J Frontier Co (TSE:2934) Days Payable: 32.38 (As of Feb. 2026) — 59% Above Median

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TSE:2934 J Frontier Co Ltd TSE:2934
72 GF Score
Price 円1,740.00
GF Value 円1,794.73
Valuation Fairly Valued
! 11 Warning Signs
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What is J Frontier Co Days Payable?

J Frontier Co TSE:2934 -1.64% 72 Days Payable is 32.38 as of Feb. 2026, which is 59% above its 10-year median of 20.33. GuruFocus rates TSE:2934 with a GF Score™ of 72/100 and a GF Value™ of 円1,794.73 (Fairly Valued). The stock has 11 warning signs investors should review. Among 607 Healthcare Providers & Services companies, J Frontier Co ranks worse than 71.66% on this metric.

J Frontier Co's average Accounts Payable for the three months ended in Feb. 2026 was 円1,205 Mil. J Frontier Co's Cost of Goods Sold for the three months ended in Feb. 2026 was 円3,394 Mil. Hence, J Frontier Co's Days Payable for the three months ended in Feb. 2026 was 32.38.

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

TSE:2934' s Days Payable Range Over the Past 10 Years
Min: 11.68   Med: 20.33   Max: 37.04
Current: 32.6

During the past 8 years, J Frontier Co's highest Days Payable was 37.04. The lowest was 11.68. And the median was 20.33.

TSE:2934's Days Payable is ranked worse than
71.66% of 607 companies
in the Healthcare Providers & Services industry
Industry Median: 57.13 vs TSE:2934: 32.60

J Frontier Co's Days Payable increased from Feb. 2025 (30.25) to Feb. 2026 (32.38). It may suggest that J Frontier Co delayed paying its suppliers.


J Frontier Co Days Payable Historical Data

* Premium members only.

The historical data trend for J Frontier 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.

J Frontier Co Days Payable Chart

J Frontier Co Annual Data
Trend May19 May20 May21 May22 May23 May24 May25 May26
Days Payable
Get a 7-Day Free Trial 17.80 20.14 36.15 37.04 31.80

J Frontier Co Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
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 31.81 36.67 33.36 32.38 29.55

J Frontier Co Days Payable Competitor Comparison

For the Pharmaceutical Retailers subindustry, J Frontier 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.


J Frontier Co Days Payable vs Healthcare Providers & Services Industry

For the Healthcare Providers & Services industry and Healthcare sector, J Frontier Co's Days Payable distribution charts can be found below:

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


TSE:2934
72GF Score
J Frontier Co Ltd TSE:2934
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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J Frontier 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.

J Frontier Co's Days Payable for the fiscal year that ended in May. 2026 is calculated as

Days Payable (A: May. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: May. 2025 ) + Accounts Payable (A: May. 2026 )) / count ) / Cost of Goods Sold (A: May. 2026 )*Days in Period
=( (1112.434 + 1197.429) / 2 ) / 13255.525*365
=1154.9315 / 13255.525*365
=31.80

J Frontier Co's Days Payable for the quarter that ended in Feb. 2026 is calculated as:

Days Payable (Q: Feb. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Nov. 2025 ) + Accounts Payable (Q: Feb. 2026 )) / count ) / Cost of Goods Sold (Q: Feb. 2026 )*Days in Period
=( (1280.691 + 1128.511) / 2 ) / 3394.184*365 / 4
=1204.601 / 3394.184*365 / 4
=32.38

* 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 32.38 mean?
J Frontier Co (TSE:2934) has a Days Payable of 32.38 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 J Frontier Co and its competitors. This is 59% above median its historical median of 20.33. Over the past decade, J Frontier Co's Days Payable has ranged from 11.68 to 37.04. According to the industry distribution chart, J Frontier Co ranks #435 out of 607 companies in the Healthcare Providers & Services industry, placing it in the top 71.7%.
Is J Frontier Co's Days Payable too high?
J Frontier Co's current Days Payable of 32.38 is 59% above median its 10-year median of 20.33. Over the past 10 years, this metric has ranged from a low of 11.68 to a high of 37.04. The Healthcare Providers & Services industry median Days Payable is 57.13. J Frontier Co's value of 32.38 is 43.3% below this industry median. Based on the distribution chart, J Frontier Co ranks #435 out of 607 companies in the Healthcare Providers & Services industry, which is below the industry midpoint. Overall, J Frontier Co has a GF Score™ of 72/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does J Frontier Co's Days Payable compare to competitors?
According to the Healthcare Providers & Services industry distribution chart, J Frontier Co ranks #435 out of 607 companies for Days Payable. This places J Frontier Co in the lower half of its industry. The industry median Days Payable is 57.13. J Frontier Co's value of 32.38 is 43.3% below this benchmark. Historically, J Frontier Co's own Days Payable has ranged from 11.68 to 37.04 over the past decade. While the company's 10-year median is 20.33 vs. the industry median of 57.13, J Frontier 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 Healthcare Providers & Services company?
The median Days Payable among Healthcare Providers & Services companies is 57.13, based on 607 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. J Frontier Co's current Days Payable of 32.38 is 43.3% 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 J Frontier Co and its competitors. For the Healthcare Providers & Services industry, the median Days Payable is 57.13 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. J Frontier Co's current Days Payable is 32.38, which is 59% above median its own 10-year median of 20.33. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is J Frontier Co stock overvalued right now?
Based on GuruFocus' analysis, J Frontier Co (TSE:2934) is currently considered Fairly Valued. The stock's GF Value™ is 円1,794.73, compared to a current price of 円1,740.00 — trading 3% below its estimated fair value. The current Days Payable is 32.38, which is 59% above median its 10-year median of 20.33 and 43.3% below the Healthcare Providers & Services industry median of 57.13. J Frontier Co's overall GF Score™ is 72/100 with 11 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 J Frontier Co (TSE:2934), the current Days Payable is 32.38 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 J Frontier Co (TSE:2934) Overvalued in 2026?

Based on GuruFocus' analysis, J Frontier Co stock appears to be undervalued. The current stock price of 円1,740.00 is trading 3% below its estimated GF Value™ of 円1,794.73. GuruFocus considers J Frontier Co to be Fairly Valued.

Key valuation signals for TSE:2934:

  • Days Payable: 32.38 (59% above median its 10-year median of 20.33)
  • GF Value™: 円1,794.73 vs. price of 円1,740.00 (3% below fair value)
  • GF Score™: 72/100 with 11 warning signs
  • Industry Position: 43.3% below the Healthcare Providers & Services median (#435 of 607)

No single metric tells the full story. See the TSE:2934 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


J Frontier Co Business Description

Other Exchanges R0L:Germany
Address 2-9-9 Shibuya, SANWA Aoyama Building, 8th floor, Shibuya-ku, Tokyo, JPN, 150-0002
J Frontier Co Ltd is engaged in the healthcare sales business, medical care sales business and healthcare marketing business.
72GF Score

Get the complete analysis for TSE:2934

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

円1,740.00
Price
円1,794.73
GF Value