S ETSE:3423 62 Days Payable is 53.56 as of Mar. 2026, which is 39% below its 10-year median of 88.47. GuruFocus rates TSE:3423 with a GF Score™ of 62/100 and a GF Value™ of 円276.07 (Fairly Valued). The stock has 3 warning signs investors should review. Among 1,709 Construction companies, S E ranks worse than 57.05% on this metric.
S E's average Accounts Payable for the
six
months ended in Mar. 2026 was 円3,165 Mil. S E's Cost of Goods Sold for the
six
months ended in Mar. 2026 was 円10,785 Mil.
Hence, S E's Days Payable for the
six
months ended in Mar. 2026 was 53.56.
The historical rank and industry rank for S E's Days Payable or its related term are showing as below:
TSE:3423'
s Days Payable Range Over the Past 10 Years
Min: 65.41 Med: 88.47 Max: 106.08
Current: 65.41
During the past 13 years, S E's highest Days Payable was 106.08. The lowest was 65.41. And the median was 88.47.
TSE:3423's Days Payable is ranked worse than 57.05% of 1709
companies
in the Construction industry
Industry Median: 76.67
vs TSE:3423: 65.41
S E's Days Payable
declined
from Mar. 2025 (61.23) to Mar. 2026 (53.56).
It may suggest that S Eaccelerated paying its suppliers.
S E Days Payable Related Terms
S E Days Payable Historical Data
* Premium members only.
The historical data trend for S E'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.
TSE:3423 vs PWR, FIX, EME: Days Payable Comparison
For the Engineering & Construction subindustry, S E'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.
S E Days Payable vs Construction Industry
For the Construction industry and Industrials sector, S E's Days Payable distribution charts can be found below:
* The bar in red indicates where S E's Days Payable falls into.
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.
S E's Days Payable for the fiscal year that ended in Mar. 2026 is calculated as
* 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.
S E (TSE:3423) has a Days Payable of 53.56 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 S E and its competitors. This is 39% below median its historical median of 88.47. Over the past decade, S E's Days Payable has ranged from 65.41 to 106.08. According to the industry distribution chart, S E ranks #975 out of 1709 companies in the Construction industry, placing it in the top 57.1%.
Is S E's Days Payable too high?
S E's current Days Payable of 53.56 is 39% below median its 10-year median of 88.47. Over the past 10 years, this metric has ranged from a low of 65.41 to a high of 106.08. The Construction industry median Days Payable is 76.67. S E's value of 53.56 is 30.1% below this industry median. Based on the distribution chart, S E ranks #975 out of 1709 companies in the Construction industry, which is below the industry midpoint. Overall, S E has a GF Score™ of 62/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does S E's Days Payable compare to PWR and FIX?
According to the Construction industry distribution chart, S E ranks #975 out of 1709 companies for Days Payable. This places S E in the lower half of its industry. The industry median Days Payable is 76.67. S E's value of 53.56 is 30.1% below this benchmark. Historically, S E's own Days Payable has ranged from 65.41 to 106.08 over the past decade. While the company's 10-year median is 88.47 vs. the industry median of 76.67, S E 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 Construction company?
The median Days Payable among Construction companies is 76.67, based on 1,709 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. S E's current Days Payable of 53.56 is 30.1% 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 S E and its competitors. For the Construction industry, the median Days Payable is 76.67 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. S E's current Days Payable is 53.56, which is 39% below median its own 10-year median of 88.47. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is S E stock overvalued right now?
Based on GuruFocus' analysis, S E (TSE:3423) is currently considered Fairly Valued. The stock's GF Value™ is 円276.07, compared to a current price of 円269.00 — trading 2.6% below its estimated fair value. The current Days Payable is 53.56, which is 39% below median its 10-year median of 88.47 and 30.1% below the Construction industry median of 76.67. S E's overall GF Score™ is 62/100 with 3 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 S E (TSE:3423), the current Days Payable is 53.56 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 S E (TSE:3423) Overvalued in 2026?
Based on GuruFocus' analysis, S E stock appears to be undervalued.
The current stock price of 円269.00 is trading 2.6% below its estimated GF Value™ of 円276.07.
GuruFocus considers S E to be Fairly Valued.
Key valuation signals for TSE:3423:
Days Payable: 53.56 (39% below median its 10-year median of 88.47)
GF Value™: 円276.07 vs. price of 円269.00 (2.6% below fair value)
Industry Position: 30.1% below the Construction median (#975 of 1709)
No single metric tells the full story. See the TSE:3423 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
S E Corp is engaged in the business of environment and disaster prevention. It provides products for landslide prevention and greening system. The company supplies metal components for concrete forming. It also provides construction consulting services. The company divides its business into four reportable segments: Manufacturing and sales of construction equipment and materials, Manufacturing and sales of building materials, Construction consultancy business, and Repair and reinforcement work business.
62GF Score
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