Miyoshi Oil & Fat Co (TSE:4404) Days Payable: 99.00 (As of Dec. 2025) — Near 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:4404 Miyoshi Oil & Fat Co Ltd TSE:4404
69 GF Score
Price 円1,893.00
GF Value 円1,571.87
Valuation Modestly Overvalued
! 2 Warning Signs
View Full Analysis

What is Miyoshi Oil & Fat Co Days Payable?

Miyoshi Oil & Fat Co TSE:4404 +1.12% 69 Days Payable is 99.00 as of Dec. 2025, which is 7% above its 10-year median of 92.20. GuruFocus rates TSE:4404 with a GF Score™ of 69/100 and a GF Value™ of 円1,571.87 (Modestly Overvalued). The stock has 2 warning signs investors should review. Among 1,889 Consumer Packaged Goods companies, Miyoshi Oil & Fat Co ranks better than 81.63% on this metric.

Miyoshi Oil & Fat Co's average Accounts Payable for the six months ended in Dec. 2025 was 円13,069 Mil. Miyoshi Oil & Fat Co's Cost of Goods Sold for the six months ended in Dec. 2025 was 円24,092 Mil. Hence, Miyoshi Oil & Fat Co's Days Payable for the six months ended in Dec. 2025 was 99.00.

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

TSE:4404' s Days Payable Range Over the Past 10 Years
Min: 84.32   Med: 92.2   Max: 106.12
Current: 95.08

During the past 13 years, Miyoshi Oil & Fat Co's highest Days Payable was 106.12. The lowest was 84.32. And the median was 92.20.

TSE:4404's Days Payable is ranked better than
81.63% of 1889 companies
in the Consumer Packaged Goods industry
Industry Median: 44.15 vs TSE:4404: 95.08

Miyoshi Oil & Fat Co's Days Payable increased from Dec. 2024 (90.15) to Dec. 2025 (99.00). It may suggest that Miyoshi Oil & Fat Co delayed paying its suppliers.


Miyoshi Oil & Fat Co Days Payable Historical Data

* Premium members only.

The historical data trend for Miyoshi Oil & Fat 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.

Miyoshi Oil & Fat Co Days Payable Chart

Miyoshi Oil & Fat Co 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 85.89 98.01 106.12 96.91 93.17

Miyoshi Oil & Fat Co Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 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 98.33 98.59 90.15 93.07 99.00

TSE:4404 vs KHC, GIS: Days Payable Comparison

For the Packaged Foods subindustry, Miyoshi Oil & Fat 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.


Miyoshi Oil & Fat Co Days Payable vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Miyoshi Oil & Fat Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Miyoshi Oil & Fat Co's Days Payable falls into.


TSE:4404
69GF Score
Miyoshi Oil & Fat Co Ltd TSE:4404
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Miyoshi Oil & Fat 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.

Miyoshi Oil & Fat 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
=( (11535 + 13076) / 2 ) / 48209*365
=12305.5 / 48209*365
=93.17

Miyoshi Oil & Fat 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: Jun. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (13062 + 13076) / 2 ) / 24092*365 / 2
=13069 / 24092*365 / 2
=99.00

* 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 99.00 mean?
Miyoshi Oil & Fat Co (TSE:4404) has a Days Payable of 99.00 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 Miyoshi Oil & Fat Co and its competitors. This is near median its historical median of 92.20. Over the past decade, Miyoshi Oil & Fat Co's Days Payable has ranged from 84.32 to 106.12. According to the industry distribution chart, Miyoshi Oil & Fat Co ranks #347 out of 1889 companies in the Consumer Packaged Goods industry, placing it in the top 18.4%.
Is Miyoshi Oil & Fat Co's Days Payable too high?
Miyoshi Oil & Fat Co's current Days Payable of 99.00 is near median its 10-year median of 92.20. Over the past 10 years, this metric has ranged from a low of 84.32 to a high of 106.12. The Consumer Packaged Goods industry median Days Payable is 44.15. Miyoshi Oil & Fat Co's value of 99.00 is 124.2% above this industry median. Based on the distribution chart, Miyoshi Oil & Fat Co ranks #347 out of 1889 companies in the Consumer Packaged Goods industry, which is in the top quartile — a strong position relative to peers. Overall, Miyoshi Oil & Fat Co has a GF Score™ of 69/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Miyoshi Oil & Fat Co's Days Payable compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Miyoshi Oil & Fat Co ranks #347 out of 1889 companies for Days Payable. This places Miyoshi Oil & Fat Co in the top 18% of its industry — outperforming the majority of peers. The industry median Days Payable is 44.15. Miyoshi Oil & Fat Co's value of 99.00 is 124.2% above this benchmark. Historically, Miyoshi Oil & Fat Co's own Days Payable has ranged from 84.32 to 106.12 over the past decade. While the company's 10-year median is 92.20 vs. the industry median of 44.15, Miyoshi Oil & Fat Co 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 Consumer Packaged Goods company?
The median Days Payable among Consumer Packaged Goods companies is 44.15, based on 1,889 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. Miyoshi Oil & Fat Co's current Days Payable of 99.00 is 124.2% 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 Miyoshi Oil & Fat Co and its competitors. For the Consumer Packaged Goods industry, the median Days Payable is 44.15 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Miyoshi Oil & Fat Co's current Days Payable is 99.00, which is near median its own 10-year median of 92.20. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Miyoshi Oil & Fat Co stock overvalued right now?
Based on GuruFocus' analysis, Miyoshi Oil & Fat Co (TSE:4404) is currently considered Modestly Overvalued. The stock's GF Value™ is 円1,571.87, compared to a current price of 円1,893.00 — trading 20.4% above its estimated fair value. The current Days Payable is 99.00, which is near median its 10-year median of 92.20 and 124.2% above the Consumer Packaged Goods industry median of 44.15. Miyoshi Oil & Fat Co's overall GF Score™ is 69/100 with 2 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 Miyoshi Oil & Fat Co (TSE:4404), the current Days Payable is 99.00 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 Miyoshi Oil & Fat Co (TSE:4404) Overvalued in 2026?

Based on GuruFocus' analysis, Miyoshi Oil & Fat Co stock appears to be overvalued. The current stock price of 円1,893.00 is trading 20.4% above its estimated GF Value™ of 円1,571.87. GuruFocus considers Miyoshi Oil & Fat Co to be Modestly Overvalued.

Key valuation signals for TSE:4404:

  • Days Payable: 99.00 (near median its 10-year median of 92.20)
  • GF Value™: 円1,571.87 vs. price of 円1,893.00 (20.4% above fair value)
  • GF Score™: 69/100 with 2 warning signs
  • Industry Position: 124.2% above the Consumer Packaged Goods median (#347 of 1889)

No single metric tells the full story. See the TSE:4404 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Miyoshi Oil & Fat Co Business Description

Address 66-1 Horikiri 4-chome, Katsushika-ku, Tokyo, JPN
Miyoshi Oil & Fat Co Ltd is engaged in the manufacture and sale of margarine, shortenings, lard, whipped cream, and powdered and other edible processed fats and oils. The company has two reportable segments: Food Business and Oil and Chemical Business. Food Business includes margarine, shortening, lard, powdered oils and fats, whipped cream, and other edible processed oils and fats. The oil and chemical business includes fatty acids, glycerin, industrial soap, other industrial oils and fats, textile treatment agents, defoamers, cosmetic raw materials, Heavy metal collectors, heavy metal fixers, and other various surfactants.
69GF Score

Get the complete analysis for TSE:4404

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

円1,893.00
Price
円1,571.87
GF Value