Fusion Co (SSE:3977) Days Payable: 30.79 (As of Feb. 2026) — 26% Below Median

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SSE:3977 Fusion Co Ltd SSE:3977
72 GF Score
Price 円461.00
GF Value 円516.92
Valuation Modestly Undervalued
! 2 Warning Signs
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What is Fusion Co Days Payable?

Fusion Co SSE:3977 +1.10% 72 Days Payable is 30.79 as of Feb. 2026, which is 26% below its 10-year median of 41.72. GuruFocus rates SSE:3977 with a GF Score™ of 72/100 and a GF Value™ of 円516.92 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 915 Media - Diversified companies, Fusion Co ranks worse than 77.7% on this metric.

Fusion Co's average Accounts Payable for the six months ended in Feb. 2026 was 円73 Mil. Fusion Co's Cost of Goods Sold for the six months ended in Feb. 2026 was 円434 Mil. Hence, Fusion Co's Days Payable for the six months ended in Feb. 2026 was 30.79.

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

SSE:3977' s Days Payable Range Over the Past 10 Years
Min: 32.38   Med: 41.72   Max: 46.38
Current: 32.38

During the past 11 years, Fusion Co's highest Days Payable was 46.38. The lowest was 32.38. And the median was 41.72.

SSE:3977's Days Payable is ranked worse than
77.7% of 915 companies
in the Media - Diversified industry
Industry Median: 83.18 vs SSE:3977: 32.38

Fusion Co's Days Payable increased from Feb. 2025 (25.36) to Feb. 2026 (30.79). It may suggest that Fusion Co delayed paying its suppliers.


Fusion Co Days Payable Historical Data

* Premium members only.

The historical data trend for Fusion 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.

Fusion Co Days Payable Chart

Fusion Co Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 32.70 38.85 40.38 33.10 32.48

Fusion Co Semi-Annual Data
Feb16 Feb17 Aug17 Feb18 Aug18 Feb19 Aug19 Feb20 Aug20 Feb21 Aug21 Feb22 Aug22 Feb23 Aug23 Feb24 Aug24 Feb25 Aug25 Feb26
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 34.97 27.32 25.36 33.92 30.79

SSE:3977 vs APP, OMC, TTD: Days Payable Comparison

For the Advertising Agencies subindustry, Fusion 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.


Fusion Co Days Payable vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, Fusion Co's Days Payable distribution charts can be found below:

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


SSE:3977
72GF Score
Fusion Co Ltd SSE:3977
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Fusion 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.

Fusion Co's Days Payable for the fiscal year that ended in Feb. 2026 is calculated as

Days Payable (A: Feb. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Feb. 2025 ) + Accounts Payable (A: Feb. 2026 )) / count ) / Cost of Goods Sold (A: Feb. 2026 )*Days in Period
=( (82.343 + 70.704) / 2 ) / 860.053*365
=76.5235 / 860.053*365
=32.48

Fusion Co's Days Payable for the quarter that ended in Feb. 2026 is calculated as:

Days Payable (Q: Feb. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Aug. 2025 ) + Accounts Payable (Q: Feb. 2026 )) / count ) / Cost of Goods Sold (Q: Feb. 2026 )*Days in Period
=( (75.874 + 70.704) / 2 ) / 434.38*365 / 2
=73.289 / 434.38*365 / 2
=30.79

* 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 30.79 mean?
Fusion Co (SSE:3977) has a Days Payable of 30.79 as of Feb. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Fusion Co and its competitors. This is 26% below median its historical median of 41.72. Over the past decade, Fusion Co's Days Payable has ranged from 32.38 to 46.38. According to the industry distribution chart, Fusion Co ranks #711 out of 915 companies in the Media - Diversified industry, placing it in the top 77.7%.
Is Fusion Co's Days Payable too high?
Fusion Co's current Days Payable of 30.79 is 26% below median its 10-year median of 41.72. Over the past 10 years, this metric has ranged from a low of 32.38 to a high of 46.38. The Media - Diversified industry median Days Payable is 83.18. Fusion Co's value of 30.79 is 63% below this industry median. Based on the distribution chart, Fusion Co ranks #711 out of 915 companies in the Media - Diversified industry, which is in the bottom quartile relative to peers. Overall, Fusion Co has a GF Score™ of 72/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Fusion Co's Days Payable compare to APP and OMC?
According to the Media - Diversified industry distribution chart, Fusion Co ranks #711 out of 915 companies for Days Payable. This places Fusion Co in the lower half of its industry. The industry median Days Payable is 83.18. Fusion Co's value of 30.79 is 63% below this benchmark. Historically, Fusion Co's own Days Payable has ranged from 32.38 to 46.38 over the past decade. While the company's 10-year median is 41.72 vs. the industry median of 83.18, Fusion 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 Media - Diversified company?
The median Days Payable among Media - Diversified companies is 83.18, based on 915 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. Fusion Co's current Days Payable of 30.79 is 63% 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 Fusion Co and its competitors. For the Media - Diversified industry, the median Days Payable is 83.18 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Fusion Co's current Days Payable is 30.79, which is 26% below median its own 10-year median of 41.72. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Fusion Co stock overvalued right now?
Based on GuruFocus' analysis, Fusion Co (SSE:3977) is currently considered Modestly Undervalued. The stock's GF Value™ is 円516.92, compared to a current price of 円461.00 — trading 10.8% below its estimated fair value. The current Days Payable is 30.79, which is 26% below median its 10-year median of 41.72 and 63% below the Media - Diversified industry median of 83.18. Fusion Co's overall GF Score™ is 72/100 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 Fusion Co (SSE:3977), the current Days Payable is 30.79 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.

Is Fusion Co (SSE:3977) Overvalued in 2026?

Based on GuruFocus' analysis, Fusion Co stock appears to be undervalued. The current stock price of 円461.00 is trading 10.8% below its estimated GF Value™ of 円516.92. GuruFocus considers Fusion Co to be Modestly Undervalued.

Key valuation signals for SSE:3977:

  • Days Payable: 30.79 (26% below median its 10-year median of 41.72)
  • GF Value™: 円516.92 vs. price of 円461.00 (10.8% below fair value)
  • GF Score™: 72/100 with 2 warning signs
  • Industry Position: 63% below the Media - Diversified median (#711 of 915)

No single metric tells the full story. See the SSE:3977 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Fusion Co Business Description

Address Kita 4-chome Nishi 4-chome 1, 4th Floor, Ito Building, Chuo Ward, Sapporo, JPN, 060-0004
Fusion Co Ltd is a direct marketing company. It provides systematic planning, production, and consultation of various promotions. Its total solution of marketing consists of three services: marketing research, marketing system, and direct promotion.
72GF Score

Get the complete analysis for SSE:3977

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

円461.00
Price
円516.92
GF Value