Yotai Refractories Co (TSE:5357) Days Payable: 30.96 (As of Mar. 2026) — 13% Below Median

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TSE:5357 Yotai Refractories Co Ltd TSE:5357
79 GF Score
Price 円1,796.00
GF Value 円1,796.85
Valuation Fairly Valued
! 3 Warning Signs
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What is Yotai Refractories Co Days Payable?

Yotai Refractories Co TSE:5357 -0.39% 79 Days Payable is 30.96 as of Mar. 2026, which is 13% below its 10-year median of 35.77. GuruFocus rates TSE:5357 with a GF Score™ of 79/100 and a GF Value™ of 円1,796.85 (Fairly Valued). The stock has 3 warning signs investors should review. Among 400 Building Materials companies, Yotai Refractories Co ranks worse than 86.25% on this metric.

Yotai Refractories Co's average Accounts Payable for the three months ended in Mar. 2026 was 円1,966 Mil. Yotai Refractories Co's Cost of Goods Sold for the three months ended in Mar. 2026 was 円5,794 Mil. Hence, Yotai Refractories Co's Days Payable for the three months ended in Mar. 2026 was 30.96.

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

TSE:5357' s Days Payable Range Over the Past 10 Years
Min: 28.8   Med: 35.77   Max: 41.72
Current: 29.43

During the past 13 years, Yotai Refractories Co's highest Days Payable was 41.72. The lowest was 28.80. And the median was 35.77.

TSE:5357's Days Payable is ranked worse than
86.25% of 400 companies
in the Building Materials industry
Industry Median: 71.53 vs TSE:5357: 29.43

Yotai Refractories Co's Days Payable increased from Mar. 2025 (0.00) to Mar. 2026 (30.96). It may suggest that Yotai Refractories Co delayed paying its suppliers.


Yotai Refractories Co Days Payable Historical Data

* Premium members only.

The historical data trend for Yotai Refractories 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.

Yotai Refractories Co Days Payable Chart

Yotai Refractories 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 37.21 37.74 34.33 33.00 28.80

Yotai Refractories Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Sep24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 32.97 30.45 29.20 30.96 26.78

TSE:5357 vs CRH, VMC, MLM: Days Payable Comparison

For the Building Materials subindustry, Yotai Refractories 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.


Yotai Refractories Co Days Payable vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Yotai Refractories Co's Days Payable distribution charts can be found below:

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


TSE:5357
79GF Score
Yotai Refractories Co Ltd TSE:5357
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Yotai Refractories 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.

Yotai Refractories 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
=( (1981.577 + 1681.953) / 2 ) / 23211.881*365
=1831.765 / 23211.881*365
=28.80

Yotai Refractories 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: Dec. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (2249.895 + 1681.953) / 2 ) / 5793.948*365 / 4
=1965.924 / 5793.948*365 / 4
=30.96

* 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 30.96 mean?
Yotai Refractories Co (TSE:5357) has a Days Payable of 30.96 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 Yotai Refractories Co and its competitors. This is 13% below median its historical median of 35.77. Over the past decade, Yotai Refractories Co's Days Payable has ranged from 28.80 to 41.72. According to the industry distribution chart, Yotai Refractories Co ranks #345 out of 400 companies in the Building Materials industry, placing it in the top 86.2%.
Is Yotai Refractories Co's Days Payable too high?
Yotai Refractories Co's current Days Payable of 30.96 is 13% below median its 10-year median of 35.77. Over the past 10 years, this metric has ranged from a low of 28.80 to a high of 41.72. The Building Materials industry median Days Payable is 71.53. Yotai Refractories Co's value of 30.96 is 56.7% below this industry median. Based on the distribution chart, Yotai Refractories Co ranks #345 out of 400 companies in the Building Materials industry, which is in the bottom quartile relative to peers. Overall, Yotai Refractories Co has a GF Score™ of 79/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Yotai Refractories Co's Days Payable compare to CRH and VMC?
According to the Building Materials industry distribution chart, Yotai Refractories Co ranks #345 out of 400 companies for Days Payable. This places Yotai Refractories Co in the lower half of its industry. The industry median Days Payable is 71.53. Yotai Refractories Co's value of 30.96 is 56.7% below this benchmark. Historically, Yotai Refractories Co's own Days Payable has ranged from 28.80 to 41.72 over the past decade. While the company's 10-year median is 35.77 vs. the industry median of 71.53, Yotai Refractories 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 Building Materials company?
The median Days Payable among Building Materials companies is 71.53, based on 400 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. Yotai Refractories Co's current Days Payable of 30.96 is 56.7% 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 Yotai Refractories Co and its competitors. For the Building Materials industry, the median Days Payable is 71.53 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Yotai Refractories Co's current Days Payable is 30.96, which is 13% below median its own 10-year median of 35.77. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Yotai Refractories Co stock overvalued right now?
Based on GuruFocus' analysis, Yotai Refractories Co (TSE:5357) is currently considered Fairly Valued. The stock's GF Value™ is 円1,796.85, compared to a current price of 円1,796.00 — trading 0% below its estimated fair value. The current Days Payable is 30.96, which is 13% below median its 10-year median of 35.77 and 56.7% below the Building Materials industry median of 71.53. Yotai Refractories Co's overall GF Score™ is 79/100 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 Yotai Refractories Co (TSE:5357), the current Days Payable is 30.96 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 Yotai Refractories Co (TSE:5357) Overvalued in 2026?

Based on GuruFocus' analysis, Yotai Refractories Co stock appears to be undervalued. The current stock price of 円1,796.00 is trading 0% below its estimated GF Value™ of 円1,796.85. GuruFocus considers Yotai Refractories Co to be Fairly Valued.

Key valuation signals for TSE:5357:

  • Days Payable: 30.96 (13% below median its 10-year median of 35.77)
  • GF Value™: 円1,796.85 vs. price of 円1,796.00 (0% below fair value)
  • GF Score™: 79/100 with 3 warning signs
  • Industry Position: 56.7% below the Building Materials median (#345 of 400)

No single metric tells the full story. See the TSE:5357 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Yotai Refractories Co Business Description

Address 8-1 Nishikinaka-cho, Osaka, JPN
Yotai Refractories Co Ltd manufactures and sells fire bricks, monolithic refractories, and ceramics in Japan. The company is also engaged in the engineering and construction of various furnaces.
79GF Score

Get the complete analysis for TSE:5357

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

円1,796.00
Price
円1,796.85
GF Value