Kappa Create Co (TSE:7421) Days Payable: 42.01 (As of Mar. 2026) — 19% Above Median


TSE:7421 Kappa Create Co Ltd TSE:7421
61 GF Score
Price 円1,514.00
GF Value 円1,598.41
Valuation Fairly Valued
! 2 Warning Signs
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What is Kappa Create Co Days Payable?

Kappa Create Co TSE:7421 -1.11% 61 Days Payable is 42.01 as of Mar. 2026, which is 19% above its 10-year median of 35.42. GuruFocus rates TSE:7421 with a GF Score™ of 61/100 and a GF Value™ of 円1,598.41 (Fairly Valued). The stock has 2 warning signs investors should review. Among 352 Restaurants companies, Kappa Create Co ranks better than 54.83% on this metric.

Kappa Create Co's average Accounts Payable for the three months ended in Mar. 2026 was 円4,102 Mil. Kappa Create Co's Cost of Goods Sold for the three months ended in Mar. 2026 was 円8,909 Mil. Hence, Kappa Create Co's Days Payable for the three months ended in Mar. 2026 was 42.01.

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

TSE:7421' s Days Payable Range Over the Past 10 Years
Min: 32.02   Med: 35.42   Max: 39.01
Current: 38.99

During the past 13 years, Kappa Create Co's highest Days Payable was 39.01. The lowest was 32.02. And the median was 35.42.

TSE:7421's Days Payable is ranked better than
54.83% of 352 companies
in the Restaurants industry
Industry Median: 35.46 vs TSE:7421: 38.99

Kappa Create Co's Days Payable increased from Mar. 2025 (41.15) to Mar. 2026 (42.01). It may suggest that Kappa Create Co delayed paying its suppliers.


Kappa Create Co Days Payable Historical Data

* Premium members only.

The historical data trend for Kappa Create 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.

Kappa Create Co Days Payable Chart

Kappa Create 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 33.53 32.96 35.25 36.61 39.01

Kappa Create Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 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 41.15 37.97 35.43 40.54 42.01

TSE:7421 vs MCD, SBUX, YUM: Days Payable Comparison

For the Restaurants subindustry, Kappa Create 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.


Kappa Create Co Days Payable vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Kappa Create Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Kappa Create Co's Days Payable falls into.


TSE:7421
61GF Score
Kappa Create Co Ltd TSE:7421
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Kappa Create 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.

Kappa Create 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
=( (3734 + 3835) / 2 ) / 35413*365
=3784.5 / 35413*365
=39.01

Kappa Create 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: Dec. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (4369 + 3835) / 2 ) / 8909*365 / 4
=4102 / 8909*365 / 4
=42.01

* 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 42.01 mean?
Kappa Create Co (TSE:7421) has a Days Payable of 42.01 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 Kappa Create Co and its competitors. This is 19% above median its historical median of 35.42. Over the past decade, Kappa Create Co's Days Payable has ranged from 32.02 to 39.01. According to the industry distribution chart, Kappa Create Co ranks #159 out of 352 companies in the Restaurants industry, placing it in the top 45.2%.
Is Kappa Create Co's Days Payable too high?
Kappa Create Co's current Days Payable of 42.01 is 19% above median its 10-year median of 35.42. Over the past 10 years, this metric has ranged from a low of 32.02 to a high of 39.01. The Restaurants industry median Days Payable is 35.46. Kappa Create Co's value of 42.01 is 18.5% above this industry median. Based on the distribution chart, Kappa Create Co ranks #159 out of 352 companies in the Restaurants industry, which is above the industry midpoint. Overall, Kappa Create Co has a GF Score™ of 61/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Kappa Create Co's Days Payable compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Kappa Create Co ranks #159 out of 352 companies for Days Payable. This puts Kappa Create Co in the upper half of its industry. The industry median Days Payable is 35.46. Kappa Create Co's value of 42.01 is 18.5% above this benchmark. Historically, Kappa Create Co's own Days Payable has ranged from 32.02 to 39.01 over the past decade. While the company's 10-year median is 35.42 vs. the industry median of 35.46, Kappa Create 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 Restaurants company?
The median Days Payable among Restaurants companies is 35.46, based on 352 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. Kappa Create Co's current Days Payable of 42.01 is 18.5% 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 Kappa Create Co and its competitors. For the Restaurants industry, the median Days Payable is 35.46 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kappa Create Co's current Days Payable is 42.01, which is 19% above median its own 10-year median of 35.42. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kappa Create Co stock overvalued right now?
Based on GuruFocus' analysis, Kappa Create Co (TSE:7421) is currently considered Fairly Valued. The stock's GF Value™ is 円1,598.41, compared to a current price of 円1,514.00 — trading 5.3% below its estimated fair value. The current Days Payable is 42.01, which is 19% above median its 10-year median of 35.42 and 18.5% above the Restaurants industry median of 35.46. Kappa Create Co's overall GF Score™ is 61/100 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 Kappa Create Co (TSE:7421), the current Days Payable is 42.01 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 Kappa Create Co (TSE:7421) Overvalued in 2026?

Based on GuruFocus' analysis, Kappa Create Co stock appears to be undervalued. The current stock price of 円1,514.00 is trading 5.3% below its estimated GF Value™ of 円1,598.41. GuruFocus considers Kappa Create Co to be Fairly Valued.

Key valuation signals for TSE:7421:

  • Days Payable: 42.01 (19% above median its 10-year median of 35.42)
  • GF Value™: 円1,598.41 vs. price of 円1,514.00 (5.3% below fair value)
  • GF Score™: 61/100 with 2 warning signs
  • Industry Position: 18.5% above the Restaurants median (#159 of 352)

No single metric tells the full story. See the TSE:7421 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Kappa Create Co Business Description

Address 12th Floor, Landmark Tower, 2-2-1, Minato-Mirai, Nishi-ku, Kanagawaa Prefecture, Yokohama, JPN, 220-8112
Kappa Create Co Ltd operates Kappa-Sushi conveyer-belt-style sushi restaurants. Kappa-Sushi has several hundred locations throughout most regions of Japan, with its biggest regions being Chubu where it has almost a third of all Kappa restaurants and Kanto where roughly a quarter of all Kappa restaurants are located. Tohoku and Kinki collectively house roughly one third of the company's restaurants, and the remaining locations are in Chugoku and Kyushu. Besides Restaurant Management, other business lines for Kappa Create include Processing and Sale of Foodstuffs, Non-life Insurance, and Real Estate.
61GF Score

Get the complete analysis for TSE:7421

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

円1,514.00
Price
円1,598.41
GF Value