MarketEnterprise Co (TSE:3135) Days Payable: 20.32 (As of Mar. 2026) — 30% Above Median

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TSE:3135 MarketEnterprise Co Ltd TSE:3135
59 GF Score
Price 円1,176.00
GF Value 円1,796.46
Valuation Possible Value Trap
! 4 Warning Signs
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What is MarketEnterprise Co Days Payable?

MarketEnterprise Co TSE:3135 -1.18% 59 Days Payable is 20.32 as of Mar. 2026, which is 30% above its 10-year median of 15.62. GuruFocus rates TSE:3135 with a GF Score™ of 59/100 and a GF Value™ of 円1,796.46 (Possible Value Trap). The stock has 4 warning signs investors should review. Among 1,107 Retail - Cyclical companies, MarketEnterprise Co ranks worse than 83.83% on this metric.

MarketEnterprise Co's average Accounts Payable for the three months ended in Mar. 2026 was 円993 Mil. MarketEnterprise Co's Cost of Goods Sold for the three months ended in Mar. 2026 was 円4,462 Mil. Hence, MarketEnterprise Co's Days Payable for the three months ended in Mar. 2026 was 20.32.

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

TSE:3135' s Days Payable Range Over the Past 10 Years
Min: 2.91   Med: 15.62   Max: 19.21
Current: 19.21

During the past 13 years, MarketEnterprise Co's highest Days Payable was 19.21. The lowest was 2.91. And the median was 15.62.

TSE:3135's Days Payable is ranked worse than
83.83% of 1107 companies
in the Retail - Cyclical industry
Industry Median: 50.55 vs TSE:3135: 19.21

MarketEnterprise Co's Days Payable increased from Mar. 2025 (19.05) to Mar. 2026 (20.32). It may suggest that MarketEnterprise Co delayed paying its suppliers.


MarketEnterprise Co Days Payable Historical Data

* Premium members only.

The historical data trend for MarketEnterprise 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.

MarketEnterprise Co Days Payable Chart

MarketEnterprise Co Annual Data
Trend Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25 Jun26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 15.95 15.29 16.94 17.79 18.47

MarketEnterprise Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 17.68 19.38 19.18 20.32 18.76

TSE:3135 vs AMZN, BABA, PDD: Days Payable Comparison

For the Internet Retail subindustry, MarketEnterprise 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.


MarketEnterprise Co Days Payable vs Retail - Cyclical Industry

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

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


TSE:3135
59GF Score
MarketEnterprise Co Ltd TSE:3135
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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MarketEnterprise 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.

MarketEnterprise Co's Days Payable for the fiscal year that ended in Jun. 2026 is calculated as

Days Payable (A: Jun. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Jun. 2025 ) + Accounts Payable (A: Jun. 2026 )) / count ) / Cost of Goods Sold (A: Jun. 2026 )*Days in Period
=( (887.629 + 949.216) / 2 ) / 18148.323*365
=918.4225 / 18148.323*365
=18.47

MarketEnterprise 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
=( (978.741 + 1008.221) / 2 ) / 4462.422*365 / 4
=993.481 / 4462.422*365 / 4
=20.32

* 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 20.32 mean?
MarketEnterprise Co (TSE:3135) has a Days Payable of 20.32 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 MarketEnterprise Co and its competitors. This is 30% above median its historical median of 15.62. Over the past decade, MarketEnterprise Co's Days Payable has ranged from 2.91 to 19.21. According to the industry distribution chart, MarketEnterprise Co ranks #928 out of 1107 companies in the Retail - Cyclical industry, placing it in the top 83.8%.
Is MarketEnterprise Co's Days Payable too high?
MarketEnterprise Co's current Days Payable of 20.32 is 30% above median its 10-year median of 15.62. Over the past 10 years, this metric has ranged from a low of 2.91 to a high of 19.21. The Retail - Cyclical industry median Days Payable is 50.55. MarketEnterprise Co's value of 20.32 is 59.8% below this industry median. Based on the distribution chart, MarketEnterprise Co ranks #928 out of 1107 companies in the Retail - Cyclical industry, which is in the bottom quartile relative to peers. Overall, MarketEnterprise Co has a GF Score™ of 59/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does MarketEnterprise Co's Days Payable compare to AMZN and BABA?
According to the Retail - Cyclical industry distribution chart, MarketEnterprise Co ranks #928 out of 1107 companies for Days Payable. This places MarketEnterprise Co in the lower half of its industry. The industry median Days Payable is 50.55. MarketEnterprise Co's value of 20.32 is 59.8% below this benchmark. Historically, MarketEnterprise Co's own Days Payable has ranged from 2.91 to 19.21 over the past decade. While the company's 10-year median is 15.62 vs. the industry median of 50.55, MarketEnterprise 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 Retail - Cyclical company?
The median Days Payable among Retail - Cyclical companies is 50.55, based on 1,107 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. MarketEnterprise Co's current Days Payable of 20.32 is 59.8% 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 MarketEnterprise Co and its competitors. For the Retail - Cyclical industry, the median Days Payable is 50.55 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. MarketEnterprise Co's current Days Payable is 20.32, which is 30% above median its own 10-year median of 15.62. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is MarketEnterprise Co stock overvalued right now?
Based on GuruFocus' analysis, MarketEnterprise Co (TSE:3135) is currently considered Possible Value Trap. The stock's GF Value™ is 円1,796.46, compared to a current price of 円1,176.00 — trading 34.5% below its estimated fair value. The current Days Payable is 20.32, which is 30% above median its 10-year median of 15.62 and 59.8% below the Retail - Cyclical industry median of 50.55. MarketEnterprise Co's overall GF Score™ is 59/100 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 MarketEnterprise Co (TSE:3135), the current Days Payable is 20.32 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 MarketEnterprise Co (TSE:3135) Overvalued in 2026?

Based on GuruFocus' analysis, MarketEnterprise Co stock appears to be undervalued. The current stock price of 円1,176.00 is trading 34.5% below its estimated GF Value™ of 円1,796.46. GuruFocus considers MarketEnterprise Co to be Possible Value Trap.

Key valuation signals for TSE:3135:

  • Days Payable: 20.32 (30% above median its 10-year median of 15.62)
  • GF Value™: 円1,796.46 vs. price of 円1,176.00 (34.5% below fair value)
  • GF Score™: 59/100 with 4 warning signs
  • Industry Position: 59.8% below the Retail - Cyclical median (#928 of 1107)

No single metric tells the full story. See the TSE:3135 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


MarketEnterprise Co Business Description

Address 1-10-6 Ginza, Ginza First Building, 2nd and 3rd Floor, Chuo-ku, Tokyo, JPN, 104-0061
MarketEnterprise Co Ltd is an online platform that enables consumers to purchase or sell reusable goods in Japan. The online reuse segment handles the purchase and sale of reused goods online without physical stores. The media segment supports smart consumption by offering internet-based information to consumers. The mobile communications segment, operated through a subsidiary, provides low-cost and easy-to-use communication services. It generates the majority of its revenue from the online reuse segment.
59GF Score

Get the complete analysis for TSE:3135

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

円1,176.00
Price
円1,796.46
GF Value