Atsugi CoTSE:3529 -3.29%49 Days Payable is 31.84 as of Mar. 2026, which is 38% below its 10-year median of 51.15. GuruFocus rates TSE:3529 with a GF Score™ of 49/100 and a GF Value™ of 円949.18 (Modestly Overvalued). The stock has 2 warning signs investors should review. Among 1,013 Manufacturing - Apparel & Accessories companies, Atsugi Co ranks worse than 69.6% on this metric.
Atsugi Co's average Accounts Payable for the
six
months ended in Mar. 2026 was 円1,393 Mil. Atsugi Co's Cost of Goods Sold for the
six
months ended in Mar. 2026 was 円7,982 Mil.
Hence, Atsugi Co's Days Payable for the
six
months ended in Mar. 2026 was 31.84.
The historical rank and industry rank for Atsugi Co's Days Payable or its related term are showing as below:
TSE:3529'
s Days Payable Range Over the Past 10 Years
Min: 30.37 Med: 51.15 Max: 57.14
Current: 34.12
During the past 13 years, Atsugi Co's highest Days Payable was 57.14. The lowest was 30.37. And the median was 51.15.
TSE:3529's Days Payable is ranked worse than 69.6% of 1013
companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 53.99
vs TSE:3529: 34.12
Atsugi Co's Days Payable
increased
from Mar. 2025 (31.17) to Mar. 2026 (31.84).
It may suggest that Atsugi Codelayed paying its suppliers.
Atsugi Co Days Payable Related Terms
Atsugi Co Days Payable Historical Data
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The historical data trend for Atsugi 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.
TSE:3529 vs RL, LEVI, VFC: Days Payable Comparison
For the Apparel Manufacturing subindustry, Atsugi 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.
Atsugi Co Days Payable vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Atsugi Co's Days Payable distribution charts can be found below:
* The bar in red indicates where Atsugi 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.
Atsugi Co's Days Payable for the fiscal year that ended in Mar. 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.
Atsugi Co (TSE:3529) has a Days Payable of 31.84 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 Atsugi Co and its competitors. This is 38% below median its historical median of 51.15. Over the past decade, Atsugi Co's Days Payable has ranged from 30.37 to 57.14. According to the industry distribution chart, Atsugi Co ranks #705 out of 1013 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 69.6%.
Is Atsugi Co's Days Payable too high?
Atsugi Co's current Days Payable of 31.84 is 38% below median its 10-year median of 51.15. Over the past 10 years, this metric has ranged from a low of 30.37 to a high of 57.14. The Manufacturing - Apparel & Accessories industry median Days Payable is 53.99. Atsugi Co's value of 31.84 is 41% below this industry median. Based on the distribution chart, Atsugi Co ranks #705 out of 1013 companies in the Manufacturing - Apparel & Accessories industry, which is below the industry midpoint. Overall, Atsugi Co has a GF Score™ of 49/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Atsugi Co's Days Payable compare to RL and LEVI?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Atsugi Co ranks #705 out of 1013 companies for Days Payable. This places Atsugi Co in the lower half of its industry. The industry median Days Payable is 53.99. Atsugi Co's value of 31.84 is 41% below this benchmark. Historically, Atsugi Co's own Days Payable has ranged from 30.37 to 57.14 over the past decade. While the company's 10-year median is 51.15 vs. the industry median of 53.99, Atsugi 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 Manufacturing - Apparel & Accessories company?
The median Days Payable among Manufacturing - Apparel & Accessories companies is 53.99, based on 1,013 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. Atsugi Co's current Days Payable of 31.84 is 41% 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 Atsugi Co and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Days Payable is 53.99 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Atsugi Co's current Days Payable is 31.84, which is 38% below median its own 10-year median of 51.15. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Atsugi Co stock overvalued right now?
Based on GuruFocus' analysis, Atsugi Co (TSE:3529) is currently considered Modestly Overvalued. The stock's GF Value™ is 円949.18, compared to a current price of 円1,118.00 — trading 17.8% above its estimated fair value. The current Days Payable is 31.84, which is 38% below median its 10-year median of 51.15 and 41% below the Manufacturing - Apparel & Accessories industry median of 53.99. Atsugi Co's overall GF Score™ is 49/100 with 2 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 Atsugi Co (TSE:3529), the current Days Payable is 31.84 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 Atsugi Co (TSE:3529) Overvalued in 2026?
Based on GuruFocus' analysis, Atsugi Co stock appears to be overvalued.
The current stock price of 円1,118.00 is trading 17.8% above its estimated GF Value™ of 円949.18.
GuruFocus considers Atsugi Co to be Modestly Overvalued.
Key valuation signals for TSE:3529:
Days Payable: 31.84 (38% below median its 10-year median of 51.15)
GF Value™: 円949.18 vs. price of 円1,118.00 (17.8% above fair value)
Industry Position: 41% below the Manufacturing - Apparel & Accessories median (#705 of 1013)
No single metric tells the full story. See the TSE:3529 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
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