TWAPF (TOWA Pharmaceutical Co) Days Payable: 44.30 (As of Mar. 2026) — 35% Below Median


TWAPF TOWA Pharmaceutical Co Ltd TWAPF
86 GF Score
Price $16.83
GF Value $15.06
! 5 Warning Signs
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What is TOWA Pharmaceutical Co Days Payable?

TOWA Pharmaceutical Co TWAPF -30.88% 86 Days Payable is 44.30 as of Mar. 2026, which is 35% below its 10-year median of 68.02. GuruFocus rates TWAPF with a GF Score™ of 86/100 and a GF Value™ of $15.06. The stock has 5 warning signs investors should review. Among 920 Drug Manufacturers companies, TOWA Pharmaceutical Co ranks worse than 80.22% on this metric.

TOWA Pharmaceutical Co's average Accounts Payable for the three months ended in Mar. 2026 was $140 Mil. TOWA Pharmaceutical Co's Cost of Goods Sold for the three months ended in Mar. 2026 was $288 Mil. Hence, TOWA Pharmaceutical Co's Days Payable for the three months ended in Mar. 2026 was 44.30.

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

TWAPF' s Days Payable Range Over the Past 10 Years
Min: 44.06   Med: 68.02   Max: 115.83
Current: 44.06

During the past 13 years, TOWA Pharmaceutical Co's highest Days Payable was 115.83. The lowest was 44.06. And the median was 68.02.

TWAPF's Days Payable is ranked worse than
80.22% of 920 companies
in the Drug Manufacturers industry
Industry Median: 90.835 vs TWAPF: 44.06

TOWA Pharmaceutical Co's Days Payable declined from Mar. 2025 (49.83) to Mar. 2026 (44.30). It may suggest that TOWA Pharmaceutical Co accelerated paying its suppliers.


TOWA Pharmaceutical Co Days Payable Historical Data

* Premium members only.

The historical data trend for TOWA Pharmaceutical 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.

TOWA Pharmaceutical Co Days Payable Chart

TOWA Pharmaceutical 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 68.86 72.86 75.32 57.87 55.98

TOWA Pharmaceutical 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 49.83 49.00 38.02 36.02 44.30

TWAPF vs ZTS, UTHR: Days Payable Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, TOWA Pharmaceutical 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.


TOWA Pharmaceutical Co Days Payable vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, TOWA Pharmaceutical Co's Days Payable distribution charts can be found below:

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


TWAPF
86GF Score
TOWA Pharmaceutical Co Ltd TWAPF
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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TOWA Pharmaceutical 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.

TOWA Pharmaceutical 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
=( (181.071 + 156.457) / 2 ) / 1100.347*365
=168.764 / 1100.347*365
=55.98

TOWA Pharmaceutical 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
=( (122.939 + 156.457) / 2 ) / 287.751*365 / 4
=139.698 / 287.751*365 / 4
=44.30

* 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 44.30 mean?
TOWA Pharmaceutical Co (TWAPF) has a Days Payable of 44.30 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 TOWA Pharmaceutical Co and its competitors. This is 35% below median its historical median of 68.02. Over the past decade, TOWA Pharmaceutical Co's Days Payable has ranged from 44.06 to 115.83. According to the industry distribution chart, TOWA Pharmaceutical Co ranks #738 out of 920 companies in the Drug Manufacturers industry, placing it in the top 80.2%.
Is TOWA Pharmaceutical Co's Days Payable too high?
TOWA Pharmaceutical Co's current Days Payable of 44.30 is 35% below median its 10-year median of 68.02. Over the past 10 years, this metric has ranged from a low of 44.06 to a high of 115.83. The Drug Manufacturers industry median Days Payable is 90.84. TOWA Pharmaceutical Co's value of 44.30 is 51.2% below this industry median. Based on the distribution chart, TOWA Pharmaceutical Co ranks #738 out of 920 companies in the Drug Manufacturers industry, which is in the bottom quartile relative to peers. Overall, TOWA Pharmaceutical Co has a GF Score™ of 86/100, reflecting its overall financial health beyond just this single metric.
How does TOWA Pharmaceutical Co's Days Payable compare to ZTS and UTHR?
According to the Drug Manufacturers industry distribution chart, TOWA Pharmaceutical Co ranks #738 out of 920 companies for Days Payable. This places TOWA Pharmaceutical Co in the lower half of its industry. The industry median Days Payable is 90.84. TOWA Pharmaceutical Co's value of 44.30 is 51.2% below this benchmark. Historically, TOWA Pharmaceutical Co's own Days Payable has ranged from 44.06 to 115.83 over the past decade. While the company's 10-year median is 68.02 vs. the industry median of 90.84, TOWA Pharmaceutical 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 Drug Manufacturers company?
The median Days Payable among Drug Manufacturers companies is 90.84, based on 920 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. TOWA Pharmaceutical Co's current Days Payable of 44.30 is 51.2% 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 TOWA Pharmaceutical Co and its competitors. For the Drug Manufacturers industry, the median Days Payable is 90.84 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. TOWA Pharmaceutical Co's current Days Payable is 44.30, which is 35% below median its own 10-year median of 68.02. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is TOWA Pharmaceutical Co stock overvalued right now?
TOWA Pharmaceutical Co (TWAPF) has a current Days Payable of 44.30. The stock's GF Value™ is $15.06, compared to a current price of $16.83 — trading 11.8% above its estimated fair value. The current Days Payable is 44.30, which is 35% below median its 10-year median of 68.02 and 51.2% below the Drug Manufacturers industry median of 90.84. TOWA Pharmaceutical Co's overall GF Score™ is 86/100 with 5 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 TOWA Pharmaceutical Co (TWAPF), the current Days Payable is 44.30 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 TOWA Pharmaceutical Co (TWAPF) Overvalued in 2026?

Based on GuruFocus' analysis, TOWA Pharmaceutical Co stock appears to be overvalued. The current stock price of $16.83 is trading 11.8% above its estimated GF Value™ of $15.06.

Key valuation signals for TWAPF:

  • Days Payable: 44.30 (35% below median its 10-year median of 68.02)
  • GF Value™: $15.06 vs. price of $16.83 (11.8% above fair value)
  • GF Score™: 86/100 with 5 warning signs
  • Industry Position: 51.2% below the Drug Manufacturers median (#738 of 920)

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


TOWA Pharmaceutical Co Business Description

Other Exchanges 4553:Japan6QC:Germany
Address 2-11, Shinbashi-cho, Kadoma, Osaka, JPN, 571-8580
TOWA Pharmaceutical Co Ltd is a Japan based pharmaceutical company engaged in research and development, production, and marketing of generic drugs. It also provides drug consulting services for patients and their families and relatives. It organizes academic seminars for medical professionals and posts articles in journals. It participates in training for pharmacists. The company has three main plants in operation namely Osaka plant, Okayama plant, and Yamagata plant. Towa has offers more than 500 drugs to meet the diverse therapeutic requirements including lifestyle related diseases such as hypertension and diabetes, digestive system diseases, nervous system diseases and allergic diseases, vitamins and antibiotics.
86GF Score

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

$16.83
Price
$15.06
GF Value