WIN-Partners Co (TSE:3183) Days Payable: 83.01 (As of Mar. 2026) — 12% Below Median


TSE:3183 WIN-Partners Co Ltd TSE:3183
63 GF Score
Price 円1,285.00
GF Value 円1,522.55
Valuation Modestly Undervalued
! 3 Warning Signs
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What is WIN-Partners Co Days Payable?

WIN-Partners Co TSE:3183 +0.31% 63 Days Payable is 83.01 as of Mar. 2026, which is 12% below its 10-year median of 94.43. GuruFocus rates TSE:3183 with a GF Score™ of 63/100 and a GF Value™ of 円1,522.55 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 115 Medical Distribution companies, WIN-Partners Co ranks better than 53.91% on this metric.

WIN-Partners Co's average Accounts Payable for the six months ended in Mar. 2026 was 円18,709 Mil. WIN-Partners Co's Cost of Goods Sold for the six months ended in Mar. 2026 was 円41,131 Mil. Hence, WIN-Partners Co's Days Payable for the six months ended in Mar. 2026 was 83.01.

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

TSE:3183' s Days Payable Range Over the Past 10 Years
Min: 57.74   Med: 94.43   Max: 107.11
Current: 83.36

During the past 13 years, WIN-Partners Co's highest Days Payable was 107.11. The lowest was 57.74. And the median was 94.43.

TSE:3183's Days Payable is ranked better than
53.91% of 115 companies
in the Medical Distribution industry
Industry Median: 79.81 vs TSE:3183: 83.36

WIN-Partners Co's Days Payable increased from Mar. 2025 (80.51) to Mar. 2026 (83.01). It may suggest that WIN-Partners Co delayed paying its suppliers.


WIN-Partners Co Days Payable Historical Data

* Premium members only.

The historical data trend for WIN-Partners 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.

WIN-Partners Co Days Payable Chart

WIN-Partners 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 94.10 92.21 94.76 91.18 84.36

WIN-Partners 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 84.02 91.24 80.51 82.72 83.01

TSE:3183 vs MCK, CAH, COR: Days Payable Comparison

For the Medical Distribution subindustry, WIN-Partners 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.


WIN-Partners Co Days Payable vs Medical Distribution Industry

For the Medical Distribution industry and Healthcare sector, WIN-Partners Co's Days Payable distribution charts can be found below:

* The bar in red indicates where WIN-Partners Co's Days Payable falls into.


TSE:3183
63GF Score
WIN-Partners Co Ltd TSE:3183
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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WIN-Partners 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.

WIN-Partners 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
=( (17211.941 + 19641.117) / 2 ) / 79730.173*365
=18426.529 / 79730.173*365
=84.36

WIN-Partners 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
=( (17777.374 + 19641.117) / 2 ) / 41130.962*365 / 2
=18709.2455 / 41130.962*365 / 2
=83.01

* 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 83.01 mean?
WIN-Partners Co (TSE:3183) has a Days Payable of 83.01 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 WIN-Partners Co and its competitors. This is 12% below median its historical median of 94.43. Over the past decade, WIN-Partners Co's Days Payable has ranged from 57.74 to 107.11. According to the industry distribution chart, WIN-Partners Co ranks #53 out of 115 companies in the Medical Distribution industry, placing it in the top 46.1%.
Is WIN-Partners Co's Days Payable too high?
WIN-Partners Co's current Days Payable of 83.01 is 12% below median its 10-year median of 94.43. Over the past 10 years, this metric has ranged from a low of 57.74 to a high of 107.11. The Medical Distribution industry median Days Payable is 79.81. WIN-Partners Co's value of 83.01 is 4% above this industry median. Based on the distribution chart, WIN-Partners Co ranks #53 out of 115 companies in the Medical Distribution industry, which is above the industry midpoint. Overall, WIN-Partners Co has a GF Score™ of 63/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does WIN-Partners Co's Days Payable compare to MCK and CAH?
According to the Medical Distribution industry distribution chart, WIN-Partners Co ranks #53 out of 115 companies for Days Payable. This puts WIN-Partners Co in the upper half of its industry. The industry median Days Payable is 79.81. WIN-Partners Co's value of 83.01 is 4% above this benchmark. Historically, WIN-Partners Co's own Days Payable has ranged from 57.74 to 107.11 over the past decade. While the company's 10-year median is 94.43 vs. the industry median of 79.81, WIN-Partners Co has consistently been above 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 Medical Distribution company?
The median Days Payable among Medical Distribution companies is 79.81, based on 115 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. WIN-Partners Co's current Days Payable of 83.01 is 4% above 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 WIN-Partners Co and its competitors. For the Medical Distribution industry, the median Days Payable is 79.81 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. WIN-Partners Co's current Days Payable is 83.01, which is 12% below median its own 10-year median of 94.43. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is WIN-Partners Co stock overvalued right now?
Based on GuruFocus' analysis, WIN-Partners Co (TSE:3183) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,522.55, compared to a current price of 円1,285.00 — trading 15.6% below its estimated fair value. The current Days Payable is 83.01, which is 12% below median its 10-year median of 94.43 and 4% above the Medical Distribution industry median of 79.81. WIN-Partners Co's overall GF Score™ is 63/100 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 WIN-Partners Co (TSE:3183), the current Days Payable is 83.01 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 WIN-Partners Co (TSE:3183) Overvalued in 2026?

Based on GuruFocus' analysis, WIN-Partners Co stock appears to be undervalued. The current stock price of 円1,285.00 is trading 15.6% below its estimated GF Value™ of 円1,522.55. GuruFocus considers WIN-Partners Co to be Modestly Undervalued.

Key valuation signals for TSE:3183:

  • Days Payable: 83.01 (12% below median its 10-year median of 94.43)
  • GF Value™: 円1,522.55 vs. price of 円1,285.00 (15.6% below fair value)
  • GF Score™: 63/100 with 3 warning signs
  • Industry Position: 4% above the Medical Distribution median (#53 of 115)

No single metric tells the full story. See the TSE:3183 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


WIN-Partners Co Business Description

Address 2-2-1 Kyobashi, Chuoku, 21st Floor, Kyobashi Edogrand, Tokyo, JPN, 104-0031
WIN-Partners Co Ltd is engaged in the healthcare sector. The company provides medical devices to Japan's medical institutions. Its products offerings are Cardiovascular device, Insulin Pump, X-ray Angio System, Carotid Artery Stent, Stent Graft, among others. The company operates only in one segment which is the medical equipment sales business.
63GF Score

Get the complete analysis for TSE:3183

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

円1,285.00
Price
円1,522.55
GF Value