Valor Holdings Co (TSE:9956) Days Payable: 48.49 (As of Mar. 2026) — 23% Above 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:9956 Valor Holdings Co Ltd TSE:9956
78 GF Score
Price 円3,280.00
GF Value 円2,854.53
Valuation Modestly Overvalued
! 2 Warning Signs
View Full Analysis

What is Valor Holdings Co Days Payable?

Valor Holdings Co TSE:9956 -0.15% 78 Days Payable is 48.49 as of Mar. 2026, which is 23% above its 10-year median of 39.49. GuruFocus rates TSE:9956 with a GF Score™ of 78/100 and a GF Value™ of 円2,854.53 (Modestly Overvalued). The stock has 2 warning signs investors should review. Among 1,103 Retail - Cyclical companies, Valor Holdings Co ranks worse than 57.93% on this metric.

Valor Holdings Co's average Accounts Payable for the three months ended in Mar. 2026 was 円85,464 Mil. Valor Holdings Co's Cost of Goods Sold for the three months ended in Mar. 2026 was 円160,833 Mil. Hence, Valor Holdings Co's Days Payable for the three months ended in Mar. 2026 was 48.49.

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

TSE:9956' s Days Payable Range Over the Past 10 Years
Min: 34.84   Med: 39.49   Max: 44.1
Current: 44.1

During the past 13 years, Valor Holdings Co's highest Days Payable was 44.10. The lowest was 34.84. And the median was 39.49.

TSE:9956's Days Payable is ranked worse than
57.93% of 1103 companies
in the Retail - Cyclical industry
Industry Median: 51.47 vs TSE:9956: 44.10

Valor Holdings Co's Days Payable declined from Mar. 2025 (48.54) to Mar. 2026 (48.49). It may suggest that Valor Holdings Co accelerated paying its suppliers.


Valor Holdings Co Days Payable Historical Data

* Premium members only.

The historical data trend for Valor 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.

Valor Holdings Co Days Payable Chart

Valor Holdings Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 40.92 39.46 39.52 39.99 40.37

Valor Holdings Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 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 48.54 43.02 43.42 45.14 48.49

TSE:9956 vs DDS: Days Payable Comparison

For the Department Stores subindustry, Valor 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.


Valor Holdings Co Days Payable vs Retail - Cyclical Industry

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

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


TSE:9956
78GF Score
Valor Holdings Co Ltd TSE:9956
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Valor 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.

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

Days Payable (A: Mar. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Mar. 2025 ) + Accounts Payable (A: Mar. 2026 )) / count ) / Cost of Goods Sold (A: Mar. 2026 )*Days in Period
=( (68038 + 75815) / 2 ) / 650334*365
=71926.5 / 650334*365
=40.37

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

Days Payable (Q: Mar. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Dec. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (95113 + 75815) / 2 ) / 160833*365 / 4
=85464 / 160833*365 / 4
=48.49

* 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 48.49 mean?
Valor Holdings Co (TSE:9956) has a Days Payable of 48.49 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 Valor Holdings Co and its competitors. This is 23% above median its historical median of 39.49. Over the past decade, Valor Holdings Co's Days Payable has ranged from 34.84 to 44.10. According to the industry distribution chart, Valor Holdings Co ranks #639 out of 1103 companies in the Retail - Cyclical industry, placing it in the top 57.9%.
Is Valor Holdings Co's Days Payable too high?
Valor Holdings Co's current Days Payable of 48.49 is 23% above median its 10-year median of 39.49. Over the past 10 years, this metric has ranged from a low of 34.84 to a high of 44.10. The Retail - Cyclical industry median Days Payable is 51.47. Valor Holdings Co's value of 48.49 is 5.8% below this industry median. Based on the distribution chart, Valor Holdings Co ranks #639 out of 1103 companies in the Retail - Cyclical industry, which is below the industry midpoint. Overall, Valor Holdings Co has a GF Score™ of 78/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Valor Holdings Co's Days Payable compare to DDS?
According to the Retail - Cyclical industry distribution chart, Valor Holdings Co ranks #639 out of 1103 companies for Days Payable. This places Valor Holdings Co in the lower half of its industry. The industry median Days Payable is 51.47. Valor Holdings Co's value of 48.49 is 5.8% below this benchmark. Historically, Valor Holdings Co's own Days Payable has ranged from 34.84 to 44.10 over the past decade. While the company's 10-year median is 39.49 vs. the industry median of 51.47, Valor 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 Retail - Cyclical company?
The median Days Payable among Retail - Cyclical companies is 51.47, based on 1,103 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. Valor Holdings Co's current Days Payable of 48.49 is 5.8% 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 Valor Holdings Co and its competitors. For the Retail - Cyclical industry, the median Days Payable is 51.47 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Valor Holdings Co's current Days Payable is 48.49, which is 23% above median its own 10-year median of 39.49. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Valor Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, Valor Holdings Co (TSE:9956) is currently considered Modestly Overvalued. The stock's GF Value™ is 円2,854.53, compared to a current price of 円3,280.00 — trading 14.9% above its estimated fair value. The current Days Payable is 48.49, which is 23% above median its 10-year median of 39.49 and 5.8% below the Retail - Cyclical industry median of 51.47. Valor Holdings Co's overall GF Score™ is 78/100 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 Valor Holdings Co (TSE:9956), the current Days Payable is 48.49 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 Valor Holdings Co (TSE:9956) Overvalued in 2026?

Based on GuruFocus' analysis, Valor Holdings Co stock appears to be overvalued. The current stock price of 円3,280.00 is trading 14.9% above its estimated GF Value™ of 円2,854.53. GuruFocus considers Valor Holdings Co to be Modestly Overvalued.

Key valuation signals for TSE:9956:

  • Days Payable: 48.49 (23% above median its 10-year median of 39.49)
  • GF Value™: 円2,854.53 vs. price of 円3,280.00 (14.9% above fair value)
  • GF Score™: 78/100 with 2 warning signs
  • Industry Position: 5.8% below the Retail - Cyclical median (#639 of 1103)

No single metric tells the full story. See the TSE:9956 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Valor Holdings Co Business Description

Other Exchanges 9956:Japan
Address 661-1, Ohari Cho, Tajimi-shi, Gifu, JPN, 507-0062
Valor Holdings Co Ltd is engaged in the processing and retail of food and other lifestyle-related goods. It owns Supermarket, Drug store, Home center, Sports club and Pet Shop among others.
78GF Score

Get the complete analysis for TSE:9956

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

円3,280.00
Price
円2,854.53
GF Value