C.S.Lumber Co (TSE:7808) Days Payable: 45.53 (As of Feb. 2026) — 10% Above Median

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TSE:7808 C.S.Lumber Co Inc TSE:7808
60 GF Score
Price 円2,757.00
GF Value 円3,011.20
Valuation Fairly Valued
! 5 Warning Signs
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What is C.S.Lumber Co Days Payable?

C.S.Lumber Co TSE:7808 +6.04% 60 Days Payable is 45.53 as of Feb. 2026, which is 10% above its 10-year median of 41.24. GuruFocus rates TSE:7808 with a GF Score™ of 60/100 and a GF Value™ of 円3,011.20 (Fairly Valued). The stock has 5 warning signs investors should review. Among 275 Forest Products companies, C.S.Lumber Co ranks better than 73.45% on this metric.

C.S.Lumber Co's average Accounts Payable for the three months ended in Feb. 2026 was 円2,039 Mil. C.S.Lumber Co's Cost of Goods Sold for the three months ended in Feb. 2026 was 円4,087 Mil. Hence, C.S.Lumber Co's Days Payable for the three months ended in Feb. 2026 was 45.53.

The historical rank and industry rank for C.S.Lumber Co's Days Payable or its related term are showing as below:

TSE:7808' s Days Payable Range Over the Past 10 Years
Min: 35.2   Med: 41.24   Max: 65.68
Current: 59.03

During the past 11 years, C.S.Lumber Co's highest Days Payable was 65.68. The lowest was 35.20. And the median was 41.24.

TSE:7808's Days Payable is ranked better than
73.45% of 275 companies
in the Forest Products industry
Industry Median: 56.46 vs TSE:7808: 59.03

C.S.Lumber Co's Days Payable increased from Nov. 2024 (0.00) to Feb. 2026 (45.53). It may suggest that C.S.Lumber Co delayed paying its suppliers.


C.S.Lumber Co Days Payable Historical Data

* Premium members only.

The historical data trend for C.S.Lumber 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.

C.S.Lumber Co Days Payable Chart

C.S.Lumber Co Annual Data
Trend Nov16 Nov17 Nov18 May20 May21 May22 May23 May24 May25 May26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 43.45 38.62 36.21 39.03 44.71

C.S.Lumber Co Quarterly Data
Feb21 May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Nov24 May25 Aug25 Nov25 Feb26 May26
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 0.00 43.58 0.00 45.53 42.86

TSE:7808 vs SSD, UFPI, BCC: Days Payable Comparison

For the Lumber & Wood Production subindustry, C.S.Lumber 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.


C.S.Lumber Co Days Payable vs Forest Products Industry

For the Forest Products industry and Basic Materials sector, C.S.Lumber Co's Days Payable distribution charts can be found below:

* The bar in red indicates where C.S.Lumber Co's Days Payable falls into.


TSE:7808
60GF Score
C.S.Lumber Co Inc TSE:7808
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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C.S.Lumber 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.

C.S.Lumber Co's Days Payable for the fiscal year that ended in May. 2026 is calculated as

Days Payable (A: May. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: May. 2025 ) + Accounts Payable (A: May. 2026 )) / count ) / Cost of Goods Sold (A: May. 2026 )*Days in Period
=( (1928.908 + 2130.501) / 2 ) / 16568.302*365
=2029.7045 / 16568.302*365
=44.71

C.S.Lumber 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: Nov. 2025 ) + Accounts Payable (Q: Feb. 2026 )) / count ) / Cost of Goods Sold (Q: Feb. 2026 )*Days in Period
=( (2175.734 + 1902.039) / 2 ) / 4086.533*365 / 4
=2038.8865 / 4086.533*365 / 4
=45.53

* 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 45.53 mean?
C.S.Lumber Co (TSE:7808) has a Days Payable of 45.53 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 C.S.Lumber Co and its competitors. This is 10% above median its historical median of 41.24. Over the past decade, C.S.Lumber Co's Days Payable has ranged from 35.20 to 65.68. According to the industry distribution chart, C.S.Lumber Co ranks #73 out of 275 companies in the Forest Products industry, placing it in the top 26.5%.
Is C.S.Lumber Co's Days Payable too high?
C.S.Lumber Co's current Days Payable of 45.53 is 10% above median its 10-year median of 41.24. Over the past 10 years, this metric has ranged from a low of 35.20 to a high of 65.68. The Forest Products industry median Days Payable is 56.46. C.S.Lumber Co's value of 45.53 is 19.4% below this industry median. Based on the distribution chart, C.S.Lumber Co ranks #73 out of 275 companies in the Forest Products industry, which is above the industry midpoint. Overall, C.S.Lumber Co has a GF Score™ of 60/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does C.S.Lumber Co's Days Payable compare to SSD and UFPI?
According to the Forest Products industry distribution chart, C.S.Lumber Co ranks #73 out of 275 companies for Days Payable. This puts C.S.Lumber Co in the upper half of its industry. The industry median Days Payable is 56.46. C.S.Lumber Co's value of 45.53 is 19.4% below this benchmark. Historically, C.S.Lumber Co's own Days Payable has ranged from 35.20 to 65.68 over the past decade. While the company's 10-year median is 41.24 vs. the industry median of 56.46, C.S.Lumber 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 Forest Products company?
The median Days Payable among Forest Products companies is 56.46, based on 275 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. C.S.Lumber Co's current Days Payable of 45.53 is 19.4% 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 C.S.Lumber Co and its competitors. For the Forest Products industry, the median Days Payable is 56.46 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. C.S.Lumber Co's current Days Payable is 45.53, which is 10% above median its own 10-year median of 41.24. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is C.S.Lumber Co stock overvalued right now?
Based on GuruFocus' analysis, C.S.Lumber Co (TSE:7808) is currently considered Fairly Valued. The stock's GF Value™ is 円3,011.20, compared to a current price of 円2,757.00 — trading 8.4% below its estimated fair value. The current Days Payable is 45.53, which is 10% above median its 10-year median of 41.24 and 19.4% below the Forest Products industry median of 56.46. C.S.Lumber Co's overall GF Score™ is 60/100 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 C.S.Lumber Co (TSE:7808), the current Days Payable is 45.53 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 C.S.Lumber Co (TSE:7808) Overvalued in 2026?

Based on GuruFocus' analysis, C.S.Lumber Co stock appears to be undervalued. The current stock price of 円2,757.00 is trading 8.4% below its estimated GF Value™ of 円3,011.20. GuruFocus considers C.S.Lumber Co to be Fairly Valued.

Key valuation signals for TSE:7808:

  • Days Payable: 45.53 (10% above median its 10-year median of 41.24)
  • GF Value™: 円3,011.20 vs. price of 円2,757.00 (8.4% below fair value)
  • GF Score™: 60/100 with 5 warning signs
  • Industry Position: 19.4% below the Forest Products median (#73 of 275)

No single metric tells the full story. See the TSE:7808 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


C.S.Lumber Co Business Description

Address 1-16-3 Makuhari-Hongo, Hanamigawa-ku, Chiba, JPN, 262-0033
C.S.Lumber Co Inc is a Japan-based company, engages in the pre-cutting and sale of a wood business. It is engaged in the computer-aided design, pre-cut processing, and distribution of lumbers, design of two-by-four method, as well as the manufacture and distribution of panels. It is also engaged in the construction contracting of wooden detached houses and wooden general buildings as well as Real Estate Leasing business.
60GF Score

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

円2,757.00
Price
円3,011.20
GF Value