ValueCommerce Co (TSE:2491) Days Payable: 60.39 (As of Mar. 2026) — 18% Above Median


TSE:2491 ValueCommerce Co Ltd TSE:2491
59 GF Score
Price 円443.00
GF Value 円940.69
Valuation Significantly Undervalued
! 4 Warning Signs
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What is ValueCommerce Co Days Payable?

ValueCommerce Co TSE:2491 -1.12% 59 Days Payable is 60.39 as of Mar. 2026, which is 18% above its 10-year median of 51.21. GuruFocus rates TSE:2491 with a GF Score™ of 59/100 and a GF Value™ of 円940.69 (Significantly Undervalued). The stock has 4 warning signs investors should review. Among 912 Media - Diversified companies, ValueCommerce Co ranks worse than 63.71% on this metric.

ValueCommerce Co's average Accounts Payable for the three months ended in Mar. 2026 was 円1,239 Mil. ValueCommerce Co's Cost of Goods Sold for the three months ended in Mar. 2026 was 円1,872 Mil. Hence, ValueCommerce Co's Days Payable for the three months ended in Mar. 2026 was 60.39.

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

TSE:2491' s Days Payable Range Over the Past 10 Years
Min: 43.11   Med: 51.21   Max: 58.95
Current: 53.47

During the past 13 years, ValueCommerce Co's highest Days Payable was 58.95. The lowest was 43.11. And the median was 51.21.

TSE:2491's Days Payable is ranked worse than
63.71% of 912 companies
in the Media - Diversified industry
Industry Median: 83.895 vs TSE:2491: 53.47

ValueCommerce Co's Days Payable increased from Mar. 2025 (45.58) to Mar. 2026 (60.39). It may suggest that ValueCommerce Co delayed paying its suppliers.


ValueCommerce Co Days Payable Historical Data

* Premium members only.

The historical data trend for ValueCommerce 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.

ValueCommerce Co Days Payable Chart

ValueCommerce Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 50.61 45.53 48.42 45.75 43.11

ValueCommerce Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 45.58 46.43 54.76 54.50 60.39

TSE:2491 vs APP, OMC, TTD: Days Payable Comparison

For the Advertising Agencies subindustry, ValueCommerce 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.


ValueCommerce Co Days Payable vs Media - Diversified Industry

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

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


TSE:2491
59GF Score
ValueCommerce Co Ltd TSE:2491
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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ValueCommerce 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.

ValueCommerce Co's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as

Days Payable (A: Dec. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Dec. 2024 ) + Accounts Payable (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (2736 + 1237) / 2 ) / 16821*365
=1986.5 / 16821*365
=43.11

ValueCommerce Co'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
=( (1237 + 1241) / 2 ) / 1872*365 / 4
=1239 / 1872*365 / 4
=60.39

* 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 60.39 mean?
ValueCommerce Co (TSE:2491) has a Days Payable of 60.39 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 ValueCommerce Co and its competitors. This is 18% above median its historical median of 51.21. Over the past decade, ValueCommerce Co's Days Payable has ranged from 43.11 to 58.95. According to the industry distribution chart, ValueCommerce Co ranks #581 out of 912 companies in the Media - Diversified industry, placing it in the top 63.7%.
Is ValueCommerce Co's Days Payable too high?
ValueCommerce Co's current Days Payable of 60.39 is 18% above median its 10-year median of 51.21. Over the past 10 years, this metric has ranged from a low of 43.11 to a high of 58.95. The Media - Diversified industry median Days Payable is 83.90. ValueCommerce Co's value of 60.39 is 28% below this industry median. Based on the distribution chart, ValueCommerce Co ranks #581 out of 912 companies in the Media - Diversified industry, which is below the industry midpoint. Overall, ValueCommerce Co has a GF Score™ of 59/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does ValueCommerce Co's Days Payable compare to APP and OMC?
According to the Media - Diversified industry distribution chart, ValueCommerce Co ranks #581 out of 912 companies for Days Payable. This places ValueCommerce Co in the lower half of its industry. The industry median Days Payable is 83.90. ValueCommerce Co's value of 60.39 is 28% below this benchmark. Historically, ValueCommerce Co's own Days Payable has ranged from 43.11 to 58.95 over the past decade. While the company's 10-year median is 51.21 vs. the industry median of 83.90, ValueCommerce 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 83.90, based on 912 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. ValueCommerce Co's current Days Payable of 60.39 is 28% 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 ValueCommerce Co and its competitors. For the Media - Diversified industry, the median Days Payable is 83.90 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ValueCommerce Co's current Days Payable is 60.39, which is 18% above median its own 10-year median of 51.21. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ValueCommerce Co stock overvalued right now?
Based on GuruFocus' analysis, ValueCommerce Co (TSE:2491) is currently considered Significantly Undervalued. The stock's GF Value™ is 円940.69, compared to a current price of 円443.00 — trading 52.9% below its estimated fair value. The current Days Payable is 60.39, which is 18% above median its 10-year median of 51.21 and 28% below the Media - Diversified industry median of 83.90. ValueCommerce Co's overall GF Score™ is 59/100 with 4 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 ValueCommerce Co (TSE:2491), the current Days Payable is 60.39 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 ValueCommerce Co (TSE:2491) Overvalued in 2026?

Based on GuruFocus' analysis, ValueCommerce Co stock appears to be undervalued. The current stock price of 円443.00 is trading 52.9% below its estimated GF Value™ of 円940.69. GuruFocus considers ValueCommerce Co to be Significantly Undervalued.

Key valuation signals for TSE:2491:

  • Days Payable: 60.39 (18% above median its 10-year median of 51.21)
  • GF Value™: 円940.69 vs. price of 円443.00 (52.9% below fair value)
  • GF Score™: 59/100 with 4 warning signs
  • Industry Position: 28% below the Media - Diversified median (#581 of 912)

No single metric tells the full story. See the TSE:2491 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


ValueCommerce Co Business Description

Address 1-3 Kioicho, Chiyoda-ku, 21st Floor Kioi Tower, Tokyo Garden Terrace Kioicho, Tokyo, JPN, 102-8282
ValueCommerce Co Ltd is engaged in provision of Marketing Solutions Business, EC Solutions Business, and Travel Tech Business. It provides marketing solution from customer attraction to retention to maximize commerce operators' performance, Gross Merchandise Value (GMV).
59GF Score

Get the complete analysis for TSE:2491

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

円443.00
Price
円940.69
GF Value