Kourakuen (TSE:7554) Days Payable: 38.94 (As of Mar. 2026) — Near Median

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TSE:7554 Kourakuen Corp TSE:7554
54 GF Score
Price 円1,125.00
GF Value 円1,493.34
Valuation Modestly Undervalued
! 2 Warning Signs
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What is Kourakuen Days Payable?

Kourakuen TSE:7554 +0.45% 54 Days Payable is 38.94 as of Mar. 2026, which is 9% below its 10-year median of 42.93. GuruFocus rates TSE:7554 with a GF Score™ of 54/100 and a GF Value™ of 円1,493.34 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 351 Restaurants companies, Kourakuen ranks better than 58.69% on this metric.

Kourakuen's average Accounts Payable for the six months ended in Mar. 2026 was 円993 Mil. Kourakuen's Cost of Goods Sold for the six months ended in Mar. 2026 was 円4,656 Mil. Hence, Kourakuen's Days Payable for the six months ended in Mar. 2026 was 38.94.

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

TSE:7554' s Days Payable Range Over the Past 10 Years
Min: 39.18   Med: 42.93   Max: 59.2
Current: 41.2

During the past 13 years, Kourakuen's highest Days Payable was 59.20. The lowest was 39.18. And the median was 42.93.

TSE:7554's Days Payable is ranked better than
58.69% of 351 companies
in the Restaurants industry
Industry Median: 35.42 vs TSE:7554: 41.20

Kourakuen's Days Payable declined from Mar. 2025 (44.27) to Mar. 2026 (38.94). It may suggest that Kourakuen accelerated paying its suppliers.


Kourakuen Days Payable Historical Data

* Premium members only.

The historical data trend for Kourakuen'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.

Kourakuen Days Payable Chart

Kourakuen 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 40.24 39.18 42.66 44.35 42.66

Kourakuen Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 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 46.52 44.50 44.27 42.09 38.94

TSE:7554 vs MCD, SBUX, YUM: Days Payable Comparison

For the Restaurants subindustry, Kourakuen'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.


Kourakuen Days Payable vs Restaurants Industry

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

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


TSE:7554
54GF Score
Kourakuen Corp TSE:7554
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Kourakuen 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.

Kourakuen'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
=( (1070.498 + 1040.032) / 2 ) / 9029.898*365
=1055.265 / 9029.898*365
=42.66

Kourakuen'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: Sep. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (946.93 + 1040.032) / 2 ) / 4655.864*365 / 2
=993.481 / 4655.864*365 / 2
=38.94

* 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 38.94 mean?
Kourakuen (TSE:7554) has a Days Payable of 38.94 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 Kourakuen and its competitors. This is near median its historical median of 42.93. Over the past decade, Kourakuen's Days Payable has ranged from 39.18 to 59.20. According to the industry distribution chart, Kourakuen ranks #145 out of 351 companies in the Restaurants industry, placing it in the top 41.3%.
Is Kourakuen's Days Payable too high?
Kourakuen's current Days Payable of 38.94 is near median its 10-year median of 42.93. Over the past 10 years, this metric has ranged from a low of 39.18 to a high of 59.20. The Restaurants industry median Days Payable is 35.42. Kourakuen's value of 38.94 is 9.9% above this industry median. Based on the distribution chart, Kourakuen ranks #145 out of 351 companies in the Restaurants industry, which is above the industry midpoint. Overall, Kourakuen has a GF Score™ of 54/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Kourakuen's Days Payable compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Kourakuen ranks #145 out of 351 companies for Days Payable. This puts Kourakuen in the upper half of its industry. The industry median Days Payable is 35.42. Kourakuen's value of 38.94 is 9.9% above this benchmark. Historically, Kourakuen's own Days Payable has ranged from 39.18 to 59.20 over the past decade. While the company's 10-year median is 42.93 vs. the industry median of 35.42, Kourakuen 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 35.42, 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. Kourakuen's current Days Payable of 38.94 is 9.9% 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 Kourakuen and its competitors. For the Restaurants industry, the median Days Payable is 35.42 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kourakuen's current Days Payable is 38.94, which is near median its own 10-year median of 42.93. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kourakuen stock overvalued right now?
Based on GuruFocus' analysis, Kourakuen (TSE:7554) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,493.34, compared to a current price of 円1,125.00 — trading 24.7% below its estimated fair value. The current Days Payable is 38.94, which is near median its 10-year median of 42.93 and 9.9% above the Restaurants industry median of 35.42. Kourakuen's overall GF Score™ is 54/100 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 Kourakuen (TSE:7554), the current Days Payable is 38.94 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 Kourakuen (TSE:7554) Overvalued in 2026?

Based on GuruFocus' analysis, Kourakuen stock appears to be undervalued. The current stock price of 円1,125.00 is trading 24.7% below its estimated GF Value™ of 円1,493.34. GuruFocus considers Kourakuen to be Modestly Undervalued.

Key valuation signals for TSE:7554:

  • Days Payable: 38.94 (near median its 10-year median of 42.93)
  • GF Value™: 円1,493.34 vs. price of 円1,125.00 (24.7% below fair value)
  • GF Score™: 54/100 with 2 warning signs
  • Industry Position: 9.9% above the Restaurants median (#145 of 351)

No single metric tells the full story. See the TSE:7554 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Kourakuen Business Description

Address 2-1 Kitakawada, Kamiyuki-aiji, Fukushima Prefecture, Koriyama, JPN, 963-0724
Kourakuen Corp operates a chain of food restaurants, such as ramen noodles, Gyoza, Fried rice, and Japanese food restaurants It manages companies conducting chain expansions of domestic and overseas branches.
54GF Score

Get the complete analysis for TSE:7554

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

円1,125.00
Price
円1,493.34
GF Value