Shimamura Co (TSE:8227) Days Payable: 31.48 (As of May. 2026) — 58% Above Median

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TSE:8227 Shimamura Co Ltd TSE:8227
65 GF Score
Price 円3,314.00
GF Value 円9,130.74
Valuation Significantly Undervalued
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What is Shimamura Co Days Payable?

Shimamura Co TSE:8227 -0.81% 65 Days Payable is 31.48 as of May. 2026, which is 58% above its 10-year median of 19.88. GuruFocus rates TSE:8227 with a GF Score™ of 65/100 and a GF Value™ of 円9,130.74 (Significantly Undervalued). Among 1,103 Retail - Cyclical companies, Shimamura Co ranks worse than 74.52% on this metric.

Shimamura Co's average Accounts Payable for the three months ended in May. 2026 was 円40,767 Mil. Shimamura Co's Cost of Goods Sold for the three months ended in May. 2026 was 円118,166 Mil. Hence, Shimamura Co's Days Payable for the three months ended in May. 2026 was 31.48.

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

TSE:8227' s Days Payable Range Over the Past 10 Years
Min: 18.39   Med: 19.88   Max: 30.13
Current: 30.13

During the past 13 years, Shimamura Co's highest Days Payable was 30.13. The lowest was 18.39. And the median was 19.88.

TSE:8227's Days Payable is ranked worse than
74.52% of 1103 companies
in the Retail - Cyclical industry
Industry Median: 51.47 vs TSE:8227: 30.13

Shimamura Co's Days Payable increased from May. 2025 (25.92) to May. 2026 (31.48). It may suggest that Shimamura Co delayed paying its suppliers.


Shimamura Co Days Payable Historical Data

* Premium members only.

The historical data trend for Shimamura 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.

Shimamura Co Days Payable Chart

Shimamura Co Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 24.88 23.69 21.43 20.45 19.26

Shimamura Co Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 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 25.92 24.65 28.85 40.60 31.48

TSE:8227 vs TJX, ROST, BURL: Days Payable Comparison

For the Apparel Retail subindustry, Shimamura 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.


Shimamura Co Days Payable vs Retail - Cyclical Industry

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

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


TSE:8227
65GF Score
Shimamura Co Ltd TSE:8227
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Shimamura 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.

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

Days Payable (A: Feb. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Feb. 2025 ) + Accounts Payable (A: Feb. 2026 )) / count ) / Cost of Goods Sold (A: Feb. 2026 )*Days in Period
=( (24066 + 0) / 1 ) / 456130*365
=24066 / 456130*365
=19.26

Shimamura Co'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
=( (0 + 40767) / 1 ) / 118166*365 / 4
=40767 / 118166*365 / 4
=31.48

* 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 31.48 mean?
Shimamura Co (TSE:8227) has a Days Payable of 31.48 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 Shimamura Co and its competitors. This is 58% above median its historical median of 19.88. Over the past decade, Shimamura Co's Days Payable has ranged from 18.39 to 30.13. According to the industry distribution chart, Shimamura Co ranks #822 out of 1103 companies in the Retail - Cyclical industry, placing it in the top 74.5%.
Is Shimamura Co's Days Payable too high?
Shimamura Co's current Days Payable of 31.48 is 58% above median its 10-year median of 19.88. Over the past 10 years, this metric has ranged from a low of 18.39 to a high of 30.13. The Retail - Cyclical industry median Days Payable is 51.47. Shimamura Co's value of 31.48 is 38.8% below this industry median. Based on the distribution chart, Shimamura Co ranks #822 out of 1103 companies in the Retail - Cyclical industry, which is below the industry midpoint. Overall, Shimamura Co has a GF Score™ of 65/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Shimamura Co's Days Payable compare to TJX and ROST?
According to the Retail - Cyclical industry distribution chart, Shimamura Co ranks #822 out of 1103 companies for Days Payable. This places Shimamura Co in the lower half of its industry. The industry median Days Payable is 51.47. Shimamura Co's value of 31.48 is 38.8% below this benchmark. Historically, Shimamura Co's own Days Payable has ranged from 18.39 to 30.13 over the past decade. While the company's 10-year median is 19.88 vs. the industry median of 51.47, Shimamura 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 51.47, based on 1,103 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. Shimamura Co's current Days Payable of 31.48 is 38.8% 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 Shimamura Co and its competitors. For the Retail - Cyclical industry, the median Days Payable is 51.47 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Shimamura Co's current Days Payable is 31.48, which is 58% above median its own 10-year median of 19.88. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shimamura Co stock overvalued right now?
Based on GuruFocus' analysis, Shimamura Co (TSE:8227) is currently considered Significantly Undervalued. The stock's GF Value™ is 円9,130.74, compared to a current price of 円3,314.00 — trading 63.7% below its estimated fair value. The current Days Payable is 31.48, which is 58% above median its 10-year median of 19.88 and 38.8% below the Retail - Cyclical industry median of 51.47. Shimamura Co's overall GF Score™ is 65/100. 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 Shimamura Co (TSE:8227), the current Days Payable is 31.48 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 Shimamura Co (TSE:8227) Overvalued in 2026?

Based on GuruFocus' analysis, Shimamura Co stock appears to be undervalued. The current stock price of 円3,314.00 is trading 63.7% below its estimated GF Value™ of 円9,130.74. GuruFocus considers Shimamura Co to be Significantly Undervalued.

Key valuation signals for TSE:8227:

  • Days Payable: 31.48 (58% above median its 10-year median of 19.88)
  • GF Value™: 円9,130.74 vs. price of 円3,314.00 (63.7% below fair value)
  • GF Score™: 65/100
  • Industry Position: 38.8% below the Retail - Cyclical median (#822 of 1103)

No single metric tells the full story. See the TSE:8227 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Shimamura Co Business Description

Address 1-602-1 Kitabukurocho, Omiya-ku, Saitama Prefecture, Saitama, JPN, 330-9520
Shimamura Co Ltd is a Japanese apparel retailer. It is engaged in the retail sale of apparel and daily goods. The company operates both domestically and internationally, offering clothing and related products through its network of stores. It conducts business under two reportable segments: Japan and Overseas, with each segment managing sales and operations in its respective regions.
65GF Score

Get the complete analysis for TSE:8227

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

円3,314.00
Price
円9,130.74
GF Value