Kozo Holdings Co (TSE:9973) Days Payable: 0.00 (As of Dec. 2025)

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TSE:9973 Kozo Holdings Co Ltd TSE:9973
62 GF Score
Price 円20.00
GF Value 円22.14
Valuation Modestly Undervalued
! 4 Warning Signs
View Full Analysis

What is Kozo Holdings Co Days Payable?

Kozo Holdings Co TSE:9973 62 Days Payable is 0.00 as of Dec. 2025. GuruFocus rates TSE:9973 with a GF Score™ of 62/100 and a GF Value™ of 円22.14 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 352 Restaurants companies, Kozo Holdings Co ranks better than 89.77% on this metric.

Kozo Holdings Co's average Accounts Payable for the three months ended in Dec. 2025 was 円1,880 Mil. Kozo Holdings Co's Cost of Goods Sold for the three months ended in Dec. 2025 was 円0 Mil.

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

TSE:9973' s Days Payable Range Over the Past 10 Years
Min: 45.1   Med: 56.86   Max: 102.84
Current: 102.84

During the past 13 years, Kozo Holdings Co's highest Days Payable was 102.84. The lowest was 45.10. And the median was 56.86.

TSE:9973's Days Payable is ranked better than
89.77% of 352 companies
in the Restaurants industry
Industry Median: 35.265 vs TSE:9973: 102.84

Kozo Holdings Co's Days Payable stayed the same from Dec. 2024 (0.00) to Dec. 2025 (0.00). stayed the same


Kozo Holdings Co Days Payable Historical Data

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The historical data trend for Kozo 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.

Kozo Holdings Co Days Payable Chart

Kozo Holdings 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 52.66 48.81 60.84 70.86 69.57

Kozo Holdings 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 63.22 47.06 0.00 0.00 58.26

TSE:9973 vs MCD, SBUX, YUM: Days Payable Comparison

For the Restaurants subindustry, Kozo 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.


Kozo Holdings Co Days Payable vs Restaurants Industry

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

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


TSE:9973
62GF Score
Kozo Holdings Co Ltd TSE:9973
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Kozo 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.

Kozo Holdings 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
=( (2286.036 + 2298.219) / 2 ) / 12025.133*365
=2292.1275 / 12025.133*365
=69.57

Kozo Holdings 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
=( (1461.692 + 2298.219) / 2 ) / 0*365 / 4
=1879.9555 / 0*365 / 4
=N/A

* 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 0.00 mean?
Kozo Holdings Co (TSE:9973) has a Days Payable of 0.00 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 Kozo Holdings Co and its competitors. Over the past decade, Kozo Holdings Co's Days Payable has ranged from 45.10 to 102.84. According to the industry distribution chart, Kozo Holdings Co ranks #36 out of 352 companies in the Restaurants industry, placing it in the top 10.2%.
Is Kozo Holdings Co's Days Payable too high?
Kozo Holdings Co's current Days Payable is 0.00. Over the past 10 years, this metric has ranged from a low of 45.10 to a high of 102.84. Based on the distribution chart, Kozo Holdings Co ranks #36 out of 352 companies in the Restaurants industry, which is in the top quartile — a strong position relative to peers. Overall, Kozo Holdings Co has a GF Score™ of 62/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Kozo Holdings Co's Days Payable compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Kozo Holdings Co ranks #36 out of 352 companies for Days Payable. This places Kozo Holdings Co in the top 10% of its industry — outperforming the majority of peers. The industry median Days Payable is 35.27. Historically, Kozo Holdings Co's own Days Payable has ranged from 45.10 to 102.84 over the past decade. 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. 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 Kozo 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. Kozo Holdings Co's current Days Payable is 0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kozo Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, Kozo Holdings Co (TSE:9973) is currently considered Modestly Undervalued. The stock's GF Value™ is 円22.14, compared to a current price of 円20.00 — trading 9.7% below its estimated fair value. The current Days Payable is 0.00. Kozo Holdings Co's overall GF Score™ is 62/100 with 4 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 Kozo Holdings Co (TSE:9973), the current Days Payable is 0.00 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 Kozo Holdings Co (TSE:9973) Overvalued in 2026?

Based on GuruFocus' analysis, Kozo Holdings Co stock appears to be undervalued. The current stock price of 円20.00 is trading 9.7% below its estimated GF Value™ of 円22.14. GuruFocus considers Kozo Holdings Co to be Modestly Undervalued.

Key valuation signals for TSE:9973:

  • Days Payable: 0.00
  • GF Value™: 円22.14 vs. price of 円20.00 (9.7% below fair value)
  • GF Score™: 62/100 with 4 warning signs

No single metric tells the full story. See the TSE:9973 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Kozo Holdings Co Business Description

Address 1-5-6 Morita Building 6th Floor, Kakigaracho, Nihonbashi, Chuo-ku, Tokyo, JPN, 103-0014
Kozo Holdings Co Ltd is engaged in manufacture and sale of sushi and bento boxes, as well as supplying raw materials and providing guidance to franchisees as a franchisor of Kozo Sushi.
62GF Score

Get the complete analysis for TSE:9973

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

円20.00
Price
円22.14
GF Value