Tay Two Co (TSE:7610) Days Payable: 11.96 (As of Feb. 2026) — 19% Above Median


TSE:7610 Tay Two Co Ltd TSE:7610
70 GF Score
Price 円149.00
GF Value 円165.65
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Tay Two Co Days Payable?

Tay Two Co TSE:7610 +1.36% 70 Days Payable is 11.96 as of Feb. 2026, which is 19% above its 10-year median of 10.05. GuruFocus rates TSE:7610 with a GF Score™ of 70/100 and a GF Value™ of 円165.65 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 1,097 Retail - Cyclical companies, Tay Two Co ranks worse than 88.24% on this metric.

Tay Two Co's average Accounts Payable for the six months ended in Feb. 2026 was 円1,023 Mil. Tay Two Co's Cost of Goods Sold for the six months ended in Feb. 2026 was 円15,602 Mil. Hence, Tay Two Co's Days Payable for the six months ended in Feb. 2026 was 11.96.

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

TSE:7610' s Days Payable Range Over the Past 10 Years
Min: 9.04   Med: 10.05   Max: 16.58
Current: 13.76

During the past 13 years, Tay Two Co's highest Days Payable was 16.58. The lowest was 9.04. And the median was 10.05.

TSE:7610's Days Payable is ranked worse than
88.24% of 1097 companies
in the Retail - Cyclical industry
Industry Median: 51.85 vs TSE:7610: 13.76

Tay Two Co's Days Payable declined from Feb. 2025 (13.36) to Feb. 2026 (11.96). It may suggest that Tay Two Co accelerated paying its suppliers.


Tay Two Co Days Payable Historical Data

* Premium members only.

The historical data trend for Tay Two 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.

Tay Two Co Days Payable Chart

Tay Two 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 9.83 10.27 10.55 13.84 15.11

Tay Two 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 8.60 10.88 13.36 14.46 11.96

TSE:7610 vs CASY, WSM, DKS: Days Payable Comparison

For the Specialty Retail subindustry, Tay Two 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.


Tay Two Co Days Payable vs Retail - Cyclical Industry

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

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


TSE:7610
70GF Score
Tay Two Co Ltd TSE:7610
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Tay Two 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.

Tay Two 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
=( (1146.533 + 1190.522) / 2 ) / 28225.886*365
=1168.5275 / 28225.886*365
=15.11

Tay Two 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
=( (854.597 + 1190.522) / 2 ) / 15601.6*365 / 2
=1022.5595 / 15601.6*365 / 2
=11.96

* 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 11.96 mean?
Tay Two Co (TSE:7610) has a Days Payable of 11.96 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 Tay Two Co and its competitors. This is 19% above median its historical median of 10.05. Over the past decade, Tay Two Co's Days Payable has ranged from 9.04 to 16.58. According to the industry distribution chart, Tay Two Co ranks #968 out of 1097 companies in the Retail - Cyclical industry, placing it in the top 88.2%.
Is Tay Two Co's Days Payable too high?
Tay Two Co's current Days Payable of 11.96 is 19% above median its 10-year median of 10.05. Over the past 10 years, this metric has ranged from a low of 9.04 to a high of 16.58. The Retail - Cyclical industry median Days Payable is 51.85. Tay Two Co's value of 11.96 is 76.9% below this industry median. Based on the distribution chart, Tay Two Co ranks #968 out of 1097 companies in the Retail - Cyclical industry, which is in the bottom quartile relative to peers. Overall, Tay Two Co has a GF Score™ of 70/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Tay Two Co's Days Payable compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Tay Two Co ranks #968 out of 1097 companies for Days Payable. This places Tay Two Co in the lower half of its industry. The industry median Days Payable is 51.85. Tay Two Co's value of 11.96 is 76.9% below this benchmark. Historically, Tay Two Co's own Days Payable has ranged from 9.04 to 16.58 over the past decade. While the company's 10-year median is 10.05 vs. the industry median of 51.85, Tay Two 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 - Cyclical company?
The median Days Payable among Retail - Cyclical companies is 51.85, based on 1,097 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. Tay Two Co's current Days Payable of 11.96 is 76.9% 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 Tay Two Co and its competitors. For the Retail - Cyclical industry, the median Days Payable is 51.85 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Tay Two Co's current Days Payable is 11.96, which is 19% above median its own 10-year median of 10.05. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tay Two Co stock overvalued right now?
Based on GuruFocus' analysis, Tay Two Co (TSE:7610) is currently considered Modestly Undervalued. The stock's GF Value™ is 円165.65, compared to a current price of 円149.00 — trading 10.1% below its estimated fair value. The current Days Payable is 11.96, which is 19% above median its 10-year median of 10.05 and 76.9% below the Retail - Cyclical industry median of 51.85. Tay Two Co's overall GF Score™ is 70/100 with 4 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 Tay Two Co (TSE:7610), the current Days Payable is 11.96 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 Tay Two Co (TSE:7610) Overvalued in 2026?

Based on GuruFocus' analysis, Tay Two Co stock appears to be undervalued. The current stock price of 円149.00 is trading 10.1% below its estimated GF Value™ of 円165.65. GuruFocus considers Tay Two Co to be Modestly Undervalued.

Key valuation signals for TSE:7610:

  • Days Payable: 11.96 (19% above median its 10-year median of 10.05)
  • GF Value™: 円165.65 vs. price of 円149.00 (10.1% below fair value)
  • GF Score™: 70/100 with 4 warning signs
  • Industry Position: 76.9% below the Retail - Cyclical median (#968 of 1097)

No single metric tells the full story. See the TSE:7610 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Tay Two Co Business Description

Address 650-111 Imamura, Kita-ku, Okayama, JPN, 700-0974
Tay Two Co Ltd is engaged in the sale and purchase of shops that provide inexpensive entertainment, household game software, trading cards, CDs and DVD, and their rental work.
70GF Score

Get the complete analysis for TSE:7610

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

円149.00
Price
円165.65
GF Value