AP Holdings Co (TSE:3175) Days Payable: 28.67 (As of Mar. 2026) — 14% Below Median

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TSE:3175 AP Holdings Co Ltd TSE:3175
61 GF Score
Price 円938.00
GF Value 円970.05
Valuation Fairly Valued
! 3 Warning Signs
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What is AP Holdings Co Days Payable?

AP Holdings Co TSE:3175 -1.05% 61 Days Payable is 28.67 as of Mar. 2026, which is 14% below its 10-year median of 33.41. GuruFocus rates TSE:3175 with a GF Score™ of 61/100 and a GF Value™ of 円970.05 (Fairly Valued). The stock has 3 warning signs investors should review. Among 352 Restaurants companies, AP Holdings Co ranks worse than 63.92% on this metric.

AP Holdings Co's average Accounts Payable for the six months ended in Mar. 2026 was 円643 Mil. AP Holdings Co's Cost of Goods Sold for the six months ended in Mar. 2026 was 円4,091 Mil. Hence, AP Holdings Co's Days Payable for the six months ended in Mar. 2026 was 28.67.

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

TSE:3175' s Days Payable Range Over the Past 10 Years
Min: 28.87   Med: 33.41   Max: 44.2
Current: 29.61

During the past 13 years, AP Holdings Co's highest Days Payable was 44.20. The lowest was 28.87. And the median was 33.41.

TSE:3175's Days Payable is ranked worse than
63.92% of 352 companies
in the Restaurants industry
Industry Median: 35.46 vs TSE:3175: 29.61

AP Holdings Co's Days Payable declined from Mar. 2025 (29.55) to Mar. 2026 (28.67). It may suggest that AP Holdings Co accelerated paying its suppliers.


AP Holdings Co Days Payable Historical Data

* Premium members only.

The historical data trend for AP Holdings 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.

AP Holdings Co Days Payable Chart

AP Holdings Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 33.81 28.87 31.51 30.86 30.57

AP Holdings Co Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
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 28.98 30.31 29.55 29.62 28.67

TSE:3175 vs MCD, SBUX, YUM: Days Payable Comparison

For the Restaurants subindustry, AP Holdings 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.


AP Holdings Co Days Payable vs Restaurants Industry

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

* The bar in red indicates where AP Holdings Co's Days Payable falls into.


TSE:3175
61GF Score
AP Holdings Co Ltd TSE:3175
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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AP Holdings 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.

AP Holdings Co's Days Payable for the fiscal year that ended in Mar. 2026 is calculated as

Days Payable (A: Mar. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Mar. 2025 ) + Accounts Payable (A: Mar. 2026 )) / count ) / Cost of Goods Sold (A: Mar. 2026 )*Days in Period
=( (664.413 + 677.366) / 2 ) / 8010.29*365
=670.8895 / 8010.29*365
=30.57

AP Holdings 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: Sep. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (607.917 + 677.366) / 2 ) / 4090.55*365 / 2
=642.6415 / 4090.55*365 / 2
=28.67

* 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 28.67 mean?
AP Holdings Co (TSE:3175) has a Days Payable of 28.67 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 AP Holdings Co and its competitors. This is 14% below median its historical median of 33.41. Over the past decade, AP Holdings Co's Days Payable has ranged from 28.87 to 44.20. According to the industry distribution chart, AP Holdings Co ranks #225 out of 352 companies in the Restaurants industry, placing it in the top 63.9%.
Is AP Holdings Co's Days Payable too high?
AP Holdings Co's current Days Payable of 28.67 is 14% below median its 10-year median of 33.41. Over the past 10 years, this metric has ranged from a low of 28.87 to a high of 44.20. The Restaurants industry median Days Payable is 35.46. AP Holdings Co's value of 28.67 is 19.1% below this industry median. Based on the distribution chart, AP Holdings Co ranks #225 out of 352 companies in the Restaurants industry, which is below the industry midpoint. Overall, AP Holdings Co has a GF Score™ of 61/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does AP Holdings Co's Days Payable compare to MCD and SBUX?
According to the Restaurants industry distribution chart, AP Holdings Co ranks #225 out of 352 companies for Days Payable. This places AP Holdings Co in the lower half of its industry. The industry median Days Payable is 35.46. AP Holdings Co's value of 28.67 is 19.1% below this benchmark. Historically, AP Holdings Co's own Days Payable has ranged from 28.87 to 44.20 over the past decade. While the company's 10-year median is 33.41 vs. the industry median of 35.46, AP Holdings 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 35.46, 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. AP Holdings Co's current Days Payable of 28.67 is 19.1% 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 AP Holdings Co and its competitors. For the Restaurants industry, the median Days Payable is 35.46 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. AP Holdings Co's current Days Payable is 28.67, which is 14% below median its own 10-year median of 33.41. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is AP Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, AP Holdings Co (TSE:3175) is currently considered Fairly Valued. The stock's GF Value™ is 円970.05, compared to a current price of 円938.00 — trading 3.3% below its estimated fair value. The current Days Payable is 28.67, which is 14% below median its 10-year median of 33.41 and 19.1% below the Restaurants industry median of 35.46. AP Holdings Co's overall GF Score™ is 61/100 with 3 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 AP Holdings Co (TSE:3175), the current Days Payable is 28.67 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 AP Holdings Co (TSE:3175) Overvalued in 2026?

Based on GuruFocus' analysis, AP Holdings Co stock appears to be undervalued. The current stock price of 円938.00 is trading 3.3% below its estimated GF Value™ of 円970.05. GuruFocus considers AP Holdings Co to be Fairly Valued.

Key valuation signals for TSE:3175:

  • Days Payable: 28.67 (14% below median its 10-year median of 33.41)
  • GF Value™: 円970.05 vs. price of 円938.00 (3.3% below fair value)
  • GF Score™: 61/100 with 3 warning signs
  • Industry Position: 19.1% below the Restaurants median (#225 of 352)

No single metric tells the full story. See the TSE:3175 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


AP Holdings Co Business Description

Address 1-10-1 Nishiikebukuro, 6th floor of ISO Building, Toshima, Tokyo, JPN, 171-0021
AP Holdings Co Ltd is engaged in managing restaurants in Japan. It manages poultry and fruit farms, ranches, and fisheries; processes, sells, and distributes poultry products; and processes, sells, distributes, and exports food products. In addition, it is engaged in franchise management activities.
61GF Score

Get the complete analysis for TSE:3175

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

円938.00
Price
円970.05
GF Value