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PAL Group Holdings CoTSE:2726 +1.82%88 Days Payable is 99.83 as of Feb. 2026, which is 10% below its 10-year median of 111.18. GuruFocus rates TSE:2726 with a GF Score™ of 88/100 and a GF Value™ of 円1,647.96 (Modestly Undervalued). Among 1,105 Retail - Cyclical companies, PAL Group Holdings Co ranks better than 83.08% on this metric.
PAL Group Holdings Co Days Payable Historical Data
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The historical data trend for PAL Group Holdings 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:2726 vs TJX, ROST, BURL: Days Payable Comparison
For the Apparel Retail subindustry, PAL Group Holdings 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.
PAL Group Holdings Co Days Payable vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, PAL Group Holdings Co's Days Payable distribution charts can be found below:
* The bar in red indicates where PAL Group Holdings 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.
PAL Group Holdings 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.
PAL Group Holdings Co (TSE:2726) has a Days Payable of 99.83 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 PAL Group Holdings Co and its competitors. This is 10% below median its historical median of 111.18. Over the past decade, PAL Group Holdings Co's Days Payable has ranged from 91.38 to 168.49. According to the industry distribution chart, PAL Group Holdings Co ranks #187 out of 1105 companies in the Retail - Cyclical industry, placing it in the top 16.9%.
Is PAL Group Holdings Co's Days Payable too high?
PAL Group Holdings Co's current Days Payable of 99.83 is 10% below median its 10-year median of 111.18. Over the past 10 years, this metric has ranged from a low of 91.38 to a high of 168.49. The Retail - Cyclical industry median Days Payable is 51.29. PAL Group Holdings Co's value of 99.83 is 94.6% above this industry median. Based on the distribution chart, PAL Group Holdings Co ranks #187 out of 1105 companies in the Retail - Cyclical industry, which is in the top quartile — a strong position relative to peers. Overall, PAL Group Holdings Co has a GF Score™ of 88/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does PAL Group Holdings Co's Days Payable compare to TJX and ROST?
According to the Retail - Cyclical industry distribution chart, PAL Group Holdings Co ranks #187 out of 1105 companies for Days Payable. This places PAL Group Holdings Co in the top 17% of its industry — outperforming the majority of peers. The industry median Days Payable is 51.29. PAL Group Holdings Co's value of 99.83 is 94.6% above this benchmark. Historically, PAL Group Holdings Co's own Days Payable has ranged from 91.38 to 168.49 over the past decade. While the company's 10-year median is 111.18 vs. the industry median of 51.29, PAL Group Holdings Co has consistently been above 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 Retail - Cyclical company?
The median Days Payable among Retail - Cyclical companies is 51.29, based on 1,105 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. PAL Group Holdings Co's current Days Payable of 99.83 is 94.6% above 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 PAL Group Holdings Co and its competitors. For the Retail - Cyclical industry, the median Days Payable is 51.29 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. PAL Group Holdings Co's current Days Payable is 99.83, which is 10% below median its own 10-year median of 111.18. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PAL Group Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, PAL Group Holdings Co (TSE:2726) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,647.96, compared to a current price of 円1,397.00 — trading 15.2% below its estimated fair value. The current Days Payable is 99.83, which is 10% below median its 10-year median of 111.18 and 94.6% above the Retail - Cyclical industry median of 51.29. PAL Group Holdings Co's overall GF Score™ is 88/100. 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 PAL Group Holdings Co (TSE:2726), the current Days Payable is 99.83 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 PAL Group Holdings Co (TSE:2726) Overvalued in 2026?
Based on GuruFocus' analysis, PAL Group Holdings Co stock appears to be undervalued.
The current stock price of 円1,397.00 is trading 15.2% below its estimated GF Value™ of 円1,647.96.
GuruFocus considers PAL Group Holdings Co to be Modestly Undervalued.
Key valuation signals for TSE:2726:
Days Payable: 99.83 (10% below median its 10-year median of 111.18)
GF Value™: 円1,647.96 vs. price of 円1,397.00 (15.2% below fair value)
Industry Position: 94.6% above the Retail - Cyclical median (#187 of 1105)
No single metric tells the full story. See the TSE:2726 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
PAL Group Holdings Co Ltd is a holding company with subsidiaries that are manufacturers and retailers of women's clothing, men's clothing, and miscellaneous goods. The company's stores operate under dozens of brands, including Asoko, Beardsley, Capricieux Lemage, Chez toi, Ciaopanic, Colle, Discoat, Daily Russet, Dou Dou, CPCM, Lattice, Kastane, Mystic, 3 Coins, Who's Who, Goocy, Live Tart, Prose Verse, Loungedress, Omekashi, and Recette. PAL Group's brands have stores located in Japan and offer on-line ordering.
88GF Score
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