Towa Food Service Co (TSE:3329) Days Payable: 29.14 (As of Apr. 2026) — Near Median


TSE:3329 Towa Food Service Co Ltd TSE:3329
73 GF Score
Price 円2,095.00
GF Value 円2,261.77
Valuation Fairly Valued
! 2 Warning Signs
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What is Towa Food Service Co Days Payable?

Towa Food Service Co TSE:3329 +0.24% 73 Days Payable is 29.14 as of Apr. 2026, which is 1% below its 10-year median of 29.35. GuruFocus rates TSE:3329 with a GF Score™ of 73/100 and a GF Value™ of 円2,261.77 (Fairly Valued). The stock has 2 warning signs investors should review. Among 351 Restaurants companies, Towa Food Service Co ranks worse than 64.39% on this metric.

Towa Food Service Co's average Accounts Payable for the six months ended in Apr. 2026 was 円297 Mil. Towa Food Service Co's Cost of Goods Sold for the six months ended in Apr. 2026 was 円1,859 Mil. Hence, Towa Food Service Co's Days Payable for the six months ended in Apr. 2026 was 29.14.

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

TSE:3329' s Days Payable Range Over the Past 10 Years
Min: 17.03   Med: 29.35   Max: 80.42
Current: 29.29

During the past 13 years, Towa Food Service Co's highest Days Payable was 80.42. The lowest was 17.03. And the median was 29.35.

TSE:3329's Days Payable is ranked worse than
64.39% of 351 companies
in the Restaurants industry
Industry Median: 34.74 vs TSE:3329: 29.29

Towa Food Service Co's Days Payable increased from Apr. 2025 (28.56) to Apr. 2026 (29.14). It may suggest that Towa Food Service Co delayed paying its suppliers.


Towa Food Service Co Days Payable Historical Data

* Premium members only.

The historical data trend for Towa Food Service 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.

Towa Food Service Co Days Payable Chart

Towa Food Service Co Annual Data
Trend Apr16 Apr17 Apr18 Apr19 Apr20 Apr21 Apr22 Apr23 Apr24 Apr25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 17.83 29.62 28.04 27.52 29.39

Towa Food Service Co Semi-Annual Data
Oct16 Apr17 Oct17 Apr18 Oct18 Apr19 Oct19 Apr20 Oct20 Apr21 Oct21 Apr22 Oct22 Apr23 Oct23 Apr24 Oct24 Apr25 Oct25 Apr26
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 27.79 28.92 28.56 29.15 29.14

TSE:3329 vs MCD, SBUX, YUM: Days Payable Comparison

For the Restaurants subindustry, Towa Food Service 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.


Towa Food Service Co Days Payable vs Restaurants Industry

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

* The bar in red indicates where Towa Food Service Co's Days Payable falls into.


TSE:3329
73GF Score
Towa Food Service Co Ltd TSE:3329
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Towa Food Service 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.

Towa Food Service Co's Days Payable for the fiscal year that ended in Apr. 2025 is calculated as

Days Payable (A: Apr. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Apr. 2024 ) + Accounts Payable (A: Apr. 2025 )) / count ) / Cost of Goods Sold (A: Apr. 2025 )*Days in Period
=( (270.927 + 284.087) / 2 ) / 3445.911*365
=277.507 / 3445.911*365
=29.39

Towa Food Service Co's Days Payable for the quarter that ended in Apr. 2026 is calculated as:

Days Payable (Q: Apr. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Oct. 2025 ) + Accounts Payable (Q: Apr. 2026 )) / count ) / Cost of Goods Sold (Q: Apr. 2026 )*Days in Period
=( (286.67 + 306.937) / 2 ) / 1858.775*365 / 2
=296.8035 / 1858.775*365 / 2
=29.14

* 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 29.14 mean?
Towa Food Service Co (TSE:3329) has a Days Payable of 29.14 as of Apr. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Towa Food Service Co and its competitors. This is near median its historical median of 29.35. Over the past decade, Towa Food Service Co's Days Payable has ranged from 17.03 to 80.42. According to the industry distribution chart, Towa Food Service Co ranks #226 out of 351 companies in the Restaurants industry, placing it in the top 64.4%.
Is Towa Food Service Co's Days Payable too high?
Towa Food Service Co's current Days Payable of 29.14 is near median its 10-year median of 29.35. Over the past 10 years, this metric has ranged from a low of 17.03 to a high of 80.42. The Restaurants industry median Days Payable is 34.74. Towa Food Service Co's value of 29.14 is 16.1% below this industry median. Based on the distribution chart, Towa Food Service Co ranks #226 out of 351 companies in the Restaurants industry, which is below the industry midpoint. Overall, Towa Food Service Co has a GF Score™ of 73/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Towa Food Service Co's Days Payable compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Towa Food Service Co ranks #226 out of 351 companies for Days Payable. This places Towa Food Service Co in the lower half of its industry. The industry median Days Payable is 34.74. Towa Food Service Co's value of 29.14 is 16.1% below this benchmark. Historically, Towa Food Service Co's own Days Payable has ranged from 17.03 to 80.42 over the past decade. While the company's 10-year median is 29.35 vs. the industry median of 34.74, Towa Food Service 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. Towa Food Service Co's current Days Payable of 29.14 is 16.1% 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 Towa Food Service 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. Towa Food Service Co's current Days Payable is 29.14, which is near median its own 10-year median of 29.35. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Towa Food Service Co stock overvalued right now?
Based on GuruFocus' analysis, Towa Food Service Co (TSE:3329) is currently considered Fairly Valued. The stock's GF Value™ is 円2,261.77, compared to a current price of 円2,095.00 — trading 7.4% below its estimated fair value. The current Days Payable is 29.14, which is near median its 10-year median of 29.35 and 16.1% below the Restaurants industry median of 34.74. Towa Food Service Co's overall GF Score™ is 73/100 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 Towa Food Service Co (TSE:3329), the current Days Payable is 29.14 as of Apr. 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 Towa Food Service Co (TSE:3329) Overvalued in 2026?

Based on GuruFocus' analysis, Towa Food Service Co stock appears to be undervalued. The current stock price of 円2,095.00 is trading 7.4% below its estimated GF Value™ of 円2,261.77. GuruFocus considers Towa Food Service Co to be Fairly Valued.

Key valuation signals for TSE:3329:

  • Days Payable: 29.14 (near median its 10-year median of 29.35)
  • GF Value™: 円2,261.77 vs. price of 円2,095.00 (7.4% below fair value)
  • GF Score™: 73/100 with 2 warning signs
  • Industry Position: 16.1% below the Restaurants median (#226 of 351)

No single metric tells the full story. See the TSE:3329 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Towa Food Service Co Business Description

Address 3-20-1, Towa J\'S Building, 6th Floor, Shinbashi, Minato-ku, Tokyo, JPN, 105-0004
Towa Food Service Co Ltd operates of restaurants, cafes, and other specialty food stores. Its product line includes store chains known as Spaghetti-ya Dona, Ducky Duck and Pronto. The company offers coffee, tea, pasta and pizza, and other dining and cafe related products. It operates in a single segment which is food service business.
73GF Score

Get the complete analysis for TSE:3329

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

円2,095.00
Price
円2,261.77
GF Value