Japan Lifeline Co (FRA:L8B) Days Payable: 62.37 (As of Mar. 2026) — 11% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

FRA:L8B Japan Lifeline Co Ltd FRA:L8B
84 GF Score
Price €7.30
GF Value €8.11
View Full Analysis

What is Japan Lifeline Co Days Payable?

Japan Lifeline Co FRA:L8B +1.39% 84 Days Payable is 62.37 as of Mar. 2026, which is 11% above its 10-year median of 56.09. GuruFocus rates FRA:L8B with a GF Score™ of 84/100 and a GF Value™ of €8.11. Among 795 Medical Devices & Instruments companies, Japan Lifeline Co ranks worse than 54.59% on this metric.

Japan Lifeline Co's average Accounts Payable for the three months ended in Mar. 2026 was €22.8 Mil. Japan Lifeline Co's Cost of Goods Sold for the three months ended in Mar. 2026 was €33.4 Mil. Hence, Japan Lifeline Co's Days Payable for the three months ended in Mar. 2026 was 62.37.

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

FRA:L8B' s Days Payable Range Over the Past 10 Years
Min: 42.68   Med: 56.09   Max: 70.11
Current: 63.67

During the past 13 years, Japan Lifeline Co's highest Days Payable was 70.11. The lowest was 42.68. And the median was 56.09.

FRA:L8B's Days Payable is ranked worse than
54.59% of 795 companies
in the Medical Devices & Instruments industry
Industry Median: 67.87 vs FRA:L8B: 63.67

Japan Lifeline Co's Days Payable declined from Mar. 2025 (64.23) to Mar. 2026 (62.37). It may suggest that Japan Lifeline Co accelerated paying its suppliers.


Japan Lifeline Co Days Payable Historical Data

* Premium members only.

The historical data trend for Japan Lifeline 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 Lifeline Co Days Payable Chart

Japan Lifeline 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 49.87 58.71 72.97 69.74 71.39

Japan Lifeline 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 64.23 64.68 65.12 63.67 62.37

FRA:L8B vs ABT, SYK, MDT: Days Payable Comparison

For the Medical Devices subindustry, Japan Lifeline 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 Lifeline Co Days Payable vs Medical Devices & Instruments Industry

For the Medical Devices & Instruments industry and Healthcare sector, Japan Lifeline Co's Days Payable distribution charts can be found below:

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


FRA:L8B
84GF Score
Japan Lifeline Co Ltd FRA:L8B
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Japan Lifeline 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 Lifeline 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
=( (27.044 + 24.159) / 2 ) / 130.898*365
=25.6015 / 130.898*365
=71.39

Japan Lifeline 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
=( (21.449 + 24.159) / 2 ) / 33.361*365 / 4
=22.804 / 33.361*365 / 4
=62.37

* 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 62.37 mean?
Japan Lifeline Co (FRA:L8B) has a Days Payable of 62.37 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 Lifeline Co and its competitors. This is 11% above median its historical median of 56.09. Over the past decade, Japan Lifeline Co's Days Payable has ranged from 42.68 to 70.11. According to the industry distribution chart, Japan Lifeline Co ranks #434 out of 795 companies in the Medical Devices & Instruments industry, placing it in the top 54.6%.
Is Japan Lifeline Co's Days Payable too high?
Japan Lifeline Co's current Days Payable of 62.37 is 11% above median its 10-year median of 56.09. Over the past 10 years, this metric has ranged from a low of 42.68 to a high of 70.11. The Medical Devices & Instruments industry median Days Payable is 67.87. Japan Lifeline Co's value of 62.37 is 8.1% below this industry median. Based on the distribution chart, Japan Lifeline Co ranks #434 out of 795 companies in the Medical Devices & Instruments industry, which is below the industry midpoint. Overall, Japan Lifeline Co has a GF Score™ of 84/100, reflecting its overall financial health beyond just this single metric.
How does Japan Lifeline Co's Days Payable compare to ABT and SYK?
According to the Medical Devices & Instruments industry distribution chart, Japan Lifeline Co ranks #434 out of 795 companies for Days Payable. This places Japan Lifeline Co in the lower half of its industry. The industry median Days Payable is 67.87. Japan Lifeline Co's value of 62.37 is 8.1% below this benchmark. Historically, Japan Lifeline Co's own Days Payable has ranged from 42.68 to 70.11 over the past decade. While the company's 10-year median is 56.09 vs. the industry median of 67.87, Japan Lifeline 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 Medical Devices & Instruments company?
The median Days Payable among Medical Devices & Instruments companies is 67.87, based on 795 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 Lifeline Co's current Days Payable of 62.37 is 8.1% 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 Japan Lifeline Co and its competitors. For the Medical Devices & Instruments industry, the median Days Payable is 67.87 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Japan Lifeline Co's current Days Payable is 62.37, which is 11% above median its own 10-year median of 56.09. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Japan Lifeline Co stock overvalued right now?
Japan Lifeline Co (FRA:L8B) has a current Days Payable of 62.37. The stock's GF Value™ is €8.11, compared to a current price of €7.30 — trading 10% below its estimated fair value. The current Days Payable is 62.37, which is 11% above median its 10-year median of 56.09 and 8.1% below the Medical Devices & Instruments industry median of 67.87. Japan Lifeline Co's overall GF Score™ is 84/100. 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 Lifeline Co (FRA:L8B), the current Days Payable is 62.37 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 Lifeline Co (FRA:L8B) Overvalued in 2026?

Based on GuruFocus' analysis, Japan Lifeline Co stock appears to be undervalued. The current stock price of €7.30 is trading 10% below its estimated GF Value™ of €8.11.

Key valuation signals for FRA:L8B:

  • Days Payable: 62.37 (11% above median its 10-year median of 56.09)
  • GF Value™: €8.11 vs. price of €7.30 (10% below fair value)
  • GF Score™: 84/100
  • Industry Position: 8.1% below the Medical Devices & Instruments median (#434 of 795)

No single metric tells the full story. See the FRA:L8B stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Japan Lifeline Co Business Description

Other Exchanges 7575:Japan
Address 2-2-20, Higashishinagawa, Tennoz Ocean Square, 25th Floor, Shinagawa-ku, Tokyo, JPN, 140-0002
Japan Lifeline Co Ltd is a medical device company operating in Japan. It is engaged in the trading and manufacturing of medical devices specialized in the cardiovascular field. The company offers medical devices mainly for the treatment of cardiac and vascular diseases. It focuses on providing implantable devices to treat arrhythmias; disposable catheter devices with electrodes for diagnosis and treatment of arrhythmias; prosthetic devices to replace blood vessels and heart valves that lost their functions; and devices for intravascular treatment of cardiac infarction, arterial occlusions of the lower extremities and congenital cardiac diseases.
84GF Score

Get the complete analysis for FRA:L8B

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

€7.30
Price
€8.11
GF Value