Nippon Crucible Co (TSE:5355) Days Payable: 30.80 (As of Mar. 2026) — 19% Below Median


TSE:5355 Nippon Crucible Co Ltd TSE:5355
71 GF Score
Price 円684.00
GF Value 円645.92
Valuation Fairly Valued
! 3 Warning Signs
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What is Nippon Crucible Co Days Payable?

Nippon Crucible Co TSE:5355 +0.15% 71 Days Payable is 30.80 as of Mar. 2026, which is 19% below its 10-year median of 37.99. GuruFocus rates TSE:5355 with a GF Score™ of 71/100 and a GF Value™ of 円645.92 (Fairly Valued). The stock has 3 warning signs investors should review. Among 507 Conglomerates companies, Nippon Crucible Co ranks worse than 78.7% on this metric.

Nippon Crucible Co's average Accounts Payable for the six months ended in Mar. 2026 was 円641 Mil. Nippon Crucible Co's Cost of Goods Sold for the six months ended in Mar. 2026 was 円3,801 Mil. Hence, Nippon Crucible Co's Days Payable for the six months ended in Mar. 2026 was 30.80.

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

TSE:5355' s Days Payable Range Over the Past 10 Years
Min: 32.5   Med: 37.99   Max: 42.53
Current: 32.5

During the past 13 years, Nippon Crucible Co's highest Days Payable was 42.53. The lowest was 32.50. And the median was 37.99.

TSE:5355's Days Payable is ranked worse than
78.7% of 507 companies
in the Conglomerates industry
Industry Median: 55.71 vs TSE:5355: 32.50

Nippon Crucible Co's Days Payable declined from Mar. 2025 (31.45) to Mar. 2026 (30.80). It may suggest that Nippon Crucible Co accelerated paying its suppliers.


Nippon Crucible Co Days Payable Historical Data

* Premium members only.

The historical data trend for Nippon Crucible 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.

Nippon Crucible Co Days Payable Chart

Nippon Crucible Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 37.99 42.53 35.93 34.29 33.13

Nippon Crucible Co Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 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 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 27.18 28.82 31.45 33.60 30.80

TSE:5355 vs HON, MMM: Days Payable Comparison

For the Conglomerates subindustry, Nippon Crucible 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.


Nippon Crucible Co Days Payable vs Conglomerates Industry

For the Conglomerates industry and Industrials sector, Nippon Crucible Co's Days Payable distribution charts can be found below:

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


TSE:5355
71GF Score
Nippon Crucible Co Ltd TSE:5355
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Nippon Crucible 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.

Nippon Crucible Co'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
=( (724.208 + 639.776) / 2 ) / 7514.172*365
=681.992 / 7514.172*365
=33.13

Nippon Crucible Co'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
=( (643.033 + 639.776) / 2 ) / 3801.066*365 / 2
=641.4045 / 3801.066*365 / 2
=30.80

* 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 30.80 mean?
Nippon Crucible Co (TSE:5355) has a Days Payable of 30.80 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 Nippon Crucible Co and its competitors. This is 19% below median its historical median of 37.99. Over the past decade, Nippon Crucible Co's Days Payable has ranged from 32.50 to 42.53. According to the industry distribution chart, Nippon Crucible Co ranks #399 out of 507 companies in the Conglomerates industry, placing it in the top 78.7%.
Is Nippon Crucible Co's Days Payable too high?
Nippon Crucible Co's current Days Payable of 30.80 is 19% below median its 10-year median of 37.99. Over the past 10 years, this metric has ranged from a low of 32.50 to a high of 42.53. The Conglomerates industry median Days Payable is 55.71. Nippon Crucible Co's value of 30.80 is 44.7% below this industry median. Based on the distribution chart, Nippon Crucible Co ranks #399 out of 507 companies in the Conglomerates industry, which is in the bottom quartile relative to peers. Overall, Nippon Crucible Co has a GF Score™ of 71/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Nippon Crucible Co's Days Payable compare to HON and MMM?
According to the Conglomerates industry distribution chart, Nippon Crucible Co ranks #399 out of 507 companies for Days Payable. This places Nippon Crucible Co in the lower half of its industry. The industry median Days Payable is 55.71. Nippon Crucible Co's value of 30.80 is 44.7% below this benchmark. Historically, Nippon Crucible Co's own Days Payable has ranged from 32.50 to 42.53 over the past decade. While the company's 10-year median is 37.99 vs. the industry median of 55.71, Nippon Crucible 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 Conglomerates company?
The median Days Payable among Conglomerates companies is 55.71, based on 507 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. Nippon Crucible Co's current Days Payable of 30.80 is 44.7% 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 Nippon Crucible Co and its competitors. For the Conglomerates industry, the median Days Payable is 55.71 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Nippon Crucible Co's current Days Payable is 30.80, which is 19% below median its own 10-year median of 37.99. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nippon Crucible Co stock overvalued right now?
Based on GuruFocus' analysis, Nippon Crucible Co (TSE:5355) is currently considered Fairly Valued. The stock's GF Value™ is 円645.92, compared to a current price of 円684.00 — trading 5.9% above its estimated fair value. The current Days Payable is 30.80, which is 19% below median its 10-year median of 37.99 and 44.7% below the Conglomerates industry median of 55.71. Nippon Crucible Co's overall GF Score™ is 71/100 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 Nippon Crucible Co (TSE:5355), the current Days Payable is 30.80 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 Nippon Crucible Co (TSE:5355) Overvalued in 2026?

Based on GuruFocus' analysis, Nippon Crucible Co stock appears to be overvalued. The current stock price of 円684.00 is trading 5.9% above its estimated GF Value™ of 円645.92. GuruFocus considers Nippon Crucible Co to be Fairly Valued.

Key valuation signals for TSE:5355:

  • Days Payable: 30.80 (19% below median its 10-year median of 37.99)
  • GF Value™: 円645.92 vs. price of 円684.00 (5.9% above fair value)
  • GF Score™: 71/100 with 3 warning signs
  • Industry Position: 44.7% below the Conglomerates median (#399 of 507)

No single metric tells the full story. See the TSE:5355 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Nippon Crucible Co Business Description

Address Ebisu NR Building, 1-21-3 Ebisu Shibuya-ku, Tokyo, JPN, 150-0013
Nippon Crucible Co Ltd manufactures graphite crucibles and refractories for steelmakers. The company is organized into four business segments - Refractories business, Engineering business, Overseas business, and Real Estate business. The Refractory segment is engaged in the manufacture and sale of graphite crucibles, shaped refractory and unshaped refractory. The Engineering segment is engaged in the design and construction of various industrial furnaces and incinerators. Overseas business is engaged in the import/export of refractory products and melting furnace equipment. The Real Estate segment is involved in the leasing of buildings and parking lots, and the operation of solar power generation business.
71GF Score

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

円684.00
Price
円645.92
GF Value