Booking Resort Co (TSE:324A) Days Payable: 3.10 (As of Jan. 2026) — 30% Above Median

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TSE:324A Booking Resort Co Ltd TSE:324A
20 GF Score
Price 円703.00
! 1 Warning Sign
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What is Booking Resort Co Days Payable?

Booking Resort Co TSE:324A +0.43% 20 Days Payable is 3.10 as of Jan. 2026, which is 30% above its 10-year median of 2.39. GuruFocus rates TSE:324A with a GF Score™ of 20/100. The stock has 1 warning sign investors should review. Among 777 Travel & Leisure companies, Booking Resort Co ranks worse than 97.94% on this metric.

Booking Resort Co's average Accounts Payable for the three months ended in Jan. 2026 was 円5 Mil. Booking Resort Co's Cost of Goods Sold for the three months ended in Jan. 2026 was 円134 Mil. Hence, Booking Resort Co's Days Payable for the three months ended in Jan. 2026 was 3.10.

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

TSE:324A' s Days Payable Range Over the Past 10 Years
Min: 1.81   Med: 2.39   Max: 4.73
Current: 3.05

During the past 4 years, Booking Resort Co's highest Days Payable was 4.73. The lowest was 1.81. And the median was 2.39.

TSE:324A's Days Payable is ranked worse than
97.94% of 777 companies
in the Travel & Leisure industry
Industry Median: 57.32 vs TSE:324A: 3.05

Booking Resort Co's Days Payable increased from Oct. 2024 (0.00) to Jan. 2026 (3.10). It may suggest that Booking Resort Co delayed paying its suppliers.


Booking Resort Co Days Payable Historical Data

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The historical data trend for Booking Resort 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.

Booking Resort Co Days Payable Chart

Booking Resort Co Annual Data
Trend Apr23 Apr24 Apr25 Apr26
Days Payable
4.73 1.81 1.86 2.91

Booking Resort Co Quarterly Data
Apr23 Apr24 Oct24 Apr25 Jul25 Oct25 Jan26 Apr26
Days Payable Get a 7-Day Free Trial 0.00 2.98 3.21 3.10 3.05

TSE:324A vs BKNG, ABNB, RCL: Days Payable Comparison

For the Travel Services subindustry, Booking Resort 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.


Booking Resort Co Days Payable vs Travel & Leisure Industry

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

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


TSE:324A
20GF Score
Booking Resort Co Ltd TSE:324A
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Booking Resort 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.

Booking Resort Co's Days Payable for the fiscal year that ended in Apr. 2026 is calculated as

Days Payable (A: Apr. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Apr. 2025 ) + Accounts Payable (A: Apr. 2026 )) / count ) / Cost of Goods Sold (A: Apr. 2026 )*Days in Period
=( (3.301 + 4.877) / 2 ) / 512.005*365
=4.089 / 512.005*365
=2.91

Booking Resort Co'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: Oct. 2025 ) + Accounts Payable (Q: Jan. 2026 )) / count ) / Cost of Goods Sold (Q: Jan. 2026 )*Days in Period
=( (4.348 + 4.763) / 2 ) / 133.896*365 / 4
=4.5555 / 133.896*365 / 4
=3.10

* 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 3.10 mean?
Booking Resort Co (TSE:324A) has a Days Payable of 3.10 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 Booking Resort Co and its competitors. This is 30% above median its historical median of 2.39. Over the past decade, Booking Resort Co's Days Payable has ranged from 1.81 to 4.73. According to the industry distribution chart, Booking Resort Co ranks #761 out of 777 companies in the Travel & Leisure industry, placing it in the top 97.9%.
Is Booking Resort Co's Days Payable too high?
Booking Resort Co's current Days Payable of 3.10 is 30% above median its 10-year median of 2.39. Over the past 10 years, this metric has ranged from a low of 1.81 to a high of 4.73. The Travel & Leisure industry median Days Payable is 57.32. Booking Resort Co's value of 3.10 is 94.6% below this industry median. Based on the distribution chart, Booking Resort Co ranks #761 out of 777 companies in the Travel & Leisure industry, which is in the bottom quartile relative to peers. Overall, Booking Resort Co has a GF Score™ of 20/100, reflecting its overall financial health beyond just this single metric.
How does Booking Resort Co's Days Payable compare to BKNG and ABNB?
According to the Travel & Leisure industry distribution chart, Booking Resort Co ranks #761 out of 777 companies for Days Payable. This places Booking Resort Co in the lower half of its industry. The industry median Days Payable is 57.32. Booking Resort Co's value of 3.10 is 94.6% below this benchmark. Historically, Booking Resort Co's own Days Payable has ranged from 1.81 to 4.73 over the past decade. While the company's 10-year median is 2.39 vs. the industry median of 57.32, Booking Resort 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 Travel & Leisure company?
The median Days Payable among Travel & Leisure companies is 57.32, based on 777 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. Booking Resort Co's current Days Payable of 3.10 is 94.6% 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 Booking Resort Co and its competitors. For the Travel & Leisure industry, the median Days Payable is 57.32 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Booking Resort Co's current Days Payable is 3.10, which is 30% above median its own 10-year median of 2.39. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Booking Resort Co stock overvalued right now?
Booking Resort Co (TSE:324A) has a current Days Payable of 3.10. The current Days Payable is 3.10, which is 30% above median its 10-year median of 2.39 and 94.6% below the Travel & Leisure industry median of 57.32. Booking Resort Co's overall GF Score™ is 20/100 with 1 warning sign 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 Booking Resort Co (TSE:324A), the current Days Payable is 3.10 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.

Booking Resort Co Business Description

Address 2-6-20 Umeda, 15th Floor, Osaka Kita-ku, Osaka, JPN, 530-0001
Booking Resort Co Ltd is engaged in Customer attraction support business to obtain accommodation reservations from travelers and Resort accommodation management business.
20GF Score

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

円703.00
Price