Sailor Pen Co (TSE:7992) Days Payable: 0.00 (As of Dec. 2025)


TSE:7992 Sailor Pen Co Ltd TSE:7992
48 GF Score
Price 円102.00
GF Value 円105.51
Valuation Fairly Valued
! 3 Warning Signs
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What is Sailor Pen Co Days Payable?

Sailor Pen Co TSE:7992 -0.97% 48 Days Payable is 0.00 as of Dec. 2025. GuruFocus rates TSE:7992 with a GF Score™ of 48/100 and a GF Value™ of 円105.51 (Fairly Valued). The stock has 3 warning signs investors should review. Among 2,987 Industrial Products companies, Sailor Pen Co ranks worse than 57.28% on this metric.

Sailor Pen Co's average Accounts Payable for the three months ended in Dec. 2025 was 円290 Mil. Sailor Pen Co's Cost of Goods Sold for the three months ended in Dec. 2025 was 円0 Mil.

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

TSE:7992' s Days Payable Range Over the Past 10 Years
Min: 48.22   Med: 65.29   Max: 70.84
Current: 65.08

During the past 13 years, Sailor Pen Co's highest Days Payable was 70.84. The lowest was 48.22. And the median was 65.29.

TSE:7992's Days Payable is ranked worse than
57.28% of 2987 companies
in the Industrial Products industry
Industry Median: 78.05 vs TSE:7992: 65.08

Sailor Pen Co's Days Payable declined from Jun. 2024 (53.66) to Dec. 2025 (0.00). It may suggest that Sailor Pen Co accelerated paying its suppliers.


Sailor Pen Co Days Payable Historical Data

* Premium members only.

The historical data trend for Sailor Pen 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.

Sailor Pen Co Days Payable Chart

Sailor Pen Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 63.39 70.48 64.77 53.11 48.22

Sailor Pen Co Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Dec24 Mar25 Jun25 Dec25 Mar26
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 43.56 35.43 0.00 30.16

Sailor Pen Co Days Payable Competitor Comparison

For the Business Equipment & Supplies subindustry, Sailor Pen 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.


Sailor Pen Co Days Payable vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Sailor Pen Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Sailor Pen Co's Days Payable falls into.


TSE:7992
48GF Score
Sailor Pen Co Ltd TSE:7992
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Sailor Pen 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.

Sailor Pen Co's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as

Days Payable (A: Dec. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Dec. 2024 ) + Accounts Payable (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (452.383 + 313.844) / 2 ) / 2899.771*365
=383.1135 / 2899.771*365
=48.22

Sailor Pen Co's Days Payable for the quarter that ended in Dec. 2025 is calculated as:

Days Payable (Q: Dec. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Jun. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (265.802 + 313.844) / 2 ) / 0*365 / 4
=289.823 / 0*365 / 4
=N/A

* 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 0.00 mean?
Sailor Pen Co (TSE:7992) has a Days Payable of 0.00 as of Dec. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Sailor Pen Co and its competitors. Over the past decade, Sailor Pen Co's Days Payable has ranged from 48.22 to 70.84. According to the industry distribution chart, Sailor Pen Co ranks #1711 out of 2987 companies in the Industrial Products industry, placing it in the top 57.3%.
Is Sailor Pen Co's Days Payable too high?
Sailor Pen Co's current Days Payable is 0.00. Over the past 10 years, this metric has ranged from a low of 48.22 to a high of 70.84. Based on the distribution chart, Sailor Pen Co ranks #1711 out of 2987 companies in the Industrial Products industry, which is below the industry midpoint. Overall, Sailor Pen Co has a GF Score™ of 48/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Sailor Pen Co's Days Payable compare to competitors?
According to the Industrial Products industry distribution chart, Sailor Pen Co ranks #1711 out of 2987 companies for Days Payable. This places Sailor Pen Co in the lower half of its industry. The industry median Days Payable is 78.05. Historically, Sailor Pen Co's own Days Payable has ranged from 48.22 to 70.84 over the past decade. 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 an Industrial Products company?
The median Days Payable among Industrial Products companies is 78.05, based on 2,987 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. 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 Sailor Pen Co and its competitors. For the Industrial Products industry, the median Days Payable is 78.05 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sailor Pen Co's current Days Payable is 0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sailor Pen Co stock overvalued right now?
Based on GuruFocus' analysis, Sailor Pen Co (TSE:7992) is currently considered Fairly Valued. The stock's GF Value™ is 円105.51, compared to a current price of 円102.00 — trading 3.3% below its estimated fair value. The current Days Payable is 0.00. Sailor Pen Co's overall GF Score™ is 48/100 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 Sailor Pen Co (TSE:7992), the current Days Payable is 0.00 as of Dec. 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 Sailor Pen Co (TSE:7992) Overvalued in 2026?

Based on GuruFocus' analysis, Sailor Pen Co stock appears to be undervalued. The current stock price of 円102.00 is trading 3.3% below its estimated GF Value™ of 円105.51. GuruFocus considers Sailor Pen Co to be Fairly Valued.

Key valuation signals for TSE:7992:

  • Days Payable: 0.00
  • GF Value™: 円105.51 vs. price of 円102.00 (3.3% below fair value)
  • GF Score™: 48/100 with 3 warning signs

No single metric tells the full story. See the TSE:7992 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sailor Pen Co Business Description

Address Mohri 2-10-18, Koto-ku, Tokyo, JPN, 135-8312
Sailor Pen Co Ltd is a manufacturer of fountain pens, marking pens, ball-point pens, and mechanical pencils. The company's collection of pens includes King of Pens, Professional Gear, 1911 Series, Chalana series, Maki-E series, Precious Wood, Barcarolle, and other models. Its limited-edition pens include Waterfalls and Nature, Season Under the Stars, endangered Species, Kurenai, Kai, Asa-tsuyu, Yu-nami, Uchu, and Youkou.
48GF Score

Get the complete analysis for TSE:7992

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

円102.00
Price
円105.51
GF Value