JFLA Holdings (TSE:3069) Days Payable: 39.83 (As of Mar. 2026) — Near Median


TSE:3069 JFLA Holdings Inc TSE:3069
56 GF Score
Price 円153.00
GF Value 円153.15
Valuation Fairly Valued
! 4 Warning Signs
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What is JFLA Holdings Days Payable?

JFLA Holdings TSE:3069 56 Days Payable is 39.83 as of Mar. 2026, which is 7% below its 10-year median of 42.67. GuruFocus rates TSE:3069 with a GF Score™ of 56/100 and a GF Value™ of 円153.15 (Fairly Valued). The stock has 4 warning signs investors should review. Among 351 Restaurants companies, JFLA Holdings ranks better than 58.4% on this metric.

JFLA Holdings's average Accounts Payable for the six months ended in Mar. 2026 was 円5,414 Mil. JFLA Holdings's Cost of Goods Sold for the six months ended in Mar. 2026 was 円24,802 Mil. Hence, JFLA Holdings's Days Payable for the six months ended in Mar. 2026 was 39.83.

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

TSE:3069' s Days Payable Range Over the Past 10 Years
Min: 38.99   Med: 42.67   Max: 47.12
Current: 40.54

During the past 13 years, JFLA Holdings's highest Days Payable was 47.12. The lowest was 38.99. And the median was 42.67.

TSE:3069's Days Payable is ranked better than
58.4% of 351 companies
in the Restaurants industry
Industry Median: 34.74 vs TSE:3069: 40.54

JFLA Holdings's Days Payable increased from Mar. 2025 (39.43) to Mar. 2026 (39.83). It may suggest that JFLA Holdings delayed paying its suppliers.


JFLA Holdings Days Payable Historical Data

* Premium members only.

The historical data trend for JFLA Holdings'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.

JFLA Holdings Days Payable Chart

JFLA Holdings 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 43.70 42.58 47.12 43.06 40.10

JFLA Holdings Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 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 45.86 42.99 39.43 41.72 39.83

TSE:3069 vs MCD, SBUX, YUM: Days Payable Comparison

For the Restaurants subindustry, JFLA Holdings'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.


JFLA Holdings Days Payable vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, JFLA Holdings's Days Payable distribution charts can be found below:

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


TSE:3069
56GF Score
JFLA Holdings Inc TSE:3069
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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JFLA Holdings 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.

JFLA Holdings'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
=( (5285.016 + 5340.426) / 2 ) / 48360.11*365
=5312.721 / 48360.11*365
=40.10

JFLA Holdings'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: Sep. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (5486.61 + 5340.426) / 2 ) / 24802.239*365 / 2
=5413.518 / 24802.239*365 / 2
=39.83

* 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 39.83 mean?
JFLA Holdings (TSE:3069) has a Days Payable of 39.83 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 JFLA Holdings and its competitors. This is near median its historical median of 42.67. Over the past decade, JFLA Holdings' Days Payable has ranged from 38.99 to 47.12. According to the industry distribution chart, JFLA Holdings ranks #146 out of 351 companies in the Restaurants industry, placing it in the top 41.6%.
Is JFLA Holdings' Days Payable too high?
JFLA Holdings' current Days Payable of 39.83 is near median its 10-year median of 42.67. Over the past 10 years, this metric has ranged from a low of 38.99 to a high of 47.12. The Restaurants industry median Days Payable is 34.74. JFLA Holdings' value of 39.83 is 14.7% above this industry median. Based on the distribution chart, JFLA Holdings ranks #146 out of 351 companies in the Restaurants industry, which is above the industry midpoint. Overall, JFLA Holdings has a GF Score™ of 56/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does JFLA Holdings' Days Payable compare to MCD and SBUX?
According to the Restaurants industry distribution chart, JFLA Holdings ranks #146 out of 351 companies for Days Payable. This puts JFLA Holdings in the upper half of its industry. The industry median Days Payable is 34.74. JFLA Holdings' value of 39.83 is 14.7% above this benchmark. Historically, JFLA Holdings' own Days Payable has ranged from 38.99 to 47.12 over the past decade. While the company's 10-year median is 42.67 vs. the industry median of 34.74, JFLA Holdings 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 Restaurants company?
The median Days Payable among Restaurants companies is 34.74, based on 351 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. JFLA Holdings's current Days Payable of 39.83 is 14.7% 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 JFLA Holdings and its competitors. For the Restaurants industry, the median Days Payable is 34.74 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. JFLA Holdings's current Days Payable is 39.83, which is near median its own 10-year median of 42.67. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is JFLA Holdings stock overvalued right now?
Based on GuruFocus' analysis, JFLA Holdings (TSE:3069) is currently considered Fairly Valued. The stock's GF Value™ is 円153.15, compared to a current price of 円153.00 — trading 0.1% below its estimated fair value. The current Days Payable is 39.83, which is near median its 10-year median of 42.67 and 14.7% above the Restaurants industry median of 34.74. JFLA Holdings' overall GF Score™ is 56/100 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 JFLA Holdings (TSE:3069), the current Days Payable is 39.83 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 JFLA Holdings (TSE:3069) Overvalued in 2026?

Based on GuruFocus' analysis, JFLA Holdings stock appears to be undervalued. The current stock price of 円153.00 is trading 0.1% below its estimated GF Value™ of 円153.15. GuruFocus considers JFLA Holdings to be Fairly Valued.

Key valuation signals for TSE:3069:

  • Days Payable: 39.83 (near median its 10-year median of 42.67)
  • GF Value™: 円153.15 vs. price of 円153.00 (0.1% below fair value)
  • GF Score™: 56/100 with 4 warning signs
  • Industry Position: 14.7% above the Restaurants median (#146 of 351)

No single metric tells the full story. See the TSE:3069 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


JFLA Holdings Business Description

Address 1-5-6 Kakigaracho, Nihonbashi, Chuo-ku, Tokyo, JPN
JFLA Holdings Inc operates as a restaurant service provider. The business of the company include operation of eating out franchise and operation of restaurant, production of foods, calf, livestock feed, and dairy products, import and export of food and beverages, manufacture and sale of soft drinks, and wine import and sales. The company has three reportable segments: Consolidated Financial Services; Distribution Business; and Sales Business.
56GF Score

Get the complete analysis for TSE:3069

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

円153.00
Price
円153.15
GF Value