Environment Friendly Holdings (TSE:3777) Days Payable: 158.55 (As of Dec. 2025) — 1774% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TSE:3777 Environment Friendly Holdings Corp TSE:3777
49 GF Score
Price 円45.00
GF Value 円4.48
Valuation Significantly Overvalued
! 3 Warning Signs
View Full Analysis

What is Environment Friendly Holdings Days Payable?

Environment Friendly Holdings TSE:3777 49 Days Payable is 158.55 as of Dec. 2025, which is 1774% above its 10-year median of 8.46. GuruFocus rates TSE:3777 with a GF Score™ of 49/100 and a GF Value™ of 円4.48 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 2,611 Software companies, Environment Friendly Holdings ranks better than 54.12% on this metric.

Environment Friendly Holdings's average Accounts Payable for the three months ended in Dec. 2025 was 円163 Mil. Environment Friendly Holdings's Cost of Goods Sold for the three months ended in Dec. 2025 was 円94 Mil. Hence, Environment Friendly Holdings's Days Payable for the three months ended in Dec. 2025 was 158.55.

The historical rank and industry rank for Environment Friendly Holdings's Days Payable or its related term are showing as below:

TSE:3777' s Days Payable Range Over the Past 10 Years
Min: 0.84   Med: 8.46   Max: 111.01
Current: 58.54

During the past 13 years, Environment Friendly Holdings's highest Days Payable was 111.01. The lowest was 0.84. And the median was 8.46.

TSE:3777's Days Payable is ranked better than
54.12% of 2611 companies
in the Software industry
Industry Median: 51.77 vs TSE:3777: 58.54

Environment Friendly Holdings's Days Payable increased from Dec. 2024 (0.00) to Dec. 2025 (158.55). It may suggest that Environment Friendly Holdings delayed paying its suppliers.


Environment Friendly Holdings Days Payable Historical Data

* Premium members only.

The historical data trend for Environment Friendly Holdings'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.

Environment Friendly Holdings Days Payable Chart

Environment Friendly Holdings Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 20.47 11.22 0.84 1.37 111.01

Environment Friendly Holdings Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Dec24 Mar25 Jun25 Sep25 Dec25
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 0.00 23.71 27.42 21.52 158.55

TSE:3777 vs QH, SHOP, UBER: Days Payable Comparison

For the Software - Application subindustry, Environment Friendly Holdings'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.


Environment Friendly Holdings Days Payable vs Software Industry

For the Software industry and Technology sector, Environment Friendly Holdings's Days Payable distribution charts can be found below:

* The bar in red indicates where Environment Friendly Holdings's Days Payable falls into.


TSE:3777
49GF Score
Environment Friendly Holdings Corp TSE:3777
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Environment Friendly Holdings 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.

Environment Friendly Holdings's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as

Days Payable (A: Dec. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Dec. 2024 ) + Accounts Payable (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (72.879 + 284.734) / 2 ) / 587.913*365
=178.8065 / 587.913*365
=111.01

Environment Friendly Holdings's Days Payable for the quarter that ended in Dec. 2025 is calculated as:

Days Payable (Q: Dec. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Sep. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (41.908 + 284.734) / 2 ) / 93.995*365 / 4
=163.321 / 93.995*365 / 4
=158.55

* 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 158.55 mean?
Environment Friendly Holdings (TSE:3777) has a Days Payable of 158.55 as of Dec. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Environment Friendly Holdings and its competitors. This is 1774% above median its historical median of 8.46. Over the past decade, Environment Friendly Holdings' Days Payable has ranged from 0.84 to 111.01. According to the industry distribution chart, Environment Friendly Holdings ranks #1198 out of 2611 companies in the Software industry, placing it in the top 45.9%.
Is Environment Friendly Holdings' Days Payable too high?
Environment Friendly Holdings' current Days Payable of 158.55 is 1774% above median its 10-year median of 8.46. Over the past 10 years, this metric has ranged from a low of 0.84 to a high of 111.01. The Software industry median Days Payable is 51.77. Environment Friendly Holdings' value of 158.55 is 206.3% above this industry median. Based on the distribution chart, Environment Friendly Holdings ranks #1198 out of 2611 companies in the Software industry, which is above the industry midpoint. Overall, Environment Friendly Holdings has a GF Score™ of 49/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Environment Friendly Holdings' Days Payable compare to QH and SHOP?
According to the Software industry distribution chart, Environment Friendly Holdings ranks #1198 out of 2611 companies for Days Payable. This puts Environment Friendly Holdings in the upper half of its industry. The industry median Days Payable is 51.77. Environment Friendly Holdings' value of 158.55 is 206.3% above this benchmark. Historically, Environment Friendly Holdings' own Days Payable has ranged from 0.84 to 111.01 over the past decade. While the company's 10-year median is 8.46 vs. the industry median of 51.77, Environment Friendly Holdings 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 Software company?
The median Days Payable among Software companies is 51.77, based on 2,611 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. Environment Friendly Holdings's current Days Payable of 158.55 is 206.3% 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 Environment Friendly Holdings and its competitors. For the Software industry, the median Days Payable is 51.77 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Environment Friendly Holdings's current Days Payable is 158.55, which is 1774% above median its own 10-year median of 8.46. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Environment Friendly Holdings stock overvalued right now?
Based on GuruFocus' analysis, Environment Friendly Holdings (TSE:3777) is currently considered Significantly Overvalued. The stock's GF Value™ is 円4.48, compared to a current price of 円45.00 — trading 904.5% above its estimated fair value. The current Days Payable is 158.55, which is 1774% above median its 10-year median of 8.46 and 206.3% above the Software industry median of 51.77. Environment Friendly Holdings' overall GF Score™ is 49/100 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 Environment Friendly Holdings (TSE:3777), the current Days Payable is 158.55 as of Dec. 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 Environment Friendly Holdings (TSE:3777) Overvalued in 2026?

Based on GuruFocus' analysis, Environment Friendly Holdings stock appears to be overvalued. The current stock price of 円45.00 is trading 904.5% above its estimated GF Value™ of 円4.48. GuruFocus considers Environment Friendly Holdings to be Significantly Overvalued.

Key valuation signals for TSE:3777:

  • Days Payable: 158.55 (1774% above median its 10-year median of 8.46)
  • GF Value™: 円4.48 vs. price of 円45.00 (904.5% above fair value)
  • GF Score™: 49/100 with 3 warning signs
  • Industry Position: 206.3% above the Software median (#1198 of 2611)

No single metric tells the full story. See the TSE:3777 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Environment Friendly Holdings Business Description

Address 24-9 Nishi-Shinbashi 3-chome, Tokyo Iida Building 9th Floor, Minato-ku, Tokyo, JPN, 105-0003
Environment Friendly Holdings Corp has three segments: Natural Resources & Energy, Reuse Business, and Environmental Business. The Natural Resources & Energy segment deals with biomass, sorghum, solar power development, electricity retail, and energy consulting. The Reuse Business involves selling new and used appliances, ICT platform and web system development, and cybersecurity services. The Environmental Business handles installation, maintenance, and repair of multi-story parking lots, as well as facility management for apartments and office buildings.
49GF Score

Get the complete analysis for TSE:3777

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

円45.00
Price
円4.48
GF Value