Cota Co (TSE:4923) Days Payable: 34.88 (As of Sep. 2025) — 22% Above Median

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TSE:4923 Cota Co Ltd TSE:4923
75 GF Score
Price 円1,185.00
GF Value 円1,558.40
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Cota Co Days Payable?

Cota Co TSE:4923 -0.42% 75 Days Payable is 34.88 as of Sep. 2025, which is 22% above its 10-year median of 28.49. GuruFocus rates TSE:4923 with a GF Score™ of 75/100 and a GF Value™ of 円1,558.40 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 1,889 Consumer Packaged Goods companies, Cota Co ranks better than 73.64% on this metric.

Cota Co's average Accounts Payable for the three months ended in Sep. 2025 was 円224 Mil. Cota Co's Cost of Goods Sold for the three months ended in Sep. 2025 was 円586 Mil. Hence, Cota Co's Days Payable for the three months ended in Sep. 2025 was 34.88.

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

TSE:4923' s Days Payable Range Over the Past 10 Years
Min: 24.6   Med: 28.49   Max: 114.15
Current: 73.71

During the past 13 years, Cota Co's highest Days Payable was 114.15. The lowest was 24.60. And the median was 28.49.

TSE:4923's Days Payable is ranked better than
73.64% of 1889 companies
in the Consumer Packaged Goods industry
Industry Median: 44.15 vs TSE:4923: 73.71

Cota Co's Days Payable increased from Mar. 2024 (33.81) to Sep. 2025 (34.88). It may suggest that Cota Co delayed paying its suppliers.


Cota Co Days Payable Historical Data

* Premium members only.

The historical data trend for Cota 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.

Cota Co Days Payable Chart

Cota Co Annual Data
Trend Mar16 Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 32.66 28.76 24.65 26.22 27.05

Cota Co Quarterly Data
Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Sep24 Mar25 Jun25 Sep25
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 33.81 0.00 0.00 41.62 34.88

TSE:4923 vs PG, CL, KVUE: Days Payable Comparison

For the Household & Personal Products subindustry, Cota 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.


Cota Co Days Payable vs Consumer Packaged Goods Industry

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

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


TSE:4923
75GF Score
Cota Co Ltd TSE:4923
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Cota 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.

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

Days Payable (A: Mar. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Mar. 2024 ) + Accounts Payable (A: Mar. 2025 )) / count ) / Cost of Goods Sold (A: Mar. 2025 )*Days in Period
=( (226.027 + 197.123) / 2 ) / 2854.822*365
=211.575 / 2854.822*365
=27.05

Cota Co's Days Payable for the quarter that ended in Sep. 2025 is calculated as:

Days Payable (Q: Sep. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Jun. 2025 ) + Accounts Payable (Q: Sep. 2025 )) / count ) / Cost of Goods Sold (Q: Sep. 2025 )*Days in Period
=( (208.011 + 240.091) / 2 ) / 586.105*365 / 4
=224.051 / 586.105*365 / 4
=34.88

* 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 34.88 mean?
Cota Co (TSE:4923) has a Days Payable of 34.88 as of Sep. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Cota Co and its competitors. This is 22% above median its historical median of 28.49. Over the past decade, Cota Co's Days Payable has ranged from 24.60 to 114.15. According to the industry distribution chart, Cota Co ranks #498 out of 1889 companies in the Consumer Packaged Goods industry, placing it in the top 26.4%.
Is Cota Co's Days Payable too high?
Cota Co's current Days Payable of 34.88 is 22% above median its 10-year median of 28.49. Over the past 10 years, this metric has ranged from a low of 24.60 to a high of 114.15. The Consumer Packaged Goods industry median Days Payable is 44.15. Cota Co's value of 34.88 is 21% below this industry median. Based on the distribution chart, Cota Co ranks #498 out of 1889 companies in the Consumer Packaged Goods industry, which is above the industry midpoint. Overall, Cota Co has a GF Score™ of 75/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Cota Co's Days Payable compare to PG and CL?
According to the Consumer Packaged Goods industry distribution chart, Cota Co ranks #498 out of 1889 companies for Days Payable. This puts Cota Co in the upper half of its industry. The industry median Days Payable is 44.15. Cota Co's value of 34.88 is 21% below this benchmark. Historically, Cota Co's own Days Payable has ranged from 24.60 to 114.15 over the past decade. While the company's 10-year median is 28.49 vs. the industry median of 44.15, Cota 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 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. Cota Co's current Days Payable of 34.88 is 21% 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 Cota 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. Cota Co's current Days Payable is 34.88, which is 22% above median its own 10-year median of 28.49. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cota Co stock overvalued right now?
Based on GuruFocus' analysis, Cota Co (TSE:4923) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,558.40, compared to a current price of 円1,185.00 — trading 24% below its estimated fair value. The current Days Payable is 34.88, which is 22% above median its 10-year median of 28.49 and 21% below the Consumer Packaged Goods industry median of 44.15. Cota Co's overall GF Score™ is 75/100 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 Cota Co (TSE:4923), the current Days Payable is 34.88 as of Sep. 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 Cota Co (TSE:4923) Overvalued in 2026?

Based on GuruFocus' analysis, Cota Co stock appears to be undervalued. The current stock price of 円1,185.00 is trading 24% below its estimated GF Value™ of 円1,558.40. GuruFocus considers Cota Co to be Modestly Undervalued.

Key valuation signals for TSE:4923:

  • Days Payable: 34.88 (22% above median its 10-year median of 28.49)
  • GF Value™: 円1,558.40 vs. price of 円1,185.00 (24% below fair value)
  • GF Score™: 75/100 with 4 warning signs
  • Industry Position: 21% below the Consumer Packaged Goods median (#498 of 1889)

No single metric tells the full story. See the TSE:4923 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Cota Co Business Description

Address 77 Shin-Arami Tai, Kumiyama Kuse-gun, Kyoto, JPN
Cota Co Ltd is engaged in the manufacture and sale of cosmetic products for head hair for hairdressers and quasi drugs. The products of the company include kota eye care, cotacela spa, cotacera, and kota kurua.
75GF Score

Get the complete analysis for TSE:4923

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

円1,185.00
Price
円1,558.40
GF Value