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Hotman CoTSE:3190 +0.86%61 Days Payable is 44.07 as of Mar. 2026, which is 35% above its 10-year median of 32.60. GuruFocus rates TSE:3190 with a GF Score™ of 61/100 and a GF Value™ of 円625.28 (Fairly Valued). The stock has 2 warning signs investors should review. Among 1,024 Manufacturing - Apparel & Accessories companies, Hotman Co ranks worse than 75.49% on this metric.
Hotman Co's average Accounts Payable for the
three
months ended in Mar. 2026 was 円1,221 Mil. Hotman Co's Cost of Goods Sold for the
three
months ended in Mar. 2026 was 円2,528 Mil.
Hence, Hotman Co's Days Payable for the
three
months ended in Mar. 2026 was 44.07.
The historical rank and industry rank for Hotman Co's Days Payable or its related term are showing as below:
TSE:3190'
s Days Payable Range Over the Past 10 Years
Min: 28.65 Med: 32.6 Max: 40.41
Current: 28.65
During the past 13 years, Hotman Co's highest Days Payable was 40.41. The lowest was 28.65. And the median was 32.60.
TSE:3190's Days Payable is ranked worse than 75.49% of 1024
companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 53.17
vs TSE:3190: 28.65
Hotman Co's Days Payable
increased
from Mar. 2025 (0.00) to Mar. 2026 (44.07).
It may suggest that Hotman Codelayed paying its suppliers.
The historical data trend for Hotman 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.
For the Textile Manufacturing subindustry, Hotman 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.
Hotman Co Days Payable vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Hotman Co's Days Payable distribution charts can be found below:
* The bar in red indicates where Hotman 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.
Hotman Co's Days Payable for the fiscal year that ended in Mar. 2026 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.
Hotman Co (TSE:3190) has a Days Payable of 44.07 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 Hotman Co and its competitors. This is 35% above median its historical median of 32.60. Over the past decade, Hotman Co's Days Payable has ranged from 28.65 to 40.41. According to the industry distribution chart, Hotman Co ranks #773 out of 1024 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 75.5%.
Is Hotman Co's Days Payable too high?
Hotman Co's current Days Payable of 44.07 is 35% above median its 10-year median of 32.60. Over the past 10 years, this metric has ranged from a low of 28.65 to a high of 40.41. The Manufacturing - Apparel & Accessories industry median Days Payable is 53.17. Hotman Co's value of 44.07 is 17.1% below this industry median. Based on the distribution chart, Hotman Co ranks #773 out of 1024 companies in the Manufacturing - Apparel & Accessories industry, which is in the bottom quartile relative to peers. Overall, Hotman 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 Hotman Co's Days Payable compare to competitors?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Hotman Co ranks #773 out of 1024 companies for Days Payable. This places Hotman Co in the lower half of its industry. The industry median Days Payable is 53.17. Hotman Co's value of 44.07 is 17.1% below this benchmark. Historically, Hotman Co's own Days Payable has ranged from 28.65 to 40.41 over the past decade. While the company's 10-year median is 32.60 vs. the industry median of 53.17, Hotman 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 Manufacturing - Apparel & Accessories company?
The median Days Payable among Manufacturing - Apparel & Accessories companies is 53.17, based on 1,024 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. Hotman Co's current Days Payable of 44.07 is 17.1% 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 Hotman Co and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Days Payable is 53.17 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Hotman Co's current Days Payable is 44.07, which is 35% above median its own 10-year median of 32.60. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Hotman Co stock overvalued right now?
Based on GuruFocus' analysis, Hotman Co (TSE:3190) is currently considered Fairly Valued. The stock's GF Value™ is 円625.28, compared to a current price of 円588.00 — trading 6% below its estimated fair value. The current Days Payable is 44.07, which is 35% above median its 10-year median of 32.60 and 17.1% below the Manufacturing - Apparel & Accessories industry median of 53.17. Hotman Co's overall GF Score™ is 61/100 with 2 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 Hotman Co (TSE:3190), the current Days Payable is 44.07 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 Hotman Co (TSE:3190) Overvalued in 2026?
Based on GuruFocus' analysis, Hotman Co stock appears to be undervalued.
The current stock price of 円588.00 is trading 6% below its estimated GF Value™ of 円625.28.
GuruFocus considers Hotman Co to be Fairly Valued.
Key valuation signals for TSE:3190:
Days Payable: 44.07 (35% above median its 10-year median of 32.60)
GF Value™: 円625.28 vs. price of 円588.00 (6% below fair value)
Industry Position: 17.1% below the Manufacturing - Apparel & Accessories median (#773 of 1024)
No single metric tells the full story. See the TSE:3190 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Hotman Co Ltd is a Japan-based company engaged in the automotive supplies and automotive-related business. Its operating segments include: the Yellow Hat Business, which sells, installs, and maintains car accessories; the TSUTAYA Business, which offers books, stationery, and DVD rentals; and the Up Garage Business, focused on buying and selling used car-related products. It generates the majority of its revenue from the Yellow Hat Business.
61GF Score
Get the complete analysis for TSE:3190
Days Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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