Yoshinoya Holdings Co (TSE:9861) Days Payable: 28.74 (As of Feb. 2026) — Near 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:9861 Yoshinoya Holdings Co Ltd TSE:9861
81 GF Score
Price 円3,626.00
GF Value 円3,607.63
Valuation Fairly Valued
! 1 Warning Sign
View Full Analysis

What is Yoshinoya Holdings Co Days Payable?

Yoshinoya Holdings Co TSE:9861 -0.52% 81 Days Payable is 28.74 as of Feb. 2026, which is 1% below its 10-year median of 28.91. GuruFocus rates TSE:9861 with a GF Score™ of 81/100 and a GF Value™ of 円3,607.63 (Fairly Valued). The stock has 1 warning sign investors should review. Among 352 Restaurants companies, Yoshinoya Holdings Co ranks worse than 63.35% on this metric.

Yoshinoya Holdings Co's average Accounts Payable for the three months ended in Feb. 2026 was 円7,153 Mil. Yoshinoya Holdings Co's Cost of Goods Sold for the three months ended in Feb. 2026 was 円22,710 Mil. Hence, Yoshinoya Holdings Co's Days Payable for the three months ended in Feb. 2026 was 28.74.

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

TSE:9861' s Days Payable Range Over the Past 10 Years
Min: 26.98   Med: 28.91   Max: 31.5
Current: 29.64

During the past 13 years, Yoshinoya Holdings Co's highest Days Payable was 31.50. The lowest was 26.98. And the median was 28.91.

TSE:9861's Days Payable is ranked worse than
63.35% of 352 companies
in the Restaurants industry
Industry Median: 35.265 vs TSE:9861: 29.64

Yoshinoya Holdings Co's Days Payable declined from Feb. 2025 (31.19) to Feb. 2026 (28.74). It may suggest that Yoshinoya Holdings Co accelerated paying its suppliers.


Yoshinoya Holdings Co Days Payable Historical Data

* Premium members only.

The historical data trend for Yoshinoya 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.

Yoshinoya Holdings Co Days Payable Chart

Yoshinoya Holdings Co Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 28.96 26.98 28.27 31.50 28.87

Yoshinoya Holdings Co Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
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 33.30 29.64 32.78 28.74 27.89

TSE:9861 vs MCD, SBUX, YUM: Days Payable Comparison

For the Restaurants subindustry, Yoshinoya 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.


Yoshinoya Holdings Co Days Payable vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Yoshinoya Holdings Co's Days Payable distribution charts can be found below:

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


TSE:9861
81GF Score
Yoshinoya Holdings Co Ltd TSE:9861
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Yoshinoya 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.

Yoshinoya Holdings Co's Days Payable for the fiscal year that ended in Feb. 2026 is calculated as

Days Payable (A: Feb. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Feb. 2025 ) + Accounts Payable (A: Feb. 2026 )) / count ) / Cost of Goods Sold (A: Feb. 2026 )*Days in Period
=( (7222 + 6331) / 2 ) / 85687*365
=6776.5 / 85687*365
=28.87

Yoshinoya Holdings Co's Days Payable for the quarter that ended in Feb. 2026 is calculated as:

Days Payable (Q: Feb. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Nov. 2025 ) + Accounts Payable (Q: Feb. 2026 )) / count ) / Cost of Goods Sold (Q: Feb. 2026 )*Days in Period
=( (7974 + 6331) / 2 ) / 22710*365 / 4
=7152.5 / 22710*365 / 4
=28.74

* 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 28.74 mean?
Yoshinoya Holdings Co (TSE:9861) has a Days Payable of 28.74 as of Feb. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Yoshinoya Holdings Co and its competitors. This is near median its historical median of 28.91. Over the past decade, Yoshinoya Holdings Co's Days Payable has ranged from 26.98 to 31.50. According to the industry distribution chart, Yoshinoya Holdings Co ranks #223 out of 352 companies in the Restaurants industry, placing it in the top 63.4%.
Is Yoshinoya Holdings Co's Days Payable too high?
Yoshinoya Holdings Co's current Days Payable of 28.74 is near median its 10-year median of 28.91. Over the past 10 years, this metric has ranged from a low of 26.98 to a high of 31.50. The Restaurants industry median Days Payable is 35.27. Yoshinoya Holdings Co's value of 28.74 is 18.5% below this industry median. Based on the distribution chart, Yoshinoya Holdings Co ranks #223 out of 352 companies in the Restaurants industry, which is below the industry midpoint. Overall, Yoshinoya Holdings Co has a GF Score™ of 81/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Yoshinoya Holdings Co's Days Payable compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Yoshinoya Holdings Co ranks #223 out of 352 companies for Days Payable. This places Yoshinoya Holdings Co in the lower half of its industry. The industry median Days Payable is 35.27. Yoshinoya Holdings Co's value of 28.74 is 18.5% below this benchmark. Historically, Yoshinoya Holdings Co's own Days Payable has ranged from 26.98 to 31.50 over the past decade. While the company's 10-year median is 28.91 vs. the industry median of 35.27, Yoshinoya 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 Restaurants company?
The median Days Payable among Restaurants companies is 35.27, based on 352 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. Yoshinoya Holdings Co's current Days Payable of 28.74 is 18.5% 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 Yoshinoya Holdings Co and its competitors. For the Restaurants industry, the median Days Payable is 35.27 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Yoshinoya Holdings Co's current Days Payable is 28.74, which is near median its own 10-year median of 28.91. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Yoshinoya Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, Yoshinoya Holdings Co (TSE:9861) is currently considered Fairly Valued. The stock's GF Value™ is 円3,607.63, compared to a current price of 円3,626.00 — trading 0.5% above its estimated fair value. The current Days Payable is 28.74, which is near median its 10-year median of 28.91 and 18.5% below the Restaurants industry median of 35.27. Yoshinoya Holdings Co's overall GF Score™ is 81/100 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 Yoshinoya Holdings Co (TSE:9861), the current Days Payable is 28.74 as of Feb. 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 Yoshinoya Holdings Co (TSE:9861) Overvalued in 2026?

Based on GuruFocus' analysis, Yoshinoya Holdings Co stock appears to be overvalued. The current stock price of 円3,626.00 is trading 0.5% above its estimated GF Value™ of 円3,607.63. GuruFocus considers Yoshinoya Holdings Co to be Fairly Valued.

Key valuation signals for TSE:9861:

  • Days Payable: 28.74 (near median its 10-year median of 28.91)
  • GF Value™: 円3,607.63 vs. price of 円3,626.00 (0.5% above fair value)
  • GF Score™: 81/100 with 1 warning sign
  • Industry Position: 18.5% below the Restaurants median (#223 of 352)

No single metric tells the full story. See the TSE:9861 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Yoshinoya Holdings Co Business Description

Address 36-2 Nihonbashi Hakozaki-cho, 18th Floor Daiwa Rivergate, Reception on 18th Floor, North Wing, Chuo-ku, Tokyo, JPN, 103-0015
Yoshinoya Holdings Co Ltd owns, operates, and franchises thousands of restaurants mainly in Japan. The company has three business segments: Yoshinoya: Operation of fast food restaurants such as gyudon (beef bowl)restaurants in Japan and management guidance to franchise stores, Hanamaru: Operation of self-service Sanuki udon (noodles) restaurants in Japan and management guidance to franchise stores, etc, Abroad: Operating fast food restaurants such as gyudon (beef bowl) restaurants overseas, and providing management guidance to franchise stores.
81GF Score

Get the complete analysis for TSE:9861

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

円3,626.00
Price
円3,607.63
GF Value