Nagahori (TSE:8139) Days Payable: 12.60 (As of Mar. 2026) — 49% Below Median

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TSE:8139 Nagahori Corp TSE:8139
78 GF Score
Price 円2,003.00
GF Value 円2,139.80
Valuation Fairly Valued
! 3 Warning Signs
View Full Analysis

What is Nagahori Days Payable?

Nagahori TSE:8139 -9.12% 78 Days Payable is 12.60 as of Mar. 2026, which is 49% below its 10-year median of 24.78. GuruFocus rates TSE:8139 with a GF Score™ of 78/100 and a GF Value™ of 円2,139.80 (Fairly Valued). The stock has 3 warning signs investors should review. Among 1,100 Retail - Cyclical companies, Nagahori ranks worse than 87.64% on this metric.

Nagahori's average Accounts Payable for the six months ended in Mar. 2026 was 円883 Mil. Nagahori's Cost of Goods Sold for the six months ended in Mar. 2026 was 円12,784 Mil. Hence, Nagahori's Days Payable for the six months ended in Mar. 2026 was 12.60.

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

TSE:8139' s Days Payable Range Over the Past 10 Years
Min: 13.5   Med: 24.78   Max: 32.12
Current: 14.14

During the past 13 years, Nagahori's highest Days Payable was 32.12. The lowest was 13.50. And the median was 24.78.

TSE:8139's Days Payable is ranked worse than
87.64% of 1100 companies
in the Retail - Cyclical industry
Industry Median: 51.66 vs TSE:8139: 14.14

Nagahori's Days Payable declined from Mar. 2025 (19.34) to Mar. 2026 (12.60). It may suggest that Nagahori accelerated paying its suppliers.


Nagahori Days Payable Historical Data

* Premium members only.

The historical data trend for Nagahori'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.

Nagahori Days Payable Chart

Nagahori 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 22.33 23.18 19.49 17.53 13.50

Nagahori Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 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 22.66 20.65 19.34 16.98 12.60

TSE:8139 vs TPR: Days Payable Comparison

For the Luxury Goods subindustry, Nagahori'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.


Nagahori Days Payable vs Retail - Cyclical Industry

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

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


TSE:8139
78GF Score
Nagahori Corp TSE:8139
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Nagahori 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.

Nagahori'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
=( (811.732 + 829.028) / 2 ) / 22176.79*365
=820.38 / 22176.79*365
=13.50

Nagahori'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: Sep. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (936.082 + 829.028) / 2 ) / 12783.598*365 / 2
=882.555 / 12783.598*365 / 2
=12.60

* 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 12.60 mean?
Nagahori (TSE:8139) has a Days Payable of 12.60 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 Nagahori and its competitors. This is 49% below median its historical median of 24.78. Over the past decade, Nagahori's Days Payable has ranged from 13.50 to 32.12. According to the industry distribution chart, Nagahori ranks #964 out of 1100 companies in the Retail - Cyclical industry, placing it in the top 87.6%.
Is Nagahori's Days Payable too high?
Nagahori's current Days Payable of 12.60 is 49% below median its 10-year median of 24.78. Over the past 10 years, this metric has ranged from a low of 13.50 to a high of 32.12. The Retail - Cyclical industry median Days Payable is 51.66. Nagahori's value of 12.60 is 75.6% below this industry median. Based on the distribution chart, Nagahori ranks #964 out of 1100 companies in the Retail - Cyclical industry, which is in the bottom quartile relative to peers. Overall, Nagahori has a GF Score™ of 78/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Nagahori's Days Payable compare to TPR?
According to the Retail - Cyclical industry distribution chart, Nagahori ranks #964 out of 1100 companies for Days Payable. This places Nagahori in the lower half of its industry. The industry median Days Payable is 51.66. Nagahori's value of 12.60 is 75.6% below this benchmark. Historically, Nagahori's own Days Payable has ranged from 13.50 to 32.12 over the past decade. While the company's 10-year median is 24.78 vs. the industry median of 51.66, Nagahori 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 51.66, based on 1,100 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. Nagahori's current Days Payable of 12.60 is 75.6% 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 Nagahori and its competitors. For the Retail - Cyclical industry, the median Days Payable is 51.66 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Nagahori's current Days Payable is 12.60, which is 49% below median its own 10-year median of 24.78. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nagahori stock overvalued right now?
Based on GuruFocus' analysis, Nagahori (TSE:8139) is currently considered Fairly Valued. The stock's GF Value™ is 円2,139.80, compared to a current price of 円2,003.00 — trading 6.4% below its estimated fair value. The current Days Payable is 12.60, which is 49% below median its 10-year median of 24.78 and 75.6% below the Retail - Cyclical industry median of 51.66. Nagahori's overall GF Score™ is 78/100 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 Nagahori (TSE:8139), the current Days Payable is 12.60 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 Nagahori (TSE:8139) Overvalued in 2026?

Based on GuruFocus' analysis, Nagahori stock appears to be undervalued. The current stock price of 円2,003.00 is trading 6.4% below its estimated GF Value™ of 円2,139.80. GuruFocus considers Nagahori to be Fairly Valued.

Key valuation signals for TSE:8139:

  • Days Payable: 12.60 (49% below median its 10-year median of 24.78)
  • GF Value™: 円2,139.80 vs. price of 円2,003.00 (6.4% below fair value)
  • GF Score™: 78/100 with 3 warning signs
  • Industry Position: 75.6% below the Retail - Cyclical median (#964 of 1100)

No single metric tells the full story. See the TSE:8139 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Nagahori Business Description

Address 1-15-3 Ueno, Taito-ku, Tokyo, JPN, 110-8546
Nagahori Corp is mainly engaged in the manufacturing, processing, import, and export of jewelry, pearls, and precious metals products in Japan. It provides rings, necklaces, earrings, bracelets, pendants, engagement rings, marriage rings, and other jewelry products, which are marketed under brands like Proponaire, Wisp, Disney, Scavia, Nadia, and others. The group's reportable segments are Jewelry Business, Building Rental Business, and Solar Power Generation Business. The majority of its revenue is generated from the Jewelry Business, which manufactures and sells jewelry. The Building Rental Business rents out its real estate holdings, and the Solar Power Generation Business sells electricity.
78GF Score

Get the complete analysis for TSE:8139

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

円2,003.00
Price
円2,139.80
GF Value