Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Liberta CoTSE:4935 -8.05%63 Days Payable is 48.21 as of Dec. 2025, which is 9% above its 10-year median of 44.08. GuruFocus rates TSE:4935 with a GF Score™ of 63/100 and a GF Value™ of 円173.62 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 1,889 Consumer Packaged Goods companies, Liberta Co ranks better than 64.8% on this metric.
Liberta Co's average Accounts Payable for the
three
months ended in Dec. 2025 was 円1,039 Mil. Liberta Co's Cost of Goods Sold for the
three
months ended in Dec. 2025 was 円1,965 Mil.
Hence, Liberta Co's Days Payable for the
three
months ended in Dec. 2025 was 48.21.
The historical rank and industry rank for Liberta Co's Days Payable or its related term are showing as below:
TSE:4935'
s Days Payable Range Over the Past 10 Years
Min: 34.66 Med: 44.08 Max: 59.55
Current: 59.43
During the past 8 years, Liberta Co's highest Days Payable was 59.55. The lowest was 34.66. And the median was 44.08.
TSE:4935's Days Payable is ranked better than 64.8% of 1889
companies
in the Consumer Packaged Goods industry
Industry Median: 44.15
vs TSE:4935: 59.43
Liberta Co's Days Payable
increased
from Dec. 2024 (0.00) to Dec. 2025 (48.21).
It may suggest that Liberta Codelayed paying its suppliers.
Liberta Co Days Payable Related Terms
Liberta Co Days Payable Historical Data
* Premium members only.
The historical data trend for Liberta 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.
For the Household & Personal Products subindustry, Liberta 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.
Liberta Co Days Payable vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Liberta Co's Days Payable distribution charts can be found below:
* The bar in red indicates where Liberta Co's Days Payable falls into.
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.
Liberta Co's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
Liberta Co (TSE:4935) has a Days Payable of 48.21 as of Dec. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Liberta Co and its competitors. This is near median its historical median of 44.08. Over the past decade, Liberta Co's Days Payable has ranged from 34.66 to 59.55. According to the industry distribution chart, Liberta Co ranks #665 out of 1889 companies in the Consumer Packaged Goods industry, placing it in the top 35.2%.
Is Liberta Co's Days Payable too high?
Liberta Co's current Days Payable of 48.21 is near median its 10-year median of 44.08. Over the past 10 years, this metric has ranged from a low of 34.66 to a high of 59.55. The Consumer Packaged Goods industry median Days Payable is 44.15. Liberta Co's value of 48.21 is 9.2% above this industry median. Based on the distribution chart, Liberta Co ranks #665 out of 1889 companies in the Consumer Packaged Goods industry, which is above the industry midpoint. Overall, Liberta Co has a GF Score™ of 63/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Liberta Co's Days Payable compare to PG and CL?
According to the Consumer Packaged Goods industry distribution chart, Liberta Co ranks #665 out of 1889 companies for Days Payable. This puts Liberta Co in the upper half of its industry. The industry median Days Payable is 44.15. Liberta Co's value of 48.21 is 9.2% above this benchmark. Historically, Liberta Co's own Days Payable has ranged from 34.66 to 59.55 over the past decade. While the company's 10-year median is 44.08 vs. the industry median of 44.15, Liberta Co has consistently been above 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. Liberta Co's current Days Payable of 48.21 is 9.2% above 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 Liberta 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. Liberta Co's current Days Payable is 48.21, which is near median its own 10-year median of 44.08. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Liberta Co stock overvalued right now?
Based on GuruFocus' analysis, Liberta Co (TSE:4935) is currently considered Significantly Overvalued. The stock's GF Value™ is 円173.62, compared to a current price of 円377.00 — trading 117.1% above its estimated fair value. The current Days Payable is 48.21, which is near median its 10-year median of 44.08 and 9.2% above the Consumer Packaged Goods industry median of 44.15. Liberta Co's overall GF Score™ is 63/100 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 Liberta Co (TSE:4935), the current Days Payable is 48.21 as of Dec. 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 Liberta Co (TSE:4935) Overvalued in 2026?
Based on GuruFocus' analysis, Liberta Co stock appears to be overvalued.
The current stock price of 円377.00 is trading 117.1% above its estimated GF Value™ of 円173.62.
GuruFocus considers Liberta Co to be Significantly Overvalued.
Key valuation signals for TSE:4935:
Days Payable: 48.21 (near median its 10-year median of 44.08)
GF Value™: 円173.62 vs. price of 円377.00 (117.1% above fair value)
Industry Position: 9.2% above the Consumer Packaged Goods median (#665 of 1889)
No single metric tells the full story. See the TSE:4935 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Liberta Co Ltd is mainly engaged in the planning and sales of beauty products, toiletry products, functional clothing products, and others. Further, also involved in the imported watch-related business in Japan. The product categories are cosmetics (peeling foot care) and Cosmetics (other) listed in the previous consolidated fiscal year are included in Cosmetics, Spa & Beauty Appliances, and Other are included in "Household Goods, Home Appliances, etc. The Group operates in a single business segment that plans and sells various original products.
63GF Score
Get the complete analysis for TSE:4935
Days Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TSE:4935 has been successfully added to your 
