Nippon Air Conditioning Services Co (TSE:4658) Days Payable: 27.35 (As of Mar. 2026) — 36% Below Median

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TSE:4658 Nippon Air Conditioning Services Co Ltd TSE:4658
84 GF Score
Price 円1,556.00
GF Value 円1,200.05
Valuation Modestly Overvalued
! 2 Warning Signs
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What is Nippon Air Conditioning Services Co Days Payable?

Nippon Air Conditioning Services Co TSE:4658 +0.45% 84 Days Payable is 27.35 as of Mar. 2026, which is 36% below its 10-year median of 42.96. GuruFocus rates TSE:4658 with a GF Score™ of 84/100 and a GF Value™ of 円1,200.05 (Modestly Overvalued). The stock has 2 warning signs investors should review. Among 950 Business Services companies, Nippon Air Conditioning Services Co ranks worse than 64.53% on this metric.

Nippon Air Conditioning Services Co's average Accounts Payable for the three months ended in Mar. 2026 was 円5,275 Mil. Nippon Air Conditioning Services Co's Cost of Goods Sold for the three months ended in Mar. 2026 was 円17,595 Mil. Hence, Nippon Air Conditioning Services Co's Days Payable for the three months ended in Mar. 2026 was 27.35.

The historical rank and industry rank for Nippon Air Conditioning Services Co's Days Payable or its related term are showing as below:

TSE:4658' s Days Payable Range Over the Past 10 Years
Min: 27.85   Med: 42.96   Max: 50.81
Current: 28.17

During the past 13 years, Nippon Air Conditioning Services Co's highest Days Payable was 50.81. The lowest was 27.85. And the median was 42.96.

TSE:4658's Days Payable is ranked worse than
64.53% of 950 companies
in the Business Services industry
Industry Median: 43.895 vs TSE:4658: 28.17

Nippon Air Conditioning Services Co's Days Payable declined from Mar. 2025 (30.36) to Mar. 2026 (27.35). It may suggest that Nippon Air Conditioning Services Co accelerated paying its suppliers.


Nippon Air Conditioning Services Co Days Payable Related Terms


Nippon Air Conditioning Services Co Days Payable Historical Data

* Premium members only.

The historical data trend for Nippon Air Conditioning Services 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.

Nippon Air Conditioning Services Co Days Payable Chart

Nippon Air Conditioning Services Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 42.07 44.53 44.74 43.06 41.77

Nippon Air Conditioning Services Co Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 41.34 27.86 27.44 27.35 36.85

TSE:4658 vs CTAS, CPRT, GPN: Days Payable Comparison

For the Specialty Business Services subindustry, Nippon Air Conditioning Services 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.


Nippon Air Conditioning Services Co Days Payable vs Business Services Industry

For the Business Services industry and Industrials sector, Nippon Air Conditioning Services Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Nippon Air Conditioning Services Co's Days Payable falls into.


TSE:4658
84GF Score
Nippon Air Conditioning Services Co Ltd TSE:4658
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Nippon Air Conditioning Services 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.

Nippon Air Conditioning Services Co's Days Payable for the fiscal year that ended in Mar. 2026 is calculated as

Days Payable (A: Mar. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Mar. 2025 ) + Accounts Payable (A: Mar. 2026 )) / count ) / Cost of Goods Sold (A: Mar. 2026 )*Days in Period
=( (6360 + 6076) / 2 ) / 54333*365
=6218 / 54333*365
=41.77

Nippon Air Conditioning Services Co'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
=( (4473 + 6076) / 2 ) / 17595*365 / 4
=5274.5 / 17595*365 / 4
=27.35

* 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 27.35 mean?
Nippon Air Conditioning Services Co (TSE:4658) has a Days Payable of 27.35 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 Nippon Air Conditioning Services Co and its competitors. This is 36% below median its historical median of 42.96. Over the past decade, Nippon Air Conditioning Services Co's Days Payable has ranged from 27.85 to 50.81. According to the industry distribution chart, Nippon Air Conditioning Services Co ranks #613 out of 950 companies in the Business Services industry, placing it in the top 64.5%.
Is Nippon Air Conditioning Services Co's Days Payable too high?
Nippon Air Conditioning Services Co's current Days Payable of 27.35 is 36% below median its 10-year median of 42.96. Over the past 10 years, this metric has ranged from a low of 27.85 to a high of 50.81. The Business Services industry median Days Payable is 43.90. Nippon Air Conditioning Services Co's value of 27.35 is 37.7% below this industry median. Based on the distribution chart, Nippon Air Conditioning Services Co ranks #613 out of 950 companies in the Business Services industry, which is below the industry midpoint. Overall, Nippon Air Conditioning Services Co has a GF Score™ of 84/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Nippon Air Conditioning Services Co's Days Payable compare to CTAS and CPRT?
According to the Business Services industry distribution chart, Nippon Air Conditioning Services Co ranks #613 out of 950 companies for Days Payable. This places Nippon Air Conditioning Services Co in the lower half of its industry. The industry median Days Payable is 43.90. Nippon Air Conditioning Services Co's value of 27.35 is 37.7% below this benchmark. Historically, Nippon Air Conditioning Services Co's own Days Payable has ranged from 27.85 to 50.81 over the past decade. While the company's 10-year median is 42.96 vs. the industry median of 43.90, Nippon Air Conditioning Services 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 43.90, based on 950 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. Nippon Air Conditioning Services Co's current Days Payable of 27.35 is 37.7% 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 Nippon Air Conditioning Services Co and its competitors. For the Business Services industry, the median Days Payable is 43.90 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Nippon Air Conditioning Services Co's current Days Payable is 27.35, which is 36% below median its own 10-year median of 42.96. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nippon Air Conditioning Services Co stock overvalued right now?
Based on GuruFocus' analysis, Nippon Air Conditioning Services Co (TSE:4658) is currently considered Modestly Overvalued. The stock's GF Value™ is 円1,200.05, compared to a current price of 円1,556.00 — trading 29.7% above its estimated fair value. The current Days Payable is 27.35, which is 36% below median its 10-year median of 42.96 and 37.7% below the Business Services industry median of 43.90. Nippon Air Conditioning Services Co's overall GF Score™ is 84/100 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 Nippon Air Conditioning Services Co (TSE:4658), the current Days Payable is 27.35 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 Nippon Air Conditioning Services Co (TSE:4658) Overvalued in 2026?

Based on GuruFocus' analysis, Nippon Air Conditioning Services Co stock appears to be overvalued. The current stock price of 円1,556.00 is trading 29.7% above its estimated GF Value™ of 円1,200.05. GuruFocus considers Nippon Air Conditioning Services Co to be Modestly Overvalued.

Key valuation signals for TSE:4658:

  • Days Payable: 27.35 (36% below median its 10-year median of 42.96)
  • GF Value™: 円1,200.05 vs. price of 円1,556.00 (29.7% above fair value)
  • GF Score™: 84/100 with 2 warning signs
  • Industry Position: 37.7% below the Business Services median (#613 of 950)

No single metric tells the full story. See the TSE:4658 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Nippon Air Conditioning Services Co Business Description

Other Exchanges 4658:Japan
Address Nagoya Terugaoka No. 239, Meito-ku, Aichi, Nagoya, JPN, 465-0042
Nippon Air Conditioning Services Co Ltd provides maintenance of building facilities, and equipment diagnosis and environment diagnosis.
84GF Score

Get the complete analysis for TSE:4658

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

円1,556.00
Price
円1,200.05
GF Value