ESCON Japan REIT Investment (TSE:2971) Days Payable: 36.64 (As of Jan. 2026) — 15% Above Median

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TSE:2971 ESCON Japan REIT Investment Corp TSE:2971
60 GF Score
Price 円111,800.00
GF Value 円134,535.91
Valuation Modestly Undervalued
! 7 Warning Signs
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What is ESCON Japan REIT Investment Days Payable?

ESCON Japan REIT Investment TSE:2971 -1.32% 60 Days Payable is 36.64 as of Jan. 2026, which is 15% above its 10-year median of 31.79. GuruFocus rates TSE:2971 with a GF Score™ of 60/100 and a GF Value™ of 円134,535.91 (Modestly Undervalued). The stock has 7 warning signs investors should review. Among 540 REITs companies, ESCON Japan REIT Investment ranks worse than 76.48% on this metric.

ESCON Japan REIT Investment's average Accounts Payable for the six months ended in Jan. 2026 was 円228 Mil. ESCON Japan REIT Investment's Cost of Goods Sold for the six months ended in Jan. 2026 was 円1,136 Mil. Hence, ESCON Japan REIT Investment's Days Payable for the six months ended in Jan. 2026 was 36.64.

The historical rank and industry rank for ESCON Japan REIT Investment's Days Payable or its related term are showing as below:

TSE:2971' s Days Payable Range Over the Past 10 Years
Min: 25.73   Med: 31.79   Max: 58.39
Current: 37.76

During the past 7 years, ESCON Japan REIT Investment's highest Days Payable was 58.39. The lowest was 25.73. And the median was 31.79.

TSE:2971's Days Payable is ranked worse than
76.48% of 540 companies
in the REITs industry
Industry Median: 119.555 vs TSE:2971: 37.76

ESCON Japan REIT Investment's Days Payable increased from Jan. 2025 (32.75) to Jan. 2026 (36.64). It may suggest that ESCON Japan REIT Investment delayed paying its suppliers.


ESCON Japan REIT Investment Days Payable Historical Data

* Premium members only.

The historical data trend for ESCON Japan REIT Investment'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.

ESCON Japan REIT Investment Days Payable Chart

ESCON Japan REIT Investment Annual Data
Trend Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Days Payable
Get a 7-Day Free Trial 26.67 49.98 58.39 25.73 32.19

ESCON Japan REIT Investment Semi-Annual Data
Oct17 Apr18 Jan19 Jul19 Jan20 Jul20 Jan21 Jul21 Jan22 Jul22 Jan23 Jul23 Jan24 Jul24 Jan25 Jul25 Jan26
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 28.96 15.02 32.75 40.61 36.64

TSE:2971 vs SPG, O, KIM: Days Payable Comparison

For the REIT - Retail subindustry, ESCON Japan REIT Investment'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.


ESCON Japan REIT Investment Days Payable vs REITs Industry

For the REITs industry and Real Estate sector, ESCON Japan REIT Investment's Days Payable distribution charts can be found below:

* The bar in red indicates where ESCON Japan REIT Investment's Days Payable falls into.


TSE:2971
60GF Score
ESCON Japan REIT Investment Corp TSE:2971
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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ESCON Japan REIT Investment 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.

ESCON Japan REIT Investment's Days Payable for the fiscal year that ended in Jul. 2025 is calculated as

Days Payable (A: Jul. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Jul. 2024 ) + Accounts Payable (A: Jul. 2025 )) / count ) / Cost of Goods Sold (A: Jul. 2025 )*Days in Period
=( (146.747 + 262.536) / 2 ) / 2320.104*365
=204.6415 / 2320.104*365
=32.19

ESCON Japan REIT Investment's Days Payable for the quarter that ended in Jan. 2026 is calculated as:

Days Payable (Q: Jan. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Jul. 2025 ) + Accounts Payable (Q: Jan. 2026 )) / count ) / Cost of Goods Sold (Q: Jan. 2026 )*Days in Period
=( (262.536 + 193.441) / 2 ) / 1135.634*365 / 2
=227.9885 / 1135.634*365 / 2
=36.64

