Naigai Co (TSE:8013) Days Payable: 21.43 (As of Jan. 2026) — 13% Below Median


TSE:8013 Naigai Co Ltd TSE:8013
62 GF Score
Price 円340.00
GF Value 円291.93
Valuation Modestly Overvalued
! 2 Warning Signs
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What is Naigai Co Days Payable?

Naigai Co TSE:8013 -0.87% 62 Days Payable is 21.43 as of Jan. 2026, which is 13% below its 10-year median of 24.55. GuruFocus rates TSE:8013 with a GF Score™ of 62/100 and a GF Value™ of 円291.93 (Modestly Overvalued). The stock has 2 warning signs investors should review. Among 1,095 Retail - Cyclical companies, Naigai Co ranks worse than 81% on this metric.

Naigai Co's average Accounts Payable for the six months ended in Jan. 2026 was 円541 Mil. Naigai Co's Cost of Goods Sold for the six months ended in Jan. 2026 was 円4,604 Mil. Hence, Naigai Co's Days Payable for the six months ended in Jan. 2026 was 21.43.

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

TSE:8013' s Days Payable Range Over the Past 10 Years
Min: 21.51   Med: 24.55   Max: 34.6
Current: 23.29

During the past 13 years, Naigai Co's highest Days Payable was 34.60. The lowest was 21.51. And the median was 24.55.

TSE:8013's Days Payable is ranked worse than
81% of 1095 companies
in the Retail - Cyclical industry
Industry Median: 51.85 vs TSE:8013: 23.29

Naigai Co's Days Payable increased from Jan. 2025 (19.00) to Jan. 2026 (21.43). It may suggest that Naigai Co delayed paying its suppliers.


Naigai Co Days Payable Historical Data

* Premium members only.

The historical data trend for Naigai 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.

Naigai Co Days Payable Chart

Naigai Co Annual Data
Trend Jan17 Jan18 Jan19 Jan20 Jan21 Jan22 Jan23 Jan24 Jan25 Jan26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 21.51 21.88 23.35 25.73 23.36

Naigai Co Semi-Annual Data
Jul16 Jan17 Jul17 Jan18 Jul18 Jan19 Jul19 Jan20 Jul20 Jan21 Jul21 Jan22 Jul22 Jan23 Jul23 Jan24 Jul24 Jan25 Jul25 Jan26
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 23.55 24.27 19.00 25.44 21.43

TSE:8013 vs TJX, ROST, BURL: Days Payable Comparison

For the Apparel Retail subindustry, Naigai 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.


Naigai Co Days Payable vs Retail - Cyclical Industry

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

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


TSE:8013
62GF Score
Naigai Co Ltd TSE:8013
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Naigai 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.

Naigai Co's Days Payable for the fiscal year that ended in Jan. 2026 is calculated as

Days Payable (A: Jan. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Jan. 2025 ) + Accounts Payable (A: Jan. 2026 )) / count ) / Cost of Goods Sold (A: Jan. 2026 )*Days in Period
=( (537 + 545) / 2 ) / 8453*365
=541 / 8453*365
=23.36

Naigai Co's Days Payable for the quarter that ended in Jan. 2026 is calculated as:

Days Payable (Q: Jan. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Jul. 2025 ) + Accounts Payable (Q: Jan. 2026 )) / count ) / Cost of Goods Sold (Q: Jan. 2026 )*Days in Period
=( (536 + 545) / 2 ) / 4604*365 / 2
=540.5 / 4604*365 / 2
=21.43

* 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 21.43 mean?
Naigai Co (TSE:8013) has a Days Payable of 21.43 as of Jan. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Naigai Co and its competitors. This is 13% below median its historical median of 24.55. Over the past decade, Naigai Co's Days Payable has ranged from 21.51 to 34.60. According to the industry distribution chart, Naigai Co ranks #887 out of 1095 companies in the Retail - Cyclical industry, placing it in the top 81%.
Is Naigai Co's Days Payable too high?
Naigai Co's current Days Payable of 21.43 is 13% below median its 10-year median of 24.55. Over the past 10 years, this metric has ranged from a low of 21.51 to a high of 34.60. The Retail - Cyclical industry median Days Payable is 51.85. Naigai Co's value of 21.43 is 58.7% below this industry median. Based on the distribution chart, Naigai Co ranks #887 out of 1095 companies in the Retail - Cyclical industry, which is in the bottom quartile relative to peers. Overall, Naigai Co has a GF Score™ of 62/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Naigai Co's Days Payable compare to TJX and ROST?
According to the Retail - Cyclical industry distribution chart, Naigai Co ranks #887 out of 1095 companies for Days Payable. This places Naigai Co in the lower half of its industry. The industry median Days Payable is 51.85. Naigai Co's value of 21.43 is 58.7% below this benchmark. Historically, Naigai Co's own Days Payable has ranged from 21.51 to 34.60 over the past decade. While the company's 10-year median is 24.55 vs. the industry median of 51.85, Naigai 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 51.85, based on 1,095 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. Naigai Co's current Days Payable of 21.43 is 58.7% 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 Naigai Co and its competitors. For the Retail - Cyclical industry, the median Days Payable is 51.85 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Naigai Co's current Days Payable is 21.43, which is 13% below median its own 10-year median of 24.55. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Naigai Co stock overvalued right now?
Based on GuruFocus' analysis, Naigai Co (TSE:8013) is currently considered Modestly Overvalued. The stock's GF Value™ is 円291.93, compared to a current price of 円340.00 — trading 16.5% above its estimated fair value. The current Days Payable is 21.43, which is 13% below median its 10-year median of 24.55 and 58.7% below the Retail - Cyclical industry median of 51.85. Naigai Co's overall GF Score™ is 62/100 with 2 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 Naigai Co (TSE:8013), the current Days Payable is 21.43 as of Jan. 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 Naigai Co (TSE:8013) Overvalued in 2026?

Based on GuruFocus' analysis, Naigai Co stock appears to be overvalued. The current stock price of 円340.00 is trading 16.5% above its estimated GF Value™ of 円291.93. GuruFocus considers Naigai Co to be Modestly Overvalued.

Key valuation signals for TSE:8013:

  • Days Payable: 21.43 (13% below median its 10-year median of 24.55)
  • GF Value™: 円291.93 vs. price of 円340.00 (16.5% above fair value)
  • GF Score™: 62/100 with 2 warning signs
  • Industry Position: 58.7% below the Retail - Cyclical median (#887 of 1095)

No single metric tells the full story. See the TSE:8013 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Naigai Co Business Description

Address 7-8-5 Akasaka, Minato-Ku, Tokyo, JPN, 107-0052
Naigai Co Ltd operates in the retail apparel stores industry. The company is primarily engaged in the planning, manufacturing, wholesales and import/export of textile products. It offers pantyhoses; and men's, women's, and children's socks.
62GF Score

Get the complete analysis for TSE:8013

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

円340.00
Price
円291.93
GF Value