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.
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.
Fusion CoSSE:3977 -1.93%74 Days Payable is 28.69 as of Feb. 2026, which is 31% below its 10-year median of 41.72. GuruFocus rates SSE:3977 with a GF Score™ of 74/100 and a GF Value™ of 円520.11 (Fairly Valued). The stock has 2 warning signs investors should review. Among 914 Media - Diversified companies, Fusion Co ranks worse than 76.15% on this metric.
Fusion Co's average Accounts Payable for the
three
months ended in Feb. 2026 was 円62 Mil. Fusion Co's Cost of Goods Sold for the
three
months ended in Feb. 2026 was 円198 Mil.
Hence, Fusion Co's Days Payable for the
three
months ended in Feb. 2026 was 28.69.
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: 31.86 Med: 41.72 Max: 46.38
Current: 31.86
During the past 11 years, Fusion Co's highest Days Payable was 46.38. The lowest was 31.86. And the median was 41.72.
SSE:3977's Days Payable is ranked worse than 76.15% of 914
companies
in the Media - Diversified industry
Industry Median: 81.23
vs SSE:3977: 31.86
Fusion Co's Days Payable
increased
from Feb. 2025 (0.00) to Feb. 2026 (28.69).
It may suggest that Fusion Codelayed paying its suppliers.
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.
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.
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
* 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 (SSE:3977) has a Days Payable of 28.69 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 31% below median its historical median of 41.72. Over the past decade, Fusion Co's Days Payable has ranged from 31.86 to 46.38. According to the industry distribution chart, Fusion Co ranks #696 out of 914 companies in the Media - Diversified industry, placing it in the top 76.1%.
Is Fusion Co's Days Payable too high?
Fusion Co's current Days Payable of 28.69 is 31% below median its 10-year median of 41.72. Over the past 10 years, this metric has ranged from a low of 31.86 to a high of 46.38. The Media - Diversified industry median Days Payable is 81.23. Fusion Co's value of 28.69 is 64.7% below this industry median. Based on the distribution chart, Fusion Co ranks #696 out of 914 companies in the Media - Diversified industry, which is in the bottom quartile relative to peers. Overall, Fusion Co has a GF Score™ of 74/100 and is considered Fairly Valued, 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 #696 out of 914 companies for Days Payable. This places Fusion Co in the lower half of its industry. The industry median Days Payable is 81.23. Fusion Co's value of 28.69 is 64.7% below this benchmark. Historically, Fusion Co's own Days Payable has ranged from 31.86 to 46.38 over the past decade. While the company's 10-year median is 41.72 vs. the industry median of 81.23, 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 81.23, based on 914 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 28.69 is 64.7% 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 Fusion Co and its competitors. For the Media - Diversified industry, the median Days Payable is 81.23 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Fusion Co's current Days Payable is 28.69, which is 31% 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 Fairly Valued. The stock's GF Value™ is 円520.11, compared to a current price of 円507.00 — trading 2.5% below its estimated fair value. The current Days Payable is 28.69, which is 31% below median its 10-year median of 41.72 and 64.7% below the Media - Diversified industry median of 81.23. Fusion Co's overall GF Score™ is 74/100 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 28.69 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507.00 is trading 2.5% below its estimated GF Value™ of 円520.11.
GuruFocus considers Fusion Co to be Fairly Valued.
Key valuation signals for SSE:3977:
Days Payable: 28.69 (31% below median its 10-year median of 41.72)
GF Value™: 円520.11 vs. price of 円507.00 (2.5% below fair value)
Industry Position: 64.7% below the Media - Diversified median (#696 of 914)
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 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.
74GF 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.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
SSE:3977 has been successfully added to your 
