A&A MaterialTSE:5391 -0.40%72 Days Payable is 28.15 as of Mar. 2026, which is 53% below its 10-year median of 59.42. GuruFocus rates TSE:5391 with a GF Score™ of 72/100 and a GF Value™ of 円1,384.35 (Fairly Valued). The stock has 6 warning signs investors should review. Among 1,711 Construction companies, A&A Material ranks worse than 88.49% on this metric.
The historical rank and industry rank for A&A Material's Days Payable or its related term are showing as below:
TSE:5391'
s Days Payable Range Over the Past 10 Years
Min: 31.61 Med: 59.42 Max: 72.24
Current: 31.63
During the past 13 years, A&A Material's highest Days Payable was 72.24. The lowest was 31.61. And the median was 59.42.
TSE:5391's Days Payable is ranked worse than 88.49% of 1711
companies
in the Construction industry
Industry Median: 76.6
vs TSE:5391: 31.63
A&A Material's Days Payable
declined
from Mar. 2025 (35.52) to Mar. 2026 (28.15).
It may suggest that A&A Materialaccelerated paying its suppliers.
A&A Material Days Payable Related Terms
A&A Material Days Payable Historical Data
* Premium members only.
The historical data trend for A&A Material'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.
TSE:5391 vs TT, JCI, CARR: Days Payable Comparison
For the Building Products & Equipment subindustry, A&A Material'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.
A&A Material Days Payable vs Construction Industry
For the Construction industry and Industrials sector, A&A Material's Days Payable distribution charts can be found below:
* The bar in red indicates where A&A Material'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.
A&A Material's Days Payable for the fiscal year that ended in Mar. 2026 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.
A&A Material (TSE:5391) has a Days Payable of 28.15 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 A&A Material and its competitors. This is 53% below median its historical median of 59.42. Over the past decade, A&A Material's Days Payable has ranged from 31.61 to 72.24. According to the industry distribution chart, A&A Material ranks #1514 out of 1711 companies in the Construction industry, placing it in the top 88.5%.
Is A&A Material's Days Payable too high?
A&A Material's current Days Payable of 28.15 is 53% below median its 10-year median of 59.42. Over the past 10 years, this metric has ranged from a low of 31.61 to a high of 72.24. The Construction industry median Days Payable is 76.60. A&A Material's value of 28.15 is 63.3% below this industry median. Based on the distribution chart, A&A Material ranks #1514 out of 1711 companies in the Construction industry, which is in the bottom quartile relative to peers. Overall, A&A Material has a GF Score™ of 72/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does A&A Material's Days Payable compare to TT and JCI?
According to the Construction industry distribution chart, A&A Material ranks #1514 out of 1711 companies for Days Payable. This places A&A Material in the lower half of its industry. The industry median Days Payable is 76.60. A&A Material's value of 28.15 is 63.3% below this benchmark. Historically, A&A Material's own Days Payable has ranged from 31.61 to 72.24 over the past decade. While the company's 10-year median is 59.42 vs. the industry median of 76.60, A&A Material 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 Construction company?
The median Days Payable among Construction companies is 76.60, based on 1,711 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. A&A Material's current Days Payable of 28.15 is 63.3% 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 A&A Material and its competitors. For the Construction industry, the median Days Payable is 76.60 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. A&A Material's current Days Payable is 28.15, which is 53% below median its own 10-year median of 59.42. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is A&A Material stock overvalued right now?
Based on GuruFocus' analysis, A&A Material (TSE:5391) is currently considered Fairly Valued. The stock's GF Value™ is 円1,384.35, compared to a current price of 円1,485.00 — trading 7.3% above its estimated fair value. The current Days Payable is 28.15, which is 53% below median its 10-year median of 59.42 and 63.3% below the Construction industry median of 76.60. A&A Material's overall GF Score™ is 72/100 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 A&A Material (TSE:5391), the current Days Payable is 28.15 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 A&A Material (TSE:5391) Overvalued in 2026?
Based on GuruFocus' analysis, A&A Material stock appears to be overvalued.
The current stock price of 円1,485.00 is trading 7.3% above its estimated GF Value™ of 円1,384.35.
GuruFocus considers A&A Material to be Fairly Valued.
Key valuation signals for TSE:5391:
Days Payable: 28.15 (53% below median its 10-year median of 59.42)
GF Value™: 円1,384.35 vs. price of 円1,485.00 (7.3% above fair value)
Industry Position: 63.3% below the Construction median (#1514 of 1711)
No single metric tells the full story. See the TSE:5391 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
A&A Material Corp is engaged in the manufacturing and sales of various industrial materials/equipment such as industrial friction materials, sealing materials, thermal insulation materials, shipbuilding materials, soundproofing materials, and extension couplings. In addition, the company is involved in the design and implementation of thermal insulation, air conditioning, heat insulation, sound insulation, and fire resistant construction.
72GF Score
Get the complete analysis for TSE:5391
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:5391 has been successfully added to your 
