ARAYA INDUSTRIAL Co (TSE:7305) Days Payable: 71.49 (As of Mar. 2026) — 19% Below Median


TSE:7305 ARAYA INDUSTRIAL Co Ltd TSE:7305
73 GF Score
Price 円2,571.00
GF Value 円2,380.42
Valuation Fairly Valued
! 6 Warning Signs
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What is ARAYA INDUSTRIAL Co Days Payable?

ARAYA INDUSTRIAL Co TSE:7305 +0.27% 73 Days Payable is 71.49 as of Mar. 2026, which is 19% below its 10-year median of 88.59. GuruFocus rates TSE:7305 with a GF Score™ of 73/100 and a GF Value™ of 円2,380.42 (Fairly Valued). The stock has 6 warning signs investors should review. Among 597 Steel companies, ARAYA INDUSTRIAL Co ranks better than 74.2% on this metric.

ARAYA INDUSTRIAL Co's average Accounts Payable for the six months ended in Mar. 2026 was 円6,403 Mil. ARAYA INDUSTRIAL Co's Cost of Goods Sold for the six months ended in Mar. 2026 was 円16,344 Mil. Hence, ARAYA INDUSTRIAL Co's Days Payable for the six months ended in Mar. 2026 was 71.49.

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

TSE:7305' s Days Payable Range Over the Past 10 Years
Min: 75.02   Med: 88.59   Max: 103.1
Current: 75.02

During the past 13 years, ARAYA INDUSTRIAL Co's highest Days Payable was 103.10. The lowest was 75.02. And the median was 88.59.

TSE:7305's Days Payable is ranked better than
74.2% of 597 companies
in the Steel industry
Industry Median: 41.39 vs TSE:7305: 75.02

ARAYA INDUSTRIAL Co's Days Payable declined from Mar. 2025 (79.78) to Mar. 2026 (71.49). It may suggest that ARAYA INDUSTRIAL Co accelerated paying its suppliers.


ARAYA INDUSTRIAL Co Days Payable Historical Data

* Premium members only.

The historical data trend for ARAYA INDUSTRIAL 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.

ARAYA INDUSTRIAL Co Days Payable Chart

ARAYA INDUSTRIAL Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 90.40 84.93 79.30 79.14 76.31

ARAYA INDUSTRIAL Co Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 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 82.39 84.37 79.78 77.36 71.49

TSE:7305 vs NUE, STLD, RS: Days Payable Comparison

For the Steel subindustry, ARAYA INDUSTRIAL 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.


ARAYA INDUSTRIAL Co Days Payable vs Steel Industry

For the Steel industry and Basic Materials sector, ARAYA INDUSTRIAL Co's Days Payable distribution charts can be found below:

* The bar in red indicates where ARAYA INDUSTRIAL Co's Days Payable falls into.


TSE:7305
73GF Score
ARAYA INDUSTRIAL Co Ltd TSE:7305
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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ARAYA INDUSTRIAL 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.

ARAYA INDUSTRIAL Co's Days Payable for the fiscal year that ended in Mar. 2026 is calculated as

Days Payable (A: Mar. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Mar. 2025 ) + Accounts Payable (A: Mar. 2026 )) / count ) / Cost of Goods Sold (A: Mar. 2026 )*Days in Period
=( (7006 + 6428) / 2 ) / 32130*365
=6717 / 32130*365
=76.31

ARAYA INDUSTRIAL Co's Days Payable for the quarter that ended in Mar. 2026 is calculated as:

Days Payable (Q: Mar. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Sep. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (6377 + 6428) / 2 ) / 16344*365 / 2
=6402.5 / 16344*365 / 2
=71.49

