H2O Retailing (TSE:8242) Days Payable: 88.13 (As of Mar. 2026) — 85% Above Median

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TSE:8242 H2O Retailing Corp TSE:8242
69 GF Score
Price 円2,838.50
GF Value 円2,112.85
Valuation Significantly Overvalued
! 5 Warning Signs
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What is H2O Retailing Days Payable?

H2O Retailing TSE:8242 -0.23% 69 Days Payable is 88.13 as of Mar. 2026, which is 85% above its 10-year median of 47.73. GuruFocus rates TSE:8242 with a GF Score™ of 69/100 and a GF Value™ of 円2,112.85 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 305 Retail - Defensive companies, H2O Retailing ranks better than 81.31% on this metric.

H2O Retailing's average Accounts Payable for the three months ended in Mar. 2026 was 円85,804 Mil. H2O Retailing's Cost of Goods Sold for the three months ended in Mar. 2026 was 円88,843 Mil. Hence, H2O Retailing's Days Payable for the three months ended in Mar. 2026 was 88.13.

The historical rank and industry rank for H2O Retailing's Days Payable or its related term are showing as below:

TSE:8242' s Days Payable Range Over the Past 10 Years
Min: 29.5   Med: 47.73   Max: 73.8
Current: 73.8

During the past 13 years, H2O Retailing's highest Days Payable was 73.80. The lowest was 29.50. And the median was 47.73.

TSE:8242's Days Payable is ranked better than
81.31% of 305 companies
in the Retail - Defensive industry
Industry Median: 43.57 vs TSE:8242: 73.80

H2O Retailing's Days Payable increased from Mar. 2025 (85.27) to Mar. 2026 (88.13). It may suggest that H2O Retailing delayed paying its suppliers.


H2O Retailing Days Payable Historical Data

* Premium members only.

The historical data trend for H2O Retailing'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.

H2O Retailing Days Payable Chart

H2O Retailing 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 64.43 60.65 70.35 73.78 72.68

H2O Retailing Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 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 85.27 69.14 64.06 75.50 88.13

TSE:8242 vs KR: Days Payable Comparison

For the Grocery Stores subindustry, H2O Retailing'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.


H2O Retailing Days Payable vs Retail - Defensive Industry

For the Retail - Defensive industry and Consumer Defensive sector, H2O Retailing's Days Payable distribution charts can be found below:

* The bar in red indicates where H2O Retailing's Days Payable falls into.


TSE:8242
69GF Score
H2O Retailing Corp TSE:8242
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

H2O Retailing 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.

H2O Retailing'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
=( (72488 + 75684) / 2 ) / 372043*365
=74086 / 372043*365
=72.68

H2O Retailing'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: Dec. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (95924 + 75684) / 2 ) / 88843*365 / 4
=85804 / 88843*365 / 4
=88.13

* 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 88.13 mean?
H2O Retailing (TSE:8242) has a Days Payable of 88.13 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 H2O Retailing and its competitors. This is 85% above median its historical median of 47.73. Over the past decade, H2O Retailing's Days Payable has ranged from 29.50 to 73.80. According to the industry distribution chart, H2O Retailing ranks #57 out of 305 companies in the Retail - Defensive industry, placing it in the top 18.7%.
Is H2O Retailing's Days Payable too high?
H2O Retailing's current Days Payable of 88.13 is 85% above median its 10-year median of 47.73. Over the past 10 years, this metric has ranged from a low of 29.50 to a high of 73.80. The Retail - Defensive industry median Days Payable is 43.57. H2O Retailing's value of 88.13 is 102.3% above this industry median. Based on the distribution chart, H2O Retailing ranks #57 out of 305 companies in the Retail - Defensive industry, which is in the top quartile — a strong position relative to peers. Overall, H2O Retailing has a GF Score™ of 69/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does H2O Retailing's Days Payable compare to KR?
According to the Retail - Defensive industry distribution chart, H2O Retailing ranks #57 out of 305 companies for Days Payable. This places H2O Retailing in the top 19% of its industry — outperforming the majority of peers. The industry median Days Payable is 43.57. H2O Retailing's value of 88.13 is 102.3% above this benchmark. Historically, H2O Retailing's own Days Payable has ranged from 29.50 to 73.80 over the past decade. While the company's 10-year median is 47.73 vs. the industry median of 43.57, H2O Retailing 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 - Defensive company?
The median Days Payable among Retail - Defensive companies is 43.57, based on 305 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. H2O Retailing's current Days Payable of 88.13 is 102.3% 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 H2O Retailing and its competitors. For the Retail - Defensive industry, the median Days Payable is 43.57 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. H2O Retailing's current Days Payable is 88.13, which is 85% above median its own 10-year median of 47.73. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is H2O Retailing stock overvalued right now?
Based on GuruFocus' analysis, H2O Retailing (TSE:8242) is currently considered Significantly Overvalued. The stock's GF Value™ is 円2,112.85, compared to a current price of 円2,838.50 — trading 34.3% above its estimated fair value. The current Days Payable is 88.13, which is 85% above median its 10-year median of 47.73 and 102.3% above the Retail - Defensive industry median of 43.57. H2O Retailing's overall GF Score™ is 69/100 with 5 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 H2O Retailing (TSE:8242), the current Days Payable is 88.13 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 H2O Retailing (TSE:8242) Overvalued in 2026?

Based on GuruFocus' analysis, H2O Retailing stock appears to be overvalued. The current stock price of 円2,838.50 is trading 34.3% above its estimated GF Value™ of 円2,112.85. GuruFocus considers H2O Retailing to be Significantly Overvalued.

Key valuation signals for TSE:8242:

  • Days Payable: 88.13 (85% above median its 10-year median of 47.73)
  • GF Value™: 円2,112.85 vs. price of 円2,838.50 (34.3% above fair value)
  • GF Score™: 69/100 with 5 warning signs
  • Industry Position: 102.3% above the Retail - Defensive median (#57 of 305)

No single metric tells the full story. See the TSE:8242 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


H2O Retailing Business Description

Address 8-7 Kakuda-cho, Kita-ku, Osaka, JPN, 530-8350
H2O Retailing Corp is a Japan-based retailer that provides a broad range of merchandise to meet consumers' needs, from daily needs to special products. The company's core business is the department store business, which includes both the Hankyu and Hanshin department store chains. Superstore business is the company's another major business arm, including the Izumiya and Hankyu Oasis store chains. H2O Retailing also runs a specialty store business, engaged in providing cosmetics, ladies' footwear, and other products and services. In addition to retail businesses, the company operates other businesses as well, such as hotels and restaurants.
69GF Score

Get the complete analysis for TSE:8242

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

円2,838.50
Price
円2,112.85
GF Value