* 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 36.64 mean?
ESCON Japan REIT Investment (TSE:2971) has a Days Payable of 36.64 as of Jan. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on ESCON Japan REIT Investment and its competitors. This is 15% above median its historical median of 31.79. Over the past decade, ESCON Japan REIT Investment's Days Payable has ranged from 25.73 to 58.39. According to the industry distribution chart, ESCON Japan REIT Investment ranks #413 out of 540 companies in the REITs industry, placing it in the top 76.5%.
Is ESCON Japan REIT Investment's Days Payable too high?
ESCON Japan REIT Investment's current Days Payable of 36.64 is 15% above median its 10-year median of 31.79. Over the past 10 years, this metric has ranged from a low of 25.73 to a high of 58.39. The REITs industry median Days Payable is 119.56. ESCON Japan REIT Investment's value of 36.64 is 69.4% below this industry median. Based on the distribution chart, ESCON Japan REIT Investment ranks #413 out of 540 companies in the REITs industry, which is in the bottom quartile relative to peers. Overall, ESCON Japan REIT Investment has a GF Score™ of 60/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does ESCON Japan REIT Investment's Days Payable compare to SPG and O?
According to the REITs industry distribution chart, ESCON Japan REIT Investment ranks #413 out of 540 companies for Days Payable. This places ESCON Japan REIT Investment in the lower half of its industry. The industry median Days Payable is 119.56. ESCON Japan REIT Investment's value of 36.64 is 69.4% below this benchmark. Historically, ESCON Japan REIT Investment's own Days Payable has ranged from 25.73 to 58.39 over the past decade. While the company's 10-year median is 31.79 vs. the industry median of 119.56, ESCON Japan REIT Investment 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 REITs company?
The median Days Payable among REITs companies is 119.56, based on 540 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. ESCON Japan REIT Investment's current Days Payable of 36.64 is 69.4% 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 ESCON Japan REIT Investment and its competitors. For the REITs industry, the median Days Payable is 119.56 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ESCON Japan REIT Investment's current Days Payable is 36.64, which is 15% above median its own 10-year median of 31.79. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ESCON Japan REIT Investment stock overvalued right now?
Based on GuruFocus' analysis, ESCON Japan REIT Investment (TSE:2971) is currently considered Modestly Undervalued. The stock's GF Value™ is 円134,535.91, compared to a current price of 円111,800.00 — trading 16.9% below its estimated fair value. The current Days Payable is 36.64, which is 15% above median its 10-year median of 31.79 and 69.4% below the REITs industry median of 119.56. ESCON Japan REIT Investment's overall GF Score™ is 60/100 with 7 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 ESCON Japan REIT Investment (TSE:2971), the current Days Payable is 36.64 as of Jan. 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 ESCON Japan REIT Investment (TSE:2971) Overvalued in 2026?

Based on GuruFocus' analysis, ESCON Japan REIT Investment stock appears to be undervalued. The current stock price of 円111,800.00 is trading 16.9% below its estimated GF Value™ of 円134,535.91. GuruFocus considers ESCON Japan REIT Investment to be Modestly Undervalued.

Key valuation signals for TSE:2971:

  • Days Payable: 36.64 (15% above median its 10-year median of 31.79)
  • GF Value™: 円134,535.91 vs. price of 円111,800.00 (16.9% below fair value)
  • GF Score™: 60/100 with 7 warning signs
  • Industry Position: 69.4% below the REITs median (#413 of 540)

No single metric tells the full story. See the TSE:2971 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


ESCON Japan REIT Investment Business Description

Industry Real EstateREITs
Address Okura Prestige Tower 20F, 2-10-4 Toranomon, Minato-ku, Tokyo, JPN, 105-0001
ESCON Japan REIT Investment Corp is a Japanese real estate investment trust that invests in lifestyle-related assets. Its main investment is leasehold land properties known as "sokochi," with stable, high-quality commercial facilities occupying the site.
60GF Score

Get the complete analysis for TSE:2971

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

円111,800.00
Price
円134,535.91
GF Value