Cosmo Bio Co (TSE:3386) Days Payable: 35.33 (As of Dec. 2025) — Near Median


TSE:3386 Cosmo Bio Co Ltd TSE:3386
73 GF Score
Price 円1,262.00
GF Value 円1,246.90
Valuation Fairly Valued
! 4 Warning Signs
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What is Cosmo Bio Co Days Payable?

Cosmo Bio Co TSE:3386 -0.55% 73 Days Payable is 35.33 as of Dec. 2025, which is 5% below its 10-year median of 37.01. GuruFocus rates TSE:3386 with a GF Score™ of 73/100 and a GF Value™ of 円1,246.90 (Fairly Valued). The stock has 4 warning signs investors should review. Among 191 Medical Diagnostics & Research companies, Cosmo Bio Co ranks worse than 74.35% on this metric.

Cosmo Bio Co's average Accounts Payable for the six months ended in Dec. 2025 was 円683 Mil. Cosmo Bio Co's Cost of Goods Sold for the six months ended in Dec. 2025 was 円3,528 Mil. Hence, Cosmo Bio Co's Days Payable for the six months ended in Dec. 2025 was 35.33.

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

TSE:3386' s Days Payable Range Over the Past 10 Years
Min: 14.62   Med: 37.01   Max: 42.81
Current: 36.39

During the past 13 years, Cosmo Bio Co's highest Days Payable was 42.81. The lowest was 14.62. And the median was 37.01.

TSE:3386's Days Payable is ranked worse than
74.35% of 191 companies
in the Medical Diagnostics & Research industry
Industry Median: 65.09 vs TSE:3386: 36.39

Cosmo Bio Co's Days Payable increased from Dec. 2024 (35.19) to Dec. 2025 (35.33). It may suggest that Cosmo Bio Co delayed paying its suppliers.


Cosmo Bio Co Days Payable Historical Data

* Premium members only.

The historical data trend for Cosmo Bio 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.

Cosmo Bio Co Days Payable Chart

Cosmo Bio Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 35.37 34.78 36.31 37.71 40.12

Cosmo Bio Co Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 35.85 31.00 35.19 33.73 35.33

TSE:3386 vs TMO, DHR, IDXX: Days Payable Comparison

For the Diagnostics & Research subindustry, Cosmo Bio 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.


Cosmo Bio Co Days Payable vs Medical Diagnostics & Research Industry

For the Medical Diagnostics & Research industry and Healthcare sector, Cosmo Bio Co's Days Payable distribution charts can be found below:

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


TSE:3386
73GF Score
Cosmo Bio Co Ltd TSE:3386
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Cosmo Bio 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.

Cosmo Bio Co's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as

Days Payable (A: Dec. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Dec. 2024 ) + Accounts Payable (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (747 + 806) / 2 ) / 7064*365
=776.5 / 7064*365
=40.12

Cosmo Bio Co's Days Payable for the quarter that ended in Dec. 2025 is calculated as:

Days Payable (Q: Dec. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Jun. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (560 + 806) / 2 ) / 3528*365 / 2
=683 / 3528*365 / 2
=35.33

* 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 35.33 mean?
Cosmo Bio Co (TSE:3386) has a Days Payable of 35.33 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 Cosmo Bio Co and its competitors. This is near median its historical median of 37.01. Over the past decade, Cosmo Bio Co's Days Payable has ranged from 14.62 to 42.81. According to the industry distribution chart, Cosmo Bio Co ranks #142 out of 191 companies in the Medical Diagnostics & Research industry, placing it in the top 74.3%.
Is Cosmo Bio Co's Days Payable too high?
Cosmo Bio Co's current Days Payable of 35.33 is near median its 10-year median of 37.01. Over the past 10 years, this metric has ranged from a low of 14.62 to a high of 42.81. The Medical Diagnostics & Research industry median Days Payable is 65.09. Cosmo Bio Co's value of 35.33 is 45.7% below this industry median. Based on the distribution chart, Cosmo Bio Co ranks #142 out of 191 companies in the Medical Diagnostics & Research industry, which is below the industry midpoint. Overall, Cosmo Bio 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 Cosmo Bio Co's Days Payable compare to TMO and DHR?
According to the Medical Diagnostics & Research industry distribution chart, Cosmo Bio Co ranks #142 out of 191 companies for Days Payable. This places Cosmo Bio Co in the lower half of its industry. The industry median Days Payable is 65.09. Cosmo Bio Co's value of 35.33 is 45.7% below this benchmark. Historically, Cosmo Bio Co's own Days Payable has ranged from 14.62 to 42.81 over the past decade. While the company's 10-year median is 37.01 vs. the industry median of 65.09, Cosmo Bio 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 Medical Diagnostics & Research company?
The median Days Payable among Medical Diagnostics & Research companies is 65.09, based on 191 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. Cosmo Bio Co's current Days Payable of 35.33 is 45.7% 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 Cosmo Bio Co and its competitors. For the Medical Diagnostics & Research industry, the median Days Payable is 65.09 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cosmo Bio Co's current Days Payable is 35.33, which is near median its own 10-year median of 37.01. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cosmo Bio Co stock overvalued right now?
Based on GuruFocus' analysis, Cosmo Bio Co (TSE:3386) is currently considered Fairly Valued. The stock's GF Value™ is 円1,246.90, compared to a current price of 円1,262.00 — trading 1.2% above its estimated fair value. The current Days Payable is 35.33, which is near median its 10-year median of 37.01 and 45.7% below the Medical Diagnostics & Research industry median of 65.09. Cosmo Bio Co's overall GF Score™ is 73/100 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 Cosmo Bio Co (TSE:3386), the current Days Payable is 35.33 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.

Is Cosmo Bio Co (TSE:3386) Overvalued in 2026?

Based on GuruFocus' analysis, Cosmo Bio Co stock appears to be overvalued. The current stock price of 円1,262.00 is trading 1.2% above its estimated GF Value™ of 円1,246.90. GuruFocus considers Cosmo Bio Co to be Fairly Valued.

Key valuation signals for TSE:3386:

  • Days Payable: 35.33 (near median its 10-year median of 37.01)
  • GF Value™: 円1,246.90 vs. price of 円1,262.00 (1.2% above fair value)
  • GF Score™: 73/100 with 4 warning signs
  • Industry Position: 45.7% below the Medical Diagnostics & Research median (#142 of 191)

No single metric tells the full story. See the TSE:3386 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Cosmo Bio Co Business Description

Address 2-20, Toyo-Ekimae Building, Toyo 2-Chome, Koto-ku, Tokyo, JPN, 135-0016
Cosmo Bio Co Ltd is a diagnostic and research company based in Japan. The business of the company includes the purchase of reagents, instruments, and clinical test drugs for research in life science and domestic sales.
73GF Score

Get the complete analysis for TSE:3386

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

円1,262.00
Price
円1,246.90
GF Value