Nihon Flush Co (TSE:7820) Days Payable: 104.25 (As of Sep. 2025) — 76% Above Median

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TSE:7820 Nihon Flush Co Ltd TSE:7820
61 GF Score
Price 円718.00
GF Value 円790.41
Valuation Fairly Valued
! 7 Warning Signs
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What is Nihon Flush Co Days Payable?

Nihon Flush Co TSE:7820 -0.83% 61 Days Payable is 104.25 as of Sep. 2025, which is 76% above its 10-year median of 59.33. GuruFocus rates TSE:7820 with a GF Score™ of 61/100 and a GF Value™ of 円790.41 (Fairly Valued). The stock has 7 warning signs investors should review. Among 1,716 Construction companies, Nihon Flush Co ranks better than 58.74% on this metric.

Nihon Flush Co's average Accounts Payable for the six months ended in Sep. 2025 was 円4,432 Mil. Nihon Flush Co's Cost of Goods Sold for the six months ended in Sep. 2025 was 円7,758 Mil. Hence, Nihon Flush Co's Days Payable for the six months ended in Sep. 2025 was 104.25.

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

TSE:7820' s Days Payable Range Over the Past 10 Years
Min: 23.79   Med: 59.33   Max: 93.22
Current: 93.22

During the past 13 years, Nihon Flush Co's highest Days Payable was 93.22. The lowest was 23.79. And the median was 59.33.

TSE:7820's Days Payable is ranked better than
58.74% of 1716 companies
in the Construction industry
Industry Median: 76.595 vs TSE:7820: 93.22

Nihon Flush Co's Days Payable declined from Sep. 2024 (110.15) to Sep. 2025 (104.25). It may suggest that Nihon Flush Co accelerated paying its suppliers.


Nihon Flush Co Days Payable Historical Data

* Premium members only.

The historical data trend for Nihon Flush 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.

Nihon Flush Co Days Payable Chart

Nihon Flush Co Annual Data
Trend Mar16 Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 67.73 70.39 86.38 82.44 93.16

Nihon Flush Co Semi-Annual Data
Mar16 Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25
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 86.10 72.21 110.15 85.90 104.25

TSE:7820 vs TT, JCI, CARR: Days Payable Comparison

For the Building Products & Equipment subindustry, Nihon Flush 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.


Nihon Flush Co Days Payable vs Construction Industry

For the Construction industry and Industrials sector, Nihon Flush Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Nihon Flush Co's Days Payable falls into.


TSE:7820
61GF Score
Nihon Flush Co Ltd TSE:7820
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Nihon Flush 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.

Nihon Flush Co's Days Payable for the fiscal year that ended in Mar. 2025 is calculated as

Days Payable (A: Mar. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Mar. 2024 ) + Accounts Payable (A: Mar. 2025 )) / count ) / Cost of Goods Sold (A: Mar. 2025 )*Days in Period
=( (4601.852 + 4729.362) / 2 ) / 18279.078*365
=4665.607 / 18279.078*365
=93.16

Nihon Flush Co's Days Payable for the quarter that ended in Sep. 2025 is calculated as:

Days Payable (Q: Sep. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Mar. 2025 ) + Accounts Payable (Q: Sep. 2025 )) / count ) / Cost of Goods Sold (Q: Sep. 2025 )*Days in Period
=( (4729.362 + 4134.548) / 2 ) / 7758.374*365 / 2
=4431.955 / 7758.374*365 / 2
=104.25

* 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 104.25 mean?
Nihon Flush Co (TSE:7820) has a Days Payable of 104.25 as of Sep. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Nihon Flush Co and its competitors. This is 76% above median its historical median of 59.33. Over the past decade, Nihon Flush Co's Days Payable has ranged from 23.79 to 93.22. According to the industry distribution chart, Nihon Flush Co ranks #708 out of 1716 companies in the Construction industry, placing it in the top 41.3%.
Is Nihon Flush Co's Days Payable too high?
Nihon Flush Co's current Days Payable of 104.25 is 76% above median its 10-year median of 59.33. Over the past 10 years, this metric has ranged from a low of 23.79 to a high of 93.22. The Construction industry median Days Payable is 76.60. Nihon Flush Co's value of 104.25 is 36.1% above this industry median. Based on the distribution chart, Nihon Flush Co ranks #708 out of 1716 companies in the Construction industry, which is above the industry midpoint. Overall, Nihon Flush Co has a GF Score™ of 61/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Nihon Flush Co's Days Payable compare to TT and JCI?
According to the Construction industry distribution chart, Nihon Flush Co ranks #708 out of 1716 companies for Days Payable. This puts Nihon Flush Co in the upper half of its industry. The industry median Days Payable is 76.60. Nihon Flush Co's value of 104.25 is 36.1% above this benchmark. Historically, Nihon Flush Co's own Days Payable has ranged from 23.79 to 93.22 over the past decade. While the company's 10-year median is 59.33 vs. the industry median of 76.60, Nihon Flush 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 Construction company?
The median Days Payable among Construction companies is 76.60, based on 1,716 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. Nihon Flush Co's current Days Payable of 104.25 is 36.1% 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 Nihon Flush Co and its competitors. For the Construction industry, the median Days Payable is 76.60 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Nihon Flush Co's current Days Payable is 104.25, which is 76% above median its own 10-year median of 59.33. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nihon Flush Co stock overvalued right now?
Based on GuruFocus' analysis, Nihon Flush Co (TSE:7820) is currently considered Fairly Valued. The stock's GF Value™ is 円790.41, compared to a current price of 円718.00 — trading 9.2% below its estimated fair value. The current Days Payable is 104.25, which is 76% above median its 10-year median of 59.33 and 36.1% above the Construction industry median of 76.60. Nihon Flush Co's overall GF Score™ is 61/100 with 7 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 Nihon Flush Co (TSE:7820), the current Days Payable is 104.25 as of Sep. 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 Nihon Flush Co (TSE:7820) Overvalued in 2026?

Based on GuruFocus' analysis, Nihon Flush Co stock appears to be undervalued. The current stock price of 円718.00 is trading 9.2% below its estimated GF Value™ of 円790.41. GuruFocus considers Nihon Flush Co to be Fairly Valued.

Key valuation signals for TSE:7820:

  • Days Payable: 104.25 (76% above median its 10-year median of 59.33)
  • GF Value™: 円790.41 vs. price of 円718.00 (9.2% below fair value)
  • GF Score™: 61/100 with 7 warning signs
  • Industry Position: 36.1% above the Construction median (#708 of 1716)

No single metric tells the full story. See the TSE:7820 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Nihon Flush Co Business Description

Address 5-26 Yokosu-cho, Tokushima Prefecture, Komatsushima, JPN, 773-8504
Nihon Flush Co Ltd is mainly engaged in the manufacture and sale of interior system components such as interior doors, decorative fittings, furniture and kitchenware, decorative construction materials, and storage boxes. It also provides installation and construction services related to its products. The group is composed of the following geographical segments: China, which is its key revenue-generating market, and Japan.
61GF Score

Get the complete analysis for TSE:7820

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

円718.00
Price
円790.41
GF Value