Nisso Group Co (TSE:3440) Days Payable: 34.28 (As of Feb. 2026) — 49% Above Median

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TSE:3440 Nisso Group Co Ltd TSE:3440
67 GF Score
Price 円943.00
GF Value 円1,423.12
Valuation Significantly Undervalued
! 5 Warning Signs
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What is Nisso Group Co Days Payable?

Nisso Group Co TSE:3440 -0.32% 67 Days Payable is 34.28 as of Feb. 2026, which is 49% above its 10-year median of 22.96. GuruFocus rates TSE:3440 with a GF Score™ of 67/100 and a GF Value™ of 円1,423.12 (Significantly Undervalued). The stock has 5 warning signs investors should review. Among 501 Conglomerates companies, Nisso Group Co ranks worse than 74.05% on this metric.

Nisso Group Co's average Accounts Payable for the three months ended in Feb. 2026 was 円1,379 Mil. Nisso Group Co's Cost of Goods Sold for the three months ended in Feb. 2026 was 円3,671 Mil. Hence, Nisso Group Co's Days Payable for the three months ended in Feb. 2026 was 34.28.

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

TSE:3440' s Days Payable Range Over the Past 10 Years
Min: 15.91   Med: 22.96   Max: 36.08
Current: 36.08

During the past 13 years, Nisso Group Co's highest Days Payable was 36.08. The lowest was 15.91. And the median was 22.96.

TSE:3440's Days Payable is ranked worse than
74.05% of 501 companies
in the Conglomerates industry
Industry Median: 56.04 vs TSE:3440: 36.08

Nisso Group Co's Days Payable increased from Feb. 2025 (0.00) to Feb. 2026 (34.28). It may suggest that Nisso Group Co delayed paying its suppliers.


Nisso Group Co Days Payable Historical Data

* Premium members only.

The historical data trend for Nisso Group 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.

Nisso Group Co Days Payable Chart

Nisso Group Co Annual Data
Trend Aug16 Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 15.91 26.59 27.66 24.85 22.04

Nisso Group Co Quarterly Data
May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Feb25 May25 Aug25 Nov25 Feb26 May26
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 31.82 33.76 30.27 34.28 42.01

TSE:3440 vs MMM, HON: Days Payable Comparison

For the Conglomerates subindustry, Nisso Group 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.


Nisso Group Co Days Payable vs Conglomerates Industry

For the Conglomerates industry and Industrials sector, Nisso Group Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Nisso Group Co's Days Payable falls into.


TSE:3440
67GF Score
Nisso Group Co Ltd TSE:3440
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Nisso Group 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.

Nisso Group Co's Days Payable for the fiscal year that ended in Aug. 2025 is calculated as

Days Payable (A: Aug. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Aug. 2024 ) + Accounts Payable (A: Aug. 2025 )) / count ) / Cost of Goods Sold (A: Aug. 2025 )*Days in Period
=( (838 + 1265) / 2 ) / 17415*365
=1051.5 / 17415*365
=22.04

Nisso Group Co's Days Payable for the quarter that ended in Feb. 2026 is calculated as:

Days Payable (Q: Feb. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Nov. 2025 ) + Accounts Payable (Q: Feb. 2026 )) / count ) / Cost of Goods Sold (Q: Feb. 2026 )*Days in Period
=( (1421 + 1337) / 2 ) / 3671*365 / 4
=1379 / 3671*365 / 4
=34.28

* 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 34.28 mean?
Nisso Group Co (TSE:3440) has a Days Payable of 34.28 as of Feb. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Nisso Group Co and its competitors. This is 49% above median its historical median of 22.96. Over the past decade, Nisso Group Co's Days Payable has ranged from 15.91 to 36.08. According to the industry distribution chart, Nisso Group Co ranks #371 out of 501 companies in the Conglomerates industry, placing it in the top 74.1%.
Is Nisso Group Co's Days Payable too high?
Nisso Group Co's current Days Payable of 34.28 is 49% above median its 10-year median of 22.96. Over the past 10 years, this metric has ranged from a low of 15.91 to a high of 36.08. The Conglomerates industry median Days Payable is 56.04. Nisso Group Co's value of 34.28 is 38.8% below this industry median. Based on the distribution chart, Nisso Group Co ranks #371 out of 501 companies in the Conglomerates industry, which is below the industry midpoint. Overall, Nisso Group Co has a GF Score™ of 67/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Nisso Group Co's Days Payable compare to MMM and HON?
According to the Conglomerates industry distribution chart, Nisso Group Co ranks #371 out of 501 companies for Days Payable. This places Nisso Group Co in the lower half of its industry. The industry median Days Payable is 56.04. Nisso Group Co's value of 34.28 is 38.8% below this benchmark. Historically, Nisso Group Co's own Days Payable has ranged from 15.91 to 36.08 over the past decade. While the company's 10-year median is 22.96 vs. the industry median of 56.04, Nisso Group 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 Conglomerates company?
The median Days Payable among Conglomerates companies is 56.04, based on 501 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. Nisso Group Co's current Days Payable of 34.28 is 38.8% 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 Nisso Group Co and its competitors. For the Conglomerates industry, the median Days Payable is 56.04 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Nisso Group Co's current Days Payable is 34.28, which is 49% above median its own 10-year median of 22.96. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nisso Group Co stock overvalued right now?
Based on GuruFocus' analysis, Nisso Group Co (TSE:3440) is currently considered Significantly Undervalued. The stock's GF Value™ is 円1,423.12, compared to a current price of 円943.00 — trading 33.7% below its estimated fair value. The current Days Payable is 34.28, which is 49% above median its 10-year median of 22.96 and 38.8% below the Conglomerates industry median of 56.04. Nisso Group Co's overall GF Score™ is 67/100 with 5 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 Nisso Group Co (TSE:3440), the current Days Payable is 34.28 as of Feb. 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 Nisso Group Co (TSE:3440) Overvalued in 2026?

Based on GuruFocus' analysis, Nisso Group Co stock appears to be undervalued. The current stock price of 円943.00 is trading 33.7% below its estimated GF Value™ of 円1,423.12. GuruFocus considers Nisso Group Co to be Significantly Undervalued.

Key valuation signals for TSE:3440:

  • Days Payable: 34.28 (49% above median its 10-year median of 22.96)
  • GF Value™: 円1,423.12 vs. price of 円943.00 (33.7% below fair value)
  • GF Score™: 67/100 with 5 warning signs
  • Industry Position: 38.8% below the Conglomerates median (#371 of 501)

No single metric tells the full story. See the TSE:3440 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Nisso Group Co Business Description

Address 2-10-25 Mukai, Minami-ku, Fukuoka Prefecture, Fukuoka City, JPN, 815-0035
Nisso Group Co Ltd is a holding company. Through its subsidiary, the group operates in metal processing, Chemical products, construction, Tile processing, wood processing, and EC site management and system development.
67GF Score

Get the complete analysis for TSE:3440

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

円943.00
Price
円1,423.12
GF Value