IUSDF (As One) Days Payable: 74.61 (As of Mar. 2026) — 35% Below Median


IUSDF As One Corp IUSDF
85 GF Score
Price $14.00
GF Value $19.44
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What is As One Days Payable?

As One IUSDF 85 Days Payable is 74.61 as of Mar. 2026, which is 35% below its 10-year median of 114.06. GuruFocus rates IUSDF with a GF Score™ of 85/100 and a GF Value™ of $19.44. Among 117 Medical Distribution companies, As One ranks better than 51.28% on this metric.

As One's average Accounts Payable for the three months ended in Mar. 2026 was $114.8 Mil. As One's Cost of Goods Sold for the three months ended in Mar. 2026 was $140.4 Mil. Hence, As One's Days Payable for the three months ended in Mar. 2026 was 74.61.

The historical rank and industry rank for As One's Days Payable or its related term are showing as below:

IUSDF' s Days Payable Range Over the Past 10 Years
Min: 82.37   Med: 114.06   Max: 136.15
Current: 82.37

During the past 13 years, As One's highest Days Payable was 136.15. The lowest was 82.37. And the median was 114.06.

IUSDF's Days Payable is ranked better than
51.28% of 117 companies
in the Medical Distribution industry
Industry Median: 79.11 vs IUSDF: 82.37

As One's Days Payable declined from Mar. 2025 (83.43) to Mar. 2026 (74.61). It may suggest that As One accelerated paying its suppliers.


As One Days Payable Historical Data

* Premium members only.

The historical data trend for As One'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.

As One Days Payable Chart

As One 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 119.73 120.72 115.66 96.15 86.17

As One 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 83.43 88.19 84.30 85.63 74.61

IUSDF vs MCK, COR, CAH: Days Payable Comparison

For the Medical Distribution subindustry, As One'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.


As One Days Payable vs Medical Distribution Industry

For the Medical Distribution industry and Healthcare sector, As One's Days Payable distribution charts can be found below:

* The bar in red indicates where As One's Days Payable falls into.


IUSDF
85GF Score
As One Corp IUSDF
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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As One 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.

As One'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
=( (122.926 + 106.886) / 2 ) / 486.713*365
=114.906 / 486.713*365
=86.17

As One'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
=( (122.65 + 106.886) / 2 ) / 140.369*365 / 4
=114.768 / 140.369*365 / 4
=74.61

* 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 74.61 mean?
As One (IUSDF) has a Days Payable of 74.61 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 As One and its competitors. This is 35% below median its historical median of 114.06. Over the past decade, As One's Days Payable has ranged from 82.37 to 136.15. According to the industry distribution chart, As One ranks #57 out of 117 companies in the Medical Distribution industry, placing it in the top 48.7%.
Is As One's Days Payable too high?
As One's current Days Payable of 74.61 is 35% below median its 10-year median of 114.06. Over the past 10 years, this metric has ranged from a low of 82.37 to a high of 136.15. The Medical Distribution industry median Days Payable is 79.11. As One's value of 74.61 is 5.7% below this industry median. Based on the distribution chart, As One ranks #57 out of 117 companies in the Medical Distribution industry, which is above the industry midpoint. Overall, As One has a GF Score™ of 85/100, reflecting its overall financial health beyond just this single metric.
How does As One's Days Payable compare to MCK and COR?
According to the Medical Distribution industry distribution chart, As One ranks #57 out of 117 companies for Days Payable. This puts As One in the upper half of its industry. The industry median Days Payable is 79.11. As One's value of 74.61 is 5.7% below this benchmark. Historically, As One's own Days Payable has ranged from 82.37 to 136.15 over the past decade. While the company's 10-year median is 114.06 vs. the industry median of 79.11, As One 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 Distribution company?
The median Days Payable among Medical Distribution companies is 79.11, based on 117 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. As One's current Days Payable of 74.61 is 5.7% 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 As One and its competitors. For the Medical Distribution industry, the median Days Payable is 79.11 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. As One's current Days Payable is 74.61, which is 35% below median its own 10-year median of 114.06. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is As One stock overvalued right now?
As One (IUSDF) has a current Days Payable of 74.61. The stock's GF Value™ is $19.44, compared to a current price of $14.00 — trading 28% below its estimated fair value. The current Days Payable is 74.61, which is 35% below median its 10-year median of 114.06 and 5.7% below the Medical Distribution industry median of 79.11. As One's overall GF Score™ is 85/100. 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 As One (IUSDF), the current Days Payable is 74.61 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 As One (IUSDF) Overvalued in 2026?

Based on GuruFocus' analysis, As One stock appears to be undervalued. The current stock price of $14.00 is trading 28% below its estimated GF Value™ of $19.44.

Key valuation signals for IUSDF:

  • Days Payable: 74.61 (35% below median its 10-year median of 114.06)
  • GF Value™: $19.44 vs. price of $14.00 (28% below fair value)
  • GF Score™: 85/100
  • Industry Position: 5.7% below the Medical Distribution median (#57 of 117)

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


As One Business Description

Other Exchanges 7476:Japan
Address Edobori 2-1-27 Nishi-ku, Osaka, JPN
As One Corp is a trading engaged in sale of scientific instruments, industrial instruments, hospital or nursing instruments and approach to specialized fields. The company generates maximum revenue from scientific instrument product line which includes measuring instruments; cultivation, separation, analysis products such as microscopes, glass slides, and tissue culture products; Equipment / storage / conveyance products such as experimental platforms, fume hoods; Vessels or containers which includes storage of samples, reagents; Necessities for experiments including glass or plastic beakers, flask indispensable for experiments, hoses, tubes, joints, plus paper products such as tapes and labels; Equipment for laboratories like timers, packaging machines, tools, office supplies.
85GF Score

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

$14.00
Price
$19.44
GF Value