Three F Co (TSE:7544) Days Payable: 6.53 (As of Feb. 2026) — 35% Below Median

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TSE:7544 Three F Co Ltd TSE:7544
74 GF Score
Price 円560.00
GF Value 円478.93
Valuation Modestly Overvalued
! 1 Warning Sign
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What is Three F Co Days Payable?

Three F Co TSE:7544 74 Days Payable is 6.53 as of Feb. 2026, which is 35% below its 10-year median of 10.12. GuruFocus rates TSE:7544 with a GF Score™ of 74/100 and a GF Value™ of 円478.93 (Modestly Overvalued). The stock has 1 warning sign investors should review. Among 305 Retail - Defensive companies, Three F Co ranks worse than 96.72% on this metric.

Three F Co's average Accounts Payable for the six months ended in Feb. 2026 was 円62 Mil. Three F Co's Cost of Goods Sold for the six months ended in Feb. 2026 was 円1,720 Mil. Hence, Three F Co's Days Payable for the six months ended in Feb. 2026 was 6.53.

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

TSE:7544' s Days Payable Range Over the Past 10 Years
Min: 5.98   Med: 10.12   Max: 273.07
Current: 6.41

During the past 13 years, Three F Co's highest Days Payable was 273.07. The lowest was 5.98. And the median was 10.12.

TSE:7544's Days Payable is ranked worse than
96.72% of 305 companies
in the Retail - Defensive industry
Industry Median: 43.57 vs TSE:7544: 6.41

Three F Co's Days Payable declined from Feb. 2025 (8.02) to Feb. 2026 (6.53). It may suggest that Three F Co accelerated paying its suppliers.


Three F Co Days Payable Historical Data

* Premium members only.

The historical data trend for Three F 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.

Three F Co Days Payable Chart

Three F Co Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 9.92 7.30 6.81 6.86 5.98

Three F Co Semi-Annual Data
Aug16 Feb17 Aug17 Feb18 Aug18 Feb19 Aug19 Feb20 Aug20 Feb21 Aug21 Feb22 Aug22 Feb23 Aug23 Feb24 Aug24 Feb25 Aug25 Feb26
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 7.68 7.77 8.02 6.74 6.53

TSE:7544 vs KR: Days Payable Comparison

For the Grocery Stores subindustry, Three F 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.


Three F Co Days Payable vs Retail - Defensive Industry

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

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


TSE:7544
74GF Score
Three F Co Ltd TSE:7544
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Three F 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.

Three F Co's Days Payable for the fiscal year that ended in Feb. 2026 is calculated as

Days Payable (A: Feb. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Feb. 2025 ) + Accounts Payable (A: Feb. 2026 )) / count ) / Cost of Goods Sold (A: Feb. 2026 )*Days in Period
=( (54 + 56) / 2 ) / 3358*365
=55 / 3358*365
=5.98

Three F Co's Days Payable for the quarter that ended in Feb. 2026 is calculated as:

Days Payable (Q: Feb. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Aug. 2025 ) + Accounts Payable (Q: Feb. 2026 )) / count ) / Cost of Goods Sold (Q: Feb. 2026 )*Days in Period
=( (67 + 56) / 2 ) / 1720*365 / 2
=61.5 / 1720*365 / 2
=6.53

* 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 6.53 mean?
Three F Co (TSE:7544) has a Days Payable of 6.53 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 Three F Co and its competitors. This is 35% below median its historical median of 10.12. Over the past decade, Three F Co's Days Payable has ranged from 5.98 to 273.07. According to the industry distribution chart, Three F Co ranks #295 out of 305 companies in the Retail - Defensive industry, placing it in the top 96.7%.
Is Three F Co's Days Payable too high?
Three F Co's current Days Payable of 6.53 is 35% below median its 10-year median of 10.12. Over the past 10 years, this metric has ranged from a low of 5.98 to a high of 273.07. The Retail - Defensive industry median Days Payable is 43.57. Three F Co's value of 6.53 is 85% below this industry median. Based on the distribution chart, Three F Co ranks #295 out of 305 companies in the Retail - Defensive industry, which is in the bottom quartile relative to peers. Overall, Three F Co has a GF Score™ of 74/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Three F Co's Days Payable compare to KR?
According to the Retail - Defensive industry distribution chart, Three F Co ranks #295 out of 305 companies for Days Payable. This places Three F Co in the lower half of its industry. The industry median Days Payable is 43.57. Three F Co's value of 6.53 is 85% below this benchmark. Historically, Three F Co's own Days Payable has ranged from 5.98 to 273.07 over the past decade. While the company's 10-year median is 10.12 vs. the industry median of 43.57, Three F Co 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 Retail - Defensive company?
The median Days Payable among Retail - Defensive companies is 43.57, based on 305 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. Three F Co's current Days Payable of 6.53 is 85% 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 Three F Co and its competitors. For the Retail - Defensive industry, the median Days Payable is 43.57 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Three F Co's current Days Payable is 6.53, which is 35% below median its own 10-year median of 10.12. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Three F Co stock overvalued right now?
Based on GuruFocus' analysis, Three F Co (TSE:7544) is currently considered Modestly Overvalued. The stock's GF Value™ is 円478.93, compared to a current price of 円560.00 — trading 16.9% above its estimated fair value. The current Days Payable is 6.53, which is 35% below median its 10-year median of 10.12 and 85% below the Retail - Defensive industry median of 43.57. Three F Co's overall GF Score™ is 74/100 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 Three F Co (TSE:7544), the current Days Payable is 6.53 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 Three F Co (TSE:7544) Overvalued in 2026?

Based on GuruFocus' analysis, Three F Co stock appears to be overvalued. The current stock price of 円560.00 is trading 16.9% above its estimated GF Value™ of 円478.93. GuruFocus considers Three F Co to be Modestly Overvalued.

Key valuation signals for TSE:7544:

  • Days Payable: 6.53 (35% below median its 10-year median of 10.12)
  • GF Value™: 円478.93 vs. price of 円560.00 (16.9% above fair value)
  • GF Score™: 74/100 with 1 warning sign
  • Industry Position: 85% below the Retail - Defensive median (#295 of 305)

No single metric tells the full story. See the TSE:7544 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Three F Co Business Description

Address 17 Nihon-Ohdori, Naka-ku, Kanagawa-ken, Yokohama, JPN, 231-8507
Three F Co Ltd is engaged in the management of convenience and franchise stores. The company operates stores under the brand name Gooz across Japan which offers fast food such as bakery, box lunch, rice ball and beverages. Its product portfolio includes Yakitori, Chilled Bento, Mochi Potigo, Pork tangerue skewers, Chicken-nosed skewer, Char-grilled salt and skewers, Chicken Tsune, Black Mer Oil Fried Rice, Mozzarella with cream sauce Chicken lunch box, chicken fried chicken and vegetables with black vinegar sauce Lunchbox, Five kinds of cheese in hamburger lunch box, Beef Calbee Grilled Meat Packed Bento, Rice strawberry white chocolate, Mochi Potato Black Honey Kinako, Mustard, Rice cakey and cream Popular cookie.
74GF Score

Get the complete analysis for TSE:7544

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

円560.00
Price
円478.93
GF Value