Comforia Residential REIT (TSE:3282) Days Payable: 35.05 (As of Jan. 2026) — Near Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TSE:3282 Comforia Residential REIT Inc TSE:3282
66 GF Score
Price 円105,100.00
GF Value 円118,500.10
Valuation Modestly Undervalued
! 8 Warning Signs
View Full Analysis

What is Comforia Residential REIT Days Payable?

Comforia Residential REIT TSE:3282 66 Days Payable is 35.05 as of Jan. 2026, which is 5% above its 10-year median of 33.42. GuruFocus rates TSE:3282 with a GF Score™ of 66/100 and a GF Value™ of 円118,500.10 (Modestly Undervalued). The stock has 8 warning signs investors should review. Among 548 REITs companies, Comforia Residential REIT ranks worse than 79.93% on this metric.

Comforia Residential REIT's average Accounts Payable for the six months ended in Jan. 2026 was 円991 Mil. Comforia Residential REIT's Cost of Goods Sold for the six months ended in Jan. 2026 was 円5,162 Mil. Hence, Comforia Residential REIT's Days Payable for the six months ended in Jan. 2026 was 35.05.

The historical rank and industry rank for Comforia Residential REIT's Days Payable or its related term are showing as below:

TSE:3282' s Days Payable Range Over the Past 10 Years
Min: 24.25   Med: 33.42   Max: 36.79
Current: 32.91

During the past 13 years, Comforia Residential REIT's highest Days Payable was 36.79. The lowest was 24.25. And the median was 33.42.

TSE:3282's Days Payable is ranked worse than
79.93% of 548 companies
in the REITs industry
Industry Median: 119.435 vs TSE:3282: 32.91

Comforia Residential REIT's Days Payable increased from Jan. 2025 (32.21) to Jan. 2026 (35.05). It may suggest that Comforia Residential REIT delayed paying its suppliers.


Comforia Residential REIT Days Payable Historical Data

* Premium members only.

The historical data trend for Comforia Residential REIT'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.

Comforia Residential REIT Days Payable Chart

Comforia Residential REIT Annual Data
Trend Jul16 Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 28.90 24.25 27.96 34.54 36.05

Comforia Residential REIT Semi-Annual Data
Jul16 Jan17 Jul17 Jan18 Jul18 Jan19 Jul19 Jan20 Jul20 Jan21 Jul21 Jan22 Jul22 Jan23 Jul23 Jan24 Jul24 Jan25 Jul25 Jan26
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 31.67 33.87 32.21 32.99 35.05

TSE:3282 vs AVB, EQR, ESS: Days Payable Comparison

For the REIT - Residential subindustry, Comforia Residential REIT'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.


Comforia Residential REIT Days Payable vs REITs Industry

For the REITs industry and Real Estate sector, Comforia Residential REIT's Days Payable distribution charts can be found below:

* The bar in red indicates where Comforia Residential REIT's Days Payable falls into.


TSE:3282
66GF Score
Comforia Residential REIT Inc TSE:3282
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Comforia Residential REIT 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.

Comforia Residential REIT's Days Payable for the fiscal year that ended in Jul. 2025 is calculated as

Days Payable (A: Jul. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Jul. 2024 ) + Accounts Payable (A: Jul. 2025 )) / count ) / Cost of Goods Sold (A: Jul. 2025 )*Days in Period
=( (1023.62 + 1068.633) / 2 ) / 10592.254*365
=1046.1265 / 10592.254*365
=36.05

Comforia Residential REIT'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: Jul. 2025 ) + Accounts Payable (Q: Jan. 2026 )) / count ) / Cost of Goods Sold (Q: Jan. 2026 )*Days in Period
=( (1068.633 + 914.142) / 2 ) / 5161.88*365 / 2
=991.3875 / 5161.88*365 / 2
=35.05

* 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 35.05 mean?
Comforia Residential REIT (TSE:3282) has a Days Payable of 35.05 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 Comforia Residential REIT and its competitors. This is near median its historical median of 33.42. Over the past decade, Comforia Residential REIT's Days Payable has ranged from 24.25 to 36.79. According to the industry distribution chart, Comforia Residential REIT ranks #438 out of 548 companies in the REITs industry, placing it in the top 79.9%.
Is Comforia Residential REIT's Days Payable too high?
Comforia Residential REIT's current Days Payable of 35.05 is near median its 10-year median of 33.42. Over the past 10 years, this metric has ranged from a low of 24.25 to a high of 36.79. The REITs industry median Days Payable is 119.44. Comforia Residential REIT's value of 35.05 is 70.7% below this industry median. Based on the distribution chart, Comforia Residential REIT ranks #438 out of 548 companies in the REITs industry, which is in the bottom quartile relative to peers. Overall, Comforia Residential REIT has a GF Score™ of 66/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Comforia Residential REIT's Days Payable compare to AVB and EQR?
According to the REITs industry distribution chart, Comforia Residential REIT ranks #438 out of 548 companies for Days Payable. This places Comforia Residential REIT in the lower half of its industry. The industry median Days Payable is 119.44. Comforia Residential REIT's value of 35.05 is 70.7% below this benchmark. Historically, Comforia Residential REIT's own Days Payable has ranged from 24.25 to 36.79 over the past decade. While the company's 10-year median is 33.42 vs. the industry median of 119.44, Comforia Residential REIT 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 REITs company?
The median Days Payable among REITs companies is 119.44, based on 548 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. Comforia Residential REIT's current Days Payable of 35.05 is 70.7% 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 Comforia Residential REIT and its competitors. For the REITs industry, the median Days Payable is 119.44 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Comforia Residential REIT's current Days Payable is 35.05, which is near median its own 10-year median of 33.42. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Comforia Residential REIT stock overvalued right now?
Based on GuruFocus' analysis, Comforia Residential REIT (TSE:3282) is currently considered Modestly Undervalued. The stock's GF Value™ is 円118,500.10, compared to a current price of 円105,100.00 — trading 11.3% below its estimated fair value. The current Days Payable is 35.05, which is near median its 10-year median of 33.42 and 70.7% below the REITs industry median of 119.44. Comforia Residential REIT's overall GF Score™ is 66/100 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 Comforia Residential REIT (TSE:3282), the current Days Payable is 35.05 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.

Is Comforia Residential REIT (TSE:3282) Overvalued in 2026?

Based on GuruFocus' analysis, Comforia Residential REIT stock appears to be undervalued. The current stock price of 円105,100.00 is trading 11.3% below its estimated GF Value™ of 円118,500.10. GuruFocus considers Comforia Residential REIT to be Modestly Undervalued.

Key valuation signals for TSE:3282:

  • Days Payable: 35.05 (near median its 10-year median of 33.42)
  • GF Value™: 円118,500.10 vs. price of 円105,100.00 (11.3% below fair value)
  • GF Score™: 66/100 with 8 warning signs
  • Industry Position: 70.7% below the REITs median (#438 of 548)

No single metric tells the full story. See the TSE:3282 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Comforia Residential REIT Business Description

Industry Real EstateREITs
Address 1-21-1 Dogenzaka, Shibuya-ku, Tokyo, JPN
Comforia Residential REIT Inc is a Japan-based residential real estate investment trust. The company is engaged in investment in residential real estates for lease, real estate backed assets and general leasing properties. It offers leasing properties for singles and small families. The REIT invests in leasing properties located in Tokyo metropolitan and other residential properties in communities in other cities.
66GF Score

Get the complete analysis for TSE:3282

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

円105,100.00
Price
円118,500.10
GF Value