Maruchiyo Yamaokaya (TSE:3399) Days Payable: 28.65 (As of Jan. 2026) — Near Median


TSE:3399 Maruchiyo Yamaokaya Corp TSE:3399
73 GF Score
Price 円3,365.00
GF Value 円2,852.24
Valuation Modestly Overvalued
! 1 Warning Sign
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What is Maruchiyo Yamaokaya Days Payable?

Maruchiyo Yamaokaya TSE:3399 +2.75% 73 Days Payable is 28.65 as of Jan. 2026, which is 9% below its 10-year median of 31.60. GuruFocus rates TSE:3399 with a GF Score™ of 73/100 and a GF Value™ of 円2,852.24 (Modestly Overvalued). The stock has 1 warning sign investors should review. Among 353 Restaurants companies, Maruchiyo Yamaokaya ranks worse than 58.92% on this metric.

Maruchiyo Yamaokaya's average Accounts Payable for the six months ended in Jan. 2026 was 円1,116 Mil. Maruchiyo Yamaokaya's Cost of Goods Sold for the six months ended in Jan. 2026 was 円7,112 Mil. Hence, Maruchiyo Yamaokaya's Days Payable for the six months ended in Jan. 2026 was 28.65.

The historical rank and industry rank for Maruchiyo Yamaokaya's Days Payable or its related term are showing as below:

TSE:3399' s Days Payable Range Over the Past 10 Years
Min: 30.31   Med: 31.6   Max: 72.07
Current: 30.86

During the past 13 years, Maruchiyo Yamaokaya's highest Days Payable was 72.07. The lowest was 30.31. And the median was 31.60.

TSE:3399's Days Payable is ranked worse than
58.92% of 353 companies
in the Restaurants industry
Industry Median: 34.81 vs TSE:3399: 30.86

Maruchiyo Yamaokaya's Days Payable declined from Jan. 2025 (33.11) to Jan. 2026 (28.65). It may suggest that Maruchiyo Yamaokaya accelerated paying its suppliers.


Maruchiyo Yamaokaya Days Payable Historical Data

* Premium members only.

The historical data trend for Maruchiyo Yamaokaya'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.

Maruchiyo Yamaokaya Days Payable Chart

Maruchiyo Yamaokaya Annual Data
Trend Jan17 Jan18 Jan19 Jan20 Jan21 Jan22 Jan23 Jan24 Jan25 Jan26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 34.26 35.07 32.05 33.55 30.31

Maruchiyo Yamaokaya Semi-Annual Data
Jul16 Jan17 Jul17 Jan18 Jul18 Jan19 Jul19 Jan20 Jul20 Jan21 Jul21 Jan22 Jul22 Jan23 Jul23 Jan24 Jul24 Jan25 Jul25 Jan26
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 32.20 35.32 33.11 34.08 28.65

TSE:3399 vs MCD, SBUX, YUM: Days Payable Comparison

For the Restaurants subindustry, Maruchiyo Yamaokaya'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.


Maruchiyo Yamaokaya Days Payable vs Restaurants Industry

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

* The bar in red indicates where Maruchiyo Yamaokaya's Days Payable falls into.


TSE:3399
73GF Score
Maruchiyo Yamaokaya Corp TSE:3399
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Maruchiyo Yamaokaya 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.

Maruchiyo Yamaokaya's Days Payable for the fiscal year that ended in Jan. 2026 is calculated as

Days Payable (A: Jan. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Jan. 2025 ) + Accounts Payable (A: Jan. 2026 )) / count ) / Cost of Goods Sold (A: Jan. 2026 )*Days in Period
=( (1097.307 + 1083.265) / 2 ) / 13128.821*365
=1090.286 / 13128.821*365
=30.31

Maruchiyo Yamaokaya's Days Payable for the quarter that ended in Jan. 2026 is calculated as:

Days Payable (Q: Jan. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Jul. 2025 ) + Accounts Payable (Q: Jan. 2026 )) / count ) / Cost of Goods Sold (Q: Jan. 2026 )*Days in Period
=( (1149.527 + 1083.265) / 2 ) / 7112.432*365 / 2
=1116.396 / 7112.432*365 / 2
=28.65

