Polaris Holdings Co (TSE:3010) Days Payable: 76.69 (As of Mar. 2026) — 430% Above Median


TSE:3010 Polaris Holdings Co Ltd TSE:3010
69 GF Score
Price 円199.00
GF Value 円254.64
Valuation Modestly Undervalued
! 8 Warning Signs
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What is Polaris Holdings Co Days Payable?

Polaris Holdings Co TSE:3010 69 Days Payable is 76.69 as of Mar. 2026, which is 430% above its 10-year median of 14.47. GuruFocus rates TSE:3010 with a GF Score™ of 69/100 and a GF Value™ of 円254.64 (Modestly Undervalued). The stock has 8 warning signs investors should review. Among 780 Travel & Leisure companies, Polaris Holdings Co ranks better than 60.13% on this metric.

Polaris Holdings Co's average Accounts Payable for the three months ended in Mar. 2026 was 円411 Mil. Polaris Holdings Co's Cost of Goods Sold for the three months ended in Mar. 2026 was 円489 Mil. Hence, Polaris Holdings Co's Days Payable for the three months ended in Mar. 2026 was 76.69.

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

TSE:3010' s Days Payable Range Over the Past 10 Years
Min: 0.27   Med: 14.47   Max: 279.52
Current: 78

During the past 13 years, Polaris Holdings Co's highest Days Payable was 279.52. The lowest was 0.27. And the median was 14.47.

TSE:3010's Days Payable is ranked better than
60.13% of 780 companies
in the Travel & Leisure industry
Industry Median: 57.215 vs TSE:3010: 78.00

Polaris Holdings Co's Days Payable declined from Mar. 2025 (99.16) to Mar. 2026 (76.69). It may suggest that Polaris Holdings Co accelerated paying its suppliers.


Polaris Holdings Co Days Payable Historical Data

* Premium members only.

The historical data trend for Polaris 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.

Polaris Holdings Co Days Payable Chart

Polaris Holdings Co 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 0.36 279.52 20.87 145.80 86.07

Polaris Holdings 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 99.16 94.69 72.68 63.29 76.69

TSE:3010 vs MAR, HLT, H: Days Payable Comparison

For the Lodging subindustry, Polaris 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.


Polaris Holdings Co Days Payable vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Polaris Holdings Co's Days Payable distribution charts can be found below:

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


TSE:3010
69GF Score
Polaris Holdings Co Ltd TSE:3010
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Polaris Holdings 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.

Polaris Holdings Co'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
=( (486.27 + 428.329) / 2 ) / 1939.215*365
=457.2995 / 1939.215*365
=86.07

Polaris Holdings 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
=( (392.88 + 428.329) / 2 ) / 488.582*365 / 4
=410.6045 / 488.582*365 / 4
=76.69

* 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 76.69 mean?
Polaris Holdings Co (TSE:3010) has a Days Payable of 76.69 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 Polaris Holdings Co and its competitors. This is 430% above median its historical median of 14.47. Over the past decade, Polaris Holdings Co's Days Payable has ranged from 0.27 to 279.52. According to the industry distribution chart, Polaris Holdings Co ranks #311 out of 780 companies in the Travel & Leisure industry, placing it in the top 39.9%.
Is Polaris Holdings Co's Days Payable too high?
Polaris Holdings Co's current Days Payable of 76.69 is 430% above median its 10-year median of 14.47. Over the past 10 years, this metric has ranged from a low of 0.27 to a high of 279.52. The Travel & Leisure industry median Days Payable is 57.22. Polaris Holdings Co's value of 76.69 is 34% above this industry median. Based on the distribution chart, Polaris Holdings Co ranks #311 out of 780 companies in the Travel & Leisure industry, which is above the industry midpoint. Overall, Polaris Holdings Co has a GF Score™ of 69/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Polaris Holdings Co's Days Payable compare to MAR and HLT?
According to the Travel & Leisure industry distribution chart, Polaris Holdings Co ranks #311 out of 780 companies for Days Payable. This puts Polaris Holdings Co in the upper half of its industry. The industry median Days Payable is 57.22. Polaris Holdings Co's value of 76.69 is 34% above this benchmark. Historically, Polaris Holdings Co's own Days Payable has ranged from 0.27 to 279.52 over the past decade. While the company's 10-year median is 14.47 vs. the industry median of 57.22, Polaris 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 Travel & Leisure company?
The median Days Payable among Travel & Leisure companies is 57.22, based on 780 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. Polaris Holdings Co's current Days Payable of 76.69 is 34% 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 Polaris Holdings Co and its competitors. For the Travel & Leisure industry, the median Days Payable is 57.22 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Polaris Holdings Co's current Days Payable is 76.69, which is 430% above median its own 10-year median of 14.47. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Polaris Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, Polaris Holdings Co (TSE:3010) is currently considered Modestly Undervalued. The stock's GF Value™ is 円254.64, compared to a current price of 円199.00 — trading 21.9% below its estimated fair value. The current Days Payable is 76.69, which is 430% above median its 10-year median of 14.47 and 34% above the Travel & Leisure industry median of 57.22. Polaris Holdings Co's overall GF Score™ is 69/100 with 8 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 Polaris Holdings Co (TSE:3010), the current Days Payable is 76.69 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 Polaris Holdings Co (TSE:3010) Overvalued in 2026?

Based on GuruFocus' analysis, Polaris Holdings Co stock appears to be undervalued. The current stock price of 円199.00 is trading 21.9% below its estimated GF Value™ of 円254.64. GuruFocus considers Polaris Holdings Co to be Modestly Undervalued.

Key valuation signals for TSE:3010:

  • Days Payable: 76.69 (430% above median its 10-year median of 14.47)
  • GF Value™: 円254.64 vs. price of 円199.00 (21.9% below fair value)
  • GF Score™: 69/100 with 8 warning signs
  • Industry Position: 34% above the Travel & Leisure median (#311 of 780)

No single metric tells the full story. See the TSE:3010 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Polaris Holdings Co Business Description

Address 1-12-3 Iwamoto-cho, Yamazaki Kyodo Building, Chiyoda-ku, Tokyo, JPN, 101-0032
Polaris Holdings Co Ltd is a Japan-based company. It has two business segments. The Real Estate segment is involved in the leasing, buying, selling, and development of real estate; The Hotel segment deals with hotel management, consulting, and franchising. Some of its hotels include Best Western Hotels, Value The Hotel, Kinuura Grand Hotel, and KOKO Hotels.
69GF Score

Get the complete analysis for TSE:3010

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

円199.00
Price
円254.64
GF Value