Japan Airlines Co (FRA:JAL) Days Payable: 72.79 (As of Mar. 2026) — 15% Above Median


FRA:JAL Japan Airlines Co Ltd FRA:JAL
81 GF Score
Price €15.26
GF Value €17.16
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Japan Airlines Co Days Payable?

Japan Airlines Co FRA:JAL +2.48% 81 Days Payable is 72.79 as of Mar. 2026, which is 15% above its 10-year median of 63.14. GuruFocus rates FRA:JAL with a GF Score™ of 81/100 and a GF Value™ of €17.16 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 964 Transportation companies, Japan Airlines Co ranks better than 73.34% on this metric.

Japan Airlines Co's average Accounts Payable for the three months ended in Mar. 2026 was €1,070 Mil. Japan Airlines Co's Cost of Goods Sold for the three months ended in Mar. 2026 was €1,341 Mil. Hence, Japan Airlines Co's Days Payable for the three months ended in Mar. 2026 was 72.79.

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

FRA:JAL' s Days Payable Range Over the Past 10 Years
Min: 53.6   Med: 63.14   Max: 74.86
Current: 70.87

During the past 13 years, Japan Airlines Co's highest Days Payable was 74.86. The lowest was 53.60. And the median was 63.14.

FRA:JAL's Days Payable is ranked better than
73.34% of 964 companies
in the Transportation industry
Industry Median: 38.985 vs FRA:JAL: 70.87

Japan Airlines Co's Days Payable increased from Mar. 2025 (68.91) to Mar. 2026 (72.79). It may suggest that Japan Airlines Co delayed paying its suppliers.


Japan Airlines Co Days Payable Historical Data

* Premium members only.

The historical data trend for Japan Airlines 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.

Japan Airlines Co Days Payable Chart

Japan Airlines 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 61.52 56.41 68.36 68.50 78.45

Japan Airlines 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 68.91 70.88 70.38 71.04 72.79

FRA:JAL vs DAL, UAL, LUV: Days Payable Comparison

For the Airlines subindustry, Japan Airlines 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.


Japan Airlines Co Days Payable vs Transportation Industry

For the Transportation industry and Industrials sector, Japan Airlines Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Japan Airlines Co's Days Payable falls into.


FRA:JAL
81GF Score
Japan Airlines Co Ltd FRA:JAL
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Japan Airlines 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.

Japan Airlines 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
=( (1112.097 + 1137.58) / 2 ) / 5233.706*365
=1124.8385 / 5233.706*365
=78.45

Japan Airlines 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
=( (1002.403 + 1137.58) / 2 ) / 1341.43*365 / 4
=1069.9915 / 1341.43*365 / 4
=72.79

* 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 72.79 mean?
Japan Airlines Co (FRA:JAL) has a Days Payable of 72.79 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 Japan Airlines Co and its competitors. This is 15% above median its historical median of 63.14. Over the past decade, Japan Airlines Co's Days Payable has ranged from 53.60 to 74.86. According to the industry distribution chart, Japan Airlines Co ranks #257 out of 964 companies in the Transportation industry, placing it in the top 26.7%.
Is Japan Airlines Co's Days Payable too high?
Japan Airlines Co's current Days Payable of 72.79 is 15% above median its 10-year median of 63.14. Over the past 10 years, this metric has ranged from a low of 53.60 to a high of 74.86. The Transportation industry median Days Payable is 38.99. Japan Airlines Co's value of 72.79 is 86.7% above this industry median. Based on the distribution chart, Japan Airlines Co ranks #257 out of 964 companies in the Transportation industry, which is above the industry midpoint. Overall, Japan Airlines Co has a GF Score™ of 81/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Japan Airlines Co's Days Payable compare to DAL and UAL?
According to the Transportation industry distribution chart, Japan Airlines Co ranks #257 out of 964 companies for Days Payable. This puts Japan Airlines Co in the upper half of its industry. The industry median Days Payable is 38.99. Japan Airlines Co's value of 72.79 is 86.7% above this benchmark. Historically, Japan Airlines Co's own Days Payable has ranged from 53.60 to 74.86 over the past decade. While the company's 10-year median is 63.14 vs. the industry median of 38.99, Japan Airlines Co has consistently been above 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 Transportation company?
The median Days Payable among Transportation companies is 38.99, based on 964 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. Japan Airlines Co's current Days Payable of 72.79 is 86.7% above 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 Japan Airlines Co and its competitors. For the Transportation industry, the median Days Payable is 38.99 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Japan Airlines Co's current Days Payable is 72.79, which is 15% above median its own 10-year median of 63.14. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Japan Airlines Co stock overvalued right now?
Based on GuruFocus' analysis, Japan Airlines Co (FRA:JAL) is currently considered Modestly Undervalued. The stock's GF Value™ is €17.16, compared to a current price of €15.26 — trading 11.1% below its estimated fair value. The current Days Payable is 72.79, which is 15% above median its 10-year median of 63.14 and 86.7% above the Transportation industry median of 38.99. Japan Airlines Co's overall GF Score™ is 81/100 with 3 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 Japan Airlines Co (FRA:JAL), the current Days Payable is 72.79 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 Japan Airlines Co (FRA:JAL) Overvalued in 2026?

Based on GuruFocus' analysis, Japan Airlines Co stock appears to be undervalued. The current stock price of €15.26 is trading 11.1% below its estimated GF Value™ of €17.16. GuruFocus considers Japan Airlines Co to be Modestly Undervalued.

Key valuation signals for FRA:JAL:

  • Days Payable: 72.79 (15% above median its 10-year median of 63.14)
  • GF Value™: €17.16 vs. price of €15.26 (11.1% below fair value)
  • GF Score™: 81/100 with 3 warning signs
  • Industry Position: 86.7% above the Transportation median (#257 of 964)

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


Japan Airlines Co Business Description

Address 2-4-11 Higashi-Shinagawa, Nomura Real Estate Building, Shinagawa-ku, Tokyo, JPN, 140-8605
Japan Airlines Co Ltd is an international air transport services company. It offers scheduled and non-scheduled air transport services and aerial work services. The company operates large aircraft, medium-sized aircraft, small aircraft, and regional jets. The company is also engaged in the travel planning and sales business, which covers travel planning and sales, baggage delivery, system development and operation, ticketing systems for the travel industry, and credit card services related to air travel.
81GF Score

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

€15.26
Price
€17.16
GF Value