* 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 28.65 mean?
Maruchiyo Yamaokaya (TSE:3399) has a Days Payable of 28.65 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 Maruchiyo Yamaokaya and its competitors. This is near median its historical median of 31.60. Over the past decade, Maruchiyo Yamaokaya's Days Payable has ranged from 30.31 to 72.07. According to the industry distribution chart, Maruchiyo Yamaokaya ranks #208 out of 353 companies in the Restaurants industry, placing it in the top 58.9%.
Is Maruchiyo Yamaokaya's Days Payable too high?
Maruchiyo Yamaokaya's current Days Payable of 28.65 is near median its 10-year median of 31.60. Over the past 10 years, this metric has ranged from a low of 30.31 to a high of 72.07. The Restaurants industry median Days Payable is 34.81. Maruchiyo Yamaokaya's value of 28.65 is 17.7% below this industry median. Based on the distribution chart, Maruchiyo Yamaokaya ranks #208 out of 353 companies in the Restaurants industry, which is below the industry midpoint. Overall, Maruchiyo Yamaokaya has a GF Score™ of 73/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Maruchiyo Yamaokaya's Days Payable compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Maruchiyo Yamaokaya ranks #208 out of 353 companies for Days Payable. This places Maruchiyo Yamaokaya in the lower half of its industry. The industry median Days Payable is 34.81. Maruchiyo Yamaokaya's value of 28.65 is 17.7% below this benchmark. Historically, Maruchiyo Yamaokaya's own Days Payable has ranged from 30.31 to 72.07 over the past decade. While the company's 10-year median is 31.60 vs. the industry median of 34.81, Maruchiyo Yamaokaya 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 34.81, based on 353 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. Maruchiyo Yamaokaya's current Days Payable of 28.65 is 17.7% 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 Maruchiyo Yamaokaya and its competitors. For the Restaurants industry, the median Days Payable is 34.81 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Maruchiyo Yamaokaya's current Days Payable is 28.65, which is near median its own 10-year median of 31.60. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Maruchiyo Yamaokaya stock overvalued right now?
Based on GuruFocus' analysis, Maruchiyo Yamaokaya (TSE:3399) is currently considered Modestly Overvalued. The stock's GF Value™ is 円2,852.24, compared to a current price of 円3,365.00 — trading 18% above its estimated fair value. The current Days Payable is 28.65, which is near median its 10-year median of 31.60 and 17.7% below the Restaurants industry median of 34.81. Maruchiyo Yamaokaya's overall GF Score™ is 73/100 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 Maruchiyo Yamaokaya (TSE:3399), the current Days Payable is 28.65 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 Maruchiyo Yamaokaya (TSE:3399) Overvalued in 2026?

Based on GuruFocus' analysis, Maruchiyo Yamaokaya stock appears to be overvalued. The current stock price of 円3,365.00 is trading 18% above its estimated GF Value™ of 円2,852.24. GuruFocus considers Maruchiyo Yamaokaya to be Modestly Overvalued.

Key valuation signals for TSE:3399:

  • Days Payable: 28.65 (near median its 10-year median of 31.60)
  • GF Value™: 円2,852.24 vs. price of 円3,365.00 (18% above fair value)
  • GF Score™: 73/100 with 1 warning sign
  • Industry Position: 17.7% below the Restaurants median (#208 of 353)

No single metric tells the full story. See the TSE:3399 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Maruchiyo Yamaokaya Business Description

Address 7-1-chome, Higashi Ganboshi East Hall, 4-32, Hokkaido, Sapporo, JPN, 007-0827
Maruchiyo Yamaokaya Corp is engaged in operating a direct chain ramen noodle restaurants called Ramen Yamaokaya mainly in Hokkaido and Kanto area. It has more than twenty-five types of regular menu. Its menu includes soy sauce, miso, salt, special miso, spicy miso, Premium soy sauce, and premium salt.
73GF Score

Get the complete analysis for TSE:3399

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

円3,365.00
Price
円2,852.24
GF Value