Estelle Holdings Co (TSE:7872) Days Payable: 32.31 (As of Mar. 2026) — 74% Below Median

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TSE:7872 Estelle Holdings Co Ltd TSE:7872
63 GF Score
Price 円616.00
GF Value 円690.86
Valuation Modestly Undervalued
! 5 Warning Signs
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What is Estelle Holdings Co Days Payable?

Estelle Holdings Co TSE:7872 -0.48% 63 Days Payable is 32.31 as of Mar. 2026, which is 74% below its 10-year median of 124.37. GuruFocus rates TSE:7872 with a GF Score™ of 63/100 and a GF Value™ of 円690.86 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 1,108 Retail - Cyclical companies, Estelle Holdings Co ranks worse than 68.41% on this metric.

Estelle Holdings Co's average Accounts Payable for the three months ended in Mar. 2026 was 円1,754 Mil. Estelle Holdings Co's Cost of Goods Sold for the three months ended in Mar. 2026 was 円4,953 Mil. Hence, Estelle Holdings Co's Days Payable for the three months ended in Mar. 2026 was 32.31.

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

TSE:7872' s Days Payable Range Over the Past 10 Years
Min: 34.4   Med: 124.37   Max: 142.13
Current: 34.4

During the past 13 years, Estelle Holdings Co's highest Days Payable was 142.13. The lowest was 34.40. And the median was 124.37.

TSE:7872's Days Payable is ranked worse than
68.41% of 1108 companies
in the Retail - Cyclical industry
Industry Median: 50.645 vs TSE:7872: 34.40

Estelle Holdings Co's Days Payable increased from Mar. 2025 (0.00) to Mar. 2026 (32.31). It may suggest that Estelle Holdings Co delayed paying its suppliers.


Estelle Holdings Co Days Payable Historical Data

* Premium members only.

The historical data trend for Estelle Holdings 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.

Estelle Holdings Co Days Payable Chart

Estelle Holdings Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 125.58 123.15 99.75 65.60 35.58

Estelle Holdings Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 34.32 33.89 35.09 32.31 41.04

TSE:7872 vs TPR: Days Payable Comparison

For the Luxury Goods subindustry, Estelle Holdings 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.


Estelle Holdings Co Days Payable vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Estelle Holdings Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Estelle Holdings Co's Days Payable falls into.


TSE:7872
63GF Score
Estelle Holdings Co Ltd TSE:7872
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Estelle Holdings 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.

Estelle Holdings Co's Days Payable for the fiscal year that ended in Mar. 2026 is calculated as

Days Payable (A: Mar. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Mar. 2025 ) + Accounts Payable (A: Mar. 2026 )) / count ) / Cost of Goods Sold (A: Mar. 2026 )*Days in Period
=( (1211 + 1857) / 2 ) / 15735*365
=1534 / 15735*365
=35.58

Estelle Holdings Co's Days Payable for the quarter that ended in Mar. 2026 is calculated as:

Days Payable (Q: Mar. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Dec. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (1651 + 1857) / 2 ) / 4953*365 / 4
=1754 / 4953*365 / 4
=32.31

* 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 32.31 mean?
Estelle Holdings Co (TSE:7872) has a Days Payable of 32.31 as of Mar. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Estelle Holdings Co and its competitors. This is 74% below median its historical median of 124.37. Over the past decade, Estelle Holdings Co's Days Payable has ranged from 34.40 to 142.13. According to the industry distribution chart, Estelle Holdings Co ranks #758 out of 1108 companies in the Retail - Cyclical industry, placing it in the top 68.4%.
Is Estelle Holdings Co's Days Payable too high?
Estelle Holdings Co's current Days Payable of 32.31 is 74% below median its 10-year median of 124.37. Over the past 10 years, this metric has ranged from a low of 34.40 to a high of 142.13. The Retail - Cyclical industry median Days Payable is 50.65. Estelle Holdings Co's value of 32.31 is 36.2% below this industry median. Based on the distribution chart, Estelle Holdings Co ranks #758 out of 1108 companies in the Retail - Cyclical industry, which is below the industry midpoint. Overall, Estelle Holdings Co has a GF Score™ of 63/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Estelle Holdings Co's Days Payable compare to TPR?
According to the Retail - Cyclical industry distribution chart, Estelle Holdings Co ranks #758 out of 1108 companies for Days Payable. This places Estelle Holdings Co in the lower half of its industry. The industry median Days Payable is 50.65. Estelle Holdings Co's value of 32.31 is 36.2% below this benchmark. Historically, Estelle Holdings Co's own Days Payable has ranged from 34.40 to 142.13 over the past decade. While the company's 10-year median is 124.37 vs. the industry median of 50.65, Estelle Holdings 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 Retail - Cyclical company?
The median Days Payable among Retail - Cyclical companies is 50.65, based on 1,108 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. Estelle Holdings Co's current Days Payable of 32.31 is 36.2% 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 Estelle Holdings Co and its competitors. For the Retail - Cyclical industry, the median Days Payable is 50.65 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Estelle Holdings Co's current Days Payable is 32.31, which is 74% below median its own 10-year median of 124.37. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Estelle Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, Estelle Holdings Co (TSE:7872) is currently considered Modestly Undervalued. The stock's GF Value™ is 円690.86, compared to a current price of 円616.00 — trading 10.8% below its estimated fair value. The current Days Payable is 32.31, which is 74% below median its 10-year median of 124.37 and 36.2% below the Retail - Cyclical industry median of 50.65. Estelle Holdings Co's overall GF Score™ is 63/100 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 Estelle Holdings Co (TSE:7872), the current Days Payable is 32.31 as of Mar. 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 Estelle Holdings Co (TSE:7872) Overvalued in 2026?

Based on GuruFocus' analysis, Estelle Holdings Co stock appears to be undervalued. The current stock price of 円616.00 is trading 10.8% below its estimated GF Value™ of 円690.86. GuruFocus considers Estelle Holdings Co to be Modestly Undervalued.

Key valuation signals for TSE:7872:

  • Days Payable: 32.31 (74% below median its 10-year median of 124.37)
  • GF Value™: 円690.86 vs. price of 円616.00 (10.8% below fair value)
  • GF Score™: 63/100 with 5 warning signs
  • Industry Position: 36.2% below the Retail - Cyclical median (#758 of 1108)

No single metric tells the full story. See the TSE:7872 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Estelle Holdings Co Business Description

Address 1-19-7 Ginza, 6th Floor, JRE Ginza 1-chome East Building, Chuo-ku, Tokyo, JPN, 104-0061
Estelle Holdings Co Ltd manufactures, processes and sells precious metals and gems. The company offers rings, bracelets, piercing jewelry, earrings, and accessories and eyeglasses, among others. It operates chain of stores. It also engaged in the cosmetics business, accessory, clothing, and eye wear business.
63GF Score

Get the complete analysis for TSE:7872

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

円616.00
Price
円690.86
GF Value