Chofu Seisakusho Co (TSE:5946) Days Payable: 23.61 (As of Dec. 2025) — 51% Below Median

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TSE:5946 Chofu Seisakusho Co Ltd TSE:5946
65 GF Score
Price 円2,108.00
GF Value 円1,985.10
Valuation Fairly Valued
! 5 Warning Signs
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What is Chofu Seisakusho Co Days Payable?

Chofu Seisakusho Co TSE:5946 +0.67% 65 Days Payable is 23.61 as of Dec. 2025, which is 51% below its 10-year median of 48.27. GuruFocus rates TSE:5946 with a GF Score™ of 65/100 and a GF Value™ of 円1,985.10 (Fairly Valued). The stock has 5 warning signs investors should review. Among 416 Furnishings, Fixtures & Appliances companies, Chofu Seisakusho Co ranks worse than 89.42% on this metric.

Chofu Seisakusho Co's average Accounts Payable for the three months ended in Dec. 2025 was 円2,820 Mil. Chofu Seisakusho Co's Cost of Goods Sold for the three months ended in Dec. 2025 was 円10,897 Mil. Hence, Chofu Seisakusho Co's Days Payable for the three months ended in Dec. 2025 was 23.61.

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

TSE:5946' s Days Payable Range Over the Past 10 Years
Min: 26.68   Med: 48.27   Max: 51.74
Current: 26.68

During the past 13 years, Chofu Seisakusho Co's highest Days Payable was 51.74. The lowest was 26.68. And the median was 48.27.

TSE:5946's Days Payable is ranked worse than
89.42% of 416 companies
in the Furnishings, Fixtures & Appliances industry
Industry Median: 63.445 vs TSE:5946: 26.68

Chofu Seisakusho Co's Days Payable increased from Dec. 2024 (23.37) to Dec. 2025 (23.61). It may suggest that Chofu Seisakusho Co delayed paying its suppliers.


Chofu Seisakusho Co Days Payable Historical Data

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The historical data trend for Chofu Seisakusho 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.

Chofu Seisakusho Co Days Payable Chart

Chofu Seisakusho Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 47.30 42.70 38.58 32.74 30.82

Chofu Seisakusho 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 29.10 27.63 26.43 23.61 30.77

TSE:5946 vs SN, SGI, MHK: Days Payable Comparison

For the Furnishings, Fixtures & Appliances subindustry, Chofu Seisakusho 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.


Chofu Seisakusho Co Days Payable vs Furnishings, Fixtures & Appliances Industry

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

* The bar in red indicates where Chofu Seisakusho Co's Days Payable falls into.


TSE:5946
65GF Score
Chofu Seisakusho Co Ltd TSE:5946
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Chofu Seisakusho 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.

Chofu Seisakusho Co's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as

Days Payable (A: Dec. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Dec. 2024 ) + Accounts Payable (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (2967 + 3137) / 2 ) / 36140*365
=3052 / 36140*365
=30.82

Chofu Seisakusho 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
=( (2502 + 3137) / 2 ) / 10897*365 / 4
=2819.5 / 10897*365 / 4
=23.61

* 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 23.61 mean?
Chofu Seisakusho Co (TSE:5946) has a Days Payable of 23.61 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 Chofu Seisakusho Co and its competitors. This is 51% below median its historical median of 48.27. Over the past decade, Chofu Seisakusho Co's Days Payable has ranged from 26.68 to 51.74. According to the industry distribution chart, Chofu Seisakusho Co ranks #372 out of 416 companies in the Furnishings, Fixtures & Appliances industry, placing it in the top 89.4%.
Is Chofu Seisakusho Co's Days Payable too high?
Chofu Seisakusho Co's current Days Payable of 23.61 is 51% below median its 10-year median of 48.27. Over the past 10 years, this metric has ranged from a low of 26.68 to a high of 51.74. The Furnishings, Fixtures & Appliances industry median Days Payable is 63.45. Chofu Seisakusho Co's value of 23.61 is 62.8% below this industry median. Based on the distribution chart, Chofu Seisakusho Co ranks #372 out of 416 companies in the Furnishings, Fixtures & Appliances industry, which is in the bottom quartile relative to peers. Overall, Chofu Seisakusho Co has a GF Score™ of 65/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Chofu Seisakusho Co's Days Payable compare to SN and SGI?
According to the Furnishings, Fixtures & Appliances industry distribution chart, Chofu Seisakusho Co ranks #372 out of 416 companies for Days Payable. This places Chofu Seisakusho Co in the lower half of its industry. The industry median Days Payable is 63.45. Chofu Seisakusho Co's value of 23.61 is 62.8% below this benchmark. Historically, Chofu Seisakusho Co's own Days Payable has ranged from 26.68 to 51.74 over the past decade. While the company's 10-year median is 48.27 vs. the industry median of 63.45, Chofu Seisakusho 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 63.45, 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. Chofu Seisakusho Co's current Days Payable of 23.61 is 62.8% 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 Chofu Seisakusho Co and its competitors. For the Furnishings, Fixtures & Appliances industry, the median Days Payable is 63.45 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Chofu Seisakusho Co's current Days Payable is 23.61, which is 51% below median its own 10-year median of 48.27. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Chofu Seisakusho Co stock overvalued right now?
Based on GuruFocus' analysis, Chofu Seisakusho Co (TSE:5946) is currently considered Fairly Valued. The stock's GF Value™ is 円1,985.10, compared to a current price of 円2,108.00 — trading 6.2% above its estimated fair value. The current Days Payable is 23.61, which is 51% below median its 10-year median of 48.27 and 62.8% below the Furnishings, Fixtures & Appliances industry median of 63.45. Chofu Seisakusho Co's overall GF Score™ is 65/100 with 5 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 Chofu Seisakusho Co (TSE:5946), the current Days Payable is 23.61 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 Chofu Seisakusho Co (TSE:5946) Overvalued in 2026?

Based on GuruFocus' analysis, Chofu Seisakusho Co stock appears to be overvalued. The current stock price of 円2,108.00 is trading 6.2% above its estimated GF Value™ of 円1,985.10. GuruFocus considers Chofu Seisakusho Co to be Fairly Valued.

Key valuation signals for TSE:5946:

  • Days Payable: 23.61 (51% below median its 10-year median of 48.27)
  • GF Value™: 円1,985.10 vs. price of 円2,108.00 (6.2% above fair value)
  • GF Score™: 65/100 with 5 warning signs
  • Industry Position: 62.8% below the Furnishings, Fixtures & Appliances median (#372 of 416)

No single metric tells the full story. See the TSE:5946 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Chofu Seisakusho Co Business Description

Address 2-1 Chofu ogimachi, Shimonoseki-shi, Yamaguchi, JPN, 752-8555
Chofu Seisakusho Co Ltd is a Japanese manufacturing company that produces and sells water heaters, air conditioners, heat pump systems, solar equipment, and Kitchen related, commercial household equipment . It operates solely across Japan. These operations are divided among its sales and marketing, manufacturing and engineering, research and development, and quality control activities.
65GF Score

Get the complete analysis for TSE:5946

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

円2,108.00
Price
円1,985.10
GF Value