Koa Shoji Holdings Co (TSE:9273) Days Payable: 37.73 (As of Dec. 2025) — 28% Below Median

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TSE:9273 Koa Shoji Holdings Co Ltd TSE:9273
83 GF Score
Price 円780.00
GF Value 円753.04
Valuation Fairly Valued
! 1 Warning Sign
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What is Koa Shoji Holdings Co Days Payable?

Koa Shoji Holdings Co TSE:9273 +0.91% 83 Days Payable is 37.73 as of Dec. 2025, which is 28% below its 10-year median of 52.31. GuruFocus rates TSE:9273 with a GF Score™ of 83/100 and a GF Value™ of 円753.04 (Fairly Valued). The stock has 1 warning sign investors should review. Among 925 Drug Manufacturers companies, Koa Shoji Holdings Co ranks worse than 57.19% on this metric.

Koa Shoji Holdings Co's average Accounts Payable for the three months ended in Dec. 2025 was 円1,765 Mil. Koa Shoji Holdings Co's Cost of Goods Sold for the three months ended in Dec. 2025 was 円4,268 Mil. Hence, Koa Shoji Holdings Co's Days Payable for the three months ended in Dec. 2025 was 37.73.

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

TSE:9273' s Days Payable Range Over the Past 10 Years
Min: 34.7   Med: 52.31   Max: 77.78
Current: 77.78

During the past 10 years, Koa Shoji Holdings Co's highest Days Payable was 77.78. The lowest was 34.70. And the median was 52.31.

TSE:9273's Days Payable is ranked worse than
57.19% of 925 companies
in the Drug Manufacturers industry
Industry Median: 90.38 vs TSE:9273: 77.78

Koa Shoji Holdings Co's Days Payable increased from Jun. 2024 (35.72) to Dec. 2025 (37.73). It may suggest that Koa Shoji Holdings Co delayed paying its suppliers.


Koa Shoji Holdings Co Days Payable Historical Data

* Premium members only.

The historical data trend for Koa Shoji Holdings 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.

Koa Shoji Holdings Co Days Payable Chart

Koa Shoji Holdings Co Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 45.14 38.63 34.70 35.23 35.80

Koa Shoji Holdings Co Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Dec24 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 0.00 0.00 37.49 37.73 40.42

TSE:9273 vs ZTS, UTHR: Days Payable Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Koa Shoji Holdings 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.


Koa Shoji Holdings Co Days Payable vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Koa Shoji Holdings Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Koa Shoji Holdings Co's Days Payable falls into.


TSE:9273
83GF Score
Koa Shoji Holdings Co Ltd TSE:9273
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Koa Shoji Holdings 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.

Koa Shoji Holdings Co's Days Payable for the fiscal year that ended in Jun. 2025 is calculated as

Days Payable (A: Jun. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Jun. 2024 ) + Accounts Payable (A: Jun. 2025 )) / count ) / Cost of Goods Sold (A: Jun. 2025 )*Days in Period
=( (1486.785 + 1567.463) / 2 ) / 15571.839*365
=1527.124 / 15571.839*365
=35.80

Koa Shoji Holdings Co's Days Payable for the quarter that ended in Dec. 2025 is calculated as:

Days Payable (Q: Dec. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Sep. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (1742.483 + 1786.951) / 2 ) / 4267.966*365 / 4
=1764.717 / 4267.966*365 / 4
=37.73

* 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 37.73 mean?
Koa Shoji Holdings Co (TSE:9273) has a Days Payable of 37.73 as of Dec. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Koa Shoji Holdings Co and its competitors. This is 28% below median its historical median of 52.31. Over the past decade, Koa Shoji Holdings Co's Days Payable has ranged from 34.70 to 77.78. According to the industry distribution chart, Koa Shoji Holdings Co ranks #529 out of 925 companies in the Drug Manufacturers industry, placing it in the top 57.2%.
Is Koa Shoji Holdings Co's Days Payable too high?
Koa Shoji Holdings Co's current Days Payable of 37.73 is 28% below median its 10-year median of 52.31. Over the past 10 years, this metric has ranged from a low of 34.70 to a high of 77.78. The Drug Manufacturers industry median Days Payable is 90.38. Koa Shoji Holdings Co's value of 37.73 is 58.3% below this industry median. Based on the distribution chart, Koa Shoji Holdings Co ranks #529 out of 925 companies in the Drug Manufacturers industry, which is below the industry midpoint. Overall, Koa Shoji Holdings Co has a GF Score™ of 83/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Koa Shoji Holdings Co's Days Payable compare to ZTS and UTHR?
According to the Drug Manufacturers industry distribution chart, Koa Shoji Holdings Co ranks #529 out of 925 companies for Days Payable. This places Koa Shoji Holdings Co in the lower half of its industry. The industry median Days Payable is 90.38. Koa Shoji Holdings Co's value of 37.73 is 58.3% below this benchmark. Historically, Koa Shoji Holdings Co's own Days Payable has ranged from 34.70 to 77.78 over the past decade. While the company's 10-year median is 52.31 vs. the industry median of 90.38, Koa Shoji Holdings 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 Drug Manufacturers company?
The median Days Payable among Drug Manufacturers companies is 90.38, based on 925 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. Koa Shoji Holdings Co's current Days Payable of 37.73 is 58.3% 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 Koa Shoji Holdings Co and its competitors. For the Drug Manufacturers industry, the median Days Payable is 90.38 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Koa Shoji Holdings Co's current Days Payable is 37.73, which is 28% below median its own 10-year median of 52.31. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Koa Shoji Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, Koa Shoji Holdings Co (TSE:9273) is currently considered Fairly Valued. The stock's GF Value™ is 円753.04, compared to a current price of 円780.00 — trading 3.6% above its estimated fair value. The current Days Payable is 37.73, which is 28% below median its 10-year median of 52.31 and 58.3% below the Drug Manufacturers industry median of 90.38. Koa Shoji Holdings Co's overall GF Score™ is 83/100 with 1 warning sign 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 Koa Shoji Holdings Co (TSE:9273), the current Days Payable is 37.73 as of Dec. 2025. 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 Koa Shoji Holdings Co (TSE:9273) Overvalued in 2026?

Based on GuruFocus' analysis, Koa Shoji Holdings Co stock appears to be overvalued. The current stock price of 円780.00 is trading 3.6% above its estimated GF Value™ of 円753.04. GuruFocus considers Koa Shoji Holdings Co to be Fairly Valued.

Key valuation signals for TSE:9273:

  • Days Payable: 37.73 (28% below median its 10-year median of 52.31)
  • GF Value™: 円753.04 vs. price of 円780.00 (3.6% above fair value)
  • GF Score™: 83/100 with 1 warning sign
  • Industry Position: 58.3% below the Drug Manufacturers median (#529 of 925)

No single metric tells the full story. See the TSE:9273 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Koa Shoji Holdings Co Business Description

Address 7-13-15 Hiyoshi Kohoku-ku, Kanagawa, Yokohama, JPN, 223-0061
Koa Shoji Holdings Co Ltd is a pharmaceutical manufacturing company. It is mainly engaged in the manufacturing, sales, and import/export of pharmaceuticals.
83GF Score

Get the complete analysis for TSE:9273

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

円780.00
Price
円753.04
GF Value