Subaru Enterprise Co (TSE:9632) Days Payable: 27.02 (As of Jan. 2026) — 10% Below Median


TSE:9632 Subaru Enterprise Co Ltd TSE:9632
74 GF Score
Price 円3,545.00
GF Value 円3,021.10
Valuation Modestly Overvalued
! 5 Warning Signs
View Full Analysis

What is Subaru Enterprise Co Days Payable?

Subaru Enterprise Co TSE:9632 -0.70% 74 Days Payable is 27.02 as of Jan. 2026, which is 10% below its 10-year median of 30.06. GuruFocus rates TSE:9632 with a GF Score™ of 74/100 and a GF Value™ of 円3,021.10 (Modestly Overvalued). The stock has 5 warning signs investors should review. Among 941 Business Services companies, Subaru Enterprise Co ranks worse than 66.63% on this metric.

Subaru Enterprise Co's average Accounts Payable for the six months ended in Jan. 2026 was 円1,736 Mil. Subaru Enterprise Co's Cost of Goods Sold for the six months ended in Jan. 2026 was 円11,723 Mil. Hence, Subaru Enterprise Co's Days Payable for the six months ended in Jan. 2026 was 27.02.

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

TSE:9632' s Days Payable Range Over the Past 10 Years
Min: 28.27   Med: 30.06   Max: 31.96
Current: 28.31

During the past 13 years, Subaru Enterprise Co's highest Days Payable was 31.96. The lowest was 28.27. And the median was 30.06.

TSE:9632's Days Payable is ranked worse than
66.63% of 941 companies
in the Business Services industry
Industry Median: 46.9 vs TSE:9632: 28.31

Subaru Enterprise Co's Days Payable increased from Jan. 2025 (24.88) to Jan. 2026 (27.02). It may suggest that Subaru Enterprise Co delayed paying its suppliers.


Subaru Enterprise Co Days Payable Historical Data

* Premium members only.

The historical data trend for Subaru Enterprise 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.

Subaru Enterprise Co Days Payable Chart

Subaru Enterprise Co Annual Data
Trend Jan17 Jan18 Jan19 Jan20 Jan21 Jan22 Jan23 Jan24 Jan25 Jan26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 28.61 30.73 29.46 28.27 29.65

Subaru Enterprise Co Semi-Annual Data
Jul16 Jan17 Jul17 Jan18 Jul18 Jan19 Jul19 Jan20 Jul20 Jan21 Jul21 Jan22 Jul22 Jan23 Jul23 Jan24 Jul24 Jan25 Jul25 Jan26
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 26.71 26.42 24.88 28.32 27.02

TSE:9632 vs CTAS, CPRT, ULS: Days Payable Comparison

For the Specialty Business Services subindustry, Subaru Enterprise 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.


Subaru Enterprise Co Days Payable vs Business Services Industry

For the Business Services industry and Industrials sector, Subaru Enterprise Co's Days Payable distribution charts can be found below:

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


TSE:9632
74GF Score
Subaru Enterprise Co Ltd TSE:9632
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Subaru Enterprise 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.

Subaru Enterprise Co's Days Payable for the fiscal year that ended in Jan. 2026 is calculated as

Days Payable (A: Jan. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Jan. 2025 ) + Accounts Payable (A: Jan. 2026 )) / count ) / Cost of Goods Sold (A: Jan. 2026 )*Days in Period
=( (1777.978 + 1887.237) / 2 ) / 22559.341*365
=1832.6075 / 22559.341*365
=29.65

Subaru Enterprise Co's Days Payable for the quarter that ended in Jan. 2026 is calculated as:

Days Payable (Q: Jan. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Jul. 2025 ) + Accounts Payable (Q: Jan. 2026 )) / count ) / Cost of Goods Sold (Q: Jan. 2026 )*Days in Period
=( (1584.732 + 1887.237) / 2 ) / 11723.476*365 / 2
=1735.9845 / 11723.476*365 / 2
=27.02

