31
GF Value