Digital Arts (TSE:2326) Days Payable: 3.81 (As of Mar. 2026) — 41% Below Median

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TSE:2326 Digital Arts Inc TSE:2326
90 GF Score
Price 円4,370.00
GF Value 円6,214.99
Valuation Significantly Undervalued
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What is Digital Arts Days Payable?

Digital Arts TSE:2326 -1.24% 90 Days Payable is 3.81 as of Mar. 2026, which is 41% below its 10-year median of 6.41. GuruFocus rates TSE:2326 with a GF Score™ of 90/100 and a GF Value™ of 円6,214.99 (Significantly Undervalued). Among 2,611 Software companies, Digital Arts ranks worse than 97.74% on this metric.

Digital Arts's average Accounts Payable for the three months ended in Mar. 2026 was 円38 Mil. Digital Arts's Cost of Goods Sold for the three months ended in Mar. 2026 was 円897 Mil. Hence, Digital Arts's Days Payable for the three months ended in Mar. 2026 was 3.81.

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

TSE:2326' s Days Payable Range Over the Past 10 Years
Min: 2.82   Med: 6.41   Max: 14.03
Current: 2.82

During the past 13 years, Digital Arts's highest Days Payable was 14.03. The lowest was 2.82. And the median was 6.41.

TSE:2326's Days Payable is ranked worse than
97.74% of 2611 companies
in the Software industry
Industry Median: 51.72 vs TSE:2326: 2.82

Digital Arts's Days Payable increased from Mar. 2025 (0.00) to Mar. 2026 (3.81). It may suggest that Digital Arts delayed paying its suppliers.


Digital Arts Days Payable Historical Data

* Premium members only.

The historical data trend for Digital Arts'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.

Digital Arts Days Payable Chart

Digital Arts 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 5.18 14.03 11.63 5.20 3.01

Digital Arts Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 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 2.72 2.45 4.15 3.81 2.07

TSE:2326 vs MSFT, ORCL, PLTR: Days Payable Comparison

For the Software - Infrastructure subindustry, Digital Arts'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.


Digital Arts Days Payable vs Software Industry

For the Software industry and Technology sector, Digital Arts's Days Payable distribution charts can be found below:

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


TSE:2326
90GF Score
Digital Arts Inc TSE:2326
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Digital Arts 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.

Digital Arts'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
=( (30 + 25) / 2 ) / 3335*365
=27.5 / 3335*365
=3.01

Digital Arts'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
=( (50 + 25) / 2 ) / 897*365 / 4
=37.5 / 897*365 / 4
=3.81

* 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 3.81 mean?
Digital Arts (TSE:2326) has a Days Payable of 3.81 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 Digital Arts and its competitors. This is 41% below median its historical median of 6.41. Over the past decade, Digital Arts' Days Payable has ranged from 2.82 to 14.03. According to the industry distribution chart, Digital Arts ranks #2552 out of 2611 companies in the Software industry, placing it in the top 97.7%.
Is Digital Arts' Days Payable too high?
Digital Arts' current Days Payable of 3.81 is 41% below median its 10-year median of 6.41. Over the past 10 years, this metric has ranged from a low of 2.82 to a high of 14.03. The Software industry median Days Payable is 51.72. Digital Arts' value of 3.81 is 92.6% below this industry median. Based on the distribution chart, Digital Arts ranks #2552 out of 2611 companies in the Software industry, which is in the bottom quartile relative to peers. Overall, Digital Arts has a GF Score™ of 90/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Digital Arts' Days Payable compare to MSFT and ORCL?
According to the Software industry distribution chart, Digital Arts ranks #2552 out of 2611 companies for Days Payable. This places Digital Arts in the lower half of its industry. The industry median Days Payable is 51.72. Digital Arts' value of 3.81 is 92.6% below this benchmark. Historically, Digital Arts' own Days Payable has ranged from 2.82 to 14.03 over the past decade. While the company's 10-year median is 6.41 vs. the industry median of 51.72, Digital Arts 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 Software company?
The median Days Payable among Software companies is 51.72, based on 2,611 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. Digital Arts's current Days Payable of 3.81 is 92.6% 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 Digital Arts and its competitors. For the Software industry, the median Days Payable is 51.72 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Digital Arts's current Days Payable is 3.81, which is 41% below median its own 10-year median of 6.41. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Digital Arts stock overvalued right now?
Based on GuruFocus' analysis, Digital Arts (TSE:2326) is currently considered Significantly Undervalued. The stock's GF Value™ is 円6,214.99, compared to a current price of 円4,370.00 — trading 29.7% below its estimated fair value. The current Days Payable is 3.81, which is 41% below median its 10-year median of 6.41 and 92.6% below the Software industry median of 51.72. Digital Arts' overall GF Score™ is 90/100. 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 Digital Arts (TSE:2326), the current Days Payable is 3.81 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 Digital Arts (TSE:2326) Overvalued in 2026?

Based on GuruFocus' analysis, Digital Arts stock appears to be undervalued. The current stock price of 円4,370.00 is trading 29.7% below its estimated GF Value™ of 円6,214.99. GuruFocus considers Digital Arts to be Significantly Undervalued.

Key valuation signals for TSE:2326:

  • Days Payable: 3.81 (41% below median its 10-year median of 6.41)
  • GF Value™: 円6,214.99 vs. price of 円4,370.00 (29.7% below fair value)
  • GF Score™: 90/100
  • Industry Position: 92.6% below the Software median (#2552 of 2611)

No single metric tells the full story. See the TSE:2326 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Digital Arts Business Description

Address Otemachi First Square, West tower 14 Floor, 1-5-1,Otemachi, Chiyoda, JPN, 100-0014
Digital Arts Inc develops Internet filtering software for business, private, and educational use. Its products protect users and networks from harmful Internet content and prevent inappropriate usage. Its software products are supplied to the corporate, public-sector (government ministries and agencies and schools), and consumer markets.
90GF Score

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

円4,370.00
Price
円6,214.99
GF Value