* 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 27.02 mean?
Subaru Enterprise Co (TSE:9632) has a Days Payable of 27.02 as of Jan. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Subaru Enterprise Co and its competitors. This is 10% below median its historical median of 30.06. Over the past decade, Subaru Enterprise Co's Days Payable has ranged from 28.27 to 31.96. According to the industry distribution chart, Subaru Enterprise Co ranks #627 out of 941 companies in the Business Services industry, placing it in the top 66.6%.
Is Subaru Enterprise Co's Days Payable too high?
Subaru Enterprise Co's current Days Payable of 27.02 is 10% below median its 10-year median of 30.06. Over the past 10 years, this metric has ranged from a low of 28.27 to a high of 31.96. The Business Services industry median Days Payable is 46.90. Subaru Enterprise Co's value of 27.02 is 42.4% below this industry median. Based on the distribution chart, Subaru Enterprise Co ranks #627 out of 941 companies in the Business Services industry, which is below the industry midpoint. Overall, Subaru Enterprise Co has a GF Score™ of 74/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Subaru Enterprise Co's Days Payable compare to CTAS and CPRT?
According to the Business Services industry distribution chart, Subaru Enterprise Co ranks #627 out of 941 companies for Days Payable. This places Subaru Enterprise Co in the lower half of its industry. The industry median Days Payable is 46.90. Subaru Enterprise Co's value of 27.02 is 42.4% below this benchmark. Historically, Subaru Enterprise Co's own Days Payable has ranged from 28.27 to 31.96 over the past decade. While the company's 10-year median is 30.06 vs. the industry median of 46.90, Subaru Enterprise 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 Business Services company?
The median Days Payable among Business Services companies is 46.90, based on 941 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. Subaru Enterprise Co's current Days Payable of 27.02 is 42.4% 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 Subaru Enterprise Co and its competitors. For the Business Services industry, the median Days Payable is 46.90 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Subaru Enterprise Co's current Days Payable is 27.02, which is 10% below median its own 10-year median of 30.06. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Subaru Enterprise Co stock overvalued right now?
Based on GuruFocus' analysis, Subaru Enterprise Co (TSE:9632) is currently considered Modestly Overvalued. The stock's GF Value™ is 円3,021.10, compared to a current price of 円3,545.00 — trading 17.3% above its estimated fair value. The current Days Payable is 27.02, which is 10% below median its 10-year median of 30.06 and 42.4% below the Business Services industry median of 46.90. Subaru Enterprise Co's overall GF Score™ is 74/100 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 Subaru Enterprise Co (TSE:9632), the current Days Payable is 27.02 as of Jan. 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 Subaru Enterprise Co (TSE:9632) Overvalued in 2026?

Based on GuruFocus' analysis, Subaru Enterprise Co stock appears to be overvalued. The current stock price of 円3,545.00 is trading 17.3% above its estimated GF Value™ of 円3,021.10. GuruFocus considers Subaru Enterprise Co to be Modestly Overvalued.

Key valuation signals for TSE:9632:

  • Days Payable: 27.02 (10% below median its 10-year median of 30.06)
  • GF Value™: 円3,021.10 vs. price of 円3,545.00 (17.3% above fair value)
  • GF Score™: 74/100 with 5 warning signs
  • Industry Position: 42.4% below the Business Services median (#627 of 941)

No single metric tells the full story. See the TSE:9632 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Subaru Enterprise Co Business Description

Address 1-5-2 Yurakucho, 9th Floor, Toho Hibiya Promenade Building, Chiyoda-ku, Tokyo, JPN
Subaru Enterprise Co Ltd is a Japan-based company. Its business is divided into the following reportable segments: Road related business, Leisure business, and Real estate business. Road related business offers maintenance and cleaning of roads and road incidental facilities, contracting repair work, contracted operation of highway facilities, and photovoltaic power generation business. Leisure business involves customer service businesses such as food and beverage, and retail sales, as well as the management and operation of marinas, and the Real estate business is engaged in the real estate rental business. Maximum revenue for the group is generated from its Road related business.
74GF Score

Get the complete analysis for TSE:9632

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

円3,545.00
Price
円3,021.10
GF Value