CommSeed (NGO:3739) Days Payable: 36.46 (As of Mar. 2026) — Near Median

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NGO:3739 CommSeed Corp NGO:3739
55 GF Score
Price 円120.00
GF Value 円206.59
Valuation Significantly Undervalued
! 2 Warning Signs
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What is CommSeed Days Payable?

CommSeed NGO:3739 -0.83% 55 Days Payable is 36.46 as of Mar. 2026, which is 6% below its 10-year median of 38.63. GuruFocus rates NGO:3739 with a GF Score™ of 55/100 and a GF Value™ of 円206.59 (Significantly Undervalued). The stock has 2 warning signs investors should review. Among 429 Interactive Media companies, CommSeed ranks worse than 68.53% on this metric.

CommSeed's average Accounts Payable for the three months ended in Mar. 2026 was 円158 Mil. CommSeed's Cost of Goods Sold for the three months ended in Mar. 2026 was 円394 Mil. Hence, CommSeed's Days Payable for the three months ended in Mar. 2026 was 36.46.

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

NGO:3739' s Days Payable Range Over the Past 10 Years
Min: 25.65   Med: 38.63   Max: 61.59
Current: 32.86

During the past 13 years, CommSeed's highest Days Payable was 61.59. The lowest was 25.65. And the median was 38.63.

NGO:3739's Days Payable is ranked worse than
68.53% of 429 companies
in the Interactive Media industry
Industry Median: 59.65 vs NGO:3739: 32.86

CommSeed's Days Payable increased from Mar. 2025 (0.00) to Mar. 2026 (36.46). It may suggest that CommSeed delayed paying its suppliers.


CommSeed Days Payable Historical Data

* Premium members only.

The historical data trend for CommSeed'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.

CommSeed Days Payable Chart

CommSeed 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 31.62 25.65 30.16 32.52 34.35

CommSeed Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 36.68 37.01 24.32 36.46 40.31

NGO:3739 vs NTES, TTWO, RBLX: Days Payable Comparison

For the Electronic Gaming & Multimedia subindustry, CommSeed'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.


CommSeed Days Payable vs Interactive Media Industry

For the Interactive Media industry and Communication Services sector, CommSeed's Days Payable distribution charts can be found below:

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


NGO:3739
55GF Score
CommSeed Corp NGO:3739
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

CommSeed 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.

CommSeed'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
=( (154.854 + 156.073) / 2 ) / 1651.884*365
=155.4635 / 1651.884*365
=34.35

CommSeed'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
=( (159.108 + 156.073) / 2 ) / 394.393*365 / 4
=157.5905 / 394.393*365 / 4
=36.46

* 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 36.46 mean?
CommSeed (NGO:3739) has a Days Payable of 36.46 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 CommSeed and its competitors. This is near median its historical median of 38.63. Over the past decade, CommSeed's Days Payable has ranged from 25.65 to 61.59. According to the industry distribution chart, CommSeed ranks #294 out of 429 companies in the Interactive Media industry, placing it in the top 68.5%.
Is CommSeed's Days Payable too high?
CommSeed's current Days Payable of 36.46 is near median its 10-year median of 38.63. Over the past 10 years, this metric has ranged from a low of 25.65 to a high of 61.59. The Interactive Media industry median Days Payable is 59.65. CommSeed's value of 36.46 is 38.9% below this industry median. Based on the distribution chart, CommSeed ranks #294 out of 429 companies in the Interactive Media industry, which is below the industry midpoint. Overall, CommSeed has a GF Score™ of 55/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does CommSeed's Days Payable compare to NTES and TTWO?
According to the Interactive Media industry distribution chart, CommSeed ranks #294 out of 429 companies for Days Payable. This places CommSeed in the lower half of its industry. The industry median Days Payable is 59.65. CommSeed's value of 36.46 is 38.9% below this benchmark. Historically, CommSeed's own Days Payable has ranged from 25.65 to 61.59 over the past decade. While the company's 10-year median is 38.63 vs. the industry median of 59.65, CommSeed 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 Interactive Media company?
The median Days Payable among Interactive Media companies is 59.65, based on 429 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. CommSeed's current Days Payable of 36.46 is 38.9% 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 CommSeed and its competitors. For the Interactive Media industry, the median Days Payable is 59.65 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. CommSeed's current Days Payable is 36.46, which is near median its own 10-year median of 38.63. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CommSeed stock overvalued right now?
Based on GuruFocus' analysis, CommSeed (NGO:3739) is currently considered Significantly Undervalued. The stock's GF Value™ is 円206.59, compared to a current price of 円120.00 — trading 41.9% below its estimated fair value. The current Days Payable is 36.46, which is near median its 10-year median of 38.63 and 38.9% below the Interactive Media industry median of 59.65. CommSeed's overall GF Score™ is 55/100 with 2 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 CommSeed (NGO:3739), the current Days Payable is 36.46 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 CommSeed (NGO:3739) Overvalued in 2026?

Based on GuruFocus' analysis, CommSeed stock appears to be undervalued. The current stock price of 円120.00 is trading 41.9% below its estimated GF Value™ of 円206.59. GuruFocus considers CommSeed to be Significantly Undervalued.

Key valuation signals for NGO:3739:

  • Days Payable: 36.46 (near median its 10-year median of 38.63)
  • GF Value™: 円206.59 vs. price of 円120.00 (41.9% below fair value)
  • GF Score™: 55/100 with 2 warning signs
  • Industry Position: 38.9% below the Interactive Media median (#294 of 429)

No single metric tells the full story. See the NGO:3739 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


CommSeed Business Description

Address 2-3 Kanda Surugadai, Chiyoda-ku, Tokyo, JPN, 101-0062
CommSeed Corp is engaged in the planning and production of mobile content. It also involves in the planning and production of video game software; and provision of ASP services. It provides smartphone apps. It also develops the manufacturer's official website and various contract development projects.
55GF Score

Get the complete analysis for NGO:3739

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

円120.00
Price
円206.59
GF Value