CI Medical Co (TSE:3540) Days Payable: 21.72 (As of Jun. 2025) — 21% Above Median

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TSE:3540 CI Medical Co Ltd TSE:3540
70 GF Score
Price 円1,492.00
GF Value 円2,121.23
! 9 Warning Signs
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What is CI Medical Co Days Payable?

CI Medical Co TSE:3540 70 Days Payable is 21.72 as of Jun. 2025, which is 21% above its 10-year median of 17.97. GuruFocus rates TSE:3540 with a GF Score™ of 70/100 and a GF Value™ of 円2,121.23. The stock has 9 warning signs investors should review.

CI Medical Co's average Accounts Payable for the six months ended in Jun. 2025 was 円3,583 Mil. CI Medical Co's Cost of Goods Sold for the six months ended in Jun. 2025 was 円30,108 Mil. Hence, CI Medical Co's Days Payable for the six months ended in Jun. 2025 was 21.72.

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

TSE:3540' s Days Payable Range Over the Past 10 Years
Min: 4.78   Med: 17.97   Max: 19.89
Current: 18.81

During the past 10 years, CI Medical Co's highest Days Payable was 19.89. The lowest was 4.78. And the median was 17.97.

TSE:3540's Days Payable is not ranked
in the Consumer Packaged Goods industry.
Industry Median: 44.15 vs TSE:3540: 18.81

CI Medical Co's Days Payable increased from Jun. 2024 (17.94) to Jun. 2025 (21.72). It may suggest that CI Medical Co delayed paying its suppliers.


CI Medical Co Days Payable Historical Data

* Premium members only.

The historical data trend for CI Medical 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.

CI Medical Co Days Payable Chart

CI Medical Co Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 18.41 19.01 18.77 18.75 19.89

CI Medical Co Semi-Annual Data
Dec15 Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25
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 19.67 18.41 17.94 16.70 21.72

TSE:3540 vs PG, CL, KMB: Days Payable Comparison

For the Household & Personal Products subindustry, CI Medical 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.


CI Medical Co Days Payable vs Consumer Packaged Goods Industry

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

* The bar in red indicates where CI Medical Co's Days Payable falls into.


TSE:3540
70GF Score
CI Medical Co Ltd TSE:3540
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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CI Medical 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.

CI Medical Co's Days Payable for the fiscal year that ended in Dec. 2024 is calculated as

Days Payable (A: Dec. 2024 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Dec. 2023 ) + Accounts Payable (A: Dec. 2024 )) / count ) / Cost of Goods Sold (A: Dec. 2024 )*Days in Period
=( (1726 + 3311) / 2 ) / 46206*365
=2518.5 / 46206*365
=19.89

CI Medical Co's Days Payable for the quarter that ended in Jun. 2025 is calculated as:

Days Payable (Q: Jun. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Dec. 2024 ) + Accounts Payable (Q: Jun. 2025 )) / count ) / Cost of Goods Sold (Q: Jun. 2025 )*Days in Period
=( (3311 + 3855) / 2 ) / 30108*365 / 2
=3583 / 30108*365 / 2
=21.72

* 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 21.72 mean?
CI Medical Co (TSE:3540) has a Days Payable of 21.72 as of Jun. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on CI Medical Co and its competitors. This is 21% above median its historical median of 17.97. Over the past decade, CI Medical Co's Days Payable has ranged from 4.78 to 19.89.
Is CI Medical Co's Days Payable too high?
CI Medical Co's current Days Payable of 21.72 is 21% above median its 10-year median of 17.97. Over the past 10 years, this metric has ranged from a low of 4.78 to a high of 19.89. The Consumer Packaged Goods industry median Days Payable is 44.15. CI Medical Co's value of 21.72 is 50.8% below this industry median. Overall, CI Medical Co has a GF Score™ of 70/100, reflecting its overall financial health beyond just this single metric.
How does CI Medical Co's Days Payable compare to PG and CL?
CI Medical Co's Days Payable of 21.72 can be compared against companies in the Consumer Packaged Goods industry. The industry median Days Payable is 44.15. CI Medical Co's value of 21.72 is 50.8% below this benchmark. Historically, CI Medical Co's own Days Payable has ranged from 4.78 to 19.89 over the past decade. While the company's 10-year median is 17.97 vs. the industry median of 44.15, CI Medical 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 1,891 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. CI Medical Co's current Days Payable of 21.72 is 50.8% 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 CI Medical 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. CI Medical Co's current Days Payable is 21.72, which is 21% above median its own 10-year median of 17.97. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CI Medical Co stock overvalued right now?
CI Medical Co (TSE:3540) has a current Days Payable of 21.72. The stock's GF Value™ is 円2,121.23, compared to a current price of 円1,492.00 — trading 29.7% below its estimated fair value. The current Days Payable is 21.72, which is 21% above median its 10-year median of 17.97 and 50.8% below the Consumer Packaged Goods industry median of 44.15. CI Medical Co's overall GF Score™ is 70/100 with 9 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 CI Medical Co (TSE:3540), the current Days Payable is 21.72 as of Jun. 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 CI Medical Co (TSE:3540) Overvalued in 2026?

Based on GuruFocus' analysis, CI Medical Co stock appears to be undervalued. The current stock price of 円1,492.00 is trading 29.7% below its estimated GF Value™ of 円2,121.23.

Key valuation signals for TSE:3540:

  • Days Payable: 21.72 (21% above median its 10-year median of 17.97)
  • GF Value™: 円2,121.23 vs. price of 円1,492.00 (29.7% below fair value)
  • GF Score™: 70/100 with 9 warning signs
  • Industry Position: 50.8% below the Consumer Packaged Goods median

No single metric tells the full story. See the TSE:3540 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


CI Medical Co Business Description

Address 2-6 Asahigaoka, Hakusan, Ishikawa, JPN, 924-0004
CI Medical Co Ltd engages in the development, manufacturing, and sales of dental care products. It operates 3D design labs; it offers advertising and marketing services through its website "Dental Mall" and also manages oral health care website "Ci Mall" and "Dental Fit" through which it sells oral health products and dentures. It serves medical cooperatives, dental clinics, dental associations, health centers, dental colleges, veterinary clinics, nursing home care facilities, and dental dealers.
70GF Score

Get the complete analysis for TSE:3540

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

円1,492.00
Price
円2,121.23
GF Value