Flying Garden Co (TSE:3317) Days Payable: 30.41 (As of Mar. 2026) — 10% Below Median


TSE:3317 Flying Garden Co Ltd TSE:3317
75 GF Score
Price 円1,400.00
GF Value 円1,558.82
Valuation Modestly Undervalued
! 1 Warning Sign
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What is Flying Garden Co Days Payable?

Flying Garden Co TSE:3317 75 Days Payable is 30.41 as of Mar. 2026, which is 10% below its 10-year median of 33.76. GuruFocus rates TSE:3317 with a GF Score™ of 75/100 and a GF Value™ of 円1,558.82 (Modestly Undervalued). The stock has 1 warning sign investors should review. Among 351 Restaurants companies, Flying Garden Co ranks worse than 59.26% on this metric.

Flying Garden Co's average Accounts Payable for the six months ended in Mar. 2026 was 円273 Mil. Flying Garden Co's Cost of Goods Sold for the six months ended in Mar. 2026 was 円1,641 Mil. Hence, Flying Garden Co's Days Payable for the six months ended in Mar. 2026 was 30.41.

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

TSE:3317' s Days Payable Range Over the Past 10 Years
Min: 30.84   Med: 33.76   Max: 57.51
Current: 30.84

During the past 13 years, Flying Garden Co's highest Days Payable was 57.51. The lowest was 30.84. And the median was 33.76.

TSE:3317's Days Payable is ranked worse than
59.26% of 351 companies
in the Restaurants industry
Industry Median: 34.74 vs TSE:3317: 30.84

Flying Garden Co's Days Payable declined from Mar. 2025 (30.48) to Mar. 2026 (30.41). It may suggest that Flying Garden Co accelerated paying its suppliers.


Flying Garden Co Days Payable Historical Data

* Premium members only.

The historical data trend for Flying Garden 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.

Flying Garden Co Days Payable Chart

Flying Garden 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 32.24 33.35 33.67 33.03 31.59

Flying Garden 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 31.32 30.87 30.48 30.51 30.41

TSE:3317 vs MCD, SBUX, YUM: Days Payable Comparison

For the Restaurants subindustry, Flying Garden 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.


Flying Garden Co Days Payable vs Restaurants Industry

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

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


TSE:3317
75GF Score
Flying Garden Co Ltd TSE:3317
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Flying Garden 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.

Flying Garden 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
=( (260.86 + 290.785) / 2 ) / 3186.948*365
=275.8225 / 3186.948*365
=31.59

Flying Garden 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
=( (256.058 + 290.785) / 2 ) / 1641.074*365 / 2
=273.4215 / 1641.074*365 / 2
=30.41

* 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 30.41 mean?
Flying Garden Co (TSE:3317) has a Days Payable of 30.41 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 Flying Garden Co and its competitors. This is 10% below median its historical median of 33.76. Over the past decade, Flying Garden Co's Days Payable has ranged from 30.84 to 57.51. According to the industry distribution chart, Flying Garden Co ranks #208 out of 351 companies in the Restaurants industry, placing it in the top 59.3%.
Is Flying Garden Co's Days Payable too high?
Flying Garden Co's current Days Payable of 30.41 is 10% below median its 10-year median of 33.76. Over the past 10 years, this metric has ranged from a low of 30.84 to a high of 57.51. The Restaurants industry median Days Payable is 34.74. Flying Garden Co's value of 30.41 is 12.5% below this industry median. Based on the distribution chart, Flying Garden Co ranks #208 out of 351 companies in the Restaurants industry, which is below the industry midpoint. Overall, Flying Garden Co has a GF Score™ of 75/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Flying Garden Co's Days Payable compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Flying Garden Co ranks #208 out of 351 companies for Days Payable. This places Flying Garden Co in the lower half of its industry. The industry median Days Payable is 34.74. Flying Garden Co's value of 30.41 is 12.5% below this benchmark. Historically, Flying Garden Co's own Days Payable has ranged from 30.84 to 57.51 over the past decade. While the company's 10-year median is 33.76 vs. the industry median of 34.74, Flying Garden 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 34.74, based on 351 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. Flying Garden Co's current Days Payable of 30.41 is 12.5% 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 Flying Garden Co and its competitors. For the Restaurants industry, the median Days Payable is 34.74 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Flying Garden Co's current Days Payable is 30.41, which is 10% below median its own 10-year median of 33.76. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Flying Garden Co stock overvalued right now?
Based on GuruFocus' analysis, Flying Garden Co (TSE:3317) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,558.82, compared to a current price of 円1,400.00 — trading 10.2% below its estimated fair value. The current Days Payable is 30.41, which is 10% below median its 10-year median of 33.76 and 12.5% below the Restaurants industry median of 34.74. Flying Garden Co's overall GF Score™ is 75/100 with 1 warning sign 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 Flying Garden Co (TSE:3317), the current Days Payable is 30.41 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 Flying Garden Co (TSE:3317) Overvalued in 2026?

Based on GuruFocus' analysis, Flying Garden Co stock appears to be undervalued. The current stock price of 円1,400.00 is trading 10.2% below its estimated GF Value™ of 円1,558.82. GuruFocus considers Flying Garden Co to be Modestly Undervalued.

Key valuation signals for TSE:3317:

  • Days Payable: 30.41 (10% below median its 10-year median of 33.76)
  • GF Value™: 円1,558.82 vs. price of 円1,400.00 (10.2% below fair value)
  • GF Score™: 75/100 with 1 warning sign
  • Industry Position: 12.5% below the Restaurants median (#208 of 351)

No single metric tells the full story. See the TSE:3317 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Flying Garden Co Business Description

Address 3-4-18 Hongo-cho, Tochigi, Oyama-shi, JPN, 323 0026
Flying Garden Co Ltd operates a restaurant chain business in Japan.
75GF Score

Get the complete analysis for TSE:3317

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

円1,400.00
Price
円1,558.82
GF Value