Tess Holdings Co (TSE:5074) Days Payable: 28.07 (As of Dec. 2025) — 14% Below Median

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TSE:5074 Tess Holdings Co Ltd TSE:5074
67 GF Score
Price 円772.00
GF Value 円624.79
Valuation Modestly Overvalued
! 6 Warning Signs
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What is Tess Holdings Co Days Payable?

Tess Holdings Co TSE:5074 +3.62% 67 Days Payable is 28.07 as of Dec. 2025, which is 14% below its 10-year median of 32.58. GuruFocus rates TSE:5074 with a GF Score™ of 67/100 and a GF Value™ of 円624.79 (Modestly Overvalued). The stock has 6 warning signs investors should review. Among 391 Utilities - Independent Power Producers companies, Tess Holdings Co ranks worse than 81.07% on this metric.

Tess Holdings Co's average Accounts Payable for the three months ended in Dec. 2025 was 円3,335 Mil. Tess Holdings Co's Cost of Goods Sold for the three months ended in Dec. 2025 was 円10,840 Mil. Hence, Tess Holdings Co's Days Payable for the three months ended in Dec. 2025 was 28.07.

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

TSE:5074' s Days Payable Range Over the Past 10 Years
Min: 27.74   Med: 32.58   Max: 44.87
Current: 27.74

During the past 7 years, Tess Holdings Co's highest Days Payable was 44.87. The lowest was 27.74. And the median was 32.58.

TSE:5074's Days Payable is ranked worse than
81.07% of 391 companies
in the Utilities - Independent Power Producers industry
Industry Median: 79.51 vs TSE:5074: 27.74

Tess Holdings Co's Days Payable increased from Dec. 2024 (27.69) to Dec. 2025 (28.07). It may suggest that Tess Holdings Co delayed paying its suppliers.


Tess Holdings Co Days Payable Historical Data

* Premium members only.

The historical data trend for Tess Holdings 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.

Tess Holdings Co Days Payable Chart

Tess Holdings Co Annual Data
Trend Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Days Payable
Get a 7-Day Free Trial 36.58 31.17 31.06 31.68 32.58

Tess Holdings Co 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 30.69 30.11 27.79 28.07 28.67

Tess Holdings Co Days Payable Competitor Comparison

For the Utilities - Renewable subindustry, Tess Holdings 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.


Tess Holdings Co Days Payable vs Utilities - Independent Power Producers Industry

For the Utilities - Independent Power Producers industry and Utilities sector, Tess Holdings Co's Days Payable distribution charts can be found below:

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


TSE:5074
67GF Score
Tess Holdings Co Ltd TSE:5074
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Tess Holdings 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.

Tess Holdings Co's Days Payable for the fiscal year that ended in Jun. 2025 is calculated as

Days Payable (A: Jun. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Jun. 2024 ) + Accounts Payable (A: Jun. 2025 )) / count ) / Cost of Goods Sold (A: Jun. 2025 )*Days in Period
=( (2331 + 2887) / 2 ) / 29231*365
=2609 / 29231*365
=32.58

Tess Holdings Co'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
=( (3455 + 3214) / 2 ) / 10840*365 / 4
=3334.5 / 10840*365 / 4
=28.07

* 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 28.07 mean?
Tess Holdings Co (TSE:5074) has a Days Payable of 28.07 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 Tess Holdings Co and its competitors. This is 14% below median its historical median of 32.58. Over the past decade, Tess Holdings Co's Days Payable has ranged from 27.74 to 44.87. According to the industry distribution chart, Tess Holdings Co ranks #317 out of 391 companies in the Utilities - Independent Power Producers industry, placing it in the top 81.1%.
Is Tess Holdings Co's Days Payable too high?
Tess Holdings Co's current Days Payable of 28.07 is 14% below median its 10-year median of 32.58. Over the past 10 years, this metric has ranged from a low of 27.74 to a high of 44.87. The Utilities - Independent Power Producers industry median Days Payable is 79.51. Tess Holdings Co's value of 28.07 is 64.7% below this industry median. Based on the distribution chart, Tess Holdings Co ranks #317 out of 391 companies in the Utilities - Independent Power Producers industry, which is in the bottom quartile relative to peers. Overall, Tess Holdings Co has a GF Score™ of 67/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Tess Holdings Co's Days Payable compare to competitors?
According to the Utilities - Independent Power Producers industry distribution chart, Tess Holdings Co ranks #317 out of 391 companies for Days Payable. This places Tess Holdings Co in the lower half of its industry. The industry median Days Payable is 79.51. Tess Holdings Co's value of 28.07 is 64.7% below this benchmark. Historically, Tess Holdings Co's own Days Payable has ranged from 27.74 to 44.87 over the past decade. While the company's 10-year median is 32.58 vs. the industry median of 79.51, Tess Holdings 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 an Utilities - Independent Power Producers company?
The median Days Payable among Utilities - Independent Power Producers companies is 79.51, based on 391 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. Tess Holdings Co's current Days Payable of 28.07 is 64.7% 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 Tess Holdings Co and its competitors. For the Utilities - Independent Power Producers industry, the median Days Payable is 79.51 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Tess Holdings Co's current Days Payable is 28.07, which is 14% below median its own 10-year median of 32.58. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tess Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, Tess Holdings Co (TSE:5074) is currently considered Modestly Overvalued. The stock's GF Value™ is 円624.79, compared to a current price of 円772.00 — trading 23.6% above its estimated fair value. The current Days Payable is 28.07, which is 14% below median its 10-year median of 32.58 and 64.7% below the Utilities - Independent Power Producers industry median of 79.51. Tess Holdings Co's overall GF Score™ is 67/100 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 Tess Holdings Co (TSE:5074), the current Days Payable is 28.07 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 Tess Holdings Co (TSE:5074) Overvalued in 2026?

Based on GuruFocus' analysis, Tess Holdings Co stock appears to be overvalued. The current stock price of 円772.00 is trading 23.6% above its estimated GF Value™ of 円624.79. GuruFocus considers Tess Holdings Co to be Modestly Overvalued.

Key valuation signals for TSE:5074:

  • Days Payable: 28.07 (14% below median its 10-year median of 32.58)
  • GF Value™: 円624.79 vs. price of 円772.00 (23.6% above fair value)
  • GF Score™: 67/100 with 6 warning signs
  • Industry Position: 64.7% below the Utilities - Independent Power Producers median (#317 of 391)

No single metric tells the full story. See the TSE:5074 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Tess Holdings Co Business Description

Other Exchanges TSSHF:USA
Address 6-1-1 Nishinakajima, Yodogawa-ku, Shin-Osaka Prime Tower, Osaka, JPN, 532-0011
Tess Holdings Co Ltd is engaged in the development and electricity sales of renewable power plants and power retailing business. Further, it is also involved in the operation and maintenance of cogeneration and other environmental energy-saving systems.
67GF Score

Get the complete analysis for TSE:5074

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

円772.00
Price
円624.79
GF Value