Chofu Seisakusho Co (TSE:5946) Days Payable: 30.61 (As of Jun. 2026) — 37% Below Median

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TSE:5946 Chofu Seisakusho Co Ltd TSE:5946
68 GF Score
Price 円1,983.00
GF Value 円1,989.24
Valuation Fairly Valued
! 4 Warning Signs
View Full Analysis

What is Chofu Seisakusho Co Days Payable?

Chofu Seisakusho Co TSE:5946 -1.25% 68 Days Payable is 30.61 as of Jun. 2026, which is 37% below its 10-year median of 48.27. GuruFocus rates TSE:5946 with a GF Score™ of 68/100 and a GF Value™ of 円1,989.24 (Fairly Valued). The stock has 4 warning signs investors should review. Among 414 Furnishings, Fixtures & Appliances companies, Chofu Seisakusho Co ranks worse than 88.65% on this metric.

Chofu Seisakusho Co's average Accounts Payable for the three months ended in Jun. 2026 was 円2,616 Mil. Chofu Seisakusho Co's Cost of Goods Sold for the three months ended in Jun. 2026 was 円7,799 Mil. Hence, Chofu Seisakusho Co's Days Payable for the three months ended in Jun. 2026 was 30.61.

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: 27.18   Med: 48.27   Max: 51.74
Current: 27.18

During the past 13 years, Chofu Seisakusho Co's highest Days Payable was 51.74. The lowest was 27.18. And the median was 48.27.

TSE:5946's Days Payable is ranked worse than
88.65% of 414 companies
in the Furnishings, Fixtures & Appliances industry
Industry Median: 66.03 vs TSE:5946: 27.18

Chofu Seisakusho Co's Days Payable increased from Jun. 2025 (27.63) to Jun. 2026 (30.61). 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 47.31 42.70 38.58 32.74 30.82

Chofu Seisakusho Co Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 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 27.63 26.43 23.61 30.77 30.61

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
68GF Score
Chofu Seisakusho Co Ltd TSE:5946
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

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 Jun. 2026 is calculated as:

Days Payable (Q: Jun. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Mar. 2026 ) + Accounts Payable (Q: Jun. 2026 )) / count ) / Cost of Goods Sold (Q: Jun. 2026 )*Days in Period
=( (2591 + 2641) / 2 ) / 7799*365 / 4
=2616 / 7799*365 / 4
=30.61

* 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 30.61 mean?
Chofu Seisakusho Co (TSE:5946) has a Days Payable of 30.61 as of Jun. 2026. 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 37% below median its historical median of 48.27. Over the past decade, Chofu Seisakusho Co's Days Payable has ranged from 27.18 to 51.74. According to the industry distribution chart, Chofu Seisakusho Co ranks #367 out of 414 companies in the Furnishings, Fixtures & Appliances industry, placing it in the top 88.6%.
Is Chofu Seisakusho Co's Days Payable too high?
Chofu Seisakusho Co's current Days Payable of 30.61 is 37% below median its 10-year median of 48.27. Over the past 10 years, this metric has ranged from a low of 27.18 to a high of 51.74. The Furnishings, Fixtures & Appliances industry median Days Payable is 66.03. Chofu Seisakusho Co's value of 30.61 is 53.6% below this industry median. Based on the distribution chart, Chofu Seisakusho Co ranks #367 out of 414 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 68/100 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 #367 out of 414 companies for Days Payable. This places Chofu Seisakusho Co in the lower half of its industry. The industry median Days Payable is 66.03. Chofu Seisakusho Co's value of 30.61 is 53.6% below this benchmark. Historically, Chofu Seisakusho Co's own Days Payable has ranged from 27.18 to 51.74 over the past decade. While the company's 10-year median is 48.27 vs. the industry median of 66.03, 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 66.03, based on 414 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 30.61 is 53.6% 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 66.03 — 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 30.61, which is 37% 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1,989.24, compared to a current price of 円1,983.00 — trading 0.3% below its estimated fair value. The current Days Payable is 30.61, which is 37% below median its 10-year median of 48.27 and 53.6% below the Furnishings, Fixtures & Appliances industry median of 66.03. Chofu Seisakusho Co's overall GF Score™ is 68/100 with 4 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 30.61 as of Jun. 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 Chofu Seisakusho Co (TSE:5946) Overvalued in 2026?

Based on GuruFocus' analysis, Chofu Seisakusho Co stock appears to be undervalued. The current stock price of 円1,983.00 is trading 0.3% below its estimated GF Value™ of 円1,989.24. GuruFocus considers Chofu Seisakusho Co to be Fairly Valued.

Key valuation signals for TSE:5946:

  • Days Payable: 30.61 (37% below median its 10-year median of 48.27)
  • GF Value™: 円1,989.24 vs. price of 円1,983.00 (0.3% below fair value)
  • GF Score™: 68/100 with 4 warning signs
  • Industry Position: 53.6% below the Furnishings, Fixtures & Appliances median (#367 of 414)

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 manufacturer of residential and commercial heating, hot-water, and climate-control equipment. Its core products include gas, oil, and electric water heaters, bath and kitchen systems, heat-pump water heaters, air-conditioning equipment, and solar thermal systems, sold mainly under the Chofu brand. The company also produces related components and commercial kitchen and household equipment. Customers are primarily Japanese households, builders, housing manufacturers, gas and energy utilities, and commercial facility operators, with distribution through utilities, construction channels, and dealers. Manufacturing, engineering, research and development, quality control, and sales and marketing are handled in-house, and the company operates almost entirely within Japan, generating revenue from product sales and related services.
68GF 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1,983.00
Price
円1,989.24
GF Value