UPRTSE:7065 -4.67%71 Days Payable is 69.18 as of Feb. 2026, which is 5% below its 10-year median of 73.06. GuruFocus rates TSE:7065 with a GF Score™ of 71/100 and a GF Value™ of 円1,118.64 (Fairly Valued). The stock has 10 warning signs investors should review. Among 940 Business Services companies, UPR ranks better than 64.15% on this metric.
UPR's average Accounts Payable for the
six
months ended in Feb. 2026 was 円1,881 Mil. UPR's Cost of Goods Sold for the
six
months ended in Feb. 2026 was 円4,962 Mil.
Hence, UPR's Days Payable for the
six
months ended in Feb. 2026 was 69.18.
The historical rank and industry rank for UPR's Days Payable or its related term are showing as below:
TSE:7065'
s Days Payable Range Over the Past 10 Years
Min: 62.15 Med: 73.06 Max: 99.26
Current: 67.03
During the past 9 years, UPR's highest Days Payable was 99.26. The lowest was 62.15. And the median was 73.06.
TSE:7065's Days Payable is ranked better than 64.15% of 940
companies
in the Business Services industry
Industry Median: 46.88
vs TSE:7065: 67.03
UPR's Days Payable
declined
from Feb. 2025 (70.53) to Feb. 2026 (69.18).
It may suggest that UPRaccelerated paying its suppliers.
UPR Days Payable Related Terms
UPR Days Payable Historical Data
* Premium members only.
The historical data trend for UPR'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:7065 vs URI, SUNB, AER: Days Payable Comparison
For the Rental & Leasing Services subindustry, UPR'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.
UPR Days Payable vs Business Services Industry
For the Business Services industry and Industrials sector, UPR's Days Payable distribution charts can be found below:
* The bar in red indicates where UPR'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.
UPR's Days Payable for the fiscal year that ended in Aug. 2025 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.
UPR (TSE:7065) has a Days Payable of 69.18 as of Feb. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on UPR and its competitors. This is near median its historical median of 73.06. Over the past decade, UPR's Days Payable has ranged from 62.15 to 99.26. According to the industry distribution chart, UPR ranks #337 out of 940 companies in the Business Services industry, placing it in the top 35.9%.
Is UPR's Days Payable too high?
UPR's current Days Payable of 69.18 is near median its 10-year median of 73.06. Over the past 10 years, this metric has ranged from a low of 62.15 to a high of 99.26. The Business Services industry median Days Payable is 46.88. UPR's value of 69.18 is 47.6% above this industry median. Based on the distribution chart, UPR ranks #337 out of 940 companies in the Business Services industry, which is above the industry midpoint. Overall, UPR has a GF Score™ of 71/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does UPR's Days Payable compare to URI and SUNB?
According to the Business Services industry distribution chart, UPR ranks #337 out of 940 companies for Days Payable. This puts UPR in the upper half of its industry. The industry median Days Payable is 46.88. UPR's value of 69.18 is 47.6% above this benchmark. Historically, UPR's own Days Payable has ranged from 62.15 to 99.26 over the past decade. While the company's 10-year median is 73.06 vs. the industry median of 46.88, UPR has consistently been above 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 Business Services company?
The median Days Payable among Business Services companies is 46.88, based on 940 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. UPR's current Days Payable of 69.18 is 47.6% above 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 UPR and its competitors. For the Business Services industry, the median Days Payable is 46.88 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. UPR's current Days Payable is 69.18, which is near median its own 10-year median of 73.06. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is UPR stock overvalued right now?
Based on GuruFocus' analysis, UPR (TSE:7065) is currently considered Fairly Valued. The stock's GF Value™ is 円1,118.64, compared to a current price of 円1,021.00 — trading 8.7% below its estimated fair value. The current Days Payable is 69.18, which is near median its 10-year median of 73.06 and 47.6% above the Business Services industry median of 46.88. UPR's overall GF Score™ is 71/100 with 10 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 UPR (TSE:7065), the current Days Payable is 69.18 as of Feb. 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 UPR (TSE:7065) Overvalued in 2026?
Based on GuruFocus' analysis, UPR stock appears to be undervalued.
The current stock price of 円1,021.00 is trading 8.7% below its estimated GF Value™ of 円1,118.64.
GuruFocus considers UPR to be Fairly Valued.
Key valuation signals for TSE:7065:
Days Payable: 69.18 (near median its 10-year median of 73.06)
GF Value™: 円1,118.64 vs. price of 円1,021.00 (8.7% below fair value)
Industry Position: 47.6% above the Business Services median (#337 of 940)
No single metric tells the full story. See the TSE:7065 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
UPR Corp is engaged in logistics equipment rental, focusing especially on pallets. The company is also engaged in location tracking systems, M2M technology, car sharing, and other businesses related to IT. The company operates in two segments, which include the Logistics business and Connected Business.
71GF Score
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