Central Sports Co (TSE:4801) Days Payable: 0.93 (As of Mar. 2026) — 13% Below Median


TSE:4801 Central Sports Co Ltd TSE:4801
65 GF Score
Price 円2,389.00
GF Value 円2,647.43
Valuation Modestly Undervalued
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What is Central Sports Co Days Payable?

Central Sports Co TSE:4801 +0.25% 65 Days Payable is 0.93 as of Mar. 2026, which is 13% below its 10-year median of 1.07. GuruFocus rates TSE:4801 with a GF Score™ of 65/100 and a GF Value™ of 円2,647.43 (Modestly Undervalued). Among 776 Travel & Leisure companies, Central Sports Co ranks worse than 99.48% on this metric.

Central Sports Co's average Accounts Payable for the three months ended in Mar. 2026 was 円107 Mil. Central Sports Co's Cost of Goods Sold for the three months ended in Mar. 2026 was 円10,491 Mil. Hence, Central Sports Co's Days Payable for the three months ended in Mar. 2026 was 0.93.

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

TSE:4801' s Days Payable Range Over the Past 10 Years
Min: 0.91   Med: 1.07   Max: 1.93
Current: 0.93

During the past 13 years, Central Sports Co's highest Days Payable was 1.93. The lowest was 0.91. And the median was 1.07.

TSE:4801's Days Payable is ranked worse than
99.48% of 776 companies
in the Travel & Leisure industry
Industry Median: 57.05 vs TSE:4801: 0.93

Central Sports Co's Days Payable declined from Mar. 2025 (1.06) to Mar. 2026 (0.93). It may suggest that Central Sports Co accelerated paying its suppliers.


Central Sports Co Days Payable Historical Data

* Premium members only.

The historical data trend for Central Sports 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.

Central Sports Co Days Payable Chart

Central Sports 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 0.99 0.99 0.91 0.94 0.96

Central Sports Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 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 1.06 0.92 0.85 0.98 0.93

TSE:4801 vs AS, HAS, LTH: Days Payable Comparison

For the Leisure subindustry, Central Sports 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.


Central Sports Co Days Payable vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Central Sports Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Central Sports Co's Days Payable falls into.


TSE:4801
65GF Score
Central Sports Co Ltd TSE:4801
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Central Sports 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.

Central Sports 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
=( (122 + 104) / 2 ) / 42751*365
=113 / 42751*365
=0.96

Central Sports 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
=( (110 + 104) / 2 ) / 10491*365 / 4
=107 / 10491*365 / 4
=0.93

* 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 0.93 mean?
Central Sports Co (TSE:4801) has a Days Payable of 0.93 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 Central Sports Co and its competitors. This is 13% below median its historical median of 1.07. Over the past decade, Central Sports Co's Days Payable has ranged from 0.91 to 1.93. According to the industry distribution chart, Central Sports Co ranks #772 out of 776 companies in the Travel & Leisure industry, placing it in the top 99.5%.
Is Central Sports Co's Days Payable too high?
Central Sports Co's current Days Payable of 0.93 is 13% below median its 10-year median of 1.07. Over the past 10 years, this metric has ranged from a low of 0.91 to a high of 1.93. The Travel & Leisure industry median Days Payable is 57.05. Central Sports Co's value of 0.93 is 98.4% below this industry median. Based on the distribution chart, Central Sports Co ranks #772 out of 776 companies in the Travel & Leisure industry, which is in the bottom quartile relative to peers. Overall, Central Sports Co has a GF Score™ of 65/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Central Sports Co's Days Payable compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, Central Sports Co ranks #772 out of 776 companies for Days Payable. This places Central Sports Co in the lower half of its industry. The industry median Days Payable is 57.05. Central Sports Co's value of 0.93 is 98.4% below this benchmark. Historically, Central Sports Co's own Days Payable has ranged from 0.91 to 1.93 over the past decade. While the company's 10-year median is 1.07 vs. the industry median of 57.05, Central Sports 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 Travel & Leisure company?
The median Days Payable among Travel & Leisure companies is 57.05, based on 776 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. Central Sports Co's current Days Payable of 0.93 is 98.4% 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 Central Sports Co and its competitors. For the Travel & Leisure industry, the median Days Payable is 57.05 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Central Sports Co's current Days Payable is 0.93, which is 13% below median its own 10-year median of 1.07. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Central Sports Co stock overvalued right now?
Based on GuruFocus' analysis, Central Sports Co (TSE:4801) is currently considered Modestly Undervalued. The stock's GF Value™ is 円2,647.43, compared to a current price of 円2,389.00 — trading 9.8% below its estimated fair value. The current Days Payable is 0.93, which is 13% below median its 10-year median of 1.07 and 98.4% below the Travel & Leisure industry median of 57.05. Central Sports Co's overall GF Score™ is 65/100. 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 Central Sports Co (TSE:4801), the current Days Payable is 0.93 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 Central Sports Co (TSE:4801) Overvalued in 2026?

Based on GuruFocus' analysis, Central Sports Co stock appears to be undervalued. The current stock price of 円2,389.00 is trading 9.8% below its estimated GF Value™ of 円2,647.43. GuruFocus considers Central Sports Co to be Modestly Undervalued.

Key valuation signals for TSE:4801:

  • Days Payable: 0.93 (13% below median its 10-year median of 1.07)
  • GF Value™: 円2,647.43 vs. price of 円2,389.00 (9.8% below fair value)
  • GF Score™: 65/100
  • Industry Position: 98.4% below the Travel & Leisure median (#772 of 776)

No single metric tells the full story. See the TSE:4801 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Central Sports Co Business Description

Address 1-21-2 Shinkawa, Tokyo, JPN
Central Sports Co Ltd manages and guides sports clubs. The company also provides designing advice on sports facilities, marine leisure planning, and training of social physical education instructor. It offers various kinds of programs and services including swimming courses, aerobics classes, tennis lessons, and others.
65GF Score

Get the complete analysis for TSE:4801

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

円2,389.00
Price
円2,647.43
GF Value