Hikari Business Form CoTSE:3948 -0.79%55 Days Payable is 34.60 as of Dec. 2025, which is 29% below its 10-year median of 48.72. GuruFocus rates TSE:3948 with a GF Score™ of 55/100 and a GF Value™ of 円673.57 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 945 Business Services companies, Hikari Business Form Co ranks worse than 60.11% on this metric.
* 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:3948 vs CTAS, CPRT, ULS: Days Payable Comparison
For the Specialty Business Services subindustry, Hikari Business Form 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.
Hikari Business Form Co Days Payable vs Business Services Industry
For the Business Services industry and Industrials sector, Hikari Business Form Co's Days Payable distribution charts can be found below:
* The bar in red indicates where Hikari Business Form 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.
Hikari Business Form Co's Days Payable for the fiscal year that ended in Dec. 2025 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.
Hikari Business Form Co (TSE:3948) has a Days Payable of 34.60 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 Hikari Business Form Co and its competitors. This is 29% below median its historical median of 48.72. Over the past decade, Hikari Business Form Co's Days Payable has ranged from 29.60 to 60.10. According to the industry distribution chart, Hikari Business Form Co ranks #568 out of 945 companies in the Business Services industry, placing it in the top 60.1%.
Is Hikari Business Form Co's Days Payable too high?
Hikari Business Form Co's current Days Payable of 34.60 is 29% below median its 10-year median of 48.72. Over the past 10 years, this metric has ranged from a low of 29.60 to a high of 60.10. The Business Services industry median Days Payable is 46.11. Hikari Business Form Co's value of 34.60 is 25% below this industry median. Based on the distribution chart, Hikari Business Form Co ranks #568 out of 945 companies in the Business Services industry, which is below the industry midpoint. Overall, Hikari Business Form Co has a GF Score™ of 55/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Hikari Business Form Co's Days Payable compare to CTAS and CPRT?
According to the Business Services industry distribution chart, Hikari Business Form Co ranks #568 out of 945 companies for Days Payable. This places Hikari Business Form Co in the lower half of its industry. The industry median Days Payable is 46.11. Hikari Business Form Co's value of 34.60 is 25% below this benchmark. Historically, Hikari Business Form Co's own Days Payable has ranged from 29.60 to 60.10 over the past decade. While the company's 10-year median is 48.72 vs. the industry median of 46.11, Hikari Business Form 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 Business Services company?
The median Days Payable among Business Services companies is 46.11, based on 945 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. Hikari Business Form Co's current Days Payable of 34.60 is 25% 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 Hikari Business Form Co and its competitors. For the Business Services industry, the median Days Payable is 46.11 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Hikari Business Form Co's current Days Payable is 34.60, which is 29% below median its own 10-year median of 48.72. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Hikari Business Form Co stock overvalued right now?
Based on GuruFocus' analysis, Hikari Business Form Co (TSE:3948) is currently considered Significantly Overvalued. The stock's GF Value™ is 円673.57, compared to a current price of 円1,131.00 — trading 67.9% above its estimated fair value. The current Days Payable is 34.60, which is 29% below median its 10-year median of 48.72 and 25% below the Business Services industry median of 46.11. Hikari Business Form Co's overall GF Score™ is 55/100 with 6 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 Hikari Business Form Co (TSE:3948), the current Days Payable is 34.60 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 Hikari Business Form Co (TSE:3948) Overvalued in 2026?
Based on GuruFocus' analysis, Hikari Business Form Co stock appears to be overvalued.
The current stock price of 円1,131.00 is trading 67.9% above its estimated GF Value™ of 円673.57.
GuruFocus considers Hikari Business Form Co to be Significantly Overvalued.
Key valuation signals for TSE:3948:
Days Payable: 34.60 (29% below median its 10-year median of 48.72)
GF Value™: 円673.57 vs. price of 円1,131.00 (67.9% above fair value)
Industry Position: 25% below the Business Services median (#568 of 945)
No single metric tells the full story. See the TSE:3948 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Hikari Business Form Co Ltd is engaged in providing printing services. The services offered by the company are commercial printing, business process outsourcing, post process, web solution, DPP, and others.
55GF Score
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