SEMBA (TSE:6540) Days Payable: 0.00 (As of Dec. 2025)


TSE:6540 SEMBA Corp TSE:6540
82 GF Score
Price 円1,490.00
GF Value 円1,693.05
Valuation Modestly Undervalued
! 3 Warning Signs
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What is SEMBA Days Payable?

SEMBA TSE:6540 +0.34% 82 Days Payable is 0.00 as of Dec. 2025. GuruFocus rates TSE:6540 with a GF Score™ of 82/100 and a GF Value™ of 円1,693.05 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 1,709 Construction companies, SEMBA ranks better than 60.21% on this metric.

SEMBA's average Accounts Payable for the three months ended in Dec. 2025 was 円3,063 Mil. SEMBA's Cost of Goods Sold for the three months ended in Dec. 2025 was 円0 Mil.

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

TSE:6540' s Days Payable Range Over the Past 10 Years
Min: 45.77   Med: 51.79   Max: 96.82
Current: 96.82

During the past 12 years, SEMBA's highest Days Payable was 96.82. The lowest was 45.77. And the median was 51.79.

TSE:6540's Days Payable is ranked better than
60.21% of 1709 companies
in the Construction industry
Industry Median: 76.72 vs TSE:6540: 96.82

SEMBA's Days Payable declined from Jun. 2024 (60.98) to Dec. 2025 (0.00). It may suggest that SEMBA accelerated paying its suppliers.


SEMBA Days Payable Historical Data

* Premium members only.

The historical data trend for SEMBA'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.

SEMBA Days Payable Chart

SEMBA 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 58.52 52.69 51.57 57.75 49.33

SEMBA Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Dec24 Mar25 Jun25 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 0.00 60.70 49.16 0.00 47.59

TSE:6540 vs PWR, FIX, EME: Days Payable Comparison

For the Engineering & Construction subindustry, SEMBA'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.


SEMBA Days Payable vs Construction Industry

For the Construction industry and Industrials sector, SEMBA's Days Payable distribution charts can be found below:

* The bar in red indicates where SEMBA's Days Payable falls into.


TSE:6540
82GF Score
SEMBA Corp TSE:6540
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

SEMBA 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.

SEMBA'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
=( (3977.895 + 3250.936) / 2 ) / 26742.949*365
=3614.4155 / 26742.949*365
=49.33

SEMBA'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: Jun. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (2874.459 + 3250.936) / 2 ) / 0*365 / 4
=3062.6975 / 0*365 / 4
=N/A

* 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 0.00 mean?
SEMBA (TSE:6540) has a Days Payable of 0.00 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 SEMBA and its competitors. Over the past decade, SEMBA's Days Payable has ranged from 45.77 to 96.82. According to the industry distribution chart, SEMBA ranks #680 out of 1709 companies in the Construction industry, placing it in the top 39.8%.
Is SEMBA's Days Payable too high?
SEMBA's current Days Payable is 0.00. Over the past 10 years, this metric has ranged from a low of 45.77 to a high of 96.82. Based on the distribution chart, SEMBA ranks #680 out of 1709 companies in the Construction industry, which is above the industry midpoint. Overall, SEMBA has a GF Score™ of 82/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does SEMBA's Days Payable compare to PWR and FIX?
According to the Construction industry distribution chart, SEMBA ranks #680 out of 1709 companies for Days Payable. This puts SEMBA in the upper half of its industry. The industry median Days Payable is 76.72. Historically, SEMBA's own Days Payable has ranged from 45.77 to 96.82 over the past decade. 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 76.72, based on 1,709 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. 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 SEMBA and its competitors. For the Construction industry, the median Days Payable is 76.72 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. SEMBA's current Days Payable is 0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SEMBA stock overvalued right now?
Based on GuruFocus' analysis, SEMBA (TSE:6540) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,693.05, compared to a current price of 円1,490.00 — trading 12% below its estimated fair value. The current Days Payable is 0.00. SEMBA's overall GF Score™ is 82/100 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 SEMBA (TSE:6540), the current Days Payable is 0.00 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 SEMBA (TSE:6540) Overvalued in 2026?

Based on GuruFocus' analysis, SEMBA stock appears to be undervalued. The current stock price of 円1,490.00 is trading 12% below its estimated GF Value™ of 円1,693.05. GuruFocus considers SEMBA to be Modestly Undervalued.

Key valuation signals for TSE:6540:

  • Days Payable: 0.00
  • GF Value™: 円1,693.05 vs. price of 円1,490.00 (12% below fair value)
  • GF Score™: 82/100 with 3 warning signs

No single metric tells the full story. See the TSE:6540 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


SEMBA Business Description

Address 1-2-3 Shibaura, 9th Floor, Seavans South Building, Minato-ku, Tokyo, JPN, 105-0023
SEMBA Corp provides interior construction services. The company offers administration, operation, and sales promotion for commercial space, market research, and general construction services. Semba serves customers in Japan. The Company is involved in market research and analysis, commercial facilities management and operation, sales promotion, designing, manufacturing, and selling of display tools, general construction business, and other related business activities.
82GF Score

Get the complete analysis for TSE:6540

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

円1,490.00
Price
円1,693.05
GF Value