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Toell CoTSE:3361 -0.45%74 Days Payable is 39.31 as of Jan. 2026, which is 17% below its 10-year median of 47.52. GuruFocus rates TSE:3361 with a GF Score™ of 74/100 and a GF Value™ of 円844.61 (Fairly Valued). The stock has 4 warning signs investors should review. Among 482 Utilities - Regulated companies, Toell Co ranks worse than 69.5% on this metric.
Toell Co's average Accounts Payable for the
three
months ended in Jan. 2026 was 円1,993 Mil. Toell Co's Cost of Goods Sold for the
three
months ended in Jan. 2026 was 円4,626 Mil.
Hence, Toell Co's Days Payable for the
three
months ended in Jan. 2026 was 39.31.
The historical rank and industry rank for Toell Co's Days Payable or its related term are showing as below:
TSE:3361'
s Days Payable Range Over the Past 10 Years
Min: 45.24 Med: 47.52 Max: 51.76
Current: 45.64
During the past 13 years, Toell Co's highest Days Payable was 51.76. The lowest was 45.24. And the median was 47.52.
TSE:3361's Days Payable is ranked worse than 69.5% of 482
companies
in the Utilities - Regulated industry
Industry Median: 70.32
vs TSE:3361: 45.64
Toell Co's Days Payable
declined
from Oct. 2024 (46.93) to Jan. 2026 (39.31).
It may suggest that Toell Coaccelerated paying its suppliers.
Toell Co Days Payable Related Terms
Toell Co Days Payable Historical Data
* Premium members only.
The historical data trend for Toell 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 Utilities - Regulated Gas subindustry, Toell 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.
Toell Co Days Payable vs Utilities - Regulated Industry
For the Utilities - Regulated industry and Utilities sector, Toell Co's Days Payable distribution charts can be found below:
* The bar in red indicates where Toell 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.
Toell Co's Days Payable for the fiscal year that ended in Apr. 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.
Toell Co (TSE:3361) has a Days Payable of 39.31 as of Jan. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Toell Co and its competitors. This is 17% below median its historical median of 47.52. Over the past decade, Toell Co's Days Payable has ranged from 45.24 to 51.76. According to the industry distribution chart, Toell Co ranks #335 out of 482 companies in the Utilities - Regulated industry, placing it in the top 69.5%.
Is Toell Co's Days Payable too high?
Toell Co's current Days Payable of 39.31 is 17% below median its 10-year median of 47.52. Over the past 10 years, this metric has ranged from a low of 45.24 to a high of 51.76. The Utilities - Regulated industry median Days Payable is 70.32. Toell Co's value of 39.31 is 44.1% below this industry median. Based on the distribution chart, Toell Co ranks #335 out of 482 companies in the Utilities - Regulated industry, which is below the industry midpoint. Overall, Toell Co has a GF Score™ of 74/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Toell Co's Days Payable compare to ATO and NI?
According to the Utilities - Regulated industry distribution chart, Toell Co ranks #335 out of 482 companies for Days Payable. This places Toell Co in the lower half of its industry. The industry median Days Payable is 70.32. Toell Co's value of 39.31 is 44.1% below this benchmark. Historically, Toell Co's own Days Payable has ranged from 45.24 to 51.76 over the past decade. While the company's 10-year median is 47.52 vs. the industry median of 70.32, Toell 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 an Utilities - Regulated company?
The median Days Payable among Utilities - Regulated companies is 70.32, based on 482 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. Toell Co's current Days Payable of 39.31 is 44.1% 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 Toell Co and its competitors. For the Utilities - Regulated industry, the median Days Payable is 70.32 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Toell Co's current Days Payable is 39.31, which is 17% below median its own 10-year median of 47.52. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Toell Co stock overvalued right now?
Based on GuruFocus' analysis, Toell Co (TSE:3361) is currently considered Fairly Valued. The stock's GF Value™ is 円844.61, compared to a current price of 円890.00 — trading 5.4% above its estimated fair value. The current Days Payable is 39.31, which is 17% below median its 10-year median of 47.52 and 44.1% below the Utilities - Regulated industry median of 70.32. Toell Co's overall GF Score™ is 74/100 with 4 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 Toell Co (TSE:3361), the current Days Payable is 39.31 as of Jan. 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 Toell Co (TSE:3361) Overvalued in 2026?
Based on GuruFocus' analysis, Toell Co stock appears to be overvalued.
The current stock price of 円890.00 is trading 5.4% above its estimated GF Value™ of 円844.61.
GuruFocus considers Toell Co to be Fairly Valued.
Key valuation signals for TSE:3361:
Days Payable: 39.31 (17% below median its 10-year median of 47.52)
GF Value™: 円844.61 vs. price of 円890.00 (5.4% above fair value)
Industry Position: 44.1% below the Utilities - Regulated median (#335 of 482)
No single metric tells the full story. See the TSE:3361 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Toell Co Ltd produces, wholesales and retails liquefied petroleum gas for households and enterprises. The company also operates home services such as maintenance and plumbing repair services. Its operating divisions include Gas business, Water business, Energy Telecommunications, and Foreign operation.
74GF Score
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