Earth (TSE:4985) Days Payable: 96.52 (As of Dec. 2025) — 13% Above Median

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TSE:4985 Earth Corp TSE:4985
73 GF Score
Price 円4,675.00
GF Value 円5,678.15
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Earth Days Payable?

Earth TSE:4985 -0.43% 73 Days Payable is 96.52 as of Dec. 2025, which is 13% above its 10-year median of 85.72. GuruFocus rates TSE:4985 with a GF Score™ of 73/100 and a GF Value™ of 円5,678.15 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 1,891 Consumer Packaged Goods companies, Earth ranks better than 78.74% on this metric.

Earth's average Accounts Payable for the three months ended in Dec. 2025 was 円23,859 Mil. Earth's Cost of Goods Sold for the three months ended in Dec. 2025 was 円22,556 Mil. Hence, Earth's Days Payable for the three months ended in Dec. 2025 was 96.52.

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

TSE:4985' s Days Payable Range Over the Past 10 Years
Min: 67.79   Med: 85.72   Max: 95.14
Current: 85.82

During the past 13 years, Earth's highest Days Payable was 95.14. The lowest was 67.79. And the median was 85.72.

TSE:4985's Days Payable is ranked better than
78.74% of 1891 companies
in the Consumer Packaged Goods industry
Industry Median: 44.15 vs TSE:4985: 85.82

Earth's Days Payable declined from Dec. 2024 (100.76) to Dec. 2025 (96.52). It may suggest that Earth accelerated paying its suppliers.


Earth Days Payable Historical Data

* Premium members only.

The historical data trend for Earth'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.

Earth Days Payable Chart

Earth Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 67.79 95.14 88.09 81.80 82.91

Earth 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 90.06 71.40 91.60 96.52 85.49

TSE:4985 vs PG, CL, KVUE: Days Payable Comparison

For the Household & Personal Products subindustry, Earth'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.


Earth Days Payable vs Consumer Packaged Goods Industry

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

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


TSE:4985
73GF Score
Earth Corp TSE:4985
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Earth 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.

Earth's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as

Days Payable (A: Dec. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Dec. 2024 ) + Accounts Payable (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (23477 + 23972) / 2 ) / 104449*365
=23724.5 / 104449*365
=82.91

Earth's Days Payable for the quarter that ended in Dec. 2025 is calculated as:

Days Payable (Q: Dec. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Sep. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (23745 + 23972) / 2 ) / 22556*365 / 4
=23858.5 / 22556*365 / 4
=96.52

* 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 96.52 mean?
Earth (TSE:4985) has a Days Payable of 96.52 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 Earth and its competitors. This is 13% above median its historical median of 85.72. Over the past decade, Earth's Days Payable has ranged from 67.79 to 95.14. According to the industry distribution chart, Earth ranks #402 out of 1891 companies in the Consumer Packaged Goods industry, placing it in the top 21.3%.
Is Earth's Days Payable too high?
Earth's current Days Payable of 96.52 is 13% above median its 10-year median of 85.72. Over the past 10 years, this metric has ranged from a low of 67.79 to a high of 95.14. The Consumer Packaged Goods industry median Days Payable is 44.15. Earth's value of 96.52 is 118.6% above this industry median. Based on the distribution chart, Earth ranks #402 out of 1891 companies in the Consumer Packaged Goods industry, which is in the top quartile — a strong position relative to peers. Overall, Earth has a GF Score™ of 73/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Earth's Days Payable compare to PG and CL?
According to the Consumer Packaged Goods industry distribution chart, Earth ranks #402 out of 1891 companies for Days Payable. This places Earth in the top 21% of its industry — outperforming the majority of peers. The industry median Days Payable is 44.15. Earth's value of 96.52 is 118.6% above this benchmark. Historically, Earth's own Days Payable has ranged from 67.79 to 95.14 over the past decade. While the company's 10-year median is 85.72 vs. the industry median of 44.15, Earth 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 1,891 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. Earth's current Days Payable of 96.52 is 118.6% 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 Earth 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. Earth's current Days Payable is 96.52, which is 13% above median its own 10-year median of 85.72. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Earth stock overvalued right now?
Based on GuruFocus' analysis, Earth (TSE:4985) is currently considered Modestly Undervalued. The stock's GF Value™ is 円5,678.15, compared to a current price of 円4,675.00 — trading 17.7% below its estimated fair value. The current Days Payable is 96.52, which is 13% above median its 10-year median of 85.72 and 118.6% above the Consumer Packaged Goods industry median of 44.15. Earth's overall GF Score™ is 73/100 with 3 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 Earth (TSE:4985), the current Days Payable is 96.52 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 Earth (TSE:4985) Overvalued in 2026?

Based on GuruFocus' analysis, Earth stock appears to be undervalued. The current stock price of 円4,675.00 is trading 17.7% below its estimated GF Value™ of 円5,678.15. GuruFocus considers Earth to be Modestly Undervalued.

Key valuation signals for TSE:4985:

  • Days Payable: 96.52 (13% above median its 10-year median of 85.72)
  • GF Value™: 円5,678.15 vs. price of 円4,675.00 (17.7% below fair value)
  • GF Score™: 73/100 with 3 warning signs
  • Industry Position: 118.6% above the Consumer Packaged Goods median (#402 of 1891)

No single metric tells the full story. See the TSE:4985 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Earth Business Description

Address 12-1 Kanda-Tsukasamachi 2-chome, Chiyoda-ku, Tokyo, JPN, 101-0048
Earth Corp is in the business of manufacturing and selling Pharmaceutical insecticides, Quasi-drug insecticides and Insecticides for nuisance pests and Gardening products. Its products include fumigants, insect repellent, liquid mosquito killer, insecticide, bath addictive, cockroach repellent, oral care, air freshener etc. The company mainly operates in Japan.
73GF Score

Get the complete analysis for TSE:4985

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

円4,675.00
Price
円5,678.15
GF Value