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D&ITSE:320A 18 Days Payable is 2.18 as of Dec. 2025, which is 40% below its 10-year median of 3.64. GuruFocus rates TSE:320A with a GF Score™ of 18/100. The stock has 2 warning signs investors should review.
D&I's average Accounts Payable for the
six
months ended in Dec. 2025 was 円1.6 Mil. D&I's Cost of Goods Sold for the
six
months ended in Dec. 2025 was 円137.0 Mil.
Hence, D&I's Days Payable for the
six
months ended in Dec. 2025 was 2.18.
The historical rank and industry rank for D&I's Days Payable or its related term are showing as below:
TSE:320A'
s Days Payable Range Over the Past 10 Years
Min: 2.22 Med: 3.64 Max: 5.23
Current: 2.22
During the past 3 years, D&I's highest Days Payable was 5.23. The lowest was 2.22. And the median was 3.64.
TSE:320A's Days Payable is not ranked
in the Conglomerates industry.
Industry Median: 56.04
vs TSE:320A: 2.22
D&I's Days Payable
declined
from Dec. 2024 (2.51) to Dec. 2025 (2.18).
It may suggest that D&Iaccelerated paying its suppliers.
D&I Days Payable Related Terms
D&I Days Payable Historical Data
* Premium members only.
The historical data trend for D&I'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.
D&I Days Payable Chart
D&I Annual Data
Trend
Jun23
Jun24
Jun25
Days Payable
5.23
3.64
2.38
D&I Semi-Annual Data
Jun23
Jun24
Dec24
Jun25
Dec25
Days Payable
0.00
0.00
2.51
2.25
2.18
TSE:320A vs HON, MMM: Days Payable Comparison
For the Conglomerates subindustry, D&I'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.
D&I Days Payable vs Conglomerates Industry
For the Conglomerates industry and Industrials sector, D&I's Days Payable distribution charts can be found below:
* The bar in red indicates where D&I'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.
D&I's Days Payable for the fiscal year that ended in Jun. 2025 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.
D&I (TSE:320A) has a Days Payable of 2.18 as of Dec. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on D&I and its competitors. This is 40% below median its historical median of 3.64. Over the past decade, D&I's Days Payable has ranged from 2.22 to 5.23.
Is D&I's Days Payable too high?
D&I's current Days Payable of 2.18 is 40% below median its 10-year median of 3.64. Over the past 10 years, this metric has ranged from a low of 2.22 to a high of 5.23. The Conglomerates industry median Days Payable is 56.04. D&I's value of 2.18 is 96.1% below this industry median. Overall, D&I has a GF Score™ of 18/100, reflecting its overall financial health beyond just this single metric.
How does D&I's Days Payable compare to HON and MMM?
D&I's Days Payable of 2.18 can be compared against companies in the Conglomerates industry. The industry median Days Payable is 56.04. D&I's value of 2.18 is 96.1% below this benchmark. Historically, D&I's own Days Payable has ranged from 2.22 to 5.23 over the past decade. While the company's 10-year median is 3.64 vs. the industry median of 56.04, D&I 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 Conglomerates company?
The median Days Payable among Conglomerates companies is 56.04, based on 509 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. D&I's current Days Payable of 2.18 is 96.1% 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 D&I and its competitors. For the Conglomerates industry, the median Days Payable is 56.04 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. D&I's current Days Payable is 2.18, which is 40% below median its own 10-year median of 3.64. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is D&I stock overvalued right now?
D&I (TSE:320A) has a current Days Payable of 2.18. The current Days Payable is 2.18, which is 40% below median its 10-year median of 3.64 and 96.1% below the Conglomerates industry median of 56.04. D&I's overall GF Score™ is 18/100 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 D&I (TSE:320A), the current Days Payable is 2.18 as of Dec. 2025. 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.
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