Top Culture CoTSE:7640 +2.48%45 Days Payable is 135.22 as of Apr. 2026, which is 104% above its 10-year median of 66.25. GuruFocus rates TSE:7640 with a GF Score™ of 45/100 and a GF Value™ of 円129.18 (Modestly Overvalued). The stock has 3 warning signs investors should review. Among 1,098 Retail - Cyclical companies, Top Culture Co ranks better than 84.34% on this metric.
The historical rank and industry rank for Top Culture Co's Days Payable or its related term are showing as below:
TSE:7640'
s Days Payable Range Over the Past 10 Years
Min: 51.99 Med: 66.25 Max: 131.15
Current: 131.15
During the past 13 years, Top Culture Co's highest Days Payable was 131.15. The lowest was 51.99. And the median was 66.25.
TSE:7640's Days Payable is ranked better than 84.34% of 1098
companies
in the Retail - Cyclical industry
Industry Median: 51.755
vs TSE:7640: 131.15
Top Culture Co's Days Payable
increased
from Apr. 2025 (95.85) to Apr. 2026 (135.22).
It may suggest that Top Culture Codelayed paying its suppliers.
Top Culture Co Days Payable Related Terms
Top Culture Co Days Payable Historical Data
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The historical data trend for Top Culture 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.
TSE:7640 vs CASY, WSM, DKS: Days Payable Comparison
For the Specialty Retail subindustry, Top Culture 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.
Top Culture Co Days Payable vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Top Culture Co's Days Payable distribution charts can be found below:
* The bar in red indicates where Top Culture Co's Days Payable falls into.
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.
Top Culture Co's Days Payable for the fiscal year that ended in Oct. 2025 is calculated as
* 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.
Top Culture Co (TSE:7640) has a Days Payable of 135.22 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 Top Culture Co and its competitors. This is 104% above median its historical median of 66.25. Over the past decade, Top Culture Co's Days Payable has ranged from 51.99 to 131.15. According to the industry distribution chart, Top Culture Co ranks #172 out of 1098 companies in the Retail - Cyclical industry, placing it in the top 15.7%.
Is Top Culture Co's Days Payable too high?
Top Culture Co's current Days Payable of 135.22 is 104% above median its 10-year median of 66.25. Over the past 10 years, this metric has ranged from a low of 51.99 to a high of 131.15. The Retail - Cyclical industry median Days Payable is 51.76. Top Culture Co's value of 135.22 is 161.3% above this industry median. Based on the distribution chart, Top Culture Co ranks #172 out of 1098 companies in the Retail - Cyclical industry, which is in the top quartile — a strong position relative to peers. Overall, Top Culture Co has a GF Score™ of 45/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Top Culture Co's Days Payable compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Top Culture Co ranks #172 out of 1098 companies for Days Payable. This places Top Culture Co in the top 16% of its industry — outperforming the majority of peers. The industry median Days Payable is 51.76. Top Culture Co's value of 135.22 is 161.3% above this benchmark. Historically, Top Culture Co's own Days Payable has ranged from 51.99 to 131.15 over the past decade. While the company's 10-year median is 66.25 vs. the industry median of 51.76, Top Culture 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 51.76, based on 1,098 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. Top Culture Co's current Days Payable of 135.22 is 161.3% 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 Top Culture Co and its competitors. For the Retail - Cyclical industry, the median Days Payable is 51.76 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Top Culture Co's current Days Payable is 135.22, which is 104% above median its own 10-year median of 66.25. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Top Culture Co stock overvalued right now?
Based on GuruFocus' analysis, Top Culture Co (TSE:7640) is currently considered Modestly Overvalued. The stock's GF Value™ is 円129.18, compared to a current price of 円165.00 — trading 27.7% above its estimated fair value. The current Days Payable is 135.22, which is 104% above median its 10-year median of 66.25 and 161.3% above the Retail - Cyclical industry median of 51.76. Top Culture Co's overall GF Score™ is 45/100 with 3 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 Top Culture Co (TSE:7640), the current Days Payable is 135.22 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 Top Culture Co (TSE:7640) Overvalued in 2026?
Based on GuruFocus' analysis, Top Culture Co stock appears to be overvalued.
The current stock price of 円165.00 is trading 27.7% above its estimated GF Value™ of 円129.18.
GuruFocus considers Top Culture Co to be Modestly Overvalued.
Key valuation signals for TSE:7640:
Days Payable: 135.22 (104% above median its 10-year median of 66.25)
GF Value™: 円129.18 vs. price of 円165.00 (27.7% above fair value)
Industry Position: 161.3% above the Retail - Cyclical median (#172 of 1098)
No single metric tells the full story. See the TSE:7640 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Top Culture Co Ltd is a speciality retail company. The firm mainly sells books, stationery, music and video software. The company owns and operates approximately 74 retail stores in Japan. In addition, the company is engaged in the management of sports facilities and maintenance of store facilities. Its reportable segments are: Tsutaya Bookstore Business, Games and trading cards business, Sports-related business, Visiting nurse business, and Catering business.
45GF Score
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