STUDIO ATAO CoTSE:3550 +1.76%75 Days Payable is 20.90 as of Feb. 2026, which is 19% above its 10-year median of 17.51. GuruFocus rates TSE:3550 with a GF Score™ of 75/100 and a GF Value™ of 円245.53 (Fairly Valued). The stock has 3 warning signs investors should review. Among 1,014 Manufacturing - Apparel & Accessories companies, STUDIO ATAO Co ranks worse than 85.9% on this metric.
The historical rank and industry rank for STUDIO ATAO Co's Days Payable or its related term are showing as below:
TSE:3550'
s Days Payable Range Over the Past 10 Years
Min: 11.22 Med: 17.51 Max: 29.36
Current: 20.28
During the past 11 years, STUDIO ATAO Co's highest Days Payable was 29.36. The lowest was 11.22. And the median was 17.51.
TSE:3550's Days Payable is ranked worse than 85.9% of 1014
companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 54.045
vs TSE:3550: 20.28
STUDIO ATAO Co's Days Payable
increased
from Feb. 2025 (13.62) to Feb. 2026 (20.90).
It may suggest that STUDIO ATAO Codelayed paying its suppliers.
STUDIO ATAO Co Days Payable Related Terms
STUDIO ATAO Co Days Payable Historical Data
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The historical data trend for STUDIO ATAO 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:3550 vs NKE, DECK, ONON: Days Payable Comparison
For the Footwear & Accessories subindustry, STUDIO ATAO 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.
STUDIO ATAO Co Days Payable vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, STUDIO ATAO Co's Days Payable distribution charts can be found below:
* The bar in red indicates where STUDIO ATAO 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.
STUDIO ATAO Co's Days Payable for the fiscal year that ended in Feb. 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.
STUDIO ATAO Co (TSE:3550) has a Days Payable of 20.90 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 STUDIO ATAO Co and its competitors. This is 19% above median its historical median of 17.51. Over the past decade, STUDIO ATAO Co's Days Payable has ranged from 11.22 to 29.36. According to the industry distribution chart, STUDIO ATAO Co ranks #871 out of 1014 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 85.9%.
Is STUDIO ATAO Co's Days Payable too high?
STUDIO ATAO Co's current Days Payable of 20.90 is 19% above median its 10-year median of 17.51. Over the past 10 years, this metric has ranged from a low of 11.22 to a high of 29.36. The Manufacturing - Apparel & Accessories industry median Days Payable is 54.05. STUDIO ATAO Co's value of 20.90 is 61.3% below this industry median. Based on the distribution chart, STUDIO ATAO Co ranks #871 out of 1014 companies in the Manufacturing - Apparel & Accessories industry, which is in the bottom quartile relative to peers. Overall, STUDIO ATAO Co has a GF Score™ of 75/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does STUDIO ATAO Co's Days Payable compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, STUDIO ATAO Co ranks #871 out of 1014 companies for Days Payable. This places STUDIO ATAO Co in the lower half of its industry. The industry median Days Payable is 54.05. STUDIO ATAO Co's value of 20.90 is 61.3% below this benchmark. Historically, STUDIO ATAO Co's own Days Payable has ranged from 11.22 to 29.36 over the past decade. While the company's 10-year median is 17.51 vs. the industry median of 54.05, STUDIO ATAO 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 54.05, based on 1,014 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. STUDIO ATAO Co's current Days Payable of 20.90 is 61.3% 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 STUDIO ATAO Co and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Days Payable is 54.05 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. STUDIO ATAO Co's current Days Payable is 20.90, which is 19% above median its own 10-year median of 17.51. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is STUDIO ATAO Co stock overvalued right now?
Based on GuruFocus' analysis, STUDIO ATAO Co (TSE:3550) is currently considered Fairly Valued. The stock's GF Value™ is 円245.53, compared to a current price of 円231.00 — trading 5.9% below its estimated fair value. The current Days Payable is 20.90, which is 19% above median its 10-year median of 17.51 and 61.3% below the Manufacturing - Apparel & Accessories industry median of 54.05. STUDIO ATAO Co's overall GF Score™ is 75/100 with 3 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 STUDIO ATAO Co (TSE:3550), the current Days Payable is 20.90 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 STUDIO ATAO Co (TSE:3550) Overvalued in 2026?
Based on GuruFocus' analysis, STUDIO ATAO Co stock appears to be undervalued.
The current stock price of 円231.00 is trading 5.9% below its estimated GF Value™ of 円245.53.
GuruFocus considers STUDIO ATAO Co to be Fairly Valued.
Key valuation signals for TSE:3550:
Days Payable: 20.90 (19% above median its 10-year median of 17.51)
GF Value™: 円245.53 vs. price of 円231.00 (5.9% below fair value)
Industry Position: 61.3% below the Manufacturing - Apparel & Accessories median (#871 of 1014)
No single metric tells the full story. See the TSE:3550 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
STUDIO ATAO Co Ltd design and sells bags and purses. The company also manages direct retail stores and internet stores. The firm engages in the planning and sale of original bags, wallets. It also administers and manages stores; produces and operates Internet shops; and plans and produces paper media, including illustrations, as well as engages in character planning, creation, planning, and production of promotional goods, such as novelties.
75GF Score
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