Furubayashi Shiko Co (TSE:3944) Days Payable: 0.00 (As of Dec. 2025)


TSE:3944 Furubayashi Shiko Co Ltd TSE:3944
66 GF Score
Price 円2,429.00
GF Value 円2,083.63
Valuation Modestly Overvalued
! 4 Warning Signs
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What is Furubayashi Shiko Co Days Payable?

Furubayashi Shiko Co TSE:3944 +2.06% 66 Days Payable is 0.00 as of Dec. 2025. GuruFocus rates TSE:3944 with a GF Score™ of 66/100 and a GF Value™ of 円2,083.63 (Modestly Overvalued). The stock has 4 warning signs investors should review. Among 380 Packaging & Containers companies, Furubayashi Shiko Co ranks better than 81.32% on this metric.

Furubayashi Shiko Co's average Accounts Payable for the three months ended in Dec. 2025 was 円3,970 Mil. Furubayashi Shiko Co's Cost of Goods Sold for the three months ended in Dec. 2025 was 円0 Mil.

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

TSE:3944' s Days Payable Range Over the Past 10 Years
Min: 17.57   Med: 99.9   Max: 109.74
Current: 105.06

During the past 13 years, Furubayashi Shiko Co's highest Days Payable was 109.74. The lowest was 17.57. And the median was 99.90.

TSE:3944's Days Payable is ranked better than
81.32% of 380 companies
in the Packaging & Containers industry
Industry Median: 57.4 vs TSE:3944: 105.06

Furubayashi Shiko Co's Days Payable stayed the same from Dec. 2024 (0.00) to Dec. 2025 (0.00). stayed the same


Furubayashi Shiko Co Days Payable Historical Data

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The historical data trend for Furubayashi Shiko 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.

Furubayashi Shiko Co Days Payable Chart

Furubayashi Shiko Co Annual Data
Trend Mar16 Mar17 Mar18 Mar19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 98.44 103.18 109.74 108.62 107.63

Furubayashi Shiko Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 116.54 106.00 0.00 0.00 92.70

TSE:3944 vs SW, PKG, IP: Days Payable Comparison

For the Packaging & Containers subindustry, Furubayashi Shiko 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.


Furubayashi Shiko Co Days Payable vs Packaging & Containers Industry

For the Packaging & Containers industry and Consumer Cyclical sector, Furubayashi Shiko Co's Days Payable distribution charts can be found below:

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


TSE:3944
66GF Score
Furubayashi Shiko Co Ltd TSE:3944
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Furubayashi Shiko 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.

Furubayashi Shiko Co'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
=( (4647.144 + 4142.993) / 2 ) / 14904.321*365
=4395.0685 / 14904.321*365
=107.63

Furubayashi Shiko Co'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
=( (3797 + 4142.993) / 2 ) / 0*365 / 4
=3969.9965 / 0*365 / 4
=N/A

* 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 0.00 mean?
Furubayashi Shiko Co (TSE:3944) has a Days Payable of 0.00 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 Furubayashi Shiko Co and its competitors. Over the past decade, Furubayashi Shiko Co's Days Payable has ranged from 17.57 to 109.74. According to the industry distribution chart, Furubayashi Shiko Co ranks #71 out of 380 companies in the Packaging & Containers industry, placing it in the top 18.7%.
Is Furubayashi Shiko Co's Days Payable too high?
Furubayashi Shiko Co's current Days Payable is 0.00. Over the past 10 years, this metric has ranged from a low of 17.57 to a high of 109.74. Based on the distribution chart, Furubayashi Shiko Co ranks #71 out of 380 companies in the Packaging & Containers industry, which is in the top quartile — a strong position relative to peers. Overall, Furubayashi Shiko Co has a GF Score™ of 66/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Furubayashi Shiko Co's Days Payable compare to SW and PKG?
According to the Packaging & Containers industry distribution chart, Furubayashi Shiko Co ranks #71 out of 380 companies for Days Payable. This places Furubayashi Shiko Co in the top 19% of its industry — outperforming the majority of peers. The industry median Days Payable is 57.40. Historically, Furubayashi Shiko Co's own Days Payable has ranged from 17.57 to 109.74 over the past decade. 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 Packaging & Containers company?
The median Days Payable among Packaging & Containers companies is 57.40, based on 380 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. 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 Furubayashi Shiko Co and its competitors. For the Packaging & Containers industry, the median Days Payable is 57.40 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Furubayashi Shiko Co's current Days Payable is 0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Furubayashi Shiko Co stock overvalued right now?
Based on GuruFocus' analysis, Furubayashi Shiko Co (TSE:3944) is currently considered Modestly Overvalued. The stock's GF Value™ is 円2,083.63, compared to a current price of 円2,429.00 — trading 16.6% above its estimated fair value. The current Days Payable is 0.00. Furubayashi Shiko Co's overall GF Score™ is 66/100 with 4 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 Furubayashi Shiko Co (TSE:3944), the current Days Payable is 0.00 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 Furubayashi Shiko Co (TSE:3944) Overvalued in 2026?

Based on GuruFocus' analysis, Furubayashi Shiko Co stock appears to be overvalued. The current stock price of 円2,429.00 is trading 16.6% above its estimated GF Value™ of 円2,083.63. GuruFocus considers Furubayashi Shiko Co to be Modestly Overvalued.

Key valuation signals for TSE:3944:

  • Days Payable: 0.00
  • GF Value™: 円2,083.63 vs. price of 円2,429.00 (16.6% above fair value)
  • GF Score™: 66/100 with 4 warning signs

No single metric tells the full story. See the TSE:3944 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Furubayashi Shiko Co Business Description

Address Otedori 3-1-12, Yubinbango, Chuo-ku, Osaka, JPN, 5400021
Furubayashi Shiko Co Ltd is a Japan based manufacturer of printed paper products such as printed paperboard containers for packaging food, liquors, and detergents. The products offered by the company are paper cartons, containers, roll-up packaging materials, labels and other packaging materials, packaging systems, contracts, and others.
66GF Score

Get the complete analysis for TSE:3944

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

円2,429.00
Price
円2,083.63
GF Value