Two stone & SonsTSE:7352 -3.05%75 Days Payable is 28.93 as of Feb. 2026, which is 5% below its 10-year median of 30.41. GuruFocus rates TSE:7352 with a GF Score™ of 75/100 and a GF Value™ of 円1,428.96 (Significantly Undervalued). The stock has 4 warning signs investors should review. Among 943 Business Services companies, Two stone & Sons ranks worse than 66.17% on this metric.
The historical rank and industry rank for Two stone & Sons's Days Payable or its related term are showing as below:
TSE:7352'
s Days Payable Range Over the Past 10 Years
Min: 28.79 Med: 30.41 Max: 53.07
Current: 28.79
During the past 8 years, Two stone & Sons's highest Days Payable was 53.07. The lowest was 28.79. And the median was 30.41.
TSE:7352's Days Payable is ranked worse than 66.17% of 943
companies
in the Business Services industry
Industry Median: 46.92
vs TSE:7352: 28.79
Two stone & Sons's Days Payable
increased
from Feb. 2025 (28.48) to Feb. 2026 (28.93).
It may suggest that Two stone & Sonsdelayed paying its suppliers.
Two stone & Sons Days Payable Related Terms
Two stone & Sons Days Payable Historical Data
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The historical data trend for Two stone & Sons'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:7352 vs CTAS, CPRT, ULS: Days Payable Comparison
For the Specialty Business Services subindustry, Two stone & Sons'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.
Two stone & Sons Days Payable vs Business Services Industry
For the Business Services industry and Industrials sector, Two stone & Sons's Days Payable distribution charts can be found below:
* The bar in red indicates where Two stone & Sons'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.
Two stone & Sons'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.
Two stone & Sons (TSE:7352) has a Days Payable of 28.93 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 Two stone & Sons and its competitors. This is near median its historical median of 30.41. Over the past decade, Two stone & Sons' Days Payable has ranged from 28.79 to 53.07. According to the industry distribution chart, Two stone & Sons ranks #624 out of 943 companies in the Business Services industry, placing it in the top 66.2%.
Is Two stone & Sons' Days Payable too high?
Two stone & Sons' current Days Payable of 28.93 is near median its 10-year median of 30.41. Over the past 10 years, this metric has ranged from a low of 28.79 to a high of 53.07. The Business Services industry median Days Payable is 46.92. Two stone & Sons' value of 28.93 is 38.3% below this industry median. Based on the distribution chart, Two stone & Sons ranks #624 out of 943 companies in the Business Services industry, which is below the industry midpoint. Overall, Two stone & Sons has a GF Score™ of 75/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Two stone & Sons' Days Payable compare to CTAS and CPRT?
According to the Business Services industry distribution chart, Two stone & Sons ranks #624 out of 943 companies for Days Payable. This places Two stone & Sons in the lower half of its industry. The industry median Days Payable is 46.92. Two stone & Sons' value of 28.93 is 38.3% below this benchmark. Historically, Two stone & Sons' own Days Payable has ranged from 28.79 to 53.07 over the past decade. While the company's 10-year median is 30.41 vs. the industry median of 46.92, Two stone & Sons 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 Business Services company?
The median Days Payable among Business Services companies is 46.92, based on 943 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. Two stone & Sons's current Days Payable of 28.93 is 38.3% 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 Two stone & Sons and its competitors. For the Business Services industry, the median Days Payable is 46.92 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Two stone & Sons's current Days Payable is 28.93, which is near median its own 10-year median of 30.41. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Two stone & Sons stock overvalued right now?
Based on GuruFocus' analysis, Two stone & Sons (TSE:7352) is currently considered Significantly Undervalued. The stock's GF Value™ is 円1,428.96, compared to a current price of 円382.00 — trading 73.3% below its estimated fair value. The current Days Payable is 28.93, which is near median its 10-year median of 30.41 and 38.3% below the Business Services industry median of 46.92. Two stone & Sons' overall GF Score™ is 75/100 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 Two stone & Sons (TSE:7352), the current Days Payable is 28.93 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 Two stone & Sons (TSE:7352) Overvalued in 2026?
Based on GuruFocus' analysis, Two stone & Sons stock appears to be undervalued.
The current stock price of 円382.00 is trading 73.3% below its estimated GF Value™ of 円1,428.96.
GuruFocus considers Two stone & Sons to be Significantly Undervalued.
Key valuation signals for TSE:7352:
Days Payable: 28.93 (near median its 10-year median of 30.41)
GF Value™: 円1,428.96 vs. price of 円382.00 (73.3% below fair value)
Industry Position: 38.3% below the Business Services median (#624 of 943)
No single metric tells the full story. See the TSE:7352 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Two stone & Sons Inc is an engineering company providing engineering resources to companies, media businesses, and programming school businesses. The company develops services such as in-house media management and client solutions such as contract development.
75GF Score
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