Hakuyosha Co (TSE:9731) Days Payable: 24.34 (As of Dec. 2025) — 11% Below Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TSE:9731 Hakuyosha Co Ltd TSE:9731
64 GF Score
Price 円3,530.00
GF Value 円2,806.51
Valuation Modestly Overvalued
! 2 Warning Signs
View Full Analysis

What is Hakuyosha Co Days Payable?

Hakuyosha Co TSE:9731 +1.00% 64 Days Payable is 24.34 as of Dec. 2025, which is 11% below its 10-year median of 27.35. GuruFocus rates TSE:9731 with a GF Score™ of 64/100 and a GF Value™ of 円2,806.51 (Modestly Overvalued). The stock has 2 warning signs investors should review. Among 89 Personal Services companies, Hakuyosha Co ranks worse than 62.92% on this metric.

Hakuyosha Co's average Accounts Payable for the three months ended in Dec. 2025 was 円2,593 Mil. Hakuyosha Co's Cost of Goods Sold for the three months ended in Dec. 2025 was 円9,723 Mil. Hence, Hakuyosha Co's Days Payable for the three months ended in Dec. 2025 was 24.34.

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

TSE:9731' s Days Payable Range Over the Past 10 Years
Min: 24.79   Med: 27.35   Max: 28.74
Current: 24.79

During the past 13 years, Hakuyosha Co's highest Days Payable was 28.74. The lowest was 24.79. And the median was 27.35.

TSE:9731's Days Payable is ranked worse than
62.92% of 89 companies
in the Personal Services industry
Industry Median: 34.25 vs TSE:9731: 24.79

Hakuyosha Co's Days Payable increased from Dec. 2024 (0.00) to Dec. 2025 (24.34). It may suggest that Hakuyosha Co delayed paying its suppliers.


Hakuyosha Co Days Payable Historical Data

* Premium members only.

The historical data trend for Hakuyosha 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.

Hakuyosha Co Days Payable Chart

Hakuyosha Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 27.90 25.87 27.25 27.44 25.08

Hakuyosha Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 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 27.46 23.49 23.87 24.34 26.80

TSE:9731 vs ROL, SCI, FTDR: Days Payable Comparison

For the Personal Services subindustry, Hakuyosha 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.


Hakuyosha Co Days Payable vs Personal Services Industry

For the Personal Services industry and Consumer Cyclical sector, Hakuyosha Co's Days Payable distribution charts can be found below:

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


TSE:9731
64GF Score
Hakuyosha Co Ltd TSE:9731
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Hakuyosha 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.

Hakuyosha Co's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as

Days Payable (A: Dec. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Dec. 2024 ) + Accounts Payable (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (2559 + 2625) / 2 ) / 37726*365
=2592 / 37726*365
=25.08

Hakuyosha 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
=( (2561 + 2625) / 2 ) / 9723*365 / 4
=2593 / 9723*365 / 4
=24.34

* 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 24.34 mean?
Hakuyosha Co (TSE:9731) has a Days Payable of 24.34 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 Hakuyosha Co and its competitors. This is 11% below median its historical median of 27.35. Over the past decade, Hakuyosha Co's Days Payable has ranged from 24.79 to 28.74. According to the industry distribution chart, Hakuyosha Co ranks #56 out of 89 companies in the Personal Services industry, placing it in the top 62.9%.
Is Hakuyosha Co's Days Payable too high?
Hakuyosha Co's current Days Payable of 24.34 is 11% below median its 10-year median of 27.35. Over the past 10 years, this metric has ranged from a low of 24.79 to a high of 28.74. The Personal Services industry median Days Payable is 34.25. Hakuyosha Co's value of 24.34 is 28.9% below this industry median. Based on the distribution chart, Hakuyosha Co ranks #56 out of 89 companies in the Personal Services industry, which is below the industry midpoint. Overall, Hakuyosha Co has a GF Score™ of 64/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Hakuyosha Co's Days Payable compare to ROL and SCI?
According to the Personal Services industry distribution chart, Hakuyosha Co ranks #56 out of 89 companies for Days Payable. This places Hakuyosha Co in the lower half of its industry. The industry median Days Payable is 34.25. Hakuyosha Co's value of 24.34 is 28.9% below this benchmark. Historically, Hakuyosha Co's own Days Payable has ranged from 24.79 to 28.74 over the past decade. While the company's 10-year median is 27.35 vs. the industry median of 34.25, Hakuyosha 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 Personal Services company?
The median Days Payable among Personal Services companies is 34.25, based on 89 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. Hakuyosha Co's current Days Payable of 24.34 is 28.9% 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 Hakuyosha Co and its competitors. For the Personal Services industry, the median Days Payable is 34.25 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Hakuyosha Co's current Days Payable is 24.34, which is 11% below median its own 10-year median of 27.35. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Hakuyosha Co stock overvalued right now?
Based on GuruFocus' analysis, Hakuyosha Co (TSE:9731) is currently considered Modestly Overvalued. The stock's GF Value™ is 円2,806.51, compared to a current price of 円3,530.00 — trading 25.8% above its estimated fair value. The current Days Payable is 24.34, which is 11% below median its 10-year median of 27.35 and 28.9% below the Personal Services industry median of 34.25. Hakuyosha Co's overall GF Score™ is 64/100 with 2 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 Hakuyosha Co (TSE:9731), the current Days Payable is 24.34 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 Hakuyosha Co (TSE:9731) Overvalued in 2026?

Based on GuruFocus' analysis, Hakuyosha Co stock appears to be overvalued. The current stock price of 円3,530.00 is trading 25.8% above its estimated GF Value™ of 円2,806.51. GuruFocus considers Hakuyosha Co to be Modestly Overvalued.

Key valuation signals for TSE:9731:

  • Days Payable: 24.34 (11% below median its 10-year median of 27.35)
  • GF Value™: 円2,806.51 vs. price of 円3,530.00 (25.8% above fair value)
  • GF Score™: 64/100 with 2 warning signs
  • Industry Position: 28.9% below the Personal Services median (#56 of 89)

No single metric tells the full story. See the TSE:9731 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Hakuyosha Co Business Description

Address Shimomaruko 2 - chome 11 - 8, Ota Ward, Tokyo, JPN, 150-0047
Hakuyosha Co Ltd operates in the cleaning industry. The company is organized into three business areas - Cleaning business, Rental business, and Clean Service business. The rental business consists of a uniform rental department handling uniforms such as restaurants and factories and a linen supply department handling hotel linen and restaurant tablecloths. The clean service business is divided into a dust control unit such as a rental mat/mop that provides cleanliness and comfort to shops and offices, and a house care division. The company provides services through store network and collection, and distribution route network.
64GF Score

Get the complete analysis for TSE:9731

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

円3,530.00
Price
円2,806.51
GF Value