F&F (TSE:357A) Days Payable: 67.08 (As of Mar. 2026) — Near Median

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TSE:357A F&F Inc TSE:357A
20 GF Score
Price 円6,240.00
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What is F&F Days Payable?

F&F TSE:357A 20 Days Payable is 67.08 as of Mar. 2026, which is 6% below its 10-year median of 71.32. GuruFocus rates TSE:357A with a GF Score™ of 20/100.

F&F's average Accounts Payable for the six months ended in Mar. 2026 was 円921 Mil. F&F's Cost of Goods Sold for the six months ended in Mar. 2026 was 円2,505 Mil. Hence, F&F's Days Payable for the six months ended in Mar. 2026 was 67.08.

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

TSE:357A' s Days Payable Range Over the Past 10 Years
Min: 69.6   Med: 71.32   Max: 75.48
Current: 69.6

During the past 3 years, F&F's highest Days Payable was 75.48. The lowest was 69.60. And the median was 71.32.

TSE:357A's Days Payable is not ranked
in the Healthcare Providers & Services industry.
Industry Median: 57.08 vs TSE:357A: 69.60

F&F's Days Payable declined from Mar. 2025 (73.39) to Mar. 2026 (67.08). It may suggest that F&F accelerated paying its suppliers.


F&F Days Payable Historical Data

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The historical data trend for F&F'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.

F&F Days Payable Chart

F&F Annual Data
Trend Mar24 Mar25 Mar26
Days Payable
71.32 75.48 70.01

F&F Semi-Annual Data
Mar23 Mar24 Sep24 Mar25 Sep25 Mar26
Days Payable Get a 7-Day Free Trial 0.00 71.96 73.39 71.88 67.08

TSE:357A vs : Days Payable Comparison

For the Medical Care Facilities subindustry, F&F'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.


F&F Days Payable vs Healthcare Providers & Services Industry

For the Healthcare Providers & Services industry and Healthcare sector, F&F's Days Payable distribution charts can be found below:

* The bar in red indicates where F&F's Days Payable falls into.


TSE:357A
20GF Score
F&F Inc TSE:357A
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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F&F 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.

F&F's Days Payable for the fiscal year that ended in Mar. 2026 is calculated as

Days Payable (A: Mar. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Mar. 2025 ) + Accounts Payable (A: Mar. 2026 )) / count ) / Cost of Goods Sold (A: Mar. 2026 )*Days in Period
=( (930.911 + 928.106) / 2 ) / 4846.029*365
=929.5085 / 4846.029*365
=70.01

F&F's Days Payable for the quarter that ended in Mar. 2026 is calculated as:

Days Payable (Q: Mar. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Sep. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (913.34 + 928.106) / 2 ) / 2504.88*365 / 2
=920.723 / 2504.88*365 / 2
=67.08

* 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 67.08 mean?
F&F (TSE:357A) has a Days Payable of 67.08 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 F&F and its competitors. This is near median its historical median of 71.32. Over the past decade, F&F's Days Payable has ranged from 69.60 to 75.48.
Is F&F's Days Payable too high?
F&F's current Days Payable of 67.08 is near median its 10-year median of 71.32. Over the past 10 years, this metric has ranged from a low of 69.60 to a high of 75.48. The Healthcare Providers & Services industry median Days Payable is 57.08. F&F's value of 67.08 is 17.5% above this industry median. Overall, F&F has a GF Score™ of 20/100, reflecting its overall financial health beyond just this single metric.
How does F&F's Days Payable compare to ?
F&F's Days Payable of 67.08 can be compared against companies in the Healthcare Providers & Services industry. The industry median Days Payable is 57.08. F&F's value of 67.08 is 17.5% above this benchmark. Historically, F&F's own Days Payable has ranged from 69.60 to 75.48 over the past decade. While the company's 10-year median is 71.32 vs. the industry median of 57.08, F&F 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 Healthcare Providers & Services company?
The median Days Payable among Healthcare Providers & Services companies is 57.08, based on 605 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. F&F's current Days Payable of 67.08 is 17.5% 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 F&F and its competitors. For the Healthcare Providers & Services industry, the median Days Payable is 57.08 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. F&F's current Days Payable is 67.08, which is near median its own 10-year median of 71.32. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is F&F stock overvalued right now?
F&F (TSE:357A) has a current Days Payable of 67.08. The current Days Payable is 67.08, which is near median its 10-year median of 71.32 and 17.5% above the Healthcare Providers & Services industry median of 57.08. F&F's overall GF Score™ is 20/100. 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 F&F (TSE:357A), the current Days Payable is 67.08 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.

F&F Business Description

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Address 1479-4 Uekamicho, Tochigi Prefecture, Sano, JPN, 327-0832
F&F Inc is a company that creates pharmacies of the future through its insurance pharmacy business and healthcare system development. The services offered by the company are Health Check System, Insurance Pharmacy, Family pharmacist, Medical Mall, Home medical care, Business start-up support, and Nutritional and dietary advice.
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円6,240.00
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