Matsuya CoTSE:8237 +2.59%54 Days Payable is 182.40 as of Feb. 2026, which is 277% above its 10-year median of 48.36. GuruFocus rates TSE:8237 with a GF Score™ of 54/100 and a GF Value™ of 円1,170.76 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 1,095 Retail - Cyclical companies, Matsuya Co ranks better than 90.41% on this metric.
Matsuya Co's average Accounts Payable for the
three
months ended in Feb. 2026 was 円11,056 Mil. Matsuya Co's Cost of Goods Sold for the
three
months ended in Feb. 2026 was 円5,531 Mil.
Hence, Matsuya Co's Days Payable for the
three
months ended in Feb. 2026 was 182.40.
The historical rank and industry rank for Matsuya Co's Days Payable or its related term are showing as below:
TSE:8237'
s Days Payable Range Over the Past 10 Years
Min: 37.69 Med: 48.36 Max: 198.03
Current: 193.21
During the past 13 years, Matsuya Co's highest Days Payable was 198.03. The lowest was 37.69. And the median was 48.36.
TSE:8237's Days Payable is ranked better than 90.41% of 1095
companies
in the Retail - Cyclical industry
Industry Median: 52.33
vs TSE:8237: 193.21
Matsuya Co's Days Payable
declined
from Feb. 2025 (203.03) to Feb. 2026 (182.40).
It may suggest that Matsuya Coaccelerated paying its suppliers.
Matsuya Co Days Payable Related Terms
Matsuya Co Days Payable Historical Data
* Premium members only.
The historical data trend for Matsuya 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.
For the Department Stores subindustry, Matsuya 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.
Matsuya Co Days Payable vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Matsuya Co's Days Payable distribution charts can be found below:
* The bar in red indicates where Matsuya Co's Days Payable falls into.
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.
Matsuya Co's Days Payable for the fiscal year that ended in Feb. 2026 is calculated as
* 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.
Matsuya Co (TSE:8237) has a Days Payable of 182.40 as of Feb. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Matsuya Co and its competitors. This is 277% above median its historical median of 48.36. Over the past decade, Matsuya Co's Days Payable has ranged from 37.69 to 198.03. According to the industry distribution chart, Matsuya Co ranks #105 out of 1095 companies in the Retail - Cyclical industry, placing it in the top 9.6%.
Is Matsuya Co's Days Payable too high?
Matsuya Co's current Days Payable of 182.40 is 277% above median its 10-year median of 48.36. Over the past 10 years, this metric has ranged from a low of 37.69 to a high of 198.03. The Retail - Cyclical industry median Days Payable is 52.33. Matsuya Co's value of 182.40 is 248.6% above this industry median. Based on the distribution chart, Matsuya Co ranks #105 out of 1095 companies in the Retail - Cyclical industry, which is in the top quartile — a strong position relative to peers. Overall, Matsuya Co has a GF Score™ of 54/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Matsuya Co's Days Payable compare to DDS?
According to the Retail - Cyclical industry distribution chart, Matsuya Co ranks #105 out of 1095 companies for Days Payable. This places Matsuya Co in the top 10% of its industry — outperforming the majority of peers. The industry median Days Payable is 52.33. Matsuya Co's value of 182.40 is 248.6% above this benchmark. Historically, Matsuya Co's own Days Payable has ranged from 37.69 to 198.03 over the past decade. While the company's 10-year median is 48.36 vs. the industry median of 52.33, Matsuya Co has consistently been above 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 52.33, 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. Matsuya Co's current Days Payable of 182.40 is 248.6% above 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 Matsuya Co and its competitors. For the Retail - Cyclical industry, the median Days Payable is 52.33 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Matsuya Co's current Days Payable is 182.40, which is 277% above median its own 10-year median of 48.36. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Matsuya Co stock overvalued right now?
Based on GuruFocus' analysis, Matsuya Co (TSE:8237) is currently considered Significantly Overvalued. The stock's GF Value™ is 円1,170.76, compared to a current price of 円1,740.00 — trading 48.6% above its estimated fair value. The current Days Payable is 182.40, which is 277% above median its 10-year median of 48.36 and 248.6% above the Retail - Cyclical industry median of 52.33. Matsuya Co's overall GF Score™ is 54/100 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 Matsuya Co (TSE:8237), the current Days Payable is 182.40 as of Feb. 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 Matsuya Co (TSE:8237) Overvalued in 2026?
Based on GuruFocus' analysis, Matsuya Co stock appears to be overvalued.
The current stock price of 円1,740.00 is trading 48.6% above its estimated GF Value™ of 円1,170.76.
GuruFocus considers Matsuya Co to be Significantly Overvalued.
Key valuation signals for TSE:8237:
Days Payable: 182.40 (277% above median its 10-year median of 48.36)
GF Value™: 円1,170.76 vs. price of 円1,740.00 (48.6% above fair value)
Industry Position: 248.6% above the Retail - Cyclical median (#105 of 1095)
No single metric tells the full story. See the TSE:8237 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Matsuya Co Ltd operates the Matsuya Ginza department store in Japan. It offers fashion products under various luxury brands, such as Louis Vuitton, Prada, and Miu Miu, as well as traditional handicrafts. It is also engaged in mail-order and related manufacturing, import/export, and wholesale business.
54GF Score
Get the complete analysis for TSE:8237
Days Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TSE:8237 has been successfully added to your 
