Shofu (TSE:7979) Days Payable: 23.91 (As of Mar. 2026) — 13% Below Median

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TSE:7979 Shofu Inc TSE:7979
90 GF Score
Price 円2,335.00
GF Value 円2,086.74
Valuation Modestly Overvalued
! 3 Warning Signs
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What is Shofu Days Payable?

Shofu TSE:7979 +0.78% 90 Days Payable is 23.91 as of Mar. 2026, which is 13% below its 10-year median of 27.55. GuruFocus rates TSE:7979 with a GF Score™ of 90/100 and a GF Value™ of 円2,086.74 (Modestly Overvalued). The stock has 3 warning signs investors should review. Among 794 Medical Devices & Instruments companies, Shofu ranks worse than 88.16% on this metric.

Shofu's average Accounts Payable for the three months ended in Mar. 2026 was 円1,177 Mil. Shofu's Cost of Goods Sold for the three months ended in Mar. 2026 was 円4,491 Mil. Hence, Shofu's Days Payable for the three months ended in Mar. 2026 was 23.91.

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

TSE:7979' s Days Payable Range Over the Past 10 Years
Min: 23.96   Med: 27.55   Max: 30.95
Current: 26.27

During the past 13 years, Shofu's highest Days Payable was 30.95. The lowest was 23.96. And the median was 27.55.

TSE:7979's Days Payable is ranked worse than
88.16% of 794 companies
in the Medical Devices & Instruments industry
Industry Median: 68.505 vs TSE:7979: 26.27

Shofu's Days Payable increased from Mar. 2025 (0.00) to Mar. 2026 (23.91). It may suggest that Shofu delayed paying its suppliers.


Shofu Days Payable Historical Data

* Premium members only.

The historical data trend for Shofu'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.

Shofu Days Payable Chart

Shofu 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 27.84 27.26 30.95 30.31 28.38

Shofu 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 30.72 29.48 24.58 23.91 27.31

TSE:7979 vs ISRG, BDX, MDLN: Days Payable Comparison

For the Medical Instruments & Supplies subindustry, Shofu'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.


Shofu Days Payable vs Medical Devices & Instruments Industry

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

* The bar in red indicates where Shofu's Days Payable falls into.


TSE:7979
90GF Score
Shofu Inc TSE:7979
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Shofu 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.

Shofu'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
=( (1231 + 1297) / 2 ) / 16254*365
=1264 / 16254*365
=28.38

Shofu'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
=( (1057 + 1297) / 2 ) / 4491*365 / 4
=1177 / 4491*365 / 4
=23.91

* 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 23.91 mean?
Shofu (TSE:7979) has a Days Payable of 23.91 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 Shofu and its competitors. This is 13% below median its historical median of 27.55. Over the past decade, Shofu's Days Payable has ranged from 23.96 to 30.95. According to the industry distribution chart, Shofu ranks #700 out of 794 companies in the Medical Devices & Instruments industry, placing it in the top 88.2%.
Is Shofu's Days Payable too high?
Shofu's current Days Payable of 23.91 is 13% below median its 10-year median of 27.55. Over the past 10 years, this metric has ranged from a low of 23.96 to a high of 30.95. The Medical Devices & Instruments industry median Days Payable is 68.51. Shofu's value of 23.91 is 65.1% below this industry median. Based on the distribution chart, Shofu ranks #700 out of 794 companies in the Medical Devices & Instruments industry, which is in the bottom quartile relative to peers. Overall, Shofu has a GF Score™ of 90/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Shofu's Days Payable compare to ISRG and BDX?
According to the Medical Devices & Instruments industry distribution chart, Shofu ranks #700 out of 794 companies for Days Payable. This places Shofu in the lower half of its industry. The industry median Days Payable is 68.51. Shofu's value of 23.91 is 65.1% below this benchmark. Historically, Shofu's own Days Payable has ranged from 23.96 to 30.95 over the past decade. While the company's 10-year median is 27.55 vs. the industry median of 68.51, Shofu 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 68.51, based on 794 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. Shofu's current Days Payable of 23.91 is 65.1% 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 Shofu and its competitors. For the Medical Devices & Instruments industry, the median Days Payable is 68.51 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Shofu's current Days Payable is 23.91, which is 13% below median its own 10-year median of 27.55. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shofu stock overvalued right now?
Based on GuruFocus' analysis, Shofu (TSE:7979) is currently considered Modestly Overvalued. The stock's GF Value™ is 円2,086.74, compared to a current price of 円2,335.00 — trading 11.9% above its estimated fair value. The current Days Payable is 23.91, which is 13% below median its 10-year median of 27.55 and 65.1% below the Medical Devices & Instruments industry median of 68.51. Shofu's overall GF Score™ is 90/100 with 3 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 Shofu (TSE:7979), the current Days Payable is 23.91 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 Shofu (TSE:7979) Overvalued in 2026?

Based on GuruFocus' analysis, Shofu stock appears to be overvalued. The current stock price of 円2,335.00 is trading 11.9% above its estimated GF Value™ of 円2,086.74. GuruFocus considers Shofu to be Modestly Overvalued.

Key valuation signals for TSE:7979:

  • Days Payable: 23.91 (13% below median its 10-year median of 27.55)
  • GF Value™: 円2,086.74 vs. price of 円2,335.00 (11.9% above fair value)
  • GF Score™: 90/100 with 3 warning signs
  • Industry Position: 65.1% below the Medical Devices & Instruments median (#700 of 794)

No single metric tells the full story. See the TSE:7979 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Shofu Business Description

Other Exchanges 69W:Germany
Address 11 Kamitakamatsucho, Fukuina, Higashiyama-ku, Kyoto, JPN, 605-0983
Shofu Inc is engaged in renowned dental materials and equipment manufacturing business.
90GF Score

Get the complete analysis for TSE:7979

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

円2,335.00
Price
円2,086.74
GF Value