WSPCF (W-SCOPE) Days Payable: 32.65 (As of Jan. 2026) — 130% Above Median


WSPCF W-SCOPE Corp WSPCF
40 GF Score
Price $9.76
GF Value $2.74
! 5 Warning Signs
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What is W-SCOPE Days Payable?

W-SCOPE WSPCF -18.67% 40 Days Payable is 32.65 as of Jan. 2026, which is 130% above its 10-year median of 14.18. GuruFocus rates WSPCF with a GF Score™ of 40/100 and a GF Value™ of $2.74. The stock has 5 warning signs investors should review. Among 2,992 Industrial Products companies, W-SCOPE ranks worse than 95.09% on this metric.

W-SCOPE's average Accounts Payable for the three months ended in Jan. 2026 was $2.90 Mil. W-SCOPE's Cost of Goods Sold for the three months ended in Jan. 2026 was $8.11 Mil. Hence, W-SCOPE's Days Payable for the three months ended in Jan. 2026 was 32.65.

The historical rank and industry rank for W-SCOPE's Days Payable or its related term are showing as below:

WSPCF' s Days Payable Range Over the Past 10 Years
Min: 3.54   Med: 14.18   Max: 21.32
Current: 19.32

During the past 13 years, W-SCOPE's highest Days Payable was 21.32. The lowest was 3.54. And the median was 14.18.

WSPCF's Days Payable is ranked worse than
95.09% of 2992 companies
in the Industrial Products industry
Industry Median: 78.08 vs WSPCF: 19.32

W-SCOPE's Days Payable increased from Jan. 2025 (9.99) to Jan. 2026 (32.65). It may suggest that W-SCOPE delayed paying its suppliers.


W-SCOPE Days Payable Historical Data

* Premium members only.

The historical data trend for W-SCOPE'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.

W-SCOPE Days Payable Chart

W-SCOPE Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Jan25 Jan26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 20.78 21.47 22.01 16.12 14.33

W-SCOPE Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
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 10.45 15.91 14.35 32.65 24.18

WSPCF vs VRT, BE: Days Payable Comparison

For the Electrical Equipment & Parts subindustry, W-SCOPE'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.


W-SCOPE Days Payable vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, W-SCOPE's Days Payable distribution charts can be found below:

* The bar in red indicates where W-SCOPE's Days Payable falls into.


WSPCF
40GF Score
W-SCOPE Corp WSPCF
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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W-SCOPE 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.

W-SCOPE's Days Payable for the fiscal year that ended in Jan. 2026 is calculated as

Days Payable (A: Jan. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Jan. 2025 ) + Accounts Payable (A: Jan. 2026 )) / count ) / Cost of Goods Sold (A: Jan. 2026 )*Days in Period
=( (0.978 + 2.834) / 2 ) / 48.542*365
=1.906 / 48.542*365
=14.33

W-SCOPE's Days Payable for the quarter that ended in Jan. 2026 is calculated as:

Days Payable (Q: Jan. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Oct. 2025 ) + Accounts Payable (Q: Jan. 2026 )) / count ) / Cost of Goods Sold (Q: Jan. 2026 )*Days in Period
=( (2.973 + 2.834) / 2 ) / 8.114*365 / 4
=2.9035 / 8.114*365 / 4
=32.65

* 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 32.65 mean?
W-SCOPE (WSPCF) has a Days Payable of 32.65 as of Jan. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on W-SCOPE and its competitors. This is 130% above median its historical median of 14.18. Over the past decade, W-SCOPE's Days Payable has ranged from 3.54 to 21.32. According to the industry distribution chart, W-SCOPE ranks #2845 out of 2992 companies in the Industrial Products industry, placing it in the top 95.1%.
Is W-SCOPE's Days Payable too high?
W-SCOPE's current Days Payable of 32.65 is 130% above median its 10-year median of 14.18. Over the past 10 years, this metric has ranged from a low of 3.54 to a high of 21.32. The Industrial Products industry median Days Payable is 78.08. W-SCOPE's value of 32.65 is 58.2% below this industry median. Based on the distribution chart, W-SCOPE ranks #2845 out of 2992 companies in the Industrial Products industry, which is in the bottom quartile relative to peers. Overall, W-SCOPE has a GF Score™ of 40/100, reflecting its overall financial health beyond just this single metric.
How does W-SCOPE's Days Payable compare to VRT and BE?
According to the Industrial Products industry distribution chart, W-SCOPE ranks #2845 out of 2992 companies for Days Payable. This places W-SCOPE in the lower half of its industry. The industry median Days Payable is 78.08. W-SCOPE's value of 32.65 is 58.2% below this benchmark. Historically, W-SCOPE's own Days Payable has ranged from 3.54 to 21.32 over the past decade. While the company's 10-year median is 14.18 vs. the industry median of 78.08, W-SCOPE 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 an Industrial Products company?
The median Days Payable among Industrial Products companies is 78.08, based on 2,992 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. W-SCOPE's current Days Payable of 32.65 is 58.2% 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 W-SCOPE and its competitors. For the Industrial Products industry, the median Days Payable is 78.08 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. W-SCOPE's current Days Payable is 32.65, which is 130% above median its own 10-year median of 14.18. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is W-SCOPE stock overvalued right now?
W-SCOPE (WSPCF) has a current Days Payable of 32.65. The stock's GF Value™ is $2.74, compared to a current price of $9.76 — trading 256.2% above its estimated fair value. The current Days Payable is 32.65, which is 130% above median its 10-year median of 14.18 and 58.2% below the Industrial Products industry median of 78.08. W-SCOPE's overall GF Score™ is 40/100 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 W-SCOPE (WSPCF), the current Days Payable is 32.65 as of Jan. 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 W-SCOPE (WSPCF) Overvalued in 2026?

Based on GuruFocus' analysis, W-SCOPE stock appears to be overvalued. The current stock price of $9.76 is trading 256.2% above its estimated GF Value™ of $2.74.

Key valuation signals for WSPCF:

  • Days Payable: 32.65 (130% above median its 10-year median of 14.18)
  • GF Value™: $2.74 vs. price of $9.76 (256.2% above fair value)
  • GF Score™: 40/100 with 5 warning signs
  • Industry Position: 58.2% below the Industrial Products median (#2845 of 2992)

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


W-SCOPE Business Description

Other Exchanges 6619:Japan
Address 1-22-6,Higashi-Gotanda, Shinagawa-ku, 8th Floor,Gotanda Sakura Building, Tokyo, JPN, 141-0022
W-SCOPE Corp is engaged in the manufacture and sale of membrane films, such as separators for lithium-ion secondary batteries and ion exchange membranes, utilizing its polymer film technology. Its products include Bare Film Separator, Ceramic Coated Separator, Ion Exchange Membrane. The company is also engaged in textile, furniture and industrial chemical filter business.
40GF Score

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

$9.76
Price
$2.74
GF Value