JOF (Japan Smaller Capitalization Fund) Accounts Payable & Accrued Expense: $2.2 Mil (As of Feb. 2026)

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JOF Japan Smaller Capitalization Fund Inc JOF
37 GF Score
Price $12.45
! 2 Warning Signs
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What is Japan Smaller Capitalization Fund Accounts Payable & Accrued Expense?

Japan Smaller Capitalization Fund JOF -0.24% 37 Accounts Payable & Accrued Expense is $2.2 Mil as of Feb. 2026. GuruFocus rates JOF with a GF Score™ of 37/100. The stock has 2 warning signs investors should review.

Japan Smaller Capitalization Fund's quarterly accounts payable & accrued expense increased from Feb. 2025 ($1.3 Mil) to Aug. 2025 ($5.4 Mil) but then declined from Aug. 2025 ($5.4 Mil) to Feb. 2026 ($2.2 Mil).

Japan Smaller Capitalization Fund's annual accounts payable & accrued expense increased from Feb. 2024 ($0.7 Mil) to Feb. 2025 ($1.3 Mil) and increased from Feb. 2025 ($1.3 Mil) to Feb. 2026 ($2.2 Mil).

Japan Smaller Capitalization Fund Accounts Payable & Accrued Expense Historical Data

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The historical data trend for Japan Smaller Capitalization Fund's Accounts Payable & Accrued Expense 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.

Japan Smaller Capitalization Fund Accounts Payable & Accrued Expense Chart

Japan Smaller Capitalization Fund Annual Data
Trend Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Accounts Payable & Accrued Expense
Get a 7-Day Free Trial Premium Member Only 0.00 0.72 0.66 1.30 2.21

Japan Smaller Capitalization Fund Semi-Annual Data
Aug17 Feb18 Aug18 Feb19 Aug19 Feb20 Aug20 Feb21 Aug21 Feb22 Aug22 Feb23 Aug23 Feb24 Aug24 Feb25 Aug25 Feb26
Accounts Payable & Accrued Expense 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 0.66 2.03 1.30 5.43 2.21
JOF
37GF Score
Japan Smaller Capitalization Fund Inc JOF
Accounts Payable & Accrued Expense is just one metric. See GF Score™, valuation, warning signs, and more.
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Japan Smaller Capitalization Fund Accounts Payable & Accrued Expense Calculation

Accounts payable & accrued expense usually includes accounts payable, accrued compensation and related benefits, etc.

Accounts payable is money owed by a business to its suppliers shown as a liability on a company's balance sheet. It is distinct from notes payable liabilities, which are debts created by formal legal instrument documents.

It is part of the current portion of the liabilities (due within one year or within the normal operating cycle if longer) reflected on the balace sheet of the company. A higher Accounts Payable means lower Working Capital needed to operate the business.

What does a Accounts Payable & Accrued Expense of $2.2 Mil mean?
Japan Smaller Capitalization Fund (JOF) has a Accounts Payable & Accrued Expense of $2.2 Mil as of Feb. 2026. Accounts payable and accrued expenses are amounts a company expects to pay to suppliers and others. View historical data on Japan Smaller Capitalization Fund and its competitors.
Is Japan Smaller Capitalization Fund's Accounts Payable & Accrued Expense too high?
Japan Smaller Capitalization Fund's current Accounts Payable & Accrued Expense is $2.2 Mil. Overall, Japan Smaller Capitalization Fund has a GF Score™ of 37/100, reflecting its overall financial health beyond just this single metric.
How does Japan Smaller Capitalization Fund's Accounts Payable & Accrued Expense compare to AWP and SCD?
Japan Smaller Capitalization Fund's Accounts Payable & Accrued Expense of $2.2 Mil can be compared against companies in the Asset Management industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Payable & Accrued Expense for an Asset Management company?
A good Accounts Payable & Accrued Expense depends on the Asset Management industry context. However, Accounts Payable & Accrued Expense 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 Accounts Payable & Accrued Expense mean?
A high Accounts Payable & Accrued Expense can signal that a stock is expensive relative to its fundamentals. Accounts payable and accrued expenses are amounts a company expects to pay to suppliers and others. View historical data on Japan Smaller Capitalization Fund and its competitors. Japan Smaller Capitalization Fund's current Accounts Payable & Accrued Expense is $2.2 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Japan Smaller Capitalization Fund stock overvalued right now?
Japan Smaller Capitalization Fund (JOF) has a current Accounts Payable & Accrued Expense of $2.2 Mil. The current Accounts Payable & Accrued Expense is $2.2 Mil. Japan Smaller Capitalization Fund's overall GF Score™ is 37/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Payable & Accrued Expense calculated?
Accounts Payable & Accrued Expense is calculated from a company's financial statements. For Japan Smaller Capitalization Fund (JOF), the current Accounts Payable & Accrued Expense is $2.2 Mil 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.

Japan Smaller Capitalization Fund Business Description

Address 309 West 49th Street, Worldwide Plaza, New York, NY, USA, 10019
Japan Smaller Capitalization Fund Inc is a closed-end management investment company. Its investment objective is to seek long-term capital appreciation through investments in smaller capitalization Japanese equity securities. Its portfolio of investments consists of different sectors such as banks, chemicals, construction, electric appliances, financing business, food, Information and Communication, Utilities, Real Estate, and others.
37GF Score

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

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