CL Holdings (TSE:4286) Days Payable: 68.90 (As of Mar. 2026) — 35% Above Median


TSE:4286 CL Holdings Inc TSE:4286
67 GF Score
Price 円1,111.00
GF Value 円428.34
Valuation Significantly Overvalued
! 3 Warning Signs
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What is CL Holdings Days Payable?

CL Holdings TSE:4286 +2.02% 67 Days Payable is 68.90 as of Mar. 2026, which is 35% above its 10-year median of 51.11. GuruFocus rates TSE:4286 with a GF Score™ of 67/100 and a GF Value™ of 円428.34 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 913 Media - Diversified companies, CL Holdings ranks better than 61.88% on this metric.

CL Holdings's average Accounts Payable for the three months ended in Mar. 2026 was 円4,170 Mil. CL Holdings's Cost of Goods Sold for the three months ended in Mar. 2026 was 円5,523 Mil. Hence, CL Holdings's Days Payable for the three months ended in Mar. 2026 was 68.90.

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

TSE:4286' s Days Payable Range Over the Past 10 Years
Min: 33.27   Med: 51.11   Max: 119.35
Current: 119.35

During the past 13 years, CL Holdings's highest Days Payable was 119.35. The lowest was 33.27. And the median was 51.11.

TSE:4286's Days Payable is ranked better than
61.88% of 913 companies
in the Media - Diversified industry
Industry Median: 83.91 vs TSE:4286: 119.35

CL Holdings's Days Payable increased from Mar. 2025 (62.94) to Mar. 2026 (68.90). It may suggest that CL Holdings delayed paying its suppliers.


CL Holdings Days Payable Historical Data

* Premium members only.

The historical data trend for CL 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.

CL Holdings Days Payable Chart

CL 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 55.90 55.11 50.12 52.10 60.43

CL Holdings 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 62.94 50.16 0.00 0.00 68.90

TSE:4286 vs APP, OMC, TTD: Days Payable Comparison

For the Advertising Agencies subindustry, CL 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.


CL Holdings Days Payable vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, CL Holdings's Days Payable distribution charts can be found below:

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


TSE:4286
67GF Score
CL Holdings Inc TSE:4286
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

CL 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.

CL 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
=( (4102.553 + 4513.621) / 2 ) / 26019.362*365
=4308.087 / 26019.362*365
=60.43

CL Holdings'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: Dec. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (4513.621 + 3826.544) / 2 ) / 5523.117*365 / 4
=4170.0825 / 5523.117*365 / 4
=68.90

* 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 68.90 mean?
CL Holdings (TSE:4286) has a Days Payable of 68.90 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 CL Holdings and its competitors. This is 35% above median its historical median of 51.11. Over the past decade, CL Holdings' Days Payable has ranged from 33.27 to 119.35. According to the industry distribution chart, CL Holdings ranks #348 out of 913 companies in the Media - Diversified industry, placing it in the top 38.1%.
Is CL Holdings' Days Payable too high?
CL Holdings' current Days Payable of 68.90 is 35% above median its 10-year median of 51.11. Over the past 10 years, this metric has ranged from a low of 33.27 to a high of 119.35. The Media - Diversified industry median Days Payable is 83.91. CL Holdings' value of 68.90 is 17.9% below this industry median. Based on the distribution chart, CL Holdings ranks #348 out of 913 companies in the Media - Diversified industry, which is above the industry midpoint. Overall, CL Holdings has a GF Score™ of 67/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does CL Holdings' Days Payable compare to APP and OMC?
According to the Media - Diversified industry distribution chart, CL Holdings ranks #348 out of 913 companies for Days Payable. This puts CL Holdings in the upper half of its industry. The industry median Days Payable is 83.91. CL Holdings' value of 68.90 is 17.9% below this benchmark. Historically, CL Holdings' own Days Payable has ranged from 33.27 to 119.35 over the past decade. While the company's 10-year median is 51.11 vs. the industry median of 83.91, CL Holdings 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 Media - Diversified company?
The median Days Payable among Media - Diversified companies is 83.91, based on 913 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. CL Holdings's current Days Payable of 68.90 is 17.9% 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 CL Holdings and its competitors. For the Media - Diversified industry, the median Days Payable is 83.91 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. CL Holdings's current Days Payable is 68.90, which is 35% above median its own 10-year median of 51.11. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CL Holdings stock overvalued right now?
Based on GuruFocus' analysis, CL Holdings (TSE:4286) is currently considered Significantly Overvalued. The stock's GF Value™ is 円428.34, compared to a current price of 円1,111.00 — trading 159.4% above its estimated fair value. The current Days Payable is 68.90, which is 35% above median its 10-year median of 51.11 and 17.9% below the Media - Diversified industry median of 83.91. CL Holdings' overall GF Score™ is 67/100 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 CL Holdings (TSE:4286), the current Days Payable is 68.90 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.

Is CL Holdings (TSE:4286) Overvalued in 2026?

Based on GuruFocus' analysis, CL Holdings stock appears to be overvalued. The current stock price of 円1,111.00 is trading 159.4% above its estimated GF Value™ of 円428.34. GuruFocus considers CL Holdings to be Significantly Overvalued.

Key valuation signals for TSE:4286:

  • Days Payable: 68.90 (35% above median its 10-year median of 51.11)
  • GF Value™: 円428.34 vs. price of 円1,111.00 (159.4% above fair value)
  • GF Score™: 67/100 with 3 warning signs
  • Industry Position: 17.9% below the Media - Diversified median (#348 of 913)

No single metric tells the full story. See the TSE:4286 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


CL Holdings Business Description

Address 2-20 Akasaka 5-chome, Akasaka Park Building, 16th Floor, Minato-ku, Tokyo, JPN, 150-0001
CL Holdings Inc formerly Legs Co Ltd is engaged in marketing and sales promotion services. The company provides planning, designing, developing premium goods, free giveaways, sampling, promotional events and web promotion.
67GF Score

Get the complete analysis for TSE:4286

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

円1,111.00
Price
円428.34
GF Value