Tsubota Laboratory (TSE:4890) Days Payable: 44.75 (As of Mar. 2026) — 60% Below Median


TSE:4890 Tsubota Laboratory Inc TSE:4890
63 GF Score
Price 円239.00
GF Value 円83.47
Valuation Significantly Overvalued
! 4 Warning Signs
View Full Analysis

What is Tsubota Laboratory Days Payable?

Tsubota Laboratory TSE:4890 -1.24% 63 Days Payable is 44.75 as of Mar. 2026, which is 60% below its 10-year median of 112.77. GuruFocus rates TSE:4890 with a GF Score™ of 63/100 and a GF Value™ of 円83.47 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 795 Medical Devices & Instruments companies, Tsubota Laboratory ranks better than 88.68% on this metric.

Tsubota Laboratory's average Accounts Payable for the six months ended in Mar. 2026 was 円13.5 Mil. Tsubota Laboratory's Cost of Goods Sold for the six months ended in Mar. 2026 was 円55.1 Mil. Hence, Tsubota Laboratory's Days Payable for the six months ended in Mar. 2026 was 44.75.

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

TSE:4890' s Days Payable Range Over the Past 10 Years
Min: 14.83   Med: 112.77   Max: 385.94
Current: 289.17

During the past 7 years, Tsubota Laboratory's highest Days Payable was 385.94. The lowest was 14.83. And the median was 112.77.

TSE:4890's Days Payable is ranked better than
88.68% of 795 companies
in the Medical Devices & Instruments industry
Industry Median: 68.07 vs TSE:4890: 289.17

Tsubota Laboratory's Days Payable declined from Mar. 2025 (76.10) to Mar. 2026 (44.75). It may suggest that Tsubota Laboratory accelerated paying its suppliers.


Tsubota Laboratory Days Payable Historical Data

* Premium members only.

The historical data trend for Tsubota Laboratory'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.

Tsubota Laboratory Days Payable Chart

Tsubota Laboratory Annual Data
Trend Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Days Payable
Get a 7-Day Free Trial 112.77 38.76 14.83 157.99 385.94

Tsubota Laboratory Semi-Annual Data
Mar20 Mar21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
Days Payable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only 8.68 2,007.86 76.10 1,051.84 44.75

TSE:4890 vs ABT, SYK, MDT: Days Payable Comparison

For the Medical Devices subindustry, Tsubota Laboratory'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.


Tsubota Laboratory Days Payable vs Medical Devices & Instruments Industry

For the Medical Devices & Instruments industry and Healthcare sector, Tsubota Laboratory's Days Payable distribution charts can be found below:

* The bar in red indicates where Tsubota Laboratory's Days Payable falls into.


TSE:4890
63GF Score
Tsubota Laboratory Inc TSE:4890
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Tsubota Laboratory 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.

Tsubota Laboratory'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
=( (135.663 + 9.099) / 2 ) / 68.453*365
=72.381 / 68.453*365
=385.94

Tsubota Laboratory'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: Sep. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (17.934 + 9.099) / 2 ) / 55.128*365 / 2
=13.5165 / 55.128*365 / 2
=44.75

* 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 44.75 mean?
Tsubota Laboratory (TSE:4890) has a Days Payable of 44.75 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 Tsubota Laboratory and its competitors. This is 60% below median its historical median of 112.77. Over the past decade, Tsubota Laboratory's Days Payable has ranged from 14.83 to 385.94. According to the industry distribution chart, Tsubota Laboratory ranks #90 out of 795 companies in the Medical Devices & Instruments industry, placing it in the top 11.3%.
Is Tsubota Laboratory's Days Payable too high?
Tsubota Laboratory's current Days Payable of 44.75 is 60% below median its 10-year median of 112.77. Over the past 10 years, this metric has ranged from a low of 14.83 to a high of 385.94. The Medical Devices & Instruments industry median Days Payable is 68.07. Tsubota Laboratory's value of 44.75 is 34.3% below this industry median. Based on the distribution chart, Tsubota Laboratory ranks #90 out of 795 companies in the Medical Devices & Instruments industry, which is in the top quartile — a strong position relative to peers. Overall, Tsubota Laboratory has a GF Score™ of 63/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Tsubota Laboratory's Days Payable compare to ABT and SYK?
According to the Medical Devices & Instruments industry distribution chart, Tsubota Laboratory ranks #90 out of 795 companies for Days Payable. This places Tsubota Laboratory in the top 11% of its industry — outperforming the majority of peers. The industry median Days Payable is 68.07. Tsubota Laboratory's value of 44.75 is 34.3% below this benchmark. Historically, Tsubota Laboratory's own Days Payable has ranged from 14.83 to 385.94 over the past decade. While the company's 10-year median is 112.77 vs. the industry median of 68.07, Tsubota Laboratory 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 Medical Devices & Instruments company?
The median Days Payable among Medical Devices & Instruments companies is 68.07, based on 795 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. Tsubota Laboratory's current Days Payable of 44.75 is 34.3% 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 Tsubota Laboratory and its competitors. For the Medical Devices & Instruments industry, the median Days Payable is 68.07 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Tsubota Laboratory's current Days Payable is 44.75, which is 60% below median its own 10-year median of 112.77. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tsubota Laboratory stock overvalued right now?
Based on GuruFocus' analysis, Tsubota Laboratory (TSE:4890) is currently considered Significantly Overvalued. The stock's GF Value™ is 円83.47, compared to a current price of 円239.00 — trading 186.3% above its estimated fair value. The current Days Payable is 44.75, which is 60% below median its 10-year median of 112.77 and 34.3% below the Medical Devices & Instruments industry median of 68.07. Tsubota Laboratory's overall GF Score™ is 63/100 with 4 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 Tsubota Laboratory (TSE:4890), the current Days Payable is 44.75 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 Tsubota Laboratory (TSE:4890) Overvalued in 2026?

Based on GuruFocus' analysis, Tsubota Laboratory stock appears to be overvalued. The current stock price of 円239.00 is trading 186.3% above its estimated GF Value™ of 円83.47. GuruFocus considers Tsubota Laboratory to be Significantly Overvalued.

Key valuation signals for TSE:4890:

  • Days Payable: 44.75 (60% below median its 10-year median of 112.77)
  • GF Value™: 円83.47 vs. price of 円239.00 (186.3% above fair value)
  • GF Score™: 63/100 with 4 warning signs
  • Industry Position: 34.3% below the Medical Devices & Instruments median (#90 of 795)

No single metric tells the full story. See the TSE:4890 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Tsubota Laboratory Business Description

Address 34 Shinanomachi, 304 Toshin Shinanomachi-ekimae Building, Shinjuku-ku, Tokyo, JPN, 160-0016
Tsubota Laboratory Inc is engaged in the research and development of pharmaceuticals and medical devices for the treatment of myopia, dry eyes, and presbyopia.
63GF Score

Get the complete analysis for TSE:4890

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

円239.00
Price
円83.47
GF Value