Gakujo CoTSE:2301 -0.19%79 Days Payable is 45.97 as of Apr. 2026, which is 15% above its 10-year median of 40.02. GuruFocus rates TSE:2301 with a GF Score™ of 79/100 and a GF Value™ of 円2,298.20 (Significantly Undervalued). The stock has 1 warning sign investors should review. Among 943 Business Services companies, Gakujo Co ranks worse than 56.73% on this metric.
Gakujo Co's average Accounts Payable for the
six
months ended in Apr. 2026 was 円434 Mil. Gakujo Co's Cost of Goods Sold for the
six
months ended in Apr. 2026 was 円1,723 Mil.
Hence, Gakujo Co's Days Payable for the
six
months ended in Apr. 2026 was 45.97.
The historical rank and industry rank for Gakujo Co's Days Payable or its related term are showing as below:
TSE:2301'
s Days Payable Range Over the Past 10 Years
Min: 33.6 Med: 40.02 Max: 54.52
Current: 38.21
During the past 13 years, Gakujo Co's highest Days Payable was 54.52. The lowest was 33.60. And the median was 40.02.
TSE:2301's Days Payable is ranked worse than 56.73% of 943
companies
in the Business Services industry
Industry Median: 46.84
vs TSE:2301: 38.21
Gakujo Co's Days Payable
increased
from Apr. 2025 (41.43) to Apr. 2026 (45.97).
It may suggest that Gakujo Codelayed paying its suppliers.
Gakujo Co Days Payable Related Terms
Gakujo Co Days Payable Historical Data
* Premium members only.
The historical data trend for Gakujo 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.
TSE:2301 vs KFY, RHI, TNET: Days Payable Comparison
For the Staffing & Employment Services subindustry, Gakujo 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.
Gakujo Co Days Payable vs Business Services Industry
For the Business Services industry and Industrials sector, Gakujo Co's Days Payable distribution charts can be found below:
* The bar in red indicates where Gakujo 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.
Gakujo Co's Days Payable for the fiscal year that ended in Oct. 2025 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.
Gakujo Co (TSE:2301) has a Days Payable of 45.97 as of Apr. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Gakujo Co and its competitors. This is 15% above median its historical median of 40.02. Over the past decade, Gakujo Co's Days Payable has ranged from 33.60 to 54.52. According to the industry distribution chart, Gakujo Co ranks #535 out of 943 companies in the Business Services industry, placing it in the top 56.7%.
Is Gakujo Co's Days Payable too high?
Gakujo Co's current Days Payable of 45.97 is 15% above median its 10-year median of 40.02. Over the past 10 years, this metric has ranged from a low of 33.60 to a high of 54.52. The Business Services industry median Days Payable is 46.84. Gakujo Co's value of 45.97 is 1.9% below this industry median. Based on the distribution chart, Gakujo Co ranks #535 out of 943 companies in the Business Services industry, which is below the industry midpoint. Overall, Gakujo Co has a GF Score™ of 79/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Gakujo Co's Days Payable compare to KFY and RHI?
According to the Business Services industry distribution chart, Gakujo Co ranks #535 out of 943 companies for Days Payable. This places Gakujo Co in the lower half of its industry. The industry median Days Payable is 46.84. Gakujo Co's value of 45.97 is 1.9% below this benchmark. Historically, Gakujo Co's own Days Payable has ranged from 33.60 to 54.52 over the past decade. While the company's 10-year median is 40.02 vs. the industry median of 46.84, Gakujo 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 Business Services company?
The median Days Payable among Business Services companies is 46.84, based on 943 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. Gakujo Co's current Days Payable of 45.97 is 1.9% 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 Gakujo Co and its competitors. For the Business Services industry, the median Days Payable is 46.84 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Gakujo Co's current Days Payable is 45.97, which is 15% above median its own 10-year median of 40.02. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gakujo Co stock overvalued right now?
Based on GuruFocus' analysis, Gakujo Co (TSE:2301) is currently considered Significantly Undervalued. The stock's GF Value™ is 円2,298.20, compared to a current price of 円1,617.00 — trading 29.6% below its estimated fair value. The current Days Payable is 45.97, which is 15% above median its 10-year median of 40.02 and 1.9% below the Business Services industry median of 46.84. Gakujo Co's overall GF Score™ is 79/100 with 1 warning sign 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 Gakujo Co (TSE:2301), the current Days Payable is 45.97 as of Apr. 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 Gakujo Co (TSE:2301) Overvalued in 2026?
Based on GuruFocus' analysis, Gakujo Co stock appears to be undervalued.
The current stock price of 円1,617.00 is trading 29.6% below its estimated GF Value™ of 円2,298.20.
GuruFocus considers Gakujo Co to be Significantly Undervalued.
Key valuation signals for TSE:2301:
Days Payable: 45.97 (15% above median its 10-year median of 40.02)
GF Value™: 円2,298.20 vs. price of 円1,617.00 (29.6% below fair value)
Industry Position: 1.9% below the Business Services median (#535 of 943)
No single metric tells the full story. See the TSE:2301 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
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