* 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 71.49 mean?
ARAYA INDUSTRIAL Co (TSE:7305) has a Days Payable of 71.49 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 ARAYA INDUSTRIAL Co and its competitors. This is 19% below median its historical median of 88.59. Over the past decade, ARAYA INDUSTRIAL Co's Days Payable has ranged from 75.02 to 103.10. According to the industry distribution chart, ARAYA INDUSTRIAL Co ranks #154 out of 597 companies in the Steel industry, placing it in the top 25.8%.
Is ARAYA INDUSTRIAL Co's Days Payable too high?
ARAYA INDUSTRIAL Co's current Days Payable of 71.49 is 19% below median its 10-year median of 88.59. Over the past 10 years, this metric has ranged from a low of 75.02 to a high of 103.10. The Steel industry median Days Payable is 41.39. ARAYA INDUSTRIAL Co's value of 71.49 is 72.7% above this industry median. Based on the distribution chart, ARAYA INDUSTRIAL Co ranks #154 out of 597 companies in the Steel industry, which is above the industry midpoint. Overall, ARAYA INDUSTRIAL Co has a GF Score™ of 73/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does ARAYA INDUSTRIAL Co's Days Payable compare to NUE and STLD?
According to the Steel industry distribution chart, ARAYA INDUSTRIAL Co ranks #154 out of 597 companies for Days Payable. This puts ARAYA INDUSTRIAL Co in the upper half of its industry. The industry median Days Payable is 41.39. ARAYA INDUSTRIAL Co's value of 71.49 is 72.7% above this benchmark. Historically, ARAYA INDUSTRIAL Co's own Days Payable has ranged from 75.02 to 103.10 over the past decade. While the company's 10-year median is 88.59 vs. the industry median of 41.39, ARAYA INDUSTRIAL Co 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 Steel company?
The median Days Payable among Steel companies is 41.39, based on 597 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. ARAYA INDUSTRIAL Co's current Days Payable of 71.49 is 72.7% 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 ARAYA INDUSTRIAL Co and its competitors. For the Steel industry, the median Days Payable is 41.39 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ARAYA INDUSTRIAL Co's current Days Payable is 71.49, which is 19% below median its own 10-year median of 88.59. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ARAYA INDUSTRIAL Co stock overvalued right now?
Based on GuruFocus' analysis, ARAYA INDUSTRIAL Co (TSE:7305) is currently considered Fairly Valued. The stock's GF Value™ is 円2,380.42, compared to a current price of 円2,571.00 — trading 8% above its estimated fair value. The current Days Payable is 71.49, which is 19% below median its 10-year median of 88.59 and 72.7% above the Steel industry median of 41.39. ARAYA INDUSTRIAL Co's overall GF Score™ is 73/100 with 6 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 ARAYA INDUSTRIAL Co (TSE:7305), the current Days Payable is 71.49 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 ARAYA INDUSTRIAL Co (TSE:7305) Overvalued in 2026?

Based on GuruFocus' analysis, ARAYA INDUSTRIAL Co stock appears to be overvalued. The current stock price of 円2,571.00 is trading 8% above its estimated GF Value™ of 円2,380.42. GuruFocus considers ARAYA INDUSTRIAL Co to be Fairly Valued.

Key valuation signals for TSE:7305:

  • Days Payable: 71.49 (19% below median its 10-year median of 88.59)
  • GF Value™: 円2,380.42 vs. price of 円2,571.00 (8% above fair value)
  • GF Score™: 73/100 with 6 warning signs
  • Industry Position: 72.7% above the Steel median (#154 of 597)

No single metric tells the full story. See the TSE:7305 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


ARAYA INDUSTRIAL Co Business Description

Address 12-12 Minamisenba, Chuo-ku, Osaka, JPN, 542-0081
ARAYA INDUSTRIAL Co Ltd is engaged in the manufacturing and selling of high-quality, high-performance iron, stainless steel pipe and others by metal processing technology Roll Forming. Its product offering includes steel pipe, welfare equipment, rim for the bicycle, pipe cutting machine, pipe/sheet metal processing machine and other special purpose machines. The company's products are used in a wide range of fields including automobiles, motorcycles, bicycles, buildings, furniture, industrial machinery, welfare equipment, and logistics equipment.
73GF Score

Get the complete analysis for TSE:7305

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

円2,571.00
Price
円2,380.42
GF Value