RECOMM Co (TSE:3323) Days Payable: 40.00 (As of Jun. 2026) — 32% Below 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:3323 RECOMM Co Ltd TSE:3323
57 GF Score
Price 円95.00
GF Value 円128.30
Valuation Modestly Undervalued
! 7 Warning Signs
View Full Analysis

What is RECOMM Co Days Payable?

RECOMM Co TSE:3323 +1.06% 57 Days Payable is 40.00 as of Jun. 2026, which is 32% below its 10-year median of 58.94. GuruFocus rates TSE:3323 with a GF Score™ of 57/100 and a GF Value™ of 円128.30 (Modestly Undervalued). The stock has 7 warning signs investors should review. Among 345 Telecommunication Services companies, RECOMM Co ranks worse than 76.81% on this metric.

RECOMM Co's average Accounts Payable for the three months ended in Jun. 2026 was 円1,848 Mil. RECOMM Co's Cost of Goods Sold for the three months ended in Jun. 2026 was 円4,215 Mil. Hence, RECOMM Co's Days Payable for the three months ended in Jun. 2026 was 40.00.

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

TSE:3323' s Days Payable Range Over the Past 10 Years
Min: 47.28   Med: 58.94   Max: 102.01
Current: 48.36

During the past 13 years, RECOMM Co's highest Days Payable was 102.01. The lowest was 47.28. And the median was 58.94.

TSE:3323's Days Payable is ranked worse than
76.81% of 345 companies
in the Telecommunication Services industry
Industry Median: 105.48 vs TSE:3323: 48.36

RECOMM Co's Days Payable declined from Jun. 2025 (51.91) to Jun. 2026 (40.00). It may suggest that RECOMM Co accelerated paying its suppliers.


RECOMM Co Days Payable Historical Data

* Premium members only.

The historical data trend for RECOMM 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.

RECOMM Co Days Payable Chart

RECOMM Co Annual Data
Trend Sep16 Sep17 Sep18 Sep19 Sep20 Sep21 Sep22 Sep23 Sep24 Sep25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 100.10 60.46 63.11 57.41 53.47

RECOMM Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 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 51.91 57.14 54.10 45.78 40.00

TSE:3323 vs VZ, TMUS, T: Days Payable Comparison

For the Telecom Services subindustry, RECOMM 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.


RECOMM Co Days Payable vs Telecommunication Services Industry

For the Telecommunication Services industry and Communication Services sector, RECOMM Co's Days Payable distribution charts can be found below:

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


TSE:3323
57GF Score
RECOMM Co Ltd TSE:3323
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

RECOMM 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.

RECOMM Co's Days Payable for the fiscal year that ended in Sep. 2025 is calculated as

Days Payable (A: Sep. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Sep. 2024 ) + Accounts Payable (A: Sep. 2025 )) / count ) / Cost of Goods Sold (A: Sep. 2025 )*Days in Period
=( (1450.399 + 1460.386) / 2 ) / 9934.727*365
=1455.3925 / 9934.727*365
=53.47

RECOMM Co's Days Payable for the quarter that ended in Jun. 2026 is calculated as:

Days Payable (Q: Jun. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Mar. 2026 ) + Accounts Payable (Q: Jun. 2026 )) / count ) / Cost of Goods Sold (Q: Jun. 2026 )*Days in Period
=( (1769.495 + 1925.808) / 2 ) / 4215.389*365 / 4
=1847.6515 / 4215.389*365 / 4
=40.00

* 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 40.00 mean?
RECOMM Co (TSE:3323) has a Days Payable of 40.00 as of Jun. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on RECOMM Co and its competitors. This is 32% below median its historical median of 58.94. Over the past decade, RECOMM Co's Days Payable has ranged from 47.28 to 102.01. According to the industry distribution chart, RECOMM Co ranks #265 out of 345 companies in the Telecommunication Services industry, placing it in the top 76.8%.
Is RECOMM Co's Days Payable too high?
RECOMM Co's current Days Payable of 40.00 is 32% below median its 10-year median of 58.94. Over the past 10 years, this metric has ranged from a low of 47.28 to a high of 102.01. The Telecommunication Services industry median Days Payable is 105.48. RECOMM Co's value of 40.00 is 62.1% below this industry median. Based on the distribution chart, RECOMM Co ranks #265 out of 345 companies in the Telecommunication Services industry, which is in the bottom quartile relative to peers. Overall, RECOMM Co has a GF Score™ of 57/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does RECOMM Co's Days Payable compare to VZ and TMUS?
According to the Telecommunication Services industry distribution chart, RECOMM Co ranks #265 out of 345 companies for Days Payable. This places RECOMM Co in the lower half of its industry. The industry median Days Payable is 105.48. RECOMM Co's value of 40.00 is 62.1% below this benchmark. Historically, RECOMM Co's own Days Payable has ranged from 47.28 to 102.01 over the past decade. While the company's 10-year median is 58.94 vs. the industry median of 105.48, RECOMM 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 Telecommunication Services company?
The median Days Payable among Telecommunication Services companies is 105.48, based on 345 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. RECOMM Co's current Days Payable of 40.00 is 62.1% 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 RECOMM Co and its competitors. For the Telecommunication Services industry, the median Days Payable is 105.48 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. RECOMM Co's current Days Payable is 40.00, which is 32% below median its own 10-year median of 58.94. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is RECOMM Co stock overvalued right now?
Based on GuruFocus' analysis, RECOMM Co (TSE:3323) is currently considered Modestly Undervalued. The stock's GF Value™ is 円128.30, compared to a current price of 円95.00 — trading 26% below its estimated fair value. The current Days Payable is 40.00, which is 32% below median its 10-year median of 58.94 and 62.1% below the Telecommunication Services industry median of 105.48. RECOMM Co's overall GF Score™ is 57/100 with 7 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 RECOMM Co (TSE:3323), the current Days Payable is 40.00 as of Jun. 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 RECOMM Co (TSE:3323) Overvalued in 2026?

Based on GuruFocus' analysis, RECOMM Co stock appears to be undervalued. The current stock price of 円95.00 is trading 26% below its estimated GF Value™ of 円128.30. GuruFocus considers RECOMM Co to be Modestly Undervalued.

Key valuation signals for TSE:3323:

  • Days Payable: 40.00 (32% below median its 10-year median of 58.94)
  • GF Value™: 円128.30 vs. price of 円95.00 (26% below fair value)
  • GF Score™: 57/100 with 7 warning signs
  • Industry Position: 62.1% below the Telecommunication Services median (#265 of 345)

No single metric tells the full story. See the TSE:3323 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


RECOMM Co Business Description

Address 25-3 Yoyogi 3-chome, Shibuya-ku, Tokyo, JPN
RECOMM Co Ltd is engaged in the sale of business phones, digital multifunction machines, network products, LED lighting, and other eco products. The company is also involved in the sales of mobile terminals and maintenance services.
57GF Score

Get the complete analysis for TSE:3323

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

円95.00
Price
円128.30
GF Value