B&P Co (TSE:7804) Days Payable: 33.96 (As of Apr. 2026) — Near Median


TSE:7804 B&P Co Ltd TSE:7804
84 GF Score
Price 円2,250.00
GF Value 円2,515.24
Valuation Modestly Undervalued
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What is B&P Co Days Payable?

B&P Co TSE:7804 +0.54% 84 Days Payable is 33.96 as of Apr. 2026, which is 9% below its 10-year median of 37.40. GuruFocus rates TSE:7804 with a GF Score™ of 84/100 and a GF Value™ of 円2,515.24 (Modestly Undervalued). Among 915 Media - Diversified companies, B&P Co ranks worse than 76.61% on this metric.

B&P Co's average Accounts Payable for the six months ended in Apr. 2026 was 円238 Mil. B&P Co's Cost of Goods Sold for the six months ended in Apr. 2026 was 円1,278 Mil. Hence, B&P Co's Days Payable for the six months ended in Apr. 2026 was 33.96.

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

TSE:7804' s Days Payable Range Over the Past 10 Years
Min: 30.03   Med: 37.4   Max: 64.49
Current: 33.42

During the past 9 years, B&P Co's highest Days Payable was 64.49. The lowest was 30.03. And the median was 37.40.

TSE:7804's Days Payable is ranked worse than
76.61% of 915 companies
in the Media - Diversified industry
Industry Median: 83.86 vs TSE:7804: 33.42

B&P Co's Days Payable declined from Apr. 2025 (33.99) to Apr. 2026 (33.96). It may suggest that B&P Co accelerated paying its suppliers.


B&P Co Days Payable Historical Data

* Premium members only.

The historical data trend for B&P 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.

B&P Co Days Payable Chart

B&P Co Annual Data
Trend Oct17 Oct18 Oct19 Oct20 Oct21 Oct22 Oct23 Oct24 Oct25
Days Payable
Get a 7-Day Free Trial Premium Member Only 30.03 34.54 39.30 37.62 32.19

B&P Co Semi-Annual Data
Oct18 Apr19 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 38.08 32.93 33.99 33.51 33.96

TSE:7804 vs APP, OMC, TTD: Days Payable Comparison

For the Advertising Agencies subindustry, B&P 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.


B&P Co Days Payable vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, B&P Co's Days Payable distribution charts can be found below:

* The bar in red indicates where B&P Co's Days Payable falls into.


TSE:7804
84GF Score
B&P Co Ltd TSE:7804
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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B&P 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.

B&P Co's Days Payable for the fiscal year that ended in Oct. 2025 is calculated as

Days Payable (A: Oct. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Oct. 2024 ) + Accounts Payable (A: Oct. 2025 )) / count ) / Cost of Goods Sold (A: Oct. 2025 )*Days in Period
=( (204.019 + 250.507) / 2 ) / 2576.744*365
=227.263 / 2576.744*365
=32.19

B&P 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
=( (250.507 + 225.256) / 2 ) / 1278.258*365 / 2
=237.8815 / 1278.258*365 / 2
=33.96

* 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 33.96 mean?
B&P Co (TSE:7804) has a Days Payable of 33.96 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 B&P Co and its competitors. This is near median its historical median of 37.40. Over the past decade, B&P Co's Days Payable has ranged from 30.03 to 64.49. According to the industry distribution chart, B&P Co ranks #701 out of 915 companies in the Media - Diversified industry, placing it in the top 76.6%.
Is B&P Co's Days Payable too high?
B&P Co's current Days Payable of 33.96 is near median its 10-year median of 37.40. Over the past 10 years, this metric has ranged from a low of 30.03 to a high of 64.49. The Media - Diversified industry median Days Payable is 83.86. B&P Co's value of 33.96 is 59.5% below this industry median. Based on the distribution chart, B&P Co ranks #701 out of 915 companies in the Media - Diversified industry, which is in the bottom quartile relative to peers. Overall, B&P Co has a GF Score™ of 84/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does B&P Co's Days Payable compare to APP and OMC?
According to the Media - Diversified industry distribution chart, B&P Co ranks #701 out of 915 companies for Days Payable. This places B&P Co in the lower half of its industry. The industry median Days Payable is 83.86. B&P Co's value of 33.96 is 59.5% below this benchmark. Historically, B&P Co's own Days Payable has ranged from 30.03 to 64.49 over the past decade. While the company's 10-year median is 37.40 vs. the industry median of 83.86, B&P 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 Media - Diversified company?
The median Days Payable among Media - Diversified companies is 83.86, based on 915 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. B&P Co's current Days Payable of 33.96 is 59.5% 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 B&P Co and its competitors. For the Media - Diversified industry, the median Days Payable is 83.86 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. B&P Co's current Days Payable is 33.96, which is near median its own 10-year median of 37.40. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is B&P Co stock overvalued right now?
Based on GuruFocus' analysis, B&P Co (TSE:7804) is currently considered Modestly Undervalued. The stock's GF Value™ is 円2,515.24, compared to a current price of 円2,250.00 — trading 10.5% below its estimated fair value. The current Days Payable is 33.96, which is near median its 10-year median of 37.40 and 59.5% below the Media - Diversified industry median of 83.86. B&P Co's overall GF Score™ is 84/100. 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 B&P Co (TSE:7804), the current Days Payable is 33.96 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 B&P Co (TSE:7804) Overvalued in 2026?

Based on GuruFocus' analysis, B&P Co stock appears to be undervalued. The current stock price of 円2,250.00 is trading 10.5% below its estimated GF Value™ of 円2,515.24. GuruFocus considers B&P Co to be Modestly Undervalued.

Key valuation signals for TSE:7804:

  • Days Payable: 33.96 (near median its 10-year median of 37.40)
  • GF Value™: 円2,515.24 vs. price of 円2,250.00 (10.5% below fair value)
  • GF Score™: 84/100
  • Industry Position: 59.5% below the Media - Diversified median (#701 of 915)

No single metric tells the full story. See the TSE:7804 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


B&P Co Business Description

Address 6-33, Edohori Fukoku Life Building, 3rd Floor, 550-0002 Osaka Prefecture, Nishi Ward Edohori 2-chome, Tokyo, JPN
B&P Co Ltd is engaged in the production of sign display for sales promotion, large outdoor signs and advertisements, production of building interior, output of interior goods. It is also engaged in proposal work for advertisement planning and production. The Company has reorganized its three business segments, namely, (i) Inkjet Printing Business, (ii) Digital Signage Business, and (iii) Digital Promotion Business, into two business segments, namely, (i) Sales Promotion Business and (ii) Web Promotion Business.
84GF Score

Get the complete analysis for TSE:7804

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

円2,250.00
Price
円2,515.24
GF Value