Nakanishi Mfg Co (TSE:5941) Days Payable: 28.30 (As of Mar. 2026) — 47% Below Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TSE:5941 Nakanishi Mfg Co Ltd TSE:5941
76 GF Score
Price 円2,791.00
GF Value 円2,644.27
Valuation Fairly Valued
! 3 Warning Signs
View Full Analysis

What is Nakanishi Mfg Co Days Payable?

Nakanishi Mfg Co TSE:5941 -2.85% 76 Days Payable is 28.30 as of Mar. 2026, which is 47% below its 10-year median of 53.47. GuruFocus rates TSE:5941 with a GF Score™ of 76/100 and a GF Value™ of 円2,644.27 (Fairly Valued). The stock has 3 warning signs investors should review. Among 416 Furnishings, Fixtures & Appliances companies, Nakanishi Mfg Co ranks worse than 79.09% on this metric.

Nakanishi Mfg Co's average Accounts Payable for the six months ended in Mar. 2026 was 円2,739 Mil. Nakanishi Mfg Co's Cost of Goods Sold for the six months ended in Mar. 2026 was 円17,664 Mil. Hence, Nakanishi Mfg Co's Days Payable for the six months ended in Mar. 2026 was 28.30.

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

TSE:5941' s Days Payable Range Over the Past 10 Years
Min: 36.49   Med: 53.47   Max: 67.54
Current: 36.49

During the past 13 years, Nakanishi Mfg Co's highest Days Payable was 67.54. The lowest was 36.49. And the median was 53.47.

TSE:5941's Days Payable is ranked worse than
79.09% of 416 companies
in the Furnishings, Fixtures & Appliances industry
Industry Median: 63.03 vs TSE:5941: 36.49

Nakanishi Mfg Co's Days Payable declined from Mar. 2025 (32.28) to Mar. 2026 (28.30). It may suggest that Nakanishi Mfg Co accelerated paying its suppliers.


Nakanishi Mfg Co Days Payable Historical Data

* Premium members only.

The historical data trend for Nakanishi Mfg 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.

Nakanishi Mfg Co Days Payable Chart

Nakanishi Mfg 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 55.32 52.98 46.86 43.25 41.80

Nakanishi Mfg 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 35.90 45.03 32.28 41.62 28.30

TSE:5941 vs SN, SGI, MHK: Days Payable Comparison

For the Furnishings, Fixtures & Appliances subindustry, Nakanishi Mfg 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.


Nakanishi Mfg Co Days Payable vs Furnishings, Fixtures & Appliances Industry

For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, Nakanishi Mfg Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Nakanishi Mfg Co's Days Payable falls into.


TSE:5941
76GF Score
Nakanishi Mfg Co Ltd TSE:5941
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Nakanishi Mfg 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.

Nakanishi Mfg 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
=( (3585.201 + 3336.01) / 2 ) / 30221.358*365
=3460.6055 / 30221.358*365
=41.80

Nakanishi Mfg 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
=( (2142.662 + 3336.01) / 2 ) / 17663.907*365 / 2
=2739.336 / 17663.907*365 / 2
=28.30

* 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 28.30 mean?
Nakanishi Mfg Co (TSE:5941) has a Days Payable of 28.30 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 Nakanishi Mfg Co and its competitors. This is 47% below median its historical median of 53.47. Over the past decade, Nakanishi Mfg Co's Days Payable has ranged from 36.49 to 67.54. According to the industry distribution chart, Nakanishi Mfg Co ranks #329 out of 416 companies in the Furnishings, Fixtures & Appliances industry, placing it in the top 79.1%.
Is Nakanishi Mfg Co's Days Payable too high?
Nakanishi Mfg Co's current Days Payable of 28.30 is 47% below median its 10-year median of 53.47. Over the past 10 years, this metric has ranged from a low of 36.49 to a high of 67.54. The Furnishings, Fixtures & Appliances industry median Days Payable is 63.03. Nakanishi Mfg Co's value of 28.30 is 55.1% below this industry median. Based on the distribution chart, Nakanishi Mfg Co ranks #329 out of 416 companies in the Furnishings, Fixtures & Appliances industry, which is in the bottom quartile relative to peers. Overall, Nakanishi Mfg Co has a GF Score™ of 76/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Nakanishi Mfg Co's Days Payable compare to SN and SGI?
According to the Furnishings, Fixtures & Appliances industry distribution chart, Nakanishi Mfg Co ranks #329 out of 416 companies for Days Payable. This places Nakanishi Mfg Co in the lower half of its industry. The industry median Days Payable is 63.03. Nakanishi Mfg Co's value of 28.30 is 55.1% below this benchmark. Historically, Nakanishi Mfg Co's own Days Payable has ranged from 36.49 to 67.54 over the past decade. While the company's 10-year median is 53.47 vs. the industry median of 63.03, Nakanishi Mfg 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 Furnishings, Fixtures & Appliances company?
The median Days Payable among Furnishings, Fixtures & Appliances companies is 63.03, based on 416 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. Nakanishi Mfg Co's current Days Payable of 28.30 is 55.1% 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 Nakanishi Mfg Co and its competitors. For the Furnishings, Fixtures & Appliances industry, the median Days Payable is 63.03 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Nakanishi Mfg Co's current Days Payable is 28.30, which is 47% below median its own 10-year median of 53.47. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nakanishi Mfg Co stock overvalued right now?
Based on GuruFocus' analysis, Nakanishi Mfg Co (TSE:5941) is currently considered Fairly Valued. The stock's GF Value™ is 円2,644.27, compared to a current price of 円2,791.00 — trading 5.5% above its estimated fair value. The current Days Payable is 28.30, which is 47% below median its 10-year median of 53.47 and 55.1% below the Furnishings, Fixtures & Appliances industry median of 63.03. Nakanishi Mfg Co's overall GF Score™ is 76/100 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 Nakanishi Mfg Co (TSE:5941), the current Days Payable is 28.30 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 Nakanishi Mfg Co (TSE:5941) Overvalued in 2026?

Based on GuruFocus' analysis, Nakanishi Mfg Co stock appears to be overvalued. The current stock price of 円2,791.00 is trading 5.5% above its estimated GF Value™ of 円2,644.27. GuruFocus considers Nakanishi Mfg Co to be Fairly Valued.

Key valuation signals for TSE:5941:

  • Days Payable: 28.30 (47% below median its 10-year median of 53.47)
  • GF Value™: 円2,644.27 vs. price of 円2,791.00 (5.5% above fair value)
  • GF Score™: 76/100 with 3 warning signs
  • Industry Position: 55.1% below the Furnishings, Fixtures & Appliances median (#329 of 416)

No single metric tells the full story. See the TSE:5941 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Nakanishi Mfg Co Business Description

Address 5-4-14 Tatsumi Minami, Ikuno-ku, Osaka, JPN
Nakanishi Mfg Co Ltd is a Japan-based company engaged in the manufacture and sale of kitchen equipment. It is involved in the manufacture and sale of kitchen instruments for business purposes, such as utensils washing machines, rice-cooking systems and utensils disinfection and storage machines, among others. The company provides its products to schools, hospitals, business institutions and restaurants. The company has two main business segments, namely: commercial kitchen equipment manufacturing and sales business and the real estate rental business. The company generates the majority of its revenue from commercial kitchen equipment manufacturing and sales business.
76GF Score

Get the complete analysis for TSE:5941

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

円2,791.00
Price
円2,644.27
GF Value