Nakayamafuku Co (TSE:7442) Days Payable: 51.08 (As of Mar. 2026) — 19% Above Median

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TSE:7442 Nakayamafuku Co Ltd TSE:7442
53 GF Score
Price 円484.00
GF Value 円413.19
Valuation Modestly Overvalued
! 5 Warning Signs
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What is Nakayamafuku Co Days Payable?

Nakayamafuku Co TSE:7442 53 Days Payable is 51.08 as of Mar. 2026, which is 19% above its 10-year median of 42.82. GuruFocus rates TSE:7442 with a GF Score™ of 53/100 and a GF Value™ of 円413.19 (Modestly Overvalued). The stock has 5 warning signs investors should review. Among 1,107 Retail - Cyclical companies, Nakayamafuku Co ranks worse than 61.07% on this metric.

Nakayamafuku Co's average Accounts Payable for the three months ended in Mar. 2026 was 円4,938 Mil. Nakayamafuku Co's Cost of Goods Sold for the three months ended in Mar. 2026 was 円8,821 Mil. Hence, Nakayamafuku Co's Days Payable for the three months ended in Mar. 2026 was 51.08.

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

TSE:7442' s Days Payable Range Over the Past 10 Years
Min: 32.95   Med: 42.82   Max: 56.81
Current: 40.18

During the past 13 years, Nakayamafuku Co's highest Days Payable was 56.81. The lowest was 32.95. And the median was 42.82.

TSE:7442's Days Payable is ranked worse than
61.07% of 1107 companies
in the Retail - Cyclical industry
Industry Median: 50.55 vs TSE:7442: 40.18

Nakayamafuku Co's Days Payable increased from Mar. 2025 (0.00) to Mar. 2026 (51.08). It may suggest that Nakayamafuku Co delayed paying its suppliers.


Nakayamafuku Co Days Payable Historical Data

* Premium members only.

The historical data trend for Nakayamafuku 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.

Nakayamafuku Co Days Payable Chart

Nakayamafuku 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 35.29 36.08 43.71 41.92 36.72

Nakayamafuku Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 35.50 35.01 44.43 51.08 35.54

TSE:7442 vs CASY, WSM, ULTA: Days Payable Comparison

For the Specialty Retail subindustry, Nakayamafuku 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.


Nakayamafuku Co Days Payable vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Nakayamafuku Co's Days Payable distribution charts can be found below:

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


TSE:7442
53GF Score
Nakayamafuku Co Ltd TSE:7442
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Nakayamafuku 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.

Nakayamafuku 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
=( (3321.595 + 3650.679) / 2 ) / 34656.979*365
=3486.137 / 34656.979*365
=36.72

Nakayamafuku 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
=( (6225.862 + 3650.679) / 2 ) / 8821.204*365 / 4
=4938.2705 / 8821.204*365 / 4
=51.08

* 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 51.08 mean?
Nakayamafuku Co (TSE:7442) has a Days Payable of 51.08 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 Nakayamafuku Co and its competitors. This is 19% above median its historical median of 42.82. Over the past decade, Nakayamafuku Co's Days Payable has ranged from 32.95 to 56.81. According to the industry distribution chart, Nakayamafuku Co ranks #676 out of 1107 companies in the Retail - Cyclical industry, placing it in the top 61.1%.
Is Nakayamafuku Co's Days Payable too high?
Nakayamafuku Co's current Days Payable of 51.08 is 19% above median its 10-year median of 42.82. Over the past 10 years, this metric has ranged from a low of 32.95 to a high of 56.81. The Retail - Cyclical industry median Days Payable is 50.55. Nakayamafuku Co's value of 51.08 is 1% above this industry median. Based on the distribution chart, Nakayamafuku Co ranks #676 out of 1107 companies in the Retail - Cyclical industry, which is below the industry midpoint. Overall, Nakayamafuku Co has a GF Score™ of 53/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Nakayamafuku Co's Days Payable compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Nakayamafuku Co ranks #676 out of 1107 companies for Days Payable. This places Nakayamafuku Co in the lower half of its industry. The industry median Days Payable is 50.55. Nakayamafuku Co's value of 51.08 is 1% above this benchmark. Historically, Nakayamafuku Co's own Days Payable has ranged from 32.95 to 56.81 over the past decade. While the company's 10-year median is 42.82 vs. the industry median of 50.55, Nakayamafuku 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 Retail - Cyclical company?
The median Days Payable among Retail - Cyclical companies is 50.55, based on 1,107 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. Nakayamafuku Co's current Days Payable of 51.08 is 1% 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 Nakayamafuku Co and its competitors. For the Retail - Cyclical industry, the median Days Payable is 50.55 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Nakayamafuku Co's current Days Payable is 51.08, which is 19% above median its own 10-year median of 42.82. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nakayamafuku Co stock overvalued right now?
Based on GuruFocus' analysis, Nakayamafuku Co (TSE:7442) is currently considered Modestly Overvalued. The stock's GF Value™ is 円413.19, compared to a current price of 円484.00 — trading 17.1% above its estimated fair value. The current Days Payable is 51.08, which is 19% above median its 10-year median of 42.82 and 1% above the Retail - Cyclical industry median of 50.55. Nakayamafuku Co's overall GF Score™ is 53/100 with 5 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 Nakayamafuku Co (TSE:7442), the current Days Payable is 51.08 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 Nakayamafuku Co (TSE:7442) Overvalued in 2026?

Based on GuruFocus' analysis, Nakayamafuku Co stock appears to be overvalued. The current stock price of 円484.00 is trading 17.1% above its estimated GF Value™ of 円413.19. GuruFocus considers Nakayamafuku Co to be Modestly Overvalued.

Key valuation signals for TSE:7442:

  • Days Payable: 51.08 (19% above median its 10-year median of 42.82)
  • GF Value™: 円413.19 vs. price of 円484.00 (17.1% above fair value)
  • GF Score™: 53/100 with 5 warning signs
  • Industry Position: 1% above the Retail - Cyclical median (#676 of 1107)

No single metric tells the full story. See the TSE:7442 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Nakayamafuku Co Business Description

Address 1-22-9 Shimanouchi, Chuo-ku, Osaka, JPN, 542-0082
Nakayamafuku Co Ltd is a trading company. It is a special trader of home-use products, such as kitchen and dining products.
53GF Score

Get the complete analysis for TSE:7442

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

円484.00
Price
円413.19
GF Value