AtomTSE:7412 +9.60%43 Days Payable is 97.20 as of Mar. 2026, which is 45% above its 10-year median of 66.98. GuruFocus rates TSE:7412 with a GF Score™ of 43/100 and a GF Value™ of 円587.39 (Possible Value Trap). The stock has 2 warning signs investors should review. Among 351 Restaurants companies, Atom ranks better than 85.47% on this metric.
Atom's average Accounts Payable for the
three
months ended in Mar. 2026 was 円3,261 Mil. Atom's Cost of Goods Sold for the
three
months ended in Mar. 2026 was 円3,061 Mil.
Hence, Atom's Days Payable for the
three
months ended in Mar. 2026 was 97.20.
The historical rank and industry rank for Atom's Days Payable or its related term are showing as below:
TSE:7412'
s Days Payable Range Over the Past 10 Years
Min: 60.52 Med: 66.98 Max: 84.79
Current: 84.79
During the past 13 years, Atom's highest Days Payable was 84.79. The lowest was 60.52. And the median was 66.98.
TSE:7412's Days Payable is ranked better than 85.47% of 351
companies
in the Restaurants industry
Industry Median: 34.74
vs TSE:7412: 84.79
Atom's Days Payable
declined
from Mar. 2025 (105.82) to Mar. 2026 (97.20).
It may suggest that Atomaccelerated paying its suppliers.
Atom Days Payable Related Terms
Atom Days Payable Historical Data
* Premium members only.
The historical data trend for Atom'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:7412 vs MCD, SBUX, YUM: Days Payable Comparison
For the Restaurants subindustry, Atom'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.
Atom Days Payable vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Atom's Days Payable distribution charts can be found below:
* The bar in red indicates where Atom'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.
Atom'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.
Atom (TSE:7412) has a Days Payable of 97.20 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 Atom and its competitors. This is 45% above median its historical median of 66.98. Over the past decade, Atom's Days Payable has ranged from 60.52 to 84.79. According to the industry distribution chart, Atom ranks #51 out of 351 companies in the Restaurants industry, placing it in the top 14.5%.
Is Atom's Days Payable too high?
Atom's current Days Payable of 97.20 is 45% above median its 10-year median of 66.98. Over the past 10 years, this metric has ranged from a low of 60.52 to a high of 84.79. The Restaurants industry median Days Payable is 34.74. Atom's value of 97.20 is 179.8% above this industry median. Based on the distribution chart, Atom ranks #51 out of 351 companies in the Restaurants industry, which is in the top quartile — a strong position relative to peers. Overall, Atom has a GF Score™ of 43/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Atom's Days Payable compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Atom ranks #51 out of 351 companies for Days Payable. This places Atom in the top 15% of its industry — outperforming the majority of peers. The industry median Days Payable is 34.74. Atom's value of 97.20 is 179.8% above this benchmark. Historically, Atom's own Days Payable has ranged from 60.52 to 84.79 over the past decade. While the company's 10-year median is 66.98 vs. the industry median of 34.74, Atom 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 Restaurants company?
The median Days Payable among Restaurants companies is 34.74, based on 351 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. Atom's current Days Payable of 97.20 is 179.8% 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 Atom and its competitors. For the Restaurants industry, the median Days Payable is 34.74 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Atom's current Days Payable is 97.20, which is 45% above median its own 10-year median of 66.98. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Atom stock overvalued right now?
Based on GuruFocus' analysis, Atom (TSE:7412) is currently considered Possible Value Trap. The stock's GF Value™ is 円587.39, compared to a current price of 円388.00 — trading 33.9% below its estimated fair value. The current Days Payable is 97.20, which is 45% above median its 10-year median of 66.98 and 179.8% above the Restaurants industry median of 34.74. Atom's overall GF Score™ is 43/100 with 2 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 Atom (TSE:7412), the current Days Payable is 97.20 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 Atom (TSE:7412) Overvalued in 2026?
Based on GuruFocus' analysis, Atom stock appears to be undervalued.
The current stock price of 円388.00 is trading 33.9% below its estimated GF Value™ of 円587.39.
GuruFocus considers Atom to be Possible Value Trap.
Key valuation signals for TSE:7412:
Days Payable: 97.20 (45% above median its 10-year median of 66.98)
GF Value™: 円587.39 vs. price of 円388.00 (33.9% below fair value)
Industry Position: 179.8% above the Restaurants median (#51 of 351)
No single metric tells the full story. See the TSE:7412 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Atom Corp operates and manages of a chain of restaurants in Tohoku, North Kanto, Tokai, and Hokuriku areas. It offers sushi, grilled meat, steak, Japanese food, western food, pork cutlet, shabushabu ramen and among others. The company has four operating segments namely restaurant segment, Izakaya segment, entertainment segment and others segment which includes the provision of operation guidance to franchised stores, and others.
43GF Score
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