Unitedllective Co (TSE:3557) Days Payable: 54.12 (As of Feb. 2026) — Near Median

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TSE:3557 United & Collective Co Ltd TSE:3557
58 GF Score
Price 円547.00
GF Value 円861.85
Valuation Significantly Undervalued
! 3 Warning Signs
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What is Unitedllective Co Days Payable?

Unitedllective Co TSE:3557 -0.73% 58 Days Payable is 54.12 as of Feb. 2026, which is 0% below its 10-year median of 54.20. GuruFocus rates TSE:3557 with a GF Score™ of 58/100 and a GF Value™ of 円861.85 (Significantly Undervalued). The stock has 3 warning signs investors should review. Among 352 Restaurants companies, Unitedllective Co ranks better than 71.59% on this metric.

Unitedllective Co's average Accounts Payable for the six months ended in Feb. 2026 was 円245 Mil. Unitedllective Co's Cost of Goods Sold for the six months ended in Feb. 2026 was 円827 Mil. Hence, Unitedllective Co's Days Payable for the six months ended in Feb. 2026 was 54.12.

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

TSE:3557' s Days Payable Range Over the Past 10 Years
Min: 43.36   Med: 54.2   Max: 99.24
Current: 53.78

During the past 12 years, Unitedllective Co's highest Days Payable was 99.24. The lowest was 43.36. And the median was 54.20.

TSE:3557's Days Payable is ranked better than
71.59% of 352 companies
in the Restaurants industry
Industry Median: 35.46 vs TSE:3557: 53.78

Unitedllective Co's Days Payable declined from Feb. 2025 (54.77) to Feb. 2026 (54.12). It may suggest that Unitedllective Co accelerated paying its suppliers.


Unitedllective Co Days Payable Historical Data

* Premium members only.

The historical data trend for Unitedllective 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.

Unitedllective Co Days Payable Chart

Unitedllective Co Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 62.63 49.67 54.30 52.97 54.10

Unitedllective Co Semi-Annual Data
Feb16 Feb17 Aug17 Feb18 Aug18 Feb19 Aug19 Feb20 Aug20 Feb21 Aug21 Feb22 Aug22 Feb23 Aug23 Feb24 Aug24 Feb25 Aug25 Feb26
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 54.87 51.67 54.77 53.15 54.12

TSE:3557 vs MCD, SBUX, YUM: Days Payable Comparison

For the Restaurants subindustry, Unitedllective 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.


Unitedllective Co Days Payable vs Restaurants Industry

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

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


TSE:3557
58GF Score
United & Collective Co Ltd TSE:3557
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Unitedllective 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.

Unitedllective Co's Days Payable for the fiscal year that ended in Feb. 2026 is calculated as

Days Payable (A: Feb. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Feb. 2025 ) + Accounts Payable (A: Feb. 2026 )) / count ) / Cost of Goods Sold (A: Feb. 2026 )*Days in Period
=( (247.778 + 247.338) / 2 ) / 1670.364*365
=247.558 / 1670.364*365
=54.10

Unitedllective 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: Aug. 2025 ) + Accounts Payable (Q: Feb. 2026 )) / count ) / Cost of Goods Sold (Q: Feb. 2026 )*Days in Period
=( (243.28 + 247.338) / 2 ) / 827.284*365 / 2
=245.309 / 827.284*365 / 2
=54.12

* 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 54.12 mean?
Unitedllective Co (TSE:3557) has a Days Payable of 54.12 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 Unitedllective Co and its competitors. This is near median its historical median of 54.20. Over the past decade, Unitedllective Co's Days Payable has ranged from 43.36 to 99.24. According to the industry distribution chart, Unitedllective Co ranks #100 out of 352 companies in the Restaurants industry, placing it in the top 28.4%.
Is Unitedllective Co's Days Payable too high?
Unitedllective Co's current Days Payable of 54.12 is near median its 10-year median of 54.20. Over the past 10 years, this metric has ranged from a low of 43.36 to a high of 99.24. The Restaurants industry median Days Payable is 35.46. Unitedllective Co's value of 54.12 is 52.6% above this industry median. Based on the distribution chart, Unitedllective Co ranks #100 out of 352 companies in the Restaurants industry, which is above the industry midpoint. Overall, Unitedllective Co has a GF Score™ of 58/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Unitedllective Co's Days Payable compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Unitedllective Co ranks #100 out of 352 companies for Days Payable. This puts Unitedllective Co in the upper half of its industry. The industry median Days Payable is 35.46. Unitedllective Co's value of 54.12 is 52.6% above this benchmark. Historically, Unitedllective Co's own Days Payable has ranged from 43.36 to 99.24 over the past decade. While the company's 10-year median is 54.20 vs. the industry median of 35.46, Unitedllective Co has consistently been above 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 35.46, based on 352 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. Unitedllective Co's current Days Payable of 54.12 is 52.6% above 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 Unitedllective Co and its competitors. For the Restaurants industry, the median Days Payable is 35.46 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Unitedllective Co's current Days Payable is 54.12, which is near median its own 10-year median of 54.20. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Unitedllective Co stock overvalued right now?
Based on GuruFocus' analysis, Unitedllective Co (TSE:3557) is currently considered Significantly Undervalued. The stock's GF Value™ is 円861.85, compared to a current price of 円547.00 — trading 36.5% below its estimated fair value. The current Days Payable is 54.12, which is near median its 10-year median of 54.20 and 52.6% above the Restaurants industry median of 35.46. Unitedllective Co's overall GF Score™ is 58/100 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 Unitedllective Co (TSE:3557), the current Days Payable is 54.12 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 Unitedllective Co (TSE:3557) Overvalued in 2026?

Based on GuruFocus' analysis, Unitedllective Co stock appears to be undervalued. The current stock price of 円547.00 is trading 36.5% below its estimated GF Value™ of 円861.85. GuruFocus considers Unitedllective Co to be Significantly Undervalued.

Key valuation signals for TSE:3557:

  • Days Payable: 54.12 (near median its 10-year median of 54.20)
  • GF Value™: 円861.85 vs. price of 円547.00 (36.5% below fair value)
  • GF Score™: 58/100 with 3 warning signs
  • Industry Position: 52.6% above the Restaurants median (#100 of 352)

No single metric tells the full story. See the TSE:3557 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Unitedllective Co Business Description

Address 2-5-1 Kojimachi, Chiyoda-ku, Tokyo, JPN, 107-6023
United & Collective Co Ltd is engaged in Management of restaurants. It operates a Japanese-style pub. The restaurant specializes in chicken under the brands Kokoro, a Japanese restaurant and 3rd Burger, a hamburger cafe in Tokyo.
58GF Score

Get the complete analysis for TSE:3557

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

円547.00
Price
円861.85
GF Value