Phil Co (TSE:3267) Days Payable: 36.51 (As of Nov. 2025) — 72% Above Median


TSE:3267 Phil Co Inc TSE:3267
75 GF Score
Price 円724.00
GF Value 円1,085.10
Valuation Significantly Undervalued
! 2 Warning Signs
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What is Phil Co Days Payable?

Phil Co TSE:3267 +2.12% 75 Days Payable is 36.51 as of Nov. 2025, which is 72% above its 10-year median of 21.23. GuruFocus rates TSE:3267 with a GF Score™ of 75/100 and a GF Value™ of 円1,085.10 (Significantly Undervalued). The stock has 2 warning signs investors should review. Among 1,709 Construction companies, Phil Co ranks worse than 78.35% on this metric.

Phil Co's average Accounts Payable for the six months ended in Nov. 2025 was 円602 Mil. Phil Co's Cost of Goods Sold for the six months ended in Nov. 2025 was 円3,009 Mil. Hence, Phil Co's Days Payable for the six months ended in Nov. 2025 was 36.51.

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

TSE:3267' s Days Payable Range Over the Past 10 Years
Min: 13.21   Med: 21.23   Max: 48.71
Current: 42

During the past 11 years, Phil Co's highest Days Payable was 48.71. The lowest was 13.21. And the median was 21.23.

TSE:3267's Days Payable is ranked worse than
78.35% of 1709 companies
in the Construction industry
Industry Median: 76.67 vs TSE:3267: 42.00

Phil Co's Days Payable increased from Nov. 2024 (21.78) to Nov. 2025 (36.51). It may suggest that Phil Co delayed paying its suppliers.


Phil Co Days Payable Historical Data

* Premium members only.

The historical data trend for Phil 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.

Phil Co Days Payable Chart

Phil 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 18.32 34.12 34.18 42.79 48.71

Phil Co Semi-Annual Data
Nov15 Nov16 May17 Nov17 May18 Nov18 May19 Nov19 May20 Nov20 May21 Nov21 May22 Nov22 May23 Nov23 May24 Nov24 May25 Nov25
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 23.83 59.32 21.78 40.78 36.51

TSE:3267 vs PWR, FIX, EME: Days Payable Comparison

For the Engineering & Construction subindustry, Phil 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.


Phil Co Days Payable vs Construction Industry

For the Construction industry and Industrials sector, Phil Co's Days Payable distribution charts can be found below:

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


TSE:3267
75GF Score
Phil Co Inc TSE:3267
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Phil 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.

Phil 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
=( (870.523 + 733.454) / 2 ) / 6009.479*365
=801.9885 / 6009.479*365
=48.71

Phil Co's Days Payable for the quarter that ended in Nov. 2025 is calculated as:

Days Payable (Q: Nov. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: May. 2025 ) + Accounts Payable (Q: Nov. 2025 )) / count ) / Cost of Goods Sold (Q: Nov. 2025 )*Days in Period
=( (470.379 + 733.454) / 2 ) / 3008.773*365 / 2
=601.9165 / 3008.773*365 / 2
=36.51

* 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 36.51 mean?
Phil Co (TSE:3267) has a Days Payable of 36.51 as of Nov. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Phil Co and its competitors. This is 72% above median its historical median of 21.23. Over the past decade, Phil Co's Days Payable has ranged from 13.21 to 48.71. According to the industry distribution chart, Phil Co ranks #1339 out of 1709 companies in the Construction industry, placing it in the top 78.3%.
Is Phil Co's Days Payable too high?
Phil Co's current Days Payable of 36.51 is 72% above median its 10-year median of 21.23. Over the past 10 years, this metric has ranged from a low of 13.21 to a high of 48.71. The Construction industry median Days Payable is 76.67. Phil Co's value of 36.51 is 52.4% below this industry median. Based on the distribution chart, Phil Co ranks #1339 out of 1709 companies in the Construction industry, which is in the bottom quartile relative to peers. Overall, Phil Co has a GF Score™ of 75/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Phil Co's Days Payable compare to PWR and FIX?
According to the Construction industry distribution chart, Phil Co ranks #1339 out of 1709 companies for Days Payable. This places Phil Co in the lower half of its industry. The industry median Days Payable is 76.67. Phil Co's value of 36.51 is 52.4% below this benchmark. Historically, Phil Co's own Days Payable has ranged from 13.21 to 48.71 over the past decade. While the company's 10-year median is 21.23 vs. the industry median of 76.67, Phil 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 Construction company?
The median Days Payable among Construction companies is 76.67, based on 1,709 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. Phil Co's current Days Payable of 36.51 is 52.4% 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 Phil Co and its competitors. For the Construction industry, the median Days Payable is 76.67 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Phil Co's current Days Payable is 36.51, which is 72% above median its own 10-year median of 21.23. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Phil Co stock overvalued right now?
Based on GuruFocus' analysis, Phil Co (TSE:3267) is currently considered Significantly Undervalued. The stock's GF Value™ is 円1,085.10, compared to a current price of 円724.00 — trading 33.3% below its estimated fair value. The current Days Payable is 36.51, which is 72% above median its 10-year median of 21.23 and 52.4% below the Construction industry median of 76.67. Phil Co's overall GF Score™ is 75/100 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 Phil Co (TSE:3267), the current Days Payable is 36.51 as of Nov. 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.

Is Phil Co (TSE:3267) Overvalued in 2026?

Based on GuruFocus' analysis, Phil Co stock appears to be undervalued. The current stock price of 円724.00 is trading 33.3% below its estimated GF Value™ of 円1,085.10. GuruFocus considers Phil Co to be Significantly Undervalued.

Key valuation signals for TSE:3267:

  • Days Payable: 36.51 (72% above median its 10-year median of 21.23)
  • GF Value™: 円1,085.10 vs. price of 円724.00 (33.3% below fair value)
  • GF Score™: 75/100 with 2 warning signs
  • Industry Position: 52.4% below the Construction median (#1339 of 1709)

No single metric tells the full story. See the TSE:3267 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Phil Co Business Description

Address 12-13 Fujimi 2-chome, Phil Park KaguLab, Chiyoda-ku, Tokyo, JPN, 102-0071
Phil Co Inc provides architectural design services for aerial shop Phil Park in Japan. It provides planning and project management services for the development of commercial establishments above a parking lot. The company serves customers in Japan.
75GF Score

Get the complete analysis for TSE:3267

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

円724.00
Price
円1,085.10
GF Value