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Nac CoTSE:9788 +0.57%69 Days Payable is 18.91 as of Mar. 2026, which is 43% below its 10-year median of 33.42. GuruFocus rates TSE:9788 with a GF Score™ of 69/100 and a GF Value™ of 円588.40 (Fairly Valued). The stock has 3 warning signs investors should review. Among 1,716 Construction companies, Nac Co ranks worse than 94.06% on this metric.
Nac Co's average Accounts Payable for the
three
months ended in Mar. 2026 was 円1,964 Mil. Nac Co's Cost of Goods Sold for the
three
months ended in Mar. 2026 was 円9,477 Mil.
Hence, Nac Co's Days Payable for the
three
months ended in Mar. 2026 was 18.91.
The historical rank and industry rank for Nac Co's Days Payable or its related term are showing as below:
TSE:9788'
s Days Payable Range Over the Past 10 Years
Min: 21.41 Med: 33.42 Max: 48.13
Current: 21.79
During the past 13 years, Nac Co's highest Days Payable was 48.13. The lowest was 21.41. And the median was 33.42.
TSE:9788's Days Payable is ranked worse than 94.06% of 1716
companies
in the Construction industry
Industry Median: 76.48
vs TSE:9788: 21.79
Nac Co's Days Payable
increased
from Mar. 2025 (0.00) to Mar. 2026 (18.91).
It may suggest that Nac Codelayed paying its suppliers.
Nac Co Days Payable Related Terms
Nac Co Days Payable Historical Data
* Premium members only.
The historical data trend for Nac 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.
TSE:9788 vs PWR, FIX, EME: Days Payable Comparison
For the Engineering & Construction subindustry, Nac 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.
Nac Co Days Payable vs Construction Industry
For the Construction industry and Industrials sector, Nac Co's Days Payable distribution charts can be found below:
* The bar in red indicates where Nac Co's Days Payable falls into.
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.
Nac Co's Days Payable for the fiscal year that ended in Mar. 2026 is calculated as
* 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.
Nac Co (TSE:9788) has a Days Payable of 18.91 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 Nac Co and its competitors. This is 43% below median its historical median of 33.42. Over the past decade, Nac Co's Days Payable has ranged from 21.41 to 48.13. According to the industry distribution chart, Nac Co ranks #1614 out of 1716 companies in the Construction industry, placing it in the top 94.1%.
Is Nac Co's Days Payable too high?
Nac Co's current Days Payable of 18.91 is 43% below median its 10-year median of 33.42. Over the past 10 years, this metric has ranged from a low of 21.41 to a high of 48.13. The Construction industry median Days Payable is 76.48. Nac Co's value of 18.91 is 75.3% below this industry median. Based on the distribution chart, Nac Co ranks #1614 out of 1716 companies in the Construction industry, which is in the bottom quartile relative to peers. Overall, Nac Co has a GF Score™ of 69/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Nac Co's Days Payable compare to PWR and FIX?
According to the Construction industry distribution chart, Nac Co ranks #1614 out of 1716 companies for Days Payable. This places Nac Co in the lower half of its industry. The industry median Days Payable is 76.48. Nac Co's value of 18.91 is 75.3% below this benchmark. Historically, Nac Co's own Days Payable has ranged from 21.41 to 48.13 over the past decade. While the company's 10-year median is 33.42 vs. the industry median of 76.48, Nac 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 Construction company?
The median Days Payable among Construction companies is 76.48, based on 1,716 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. Nac Co's current Days Payable of 18.91 is 75.3% 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 Nac Co and its competitors. For the Construction industry, the median Days Payable is 76.48 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Nac Co's current Days Payable is 18.91, which is 43% below median its own 10-year median of 33.42. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nac Co stock overvalued right now?
Based on GuruFocus' analysis, Nac Co (TSE:9788) is currently considered Fairly Valued. The stock's GF Value™ is 円588.40, compared to a current price of 円533.00 — trading 9.4% below its estimated fair value. The current Days Payable is 18.91, which is 43% below median its 10-year median of 33.42 and 75.3% below the Construction industry median of 76.48. Nac Co's overall GF Score™ is 69/100 with 3 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 Nac Co (TSE:9788), the current Days Payable is 18.91 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 Nac Co (TSE:9788) Overvalued in 2026?
Based on GuruFocus' analysis, Nac Co stock appears to be undervalued.
The current stock price of 円533.00 is trading 9.4% below its estimated GF Value™ of 円588.40.
GuruFocus considers Nac Co to be Fairly Valued.
Key valuation signals for TSE:9788:
Days Payable: 18.91 (43% below median its 10-year median of 33.42)
GF Value™: 円588.40 vs. price of 円533.00 (9.4% below fair value)
Industry Position: 75.3% below the Construction median (#1614 of 1716)
No single metric tells the full story. See the TSE:9788 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Nac Co Ltd engages in the operation of housing maintenance and construction business in Japan. The company's operating division include Production and sales of home delivery water, Rental business, Construction consulting business, Housing business, and Beauty and health business.
69GF Score
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