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LiguaTSE:7090 +2.72%63 Days Payable is 2.27 as of Mar. 2026, which is 72% below its 10-year median of 7.97. GuruFocus rates TSE:7090 with a GF Score™ of 63/100 and a GF Value™ of 円877.05 (Fairly Valued). The stock has 3 warning signs investors should review. Among 607 Healthcare Providers & Services companies, Ligua ranks worse than 99.34% on this metric.
Ligua's average Accounts Payable for the
six
months ended in Mar. 2026 was 円6 Mil. Ligua's Cost of Goods Sold for the
six
months ended in Mar. 2026 was 円493 Mil.
Hence, Ligua's Days Payable for the
six
months ended in Mar. 2026 was 2.27.
The historical rank and industry rank for Ligua's Days Payable or its related term are showing as below:
TSE:7090'
s Days Payable Range Over the Past 10 Years
Min: 1.98 Med: 7.97 Max: 57.74
Current: 2.28
During the past 9 years, Ligua's highest Days Payable was 57.74. The lowest was 1.98. And the median was 7.97.
TSE:7090's Days Payable is ranked worse than 99.34% of 607
companies
in the Healthcare Providers & Services industry
Industry Median: 57.13
vs TSE:7090: 2.28
Ligua's Days Payable
declined
from Mar. 2025 (5.47) to Mar. 2026 (2.27).
It may suggest that Liguaaccelerated paying its suppliers.
Ligua Days Payable Related Terms
Ligua Days Payable Historical Data
* Premium members only.
The historical data trend for Ligua'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:7090 vs HCA, THC, DVA: Days Payable Comparison
For the Medical Care Facilities subindustry, Ligua'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.
Ligua Days Payable vs Healthcare Providers & Services Industry
For the Healthcare Providers & Services industry and Healthcare sector, Ligua's Days Payable distribution charts can be found below:
* The bar in red indicates where Ligua'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.
Ligua's Days Payable for the fiscal year that ended in Mar. 2026 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.
Ligua (TSE:7090) has a Days Payable of 2.27 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 Ligua and its competitors. This is 72% below median its historical median of 7.97. Over the past decade, Ligua's Days Payable has ranged from 1.98 to 57.74. According to the industry distribution chart, Ligua ranks #603 out of 607 companies in the Healthcare Providers & Services industry, placing it in the top 99.3%.
Is Ligua's Days Payable too high?
Ligua's current Days Payable of 2.27 is 72% below median its 10-year median of 7.97. Over the past 10 years, this metric has ranged from a low of 1.98 to a high of 57.74. The Healthcare Providers & Services industry median Days Payable is 57.13. Ligua's value of 2.27 is 96% below this industry median. Based on the distribution chart, Ligua ranks #603 out of 607 companies in the Healthcare Providers & Services industry, which is in the bottom quartile relative to peers. Overall, Ligua has a GF Score™ of 63/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Ligua's Days Payable compare to HCA and THC?
According to the Healthcare Providers & Services industry distribution chart, Ligua ranks #603 out of 607 companies for Days Payable. This places Ligua in the lower half of its industry. The industry median Days Payable is 57.13. Ligua's value of 2.27 is 96% below this benchmark. Historically, Ligua's own Days Payable has ranged from 1.98 to 57.74 over the past decade. While the company's 10-year median is 7.97 vs. the industry median of 57.13, Ligua 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 Healthcare Providers & Services company?
The median Days Payable among Healthcare Providers & Services companies is 57.13, based on 607 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. Ligua's current Days Payable of 2.27 is 96% 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 Ligua and its competitors. For the Healthcare Providers & Services industry, the median Days Payable is 57.13 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Ligua's current Days Payable is 2.27, which is 72% below median its own 10-year median of 7.97. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ligua stock overvalued right now?
Based on GuruFocus' analysis, Ligua (TSE:7090) is currently considered Fairly Valued. The stock's GF Value™ is 円877.05, compared to a current price of 円794.00 — trading 9.5% below its estimated fair value. The current Days Payable is 2.27, which is 72% below median its 10-year median of 7.97 and 96% below the Healthcare Providers & Services industry median of 57.13. Ligua's overall GF Score™ is 63/100 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 Ligua (TSE:7090), the current Days Payable is 2.27 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 Ligua (TSE:7090) Overvalued in 2026?
Based on GuruFocus' analysis, Ligua stock appears to be undervalued.
The current stock price of 円794.00 is trading 9.5% below its estimated GF Value™ of 円877.05.
GuruFocus considers Ligua to be Fairly Valued.
Key valuation signals for TSE:7090:
Days Payable: 2.27 (72% below median its 10-year median of 7.97)
GF Value™: 円877.05 vs. price of 円794.00 (9.5% below fair value)
Industry Position: 96% below the Healthcare Providers & Services median (#603 of 607)
No single metric tells the full story. See the TSE:7090 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Ligua Inc is a consulting company providing management support to the healthcare industry for osteopaths. The company's services include sales office operations such as sales improvement, organizational management, executive education, and recruitment, to corporate management areas such as management of management figures and creation of business plans.
63GF Score
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