Makoto Construction Co (TSE:8995) Days Payable: 25.04 (As of Mar. 2026) — 27% Below Median


TSE:8995 Makoto Construction Co Ltd TSE:8995
54 GF Score
Price 円816.00
GF Value 円754.32
Valuation Fairly Valued
! 8 Warning Signs
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What is Makoto Construction Co Days Payable?

Makoto Construction Co TSE:8995 -0.12% 54 Days Payable is 25.04 as of Mar. 2026, which is 27% below its 10-year median of 34.50. GuruFocus rates TSE:8995 with a GF Score™ of 54/100 and a GF Value™ of 円754.32 (Fairly Valued). The stock has 8 warning signs investors should review. Among 1,568 Real Estate companies, Makoto Construction Co ranks worse than 78.83% on this metric.

Makoto Construction Co's average Accounts Payable for the six months ended in Mar. 2026 was 円248 Mil. Makoto Construction Co's Cost of Goods Sold for the six months ended in Mar. 2026 was 円1,806 Mil. Hence, Makoto Construction Co's Days Payable for the six months ended in Mar. 2026 was 25.04.

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

TSE:8995' s Days Payable Range Over the Past 10 Years
Min: 30.13   Med: 34.5   Max: 48.78
Current: 34.03

During the past 13 years, Makoto Construction Co's highest Days Payable was 48.78. The lowest was 30.13. And the median was 34.50.

TSE:8995's Days Payable is ranked worse than
78.83% of 1568 companies
in the Real Estate industry
Industry Median: 94.38 vs TSE:8995: 34.03

Makoto Construction Co's Days Payable declined from Mar. 2025 (27.91) to Mar. 2026 (25.04). It may suggest that Makoto Construction Co accelerated paying its suppliers.


Makoto Construction Co Days Payable Historical Data

* Premium members only.

The historical data trend for Makoto Construction 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.

Makoto Construction Co Days Payable Chart

Makoto Construction Co 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 32.70 30.13 47.94 48.78 33.15

Makoto Construction Co 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 43.25 90.29 27.91 53.79 25.04

Makoto Construction Co Days Payable Competitor Comparison

For the Real Estate - Diversified subindustry, Makoto Construction 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.


Makoto Construction Co Days Payable vs Real Estate Industry

For the Real Estate industry and Real Estate sector, Makoto Construction Co's Days Payable distribution charts can be found below:

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


TSE:8995
54GF Score
Makoto Construction Co Ltd TSE:8995
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Makoto Construction 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.

Makoto Construction Co'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
=( (256.192 + 231.951) / 2 ) / 2687.35*365
=244.0715 / 2687.35*365
=33.15

Makoto Construction Co'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
=( (263.524 + 231.951) / 2 ) / 1805.765*365 / 2
=247.7375 / 1805.765*365 / 2
=25.04

* 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 25.04 mean?
Makoto Construction Co (TSE:8995) has a Days Payable of 25.04 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 Makoto Construction Co and its competitors. This is 27% below median its historical median of 34.50. Over the past decade, Makoto Construction Co's Days Payable has ranged from 30.13 to 48.78. According to the industry distribution chart, Makoto Construction Co ranks #1236 out of 1568 companies in the Real Estate industry, placing it in the top 78.8%.
Is Makoto Construction Co's Days Payable too high?
Makoto Construction Co's current Days Payable of 25.04 is 27% below median its 10-year median of 34.50. Over the past 10 years, this metric has ranged from a low of 30.13 to a high of 48.78. The Real Estate industry median Days Payable is 94.38. Makoto Construction Co's value of 25.04 is 73.5% below this industry median. Based on the distribution chart, Makoto Construction Co ranks #1236 out of 1568 companies in the Real Estate industry, which is in the bottom quartile relative to peers. Overall, Makoto Construction Co has a GF Score™ of 54/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Makoto Construction Co's Days Payable compare to competitors?
According to the Real Estate industry distribution chart, Makoto Construction Co ranks #1236 out of 1568 companies for Days Payable. This places Makoto Construction Co in the lower half of its industry. The industry median Days Payable is 94.38. Makoto Construction Co's value of 25.04 is 73.5% below this benchmark. Historically, Makoto Construction Co's own Days Payable has ranged from 30.13 to 48.78 over the past decade. While the company's 10-year median is 34.50 vs. the industry median of 94.38, Makoto Construction 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 Real Estate company?
The median Days Payable among Real Estate companies is 94.38, based on 1,568 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. Makoto Construction Co's current Days Payable of 25.04 is 73.5% 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 Makoto Construction Co and its competitors. For the Real Estate industry, the median Days Payable is 94.38 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Makoto Construction Co's current Days Payable is 25.04, which is 27% below median its own 10-year median of 34.50. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Makoto Construction Co stock overvalued right now?
Based on GuruFocus' analysis, Makoto Construction Co (TSE:8995) is currently considered Fairly Valued. The stock's GF Value™ is 円754.32, compared to a current price of 円816.00 — trading 8.2% above its estimated fair value. The current Days Payable is 25.04, which is 27% below median its 10-year median of 34.50 and 73.5% below the Real Estate industry median of 94.38. Makoto Construction Co's overall GF Score™ is 54/100 with 8 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 Makoto Construction Co (TSE:8995), the current Days Payable is 25.04 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 Makoto Construction Co (TSE:8995) Overvalued in 2026?

Based on GuruFocus' analysis, Makoto Construction Co stock appears to be overvalued. The current stock price of 円816.00 is trading 8.2% above its estimated GF Value™ of 円754.32. GuruFocus considers Makoto Construction Co to be Fairly Valued.

Key valuation signals for TSE:8995:

  • Days Payable: 25.04 (27% below median its 10-year median of 34.50)
  • GF Value™: 円754.32 vs. price of 円816.00 (8.2% above fair value)
  • GF Score™: 54/100 with 8 warning signs
  • Industry Position: 73.5% below the Real Estate median (#1236 of 1568)

No single metric tells the full story. See the TSE:8995 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Makoto Construction Co Business Description

Address 46 Fukuda, Sakai, JPN
Makoto Construction Co Ltd is engaged in the in-house design & construction business in Japan. It builds homes and condominiums for residential purposes, as well as provides real estate agency services.
54GF Score

Get the complete analysis for TSE:8995

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

円816.00
Price
円754.32
GF Value