CellSource Co (TSE:4880) Days Payable: 22.48 (As of Apr. 2026) — 29% Above Median


TSE:4880 CellSource Co Ltd TSE:4880
69 GF Score
Price 円319.00
GF Value 円781.48
Valuation Significantly Undervalued
! 6 Warning Signs
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What is CellSource Co Days Payable?

CellSource Co TSE:4880 -2.15% 69 Days Payable is 22.48 as of Apr. 2026, which is 29% above its 10-year median of 17.41. GuruFocus rates TSE:4880 with a GF Score™ of 69/100 and a GF Value™ of 円781.48 (Significantly Undervalued). The stock has 6 warning signs investors should review. Among 700 Biotechnology companies, CellSource Co ranks worse than 89.43% on this metric.

CellSource Co's average Accounts Payable for the six months ended in Apr. 2026 was 円90 Mil. CellSource Co's Cost of Goods Sold for the six months ended in Apr. 2026 was 円731 Mil. Hence, CellSource Co's Days Payable for the six months ended in Apr. 2026 was 22.48.

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

TSE:4880' s Days Payable Range Over the Past 10 Years
Min: 12.73   Med: 17.41   Max: 25.49
Current: 19.24

During the past 9 years, CellSource Co's highest Days Payable was 25.49. The lowest was 12.73. And the median was 17.41.

TSE:4880's Days Payable is ranked worse than
89.43% of 700 companies
in the Biotechnology industry
Industry Median: 112.83 vs TSE:4880: 19.24

CellSource Co's Days Payable increased from Apr. 2025 (18.15) to Apr. 2026 (22.48). It may suggest that CellSource Co delayed paying its suppliers.


CellSource Co Days Payable Historical Data

* Premium members only.

The historical data trend for CellSource 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.

CellSource Co Days Payable Chart

CellSource Co Annual Data
Trend Oct17 Oct18 Oct19 Oct20 Oct21 Oct22 Oct23 Oct24 Oct25
Days Payable
Get a 7-Day Free Trial Premium Member Only 15.26 22.74 25.49 15.87 17.41

CellSource Co Semi-Annual Data
Oct17 Oct18 Oct19 Apr20 Oct20 Apr21 Oct21 Apr22 Oct22 Apr23 Oct23 Apr24 Oct24 Apr25 Oct25 Apr26
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 16.99 13.43 18.15 14.14 22.48

TSE:4880 vs VRTX, REGN, ALNY: Days Payable Comparison

For the Biotechnology subindustry, CellSource 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.


CellSource Co Days Payable vs Biotechnology Industry

For the Biotechnology industry and Healthcare sector, CellSource Co's Days Payable distribution charts can be found below:

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


TSE:4880
69GF Score
CellSource Co Ltd TSE:4880
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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CellSource 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.

CellSource Co's Days Payable for the fiscal year that ended in Oct. 2025 is calculated as

Days Payable (A: Oct. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Oct. 2024 ) + Accounts Payable (A: Oct. 2025 )) / count ) / Cost of Goods Sold (A: Oct. 2025 )*Days in Period
=( (93.067 + 61.89) / 2 ) / 1623.979*365
=77.4785 / 1623.979*365
=17.41

CellSource Co's Days Payable for the quarter that ended in Apr. 2026 is calculated as:

Days Payable (Q: Apr. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Oct. 2025 ) + Accounts Payable (Q: Apr. 2026 )) / count ) / Cost of Goods Sold (Q: Apr. 2026 )*Days in Period
=( (61.89 + 118.164) / 2 ) / 730.822*365 / 2
=90.027 / 730.822*365 / 2
=22.48

* 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 22.48 mean?
CellSource Co (TSE:4880) has a Days Payable of 22.48 as of Apr. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on CellSource Co and its competitors. This is 29% above median its historical median of 17.41. Over the past decade, CellSource Co's Days Payable has ranged from 12.73 to 25.49. According to the industry distribution chart, CellSource Co ranks #626 out of 700 companies in the Biotechnology industry, placing it in the top 89.4%.
Is CellSource Co's Days Payable too high?
CellSource Co's current Days Payable of 22.48 is 29% above median its 10-year median of 17.41. Over the past 10 years, this metric has ranged from a low of 12.73 to a high of 25.49. The Biotechnology industry median Days Payable is 112.83. CellSource Co's value of 22.48 is 80.1% below this industry median. Based on the distribution chart, CellSource Co ranks #626 out of 700 companies in the Biotechnology industry, which is in the bottom quartile relative to peers. Overall, CellSource Co has a GF Score™ of 69/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does CellSource Co's Days Payable compare to VRTX and REGN?
According to the Biotechnology industry distribution chart, CellSource Co ranks #626 out of 700 companies for Days Payable. This places CellSource Co in the lower half of its industry. The industry median Days Payable is 112.83. CellSource Co's value of 22.48 is 80.1% below this benchmark. Historically, CellSource Co's own Days Payable has ranged from 12.73 to 25.49 over the past decade. While the company's 10-year median is 17.41 vs. the industry median of 112.83, CellSource 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 Biotechnology company?
The median Days Payable among Biotechnology companies is 112.83, based on 700 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. CellSource Co's current Days Payable of 22.48 is 80.1% 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 CellSource Co and its competitors. For the Biotechnology industry, the median Days Payable is 112.83 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. CellSource Co's current Days Payable is 22.48, which is 29% above median its own 10-year median of 17.41. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CellSource Co stock overvalued right now?
Based on GuruFocus' analysis, CellSource Co (TSE:4880) is currently considered Significantly Undervalued. The stock's GF Value™ is 円781.48, compared to a current price of 円319.00 — trading 59.2% below its estimated fair value. The current Days Payable is 22.48, which is 29% above median its 10-year median of 17.41 and 80.1% below the Biotechnology industry median of 112.83. CellSource Co's overall GF Score™ is 69/100 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 CellSource Co (TSE:4880), the current Days Payable is 22.48 as of Apr. 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 CellSource Co (TSE:4880) Overvalued in 2026?

Based on GuruFocus' analysis, CellSource Co stock appears to be undervalued. The current stock price of 円319.00 is trading 59.2% below its estimated GF Value™ of 円781.48. GuruFocus considers CellSource Co to be Significantly Undervalued.

Key valuation signals for TSE:4880:

  • Days Payable: 22.48 (29% above median its 10-year median of 17.41)
  • GF Value™: 円781.48 vs. price of 円319.00 (59.2% below fair value)
  • GF Score™: 69/100 with 6 warning signs
  • Industry Position: 80.1% below the Biotechnology median (#626 of 700)

No single metric tells the full story. See the TSE:4880 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


CellSource Co Business Description

Address Shibuya Mitake Building, 2nd Floor, 1-19-5 Shibuya, Shibuya-ku, Tokyo, JPN, 150-0002
CellSource Co Ltd is engaged in contract manufacturing of fat-and blood-derived organizations and cells from medical institutions, provision of legal support to medical institutions in the regenerative medicine business. The company is also involved in sales of medical devices, and sales of own-brand cosmetics in the consumer business.
69GF Score

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

円319.00
Price
円781.48
GF Value