Precision System Science Co (TSE:7707) Days Payable: 43.98 (As of Dec. 2025) — Near Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TSE:7707 Precision System Science Co Ltd TSE:7707
53 GF Score
Price 円211.00
GF Value 円248.70
Valuation Modestly Undervalued
! 4 Warning Signs
View Full Analysis

What is Precision System Science Co Days Payable?

Precision System Science Co TSE:7707 53 Days Payable is 43.98 as of Dec. 2025, which is 2% below its 10-year median of 44.68. GuruFocus rates TSE:7707 with a GF Score™ of 53/100 and a GF Value™ of 円248.70 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 796 Medical Devices & Instruments companies, Precision System Science Co ranks worse than 73.49% on this metric.

Precision System Science Co's average Accounts Payable for the three months ended in Dec. 2025 was 円405 Mil. Precision System Science Co's Cost of Goods Sold for the three months ended in Dec. 2025 was 円840 Mil. Hence, Precision System Science Co's Days Payable for the three months ended in Dec. 2025 was 43.98.

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

TSE:7707' s Days Payable Range Over the Past 10 Years
Min: 32.57   Med: 44.68   Max: 64.75
Current: 42.67

During the past 13 years, Precision System Science Co's highest Days Payable was 64.75. The lowest was 32.57. And the median was 44.68.

TSE:7707's Days Payable is ranked worse than
73.49% of 796 companies
in the Medical Devices & Instruments industry
Industry Median: 68.04 vs TSE:7707: 42.67

Precision System Science Co's Days Payable increased from Dec. 2024 (0.00) to Dec. 2025 (43.98). It may suggest that Precision System Science Co delayed paying its suppliers.


Precision System Science Co Days Payable Historical Data

* Premium members only.

The historical data trend for Precision System Science 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.

Precision System Science Co Days Payable Chart

Precision System Science Co Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 40.52 42.67 32.57 40.84 40.24

Precision System Science Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Dec24 Mar25 Jun25 Sep25 Dec25 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 46.78 40.13 38.13 43.98 45.02

TSE:7707 vs ABT, SYK, MDT: Days Payable Comparison

For the Medical Devices subindustry, Precision System Science 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.


Precision System Science Co Days Payable vs Medical Devices & Instruments Industry

For the Medical Devices & Instruments industry and Healthcare sector, Precision System Science Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Precision System Science Co's Days Payable falls into.


TSE:7707
53GF Score
Precision System Science Co Ltd TSE:7707
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Precision System Science 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.

Precision System Science Co's Days Payable for the fiscal year that ended in Jun. 2025 is calculated as

Days Payable (A: Jun. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Jun. 2024 ) + Accounts Payable (A: Jun. 2025 )) / count ) / Cost of Goods Sold (A: Jun. 2025 )*Days in Period
=( (381.677 + 348.56) / 2 ) / 3311.545*365
=365.1185 / 3311.545*365
=40.24

Precision System Science Co's Days Payable for the quarter that ended in Dec. 2025 is calculated as:

Days Payable (Q: Dec. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Sep. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (409.056 + 400.46) / 2 ) / 839.768*365 / 4
=404.758 / 839.768*365 / 4
=43.98

* 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 43.98 mean?
Precision System Science Co (TSE:7707) has a Days Payable of 43.98 as of Dec. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Precision System Science Co and its competitors. This is near median its historical median of 44.68. Over the past decade, Precision System Science Co's Days Payable has ranged from 32.57 to 64.75. According to the industry distribution chart, Precision System Science Co ranks #585 out of 796 companies in the Medical Devices & Instruments industry, placing it in the top 73.5%.
Is Precision System Science Co's Days Payable too high?
Precision System Science Co's current Days Payable of 43.98 is near median its 10-year median of 44.68. Over the past 10 years, this metric has ranged from a low of 32.57 to a high of 64.75. The Medical Devices & Instruments industry median Days Payable is 68.04. Precision System Science Co's value of 43.98 is 35.4% below this industry median. Based on the distribution chart, Precision System Science Co ranks #585 out of 796 companies in the Medical Devices & Instruments industry, which is below the industry midpoint. Overall, Precision System Science Co has a GF Score™ of 53/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Precision System Science Co's Days Payable compare to ABT and SYK?
According to the Medical Devices & Instruments industry distribution chart, Precision System Science Co ranks #585 out of 796 companies for Days Payable. This places Precision System Science Co in the lower half of its industry. The industry median Days Payable is 68.04. Precision System Science Co's value of 43.98 is 35.4% below this benchmark. Historically, Precision System Science Co's own Days Payable has ranged from 32.57 to 64.75 over the past decade. While the company's 10-year median is 44.68 vs. the industry median of 68.04, Precision System Science 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 Medical Devices & Instruments company?
The median Days Payable among Medical Devices & Instruments companies is 68.04, based on 796 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. Precision System Science Co's current Days Payable of 43.98 is 35.4% 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 Precision System Science Co and its competitors. For the Medical Devices & Instruments industry, the median Days Payable is 68.04 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Precision System Science Co's current Days Payable is 43.98, which is near median its own 10-year median of 44.68. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Precision System Science Co stock overvalued right now?
Based on GuruFocus' analysis, Precision System Science Co (TSE:7707) is currently considered Modestly Undervalued. The stock's GF Value™ is 円248.70, compared to a current price of 円211.00 — trading 15.2% below its estimated fair value. The current Days Payable is 43.98, which is near median its 10-year median of 44.68 and 35.4% below the Medical Devices & Instruments industry median of 68.04. Precision System Science Co's overall GF Score™ is 53/100 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 Precision System Science Co (TSE:7707), the current Days Payable is 43.98 as of Dec. 2025. 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 Precision System Science Co (TSE:7707) Overvalued in 2026?

Based on GuruFocus' analysis, Precision System Science Co stock appears to be undervalued. The current stock price of 円211.00 is trading 15.2% below its estimated GF Value™ of 円248.70. GuruFocus considers Precision System Science Co to be Modestly Undervalued.

Key valuation signals for TSE:7707:

  • Days Payable: 43.98 (near median its 10-year median of 44.68)
  • GF Value™: 円248.70 vs. price of 円211.00 (15.2% below fair value)
  • GF Score™: 53/100 with 4 warning signs
  • Industry Position: 35.4% below the Medical Devices & Instruments median (#585 of 796)

No single metric tells the full story. See the TSE:7707 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Precision System Science Co Business Description

Address 88 Kami-Hongo, Matsudo, JPN
Precision System Science Co Ltd is engaged in the development, manufacture, and sale of vitro diagnosis like genetic testing, protein inspection, automation equipment. The company is also engaged in production and sales of reagents and plastic consumables.
53GF Score

Get the complete analysis for TSE:7707

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

円211.00
Price
円248.70
GF Value