J Front Retailing Co (TSE:3086) Days Payable: 281.46 (As of May. 2026) — 18% Above Median


TSE:3086 J Front Retailing Co Ltd TSE:3086
75 GF Score
Price 円3,154.00
GF Value 円2,015.22
Valuation Significantly Overvalued
! 9 Warning Signs
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What is J Front Retailing Co Days Payable?

J Front Retailing Co TSE:3086 -0.60% 75 Days Payable is 281.46 as of May. 2026, which is 18% above its 10-year median of 238.23. GuruFocus rates TSE:3086 with a GF Score™ of 75/100 and a GF Value™ of 円2,015.22 (Significantly Overvalued). The stock has 9 warning signs investors should review. Among 1,097 Retail - Cyclical companies, J Front Retailing Co ranks better than 93.98% on this metric.

J Front Retailing Co's average Accounts Payable for the three months ended in May. 2026 was 円163,260 Mil. J Front Retailing Co's Cost of Goods Sold for the three months ended in May. 2026 was 円52,929 Mil. Hence, J Front Retailing Co's Days Payable for the three months ended in May. 2026 was 281.46.

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

TSE:3086' s Days Payable Range Over the Past 10 Years
Min: 188.7   Med: 238.23   Max: 268.68
Current: 268.68

During the past 13 years, J Front Retailing Co's highest Days Payable was 268.68. The lowest was 188.70. And the median was 238.23.

TSE:3086's Days Payable is ranked better than
93.98% of 1097 companies
in the Retail - Cyclical industry
Industry Median: 51.85 vs TSE:3086: 268.68

J Front Retailing Co's Days Payable increased from May. 2025 (258.63) to May. 2026 (281.46). It may suggest that J Front Retailing Co delayed paying its suppliers.


J Front Retailing Co Days Payable Historical Data

* Premium members only.

The historical data trend for J Front Retailing 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 Front Retailing Co Days Payable Chart

J Front Retailing Co Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 236.56 239.90 245.99 249.97 257.55

J Front Retailing 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 258.63 273.10 280.87 242.77 281.46

TSE:3086 vs DDS, M: Days Payable Comparison

For the Department Stores subindustry, J Front Retailing 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 Front Retailing Co Days Payable vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, J Front Retailing Co's Days Payable distribution charts can be found below:

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


TSE:3086
75GF Score
J Front Retailing Co Ltd TSE:3086
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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J Front Retailing 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 Front Retailing Co's Days Payable for the fiscal year that ended in Feb. 2026 is calculated as

Days Payable (A: Feb. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Feb. 2025 ) + Accounts Payable (A: Feb. 2026 )) / count ) / Cost of Goods Sold (A: Feb. 2026 )*Days in Period
=( (162810 + 161326) / 2 ) / 229682*365
=162068 / 229682*365
=257.55

J Front Retailing Co's Days Payable for the quarter that ended in May. 2026 is calculated as:

Days Payable (Q: May. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Feb. 2026 ) + Accounts Payable (Q: May. 2026 )) / count ) / Cost of Goods Sold (Q: May. 2026 )*Days in Period
=( (161326 + 165194) / 2 ) / 52929*365 / 4
=163260 / 52929*365 / 4
=281.46

* 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 281.46 mean?
J Front Retailing Co (TSE:3086) has a Days Payable of 281.46 as of May. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on J Front Retailing Co and its competitors. This is 18% above median its historical median of 238.23. Over the past decade, J Front Retailing Co's Days Payable has ranged from 188.70 to 268.68. According to the industry distribution chart, J Front Retailing Co ranks #66 out of 1097 companies in the Retail - Cyclical industry, placing it in the top 6%.
Is J Front Retailing Co's Days Payable too high?
J Front Retailing Co's current Days Payable of 281.46 is 18% above median its 10-year median of 238.23. Over the past 10 years, this metric has ranged from a low of 188.70 to a high of 268.68. The Retail - Cyclical industry median Days Payable is 51.85. J Front Retailing Co's value of 281.46 is 442.8% above this industry median. Based on the distribution chart, J Front Retailing Co ranks #66 out of 1097 companies in the Retail - Cyclical industry, which is in the top quartile — a strong position relative to peers. Overall, J Front Retailing Co has a GF Score™ of 75/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does J Front Retailing Co's Days Payable compare to DDS and M?
According to the Retail - Cyclical industry distribution chart, J Front Retailing Co ranks #66 out of 1097 companies for Days Payable. This places J Front Retailing Co in the top 6% of its industry — outperforming the majority of peers. The industry median Days Payable is 51.85. J Front Retailing Co's value of 281.46 is 442.8% above this benchmark. Historically, J Front Retailing Co's own Days Payable has ranged from 188.70 to 268.68 over the past decade. While the company's 10-year median is 238.23 vs. the industry median of 51.85, J Front Retailing 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 51.85, based on 1,097 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 Front Retailing Co's current Days Payable of 281.46 is 442.8% 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 J Front Retailing Co and its competitors. For the Retail - Cyclical industry, the median Days Payable is 51.85 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. J Front Retailing Co's current Days Payable is 281.46, which is 18% above median its own 10-year median of 238.23. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is J Front Retailing Co stock overvalued right now?
Based on GuruFocus' analysis, J Front Retailing Co (TSE:3086) is currently considered Significantly Overvalued. The stock's GF Value™ is 円2,015.22, compared to a current price of 円3,154.00 — trading 56.5% above its estimated fair value. The current Days Payable is 281.46, which is 18% above median its 10-year median of 238.23 and 442.8% above the Retail - Cyclical industry median of 51.85. J Front Retailing Co's overall GF Score™ is 75/100 with 9 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 Front Retailing Co (TSE:3086), the current Days Payable is 281.46 as of May. 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 Front Retailing Co (TSE:3086) Overvalued in 2026?

Based on GuruFocus' analysis, J Front Retailing Co stock appears to be overvalued. The current stock price of 円3,154.00 is trading 56.5% above its estimated GF Value™ of 円2,015.22. GuruFocus considers J Front Retailing Co to be Significantly Overvalued.

Key valuation signals for TSE:3086:

  • Days Payable: 281.46 (18% above median its 10-year median of 238.23)
  • GF Value™: 円2,015.22 vs. price of 円3,154.00 (56.5% above fair value)
  • GF Score™: 75/100 with 9 warning signs
  • Industry Position: 442.8% above the Retail - Cyclical median (#66 of 1097)

No single metric tells the full story. See the TSE:3086 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


J Front Retailing Co Business Description

Other Exchanges 3086:Japan
Address 6-10-1 Ginza, Chuo-ku, Tokyo, JPN, 104-0061
J Front Retailing Co Ltd is a Japanese retail group. The company operates through four segments. The Department Store business sells clothing, household goods, groceries, and miscellaneous items. The Developer segment handles real estate development, sales, management, operations, and interior construction. The Payment and Financial Services segment issues and operates credit cards. The Shopping Center segment develops and manages shopping centers. The Others segment includes wholesale, parking, and leasing businesses. It generates the majority of its revenue from the Department Store Business segment.
75GF Score

Get the complete analysis for TSE:3086

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

円3,154.00
Price
円2,015.22
GF Value