Umenohana Group Co (TSE:7604) Days Payable: 23.13 (As of Apr. 2026) — Near Median


TSE:7604 Umenohana Group Co Ltd TSE:7604
53 GF Score
Price 円883.00
GF Value 円852.19
Valuation Fairly Valued
! 5 Warning Signs
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What is Umenohana Group Co Days Payable?

Umenohana Group Co TSE:7604 -1.23% 53 Days Payable is 23.13 as of Apr. 2026, which is 7% below its 10-year median of 24.78. GuruFocus rates TSE:7604 with a GF Score™ of 53/100 and a GF Value™ of 円852.19 (Fairly Valued). The stock has 5 warning signs investors should review. Among 351 Restaurants companies, Umenohana Group Co ranks worse than 76.92% on this metric.

Umenohana Group Co's average Accounts Payable for the six months ended in Apr. 2026 was 円694 Mil. Umenohana Group Co's Cost of Goods Sold for the six months ended in Apr. 2026 was 円5,476 Mil. Hence, Umenohana Group Co's Days Payable for the six months ended in Apr. 2026 was 23.13.

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

TSE:7604' s Days Payable Range Over the Past 10 Years
Min: 15.46   Med: 24.78   Max: 72.91
Current: 23.92

During the past 13 years, Umenohana Group Co's highest Days Payable was 72.91. The lowest was 15.46. And the median was 24.78.

TSE:7604's Days Payable is ranked worse than
76.92% of 351 companies
in the Restaurants industry
Industry Median: 34.74 vs TSE:7604: 23.92

Umenohana Group Co's Days Payable increased from Apr. 2025 (22.10) to Apr. 2026 (23.13). It may suggest that Umenohana Group Co delayed paying its suppliers.


Umenohana Group Co Days Payable Historical Data

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The historical data trend for Umenohana Group 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.

Umenohana Group Co Days Payable Chart

Umenohana Group Co Annual Data
Trend Sep16 Sep17 Sep18 Apr20 Apr21 Apr22 Apr23 Apr24 Apr25 Apr26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 24.75 24.22 25.83 25.36 24.80

Umenohana Group Co Semi-Annual Data
Mar16 Sep16 Mar17 Sep17 Mar18 Sep18 Oct19 Apr20 Oct20 Apr21 Oct21 Apr22 Oct22 Apr23 Oct23 Apr24 Oct24 Apr25 Oct25 Apr26
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 23.71 26.86 22.10 23.86 23.13

TSE:7604 vs MCD, SBUX, YUM: Days Payable Comparison

For the Restaurants subindustry, Umenohana Group 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.


Umenohana Group Co Days Payable vs Restaurants Industry

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

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


TSE:7604
53GF Score
Umenohana Group Co Ltd TSE:7604
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Umenohana Group 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.

Umenohana Group Co's Days Payable for the fiscal year that ended in Apr. 2026 is calculated as

Days Payable (A: Apr. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Apr. 2025 ) + Accounts Payable (A: Apr. 2026 )) / count ) / Cost of Goods Sold (A: Apr. 2026 )*Days in Period
=( (673.569 + 751.429) / 2 ) / 10486.163*365
=712.499 / 10486.163*365
=24.80

Umenohana Group Co's Days Payable for the quarter that ended in Apr. 2026 is calculated as:

Days Payable (Q: Apr. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Oct. 2025 ) + Accounts Payable (Q: Apr. 2026 )) / count ) / Cost of Goods Sold (Q: Apr. 2026 )*Days in Period
=( (636.525 + 751.429) / 2 ) / 5476.195*365 / 2
=693.977 / 5476.195*365 / 2
=23.13

* 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 23.13 mean?
Umenohana Group Co (TSE:7604) has a Days Payable of 23.13 as of Apr. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Umenohana Group Co and its competitors. This is near median its historical median of 24.78. Over the past decade, Umenohana Group Co's Days Payable has ranged from 15.46 to 72.91. According to the industry distribution chart, Umenohana Group Co ranks #270 out of 351 companies in the Restaurants industry, placing it in the top 76.9%.
Is Umenohana Group Co's Days Payable too high?
Umenohana Group Co's current Days Payable of 23.13 is near median its 10-year median of 24.78. Over the past 10 years, this metric has ranged from a low of 15.46 to a high of 72.91. The Restaurants industry median Days Payable is 34.74. Umenohana Group Co's value of 23.13 is 33.4% below this industry median. Based on the distribution chart, Umenohana Group Co ranks #270 out of 351 companies in the Restaurants industry, which is in the bottom quartile relative to peers. Overall, Umenohana Group Co has a GF Score™ of 53/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Umenohana Group Co's Days Payable compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Umenohana Group Co ranks #270 out of 351 companies for Days Payable. This places Umenohana Group Co in the lower half of its industry. The industry median Days Payable is 34.74. Umenohana Group Co's value of 23.13 is 33.4% below this benchmark. Historically, Umenohana Group Co's own Days Payable has ranged from 15.46 to 72.91 over the past decade. While the company's 10-year median is 24.78 vs. the industry median of 34.74, Umenohana Group 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 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. Umenohana Group Co's current Days Payable of 23.13 is 33.4% 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 Umenohana Group Co 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. Umenohana Group Co's current Days Payable is 23.13, which is near median its own 10-year median of 24.78. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Umenohana Group Co stock overvalued right now?
Based on GuruFocus' analysis, Umenohana Group Co (TSE:7604) is currently considered Fairly Valued. The stock's GF Value™ is 円852.19, compared to a current price of 円883.00 — trading 3.6% above its estimated fair value. The current Days Payable is 23.13, which is near median its 10-year median of 24.78 and 33.4% below the Restaurants industry median of 34.74. Umenohana Group 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 Umenohana Group Co (TSE:7604), the current Days Payable is 23.13 as of Apr. 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 Umenohana Group Co (TSE:7604) Overvalued in 2026?

Based on GuruFocus' analysis, Umenohana Group Co stock appears to be overvalued. The current stock price of 円883.00 is trading 3.6% above its estimated GF Value™ of 円852.19. GuruFocus considers Umenohana Group Co to be Fairly Valued.

Key valuation signals for TSE:7604:

  • Days Payable: 23.13 (near median its 10-year median of 24.78)
  • GF Value™: 円852.19 vs. price of 円883.00 (3.6% above fair value)
  • GF Score™: 53/100 with 5 warning signs
  • Industry Position: 33.4% below the Restaurants median (#270 of 351)

No single metric tells the full story. See the TSE:7604 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Umenohana Group Co Business Description

Address 146 Tenjincho, Fukuoka, Kurume, JPN, 830-0033
Umenohana Group Co Ltd formerly, Umenohana Co Ltd owns and operates restaurants in Japan. The company operates a tofu restaurant chain. It offers dishes using tofu and yuba; China Unenohana, a Chinese restaurant; and Kanishige, a crab restaurant. It offers bean curd skin and bean curd course dishes, drinks, crab course dishes, Chinese course dishes and Chinese delicatessens. The company provides sushi, rice, Shao-Mai, fried bean curd skin and wheat gluten.
53GF Score

Get the complete analysis for TSE:7604

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

円883.00
Price
円852.19
GF Value