Kurogane Kosakusho (TSE:7997) Days Payable: 31.30 (As of May. 2026) — 60% Below Median

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TSE:7997 Kurogane Kosakusho Ltd TSE:7997
55 GF Score
Price 円1,073.00
GF Value 円745.94
Valuation Significantly Overvalued
! 4 Warning Signs
View Full Analysis

What is Kurogane Kosakusho Days Payable?

Kurogane Kosakusho TSE:7997 +1.61% 55 Days Payable is 31.30 as of May. 2026, which is 60% below its 10-year median of 78.12. GuruFocus rates TSE:7997 with a GF Score™ of 55/100 and a GF Value™ of 円745.94 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 417 Furnishings, Fixtures & Appliances companies, Kurogane Kosakusho ranks worse than 77.7% on this metric.

Kurogane Kosakusho's average Accounts Payable for the three months ended in May. 2026 was 円512 Mil. Kurogane Kosakusho's Cost of Goods Sold for the three months ended in May. 2026 was 円1,493 Mil. Hence, Kurogane Kosakusho's Days Payable for the three months ended in May. 2026 was 31.30.

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

TSE:7997' s Days Payable Range Over the Past 10 Years
Min: 36.72   Med: 78.12   Max: 84.27
Current: 36.72

During the past 13 years, Kurogane Kosakusho's highest Days Payable was 84.27. The lowest was 36.72. And the median was 78.12.

TSE:7997's Days Payable is ranked worse than
77.7% of 417 companies
in the Furnishings, Fixtures & Appliances industry
Industry Median: 64 vs TSE:7997: 36.72

Kurogane Kosakusho's Days Payable increased from May. 2025 (0.00) to May. 2026 (31.30). It may suggest that Kurogane Kosakusho delayed paying its suppliers.


Kurogane Kosakusho Days Payable Historical Data

* Premium members only.

The historical data trend for Kurogane Kosakusho'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.

Kurogane Kosakusho Days Payable Chart

Kurogane Kosakusho Annual Data
Trend Nov16 Nov17 Nov18 Nov19 Nov20 Nov21 Nov22 Nov23 Nov24 Nov25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 69.14 80.85 59.82 42.60 40.33

Kurogane Kosakusho 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 47.84 30.17 34.09 31.30

TSE:7997 vs SN, SGI, MHK: Days Payable Comparison

For the Furnishings, Fixtures & Appliances subindustry, Kurogane Kosakusho'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.


Kurogane Kosakusho Days Payable vs Furnishings, Fixtures & Appliances Industry

For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, Kurogane Kosakusho's Days Payable distribution charts can be found below:

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


TSE:7997
55GF Score
Kurogane Kosakusho Ltd TSE:7997
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Kurogane Kosakusho 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.

Kurogane Kosakusho's Days Payable for the fiscal year that ended in Nov. 2025 is calculated as

Days Payable (A: Nov. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Nov. 2024 ) + Accounts Payable (A: Nov. 2025 )) / count ) / Cost of Goods Sold (A: Nov. 2025 )*Days in Period
=( (647.215 + 421.709) / 2 ) / 4837.097*365
=534.462 / 4837.097*365
=40.33

Kurogane Kosakusho's Days Payable for the quarter that ended in May. 2026 is calculated as:

Days Payable (Q: May. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Feb. 2026 ) + Accounts Payable (Q: May. 2026 )) / count ) / Cost of Goods Sold (Q: May. 2026 )*Days in Period
=( (450.421 + 574.042) / 2 ) / 1493.439*365 / 4
=512.2315 / 1493.439*365 / 4
=31.30

* 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 31.30 mean?
Kurogane Kosakusho (TSE:7997) has a Days Payable of 31.30 as of May. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Kurogane Kosakusho and its competitors. This is 60% below median its historical median of 78.12. Over the past decade, Kurogane Kosakusho's Days Payable has ranged from 36.72 to 84.27. According to the industry distribution chart, Kurogane Kosakusho ranks #324 out of 417 companies in the Furnishings, Fixtures & Appliances industry, placing it in the top 77.7%.
Is Kurogane Kosakusho's Days Payable too high?
Kurogane Kosakusho's current Days Payable of 31.30 is 60% below median its 10-year median of 78.12. Over the past 10 years, this metric has ranged from a low of 36.72 to a high of 84.27. The Furnishings, Fixtures & Appliances industry median Days Payable is 64.00. Kurogane Kosakusho's value of 31.30 is 51.1% below this industry median. Based on the distribution chart, Kurogane Kosakusho ranks #324 out of 417 companies in the Furnishings, Fixtures & Appliances industry, which is in the bottom quartile relative to peers. Overall, Kurogane Kosakusho has a GF Score™ of 55/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Kurogane Kosakusho's Days Payable compare to SN and SGI?
According to the Furnishings, Fixtures & Appliances industry distribution chart, Kurogane Kosakusho ranks #324 out of 417 companies for Days Payable. This places Kurogane Kosakusho in the lower half of its industry. The industry median Days Payable is 64.00. Kurogane Kosakusho's value of 31.30 is 51.1% below this benchmark. Historically, Kurogane Kosakusho's own Days Payable has ranged from 36.72 to 84.27 over the past decade. While the company's 10-year median is 78.12 vs. the industry median of 64.00, Kurogane Kosakusho 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 Furnishings, Fixtures & Appliances company?
The median Days Payable among Furnishings, Fixtures & Appliances companies is 64.00, based on 417 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. Kurogane Kosakusho's current Days Payable of 31.30 is 51.1% 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 Kurogane Kosakusho and its competitors. For the Furnishings, Fixtures & Appliances industry, the median Days Payable is 64.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kurogane Kosakusho's current Days Payable is 31.30, which is 60% below median its own 10-year median of 78.12. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kurogane Kosakusho stock overvalued right now?
Based on GuruFocus' analysis, Kurogane Kosakusho (TSE:7997) is currently considered Significantly Overvalued. The stock's GF Value™ is 円745.94, compared to a current price of 円1,073.00 — trading 43.8% above its estimated fair value. The current Days Payable is 31.30, which is 60% below median its 10-year median of 78.12 and 51.1% below the Furnishings, Fixtures & Appliances industry median of 64.00. Kurogane Kosakusho's overall GF Score™ is 55/100 with 4 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 Kurogane Kosakusho (TSE:7997), the current Days Payable is 31.30 as of May. 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 Kurogane Kosakusho (TSE:7997) Overvalued in 2026?

Based on GuruFocus' analysis, Kurogane Kosakusho stock appears to be overvalued. The current stock price of 円1,073.00 is trading 43.8% above its estimated GF Value™ of 円745.94. GuruFocus considers Kurogane Kosakusho to be Significantly Overvalued.

Key valuation signals for TSE:7997:

  • Days Payable: 31.30 (60% below median its 10-year median of 78.12)
  • GF Value™: 円745.94 vs. price of 円1,073.00 (43.8% above fair value)
  • GF Score™: 55/100 with 4 warning signs
  • Industry Position: 51.1% below the Furnishings, Fixtures & Appliances median (#324 of 417)

No single metric tells the full story. See the TSE:7997 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Kurogane Kosakusho Business Description

Address No. 24, 4-Bandi 1-chome, Shinmachi, Nishi-ku, Osaka, JPN, 550-0013
Kurogane Kosakusho Ltd is a Japan-based furniture manufacturing company. It manufactures office furniture such as writing desks, chairs, delivery boxes, and others. In addition, the company also manufactures air-conditioning equipment and other construction-related facilities.
55GF Score

Get the complete analysis for TSE:7997

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

円1,073.00
Price
円745.94
GF Value