Delica Foods Holdings Co (TSE:3392) Days Payable: 25.72 (As of Mar. 2026) — Near Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TSE:3392 Delica Foods Holdings Co Ltd TSE:3392
78 GF Score
Price 円793.00
GF Value 円725.14
Valuation Fairly Valued
View Full Analysis

What is Delica Foods Holdings Co Days Payable?

Delica Foods Holdings Co TSE:3392 -0.50% 78 Days Payable is 25.72 as of Mar. 2026, which is 4% above its 10-year median of 24.76. GuruFocus rates TSE:3392 with a GF Score™ of 78/100 and a GF Value™ of 円725.14 (Fairly Valued). Among 1,894 Consumer Packaged Goods companies, Delica Foods Holdings Co ranks worse than 78.99% on this metric.

Delica Foods Holdings Co's average Accounts Payable for the three months ended in Mar. 2026 was 円3,186 Mil. Delica Foods Holdings Co's Cost of Goods Sold for the three months ended in Mar. 2026 was 円11,306 Mil. Hence, Delica Foods Holdings Co's Days Payable for the three months ended in Mar. 2026 was 25.72.

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

TSE:3392' s Days Payable Range Over the Past 10 Years
Min: 21.95   Med: 24.76   Max: 31.99
Current: 24.2

During the past 13 years, Delica Foods Holdings Co's highest Days Payable was 31.99. The lowest was 21.95. And the median was 24.76.

TSE:3392's Days Payable is ranked worse than
78.99% of 1894 companies
in the Consumer Packaged Goods industry
Industry Median: 44.145 vs TSE:3392: 24.20

Delica Foods Holdings Co's Days Payable increased from Mar. 2025 (0.00) to Mar. 2026 (25.72). It may suggest that Delica Foods Holdings Co delayed paying its suppliers.


Delica Foods Holdings Co Days Payable Historical Data

* Premium members only.

The historical data trend for Delica Foods Holdings 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.

Delica Foods Holdings Co Days Payable Chart

Delica Foods Holdings 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 24.49 24.54 25.00 24.19 24.14

Delica Foods Holdings Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 24.40 22.34 24.50 25.72 23.67

TSE:3392 vs KHC, GIS: Days Payable Comparison

For the Packaged Foods subindustry, Delica Foods Holdings 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.


Delica Foods Holdings Co Days Payable vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Delica Foods Holdings Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Delica Foods Holdings Co's Days Payable falls into.


TSE:3392
78GF Score
Delica Foods Holdings Co Ltd TSE:3392
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Delica Foods Holdings 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.

Delica Foods Holdings 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
=( (3059.851 + 3008.706) / 2 ) / 45874.268*365
=3034.2785 / 45874.268*365
=24.14

Delica Foods Holdings 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: Dec. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (3364.152 + 3008.706) / 2 ) / 11306.235*365 / 4
=3186.429 / 11306.235*365 / 4
=25.72

* 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 25.72 mean?
Delica Foods Holdings Co (TSE:3392) has a Days Payable of 25.72 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 Delica Foods Holdings Co and its competitors. This is near median its historical median of 24.76. Over the past decade, Delica Foods Holdings Co's Days Payable has ranged from 21.95 to 31.99. According to the industry distribution chart, Delica Foods Holdings Co ranks #1496 out of 1894 companies in the Consumer Packaged Goods industry, placing it in the top 79%.
Is Delica Foods Holdings Co's Days Payable too high?
Delica Foods Holdings Co's current Days Payable of 25.72 is near median its 10-year median of 24.76. Over the past 10 years, this metric has ranged from a low of 21.95 to a high of 31.99. The Consumer Packaged Goods industry median Days Payable is 44.15. Delica Foods Holdings Co's value of 25.72 is 41.7% below this industry median. Based on the distribution chart, Delica Foods Holdings Co ranks #1496 out of 1894 companies in the Consumer Packaged Goods industry, which is in the bottom quartile relative to peers. Overall, Delica Foods Holdings Co has a GF Score™ of 78/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Delica Foods Holdings Co's Days Payable compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Delica Foods Holdings Co ranks #1496 out of 1894 companies for Days Payable. This places Delica Foods Holdings Co in the lower half of its industry. The industry median Days Payable is 44.15. Delica Foods Holdings Co's value of 25.72 is 41.7% below this benchmark. Historically, Delica Foods Holdings Co's own Days Payable has ranged from 21.95 to 31.99 over the past decade. While the company's 10-year median is 24.76 vs. the industry median of 44.15, Delica Foods Holdings 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 Consumer Packaged Goods company?
The median Days Payable among Consumer Packaged Goods companies is 44.15, based on 1,894 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. Delica Foods Holdings Co's current Days Payable of 25.72 is 41.7% 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 Delica Foods Holdings Co and its competitors. For the Consumer Packaged Goods industry, the median Days Payable is 44.15 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Delica Foods Holdings Co's current Days Payable is 25.72, which is near median its own 10-year median of 24.76. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Delica Foods Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, Delica Foods Holdings Co (TSE:3392) is currently considered Fairly Valued. The stock's GF Value™ is 円725.14, compared to a current price of 円793.00 — trading 9.4% above its estimated fair value. The current Days Payable is 25.72, which is near median its 10-year median of 24.76 and 41.7% below the Consumer Packaged Goods industry median of 44.15. Delica Foods Holdings Co's overall GF Score™ is 78/100. 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 Delica Foods Holdings Co (TSE:3392), the current Days Payable is 25.72 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 Delica Foods Holdings Co (TSE:3392) Overvalued in 2026?

Based on GuruFocus' analysis, Delica Foods Holdings Co stock appears to be overvalued. The current stock price of 円793.00 is trading 9.4% above its estimated GF Value™ of 円725.14. GuruFocus considers Delica Foods Holdings Co to be Fairly Valued.

Key valuation signals for TSE:3392:

  • Days Payable: 25.72 (near median its 10-year median of 24.76)
  • GF Value™: 円725.14 vs. price of 円793.00 (9.4% above fair value)
  • GF Score™: 78/100
  • Industry Position: 41.7% below the Consumer Packaged Goods median (#1496 of 1894)

No single metric tells the full story. See the TSE:3392 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Delica Foods Holdings Co Business Description

Address 12-12 Rokucho 4-chome, Adachi-ku, Tokyo, JPN
Delica Foods Holdings Co Ltd is mainly involved in the fruit and vegetable business, which involves the sale of whole vegetables to the restaurant industry, its activities in the ready-meal industry, and the manufacture and sale of cut vegetables and meal kits. In addition, the company is engaged in the logistics business, and research and development activities in the fruits and vegetables industry. The company along with its subsidiaries operates in the following reportable segments; Fruit and vegetable business which derives maximum revenue, Logistics business, Research and development and analysis business, and the Holding company.
78GF Score

Get the complete analysis for TSE:3392

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

円793.00
Price
円725.14
GF Value