CELMTSE:7367 +1.82%78 Days Payable is 53.10 as of Mar. 2026, which is 4% above its 10-year median of 51.19. GuruFocus rates TSE:7367 with a GF Score™ of 78/100 and a GF Value™ of 円544.01 (Significantly Undervalued). The stock has 1 warning sign investors should review. Among 943 Business Services companies, CELM ranks better than 56.1% on this metric.
CELM's average Accounts Payable for the
six
months ended in Mar. 2026 was 円775 Mil. CELM's Cost of Goods Sold for the
six
months ended in Mar. 2026 was 円2,664 Mil.
Hence, CELM's Days Payable for the
six
months ended in Mar. 2026 was 53.10.
The historical rank and industry rank for CELM's Days Payable or its related term are showing as below:
TSE:7367'
s Days Payable Range Over the Past 10 Years
Min: 44.08 Med: 51.19 Max: 60.2
Current: 53.71
During the past 8 years, CELM's highest Days Payable was 60.20. The lowest was 44.08. And the median was 51.19.
TSE:7367's Days Payable is ranked better than 56.1% of 943
companies
in the Business Services industry
Industry Median: 46.92
vs TSE:7367: 53.71
CELM's Days Payable
increased
from Mar. 2025 (52.77) to Mar. 2026 (53.10).
It may suggest that CELMdelayed paying its suppliers.
CELM Days Payable Related Terms
CELM Days Payable Historical Data
* Premium members only.
The historical data trend for CELM'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:7367 vs KFY, RHI, TNET: Days Payable Comparison
For the Staffing & Employment Services subindustry, CELM'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.
CELM Days Payable vs Business Services Industry
For the Business Services industry and Industrials sector, CELM's Days Payable distribution charts can be found below:
* The bar in red indicates where CELM'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.
CELM'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.
CELM (TSE:7367) has a Days Payable of 53.10 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 CELM and its competitors. This is near median its historical median of 51.19. Over the past decade, CELM's Days Payable has ranged from 44.08 to 60.20. According to the industry distribution chart, CELM ranks #414 out of 943 companies in the Business Services industry, placing it in the top 43.9%.
Is CELM's Days Payable too high?
CELM's current Days Payable of 53.10 is near median its 10-year median of 51.19. Over the past 10 years, this metric has ranged from a low of 44.08 to a high of 60.20. The Business Services industry median Days Payable is 46.92. CELM's value of 53.10 is 13.2% above this industry median. Based on the distribution chart, CELM ranks #414 out of 943 companies in the Business Services industry, which is above the industry midpoint. Overall, CELM has a GF Score™ of 78/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does CELM's Days Payable compare to KFY and RHI?
According to the Business Services industry distribution chart, CELM ranks #414 out of 943 companies for Days Payable. This puts CELM in the upper half of its industry. The industry median Days Payable is 46.92. CELM's value of 53.10 is 13.2% above this benchmark. Historically, CELM's own Days Payable has ranged from 44.08 to 60.20 over the past decade. While the company's 10-year median is 51.19 vs. the industry median of 46.92, CELM 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 46.92, 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. CELM's current Days Payable of 53.10 is 13.2% 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 CELM 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. CELM's current Days Payable is 53.10, which is near median its own 10-year median of 51.19. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CELM stock overvalued right now?
Based on GuruFocus' analysis, CELM (TSE:7367) is currently considered Significantly Undervalued. The stock's GF Value™ is 円544.01, compared to a current price of 円336.00 — trading 38.2% below its estimated fair value. The current Days Payable is 53.10, which is near median its 10-year median of 51.19 and 13.2% above the Business Services industry median of 46.92. CELM's overall GF Score™ is 78/100 with 1 warning sign 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 CELM (TSE:7367), the current Days Payable is 53.10 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 CELM (TSE:7367) Overvalued in 2026?
Based on GuruFocus' analysis, CELM stock appears to be undervalued.
The current stock price of 円336.00 is trading 38.2% below its estimated GF Value™ of 円544.01.
GuruFocus considers CELM to be Significantly Undervalued.
Key valuation signals for TSE:7367:
Days Payable: 53.10 (near median its 10-year median of 51.19)
GF Value™: 円544.01 vs. price of 円336.00 (38.2% below fair value)
Industry Position: 13.2% above the Business Services median (#414 of 943)
No single metric tells the full story. See the TSE:7367 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
CELM Inc is involved in the human resource development and organizational development business. It provides in-house training, human resource development consulting, organizational development consulting, organization survey, personnel system design, and other services. The company includes two reportable segments: Organization and Human Resources Development Business; and Stakeholder Relations Business.
78GF Score
Get the complete analysis for TSE:7367
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