G-Factory Co (TSE:3474) Days Payable: 12.18 (As of Dec. 2025) — 34% Below Median

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TSE:3474 G-Factory Co Ltd TSE:3474
65 GF Score
Price 円559.00
GF Value 円618.75
Valuation Modestly Undervalued
! 3 Warning Signs
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What is G-Factory Co Days Payable?

G-Factory Co TSE:3474 +1.64% 65 Days Payable is 12.18 as of Dec. 2025, which is 34% below its 10-year median of 18.54. GuruFocus rates TSE:3474 with a GF Score™ of 65/100 and a GF Value™ of 円618.75 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 1,572 Real Estate companies, G-Factory Co ranks worse than 90.59% on this metric.

G-Factory Co's average Accounts Payable for the three months ended in Dec. 2025 was 円115 Mil. G-Factory Co's Cost of Goods Sold for the three months ended in Dec. 2025 was 円859 Mil. Hence, G-Factory Co's Days Payable for the three months ended in Dec. 2025 was 12.18.

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

TSE:3474' s Days Payable Range Over the Past 10 Years
Min: 12.5   Med: 18.54   Max: 54.61
Current: 14.08

During the past 11 years, G-Factory Co's highest Days Payable was 54.61. The lowest was 12.50. And the median was 18.54.

TSE:3474's Days Payable is ranked worse than
90.59% of 1572 companies
in the Real Estate industry
Industry Median: 93.66 vs TSE:3474: 14.08

G-Factory Co's Days Payable increased from Dec. 2024 (0.00) to Dec. 2025 (12.18). It may suggest that G-Factory Co delayed paying its suppliers.


G-Factory Co Days Payable Historical Data

* Premium members only.

The historical data trend for G-Factory 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.

G-Factory Co Days Payable Chart

G-Factory Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 15.67 19.53 19.08 17.37 17.99

G-Factory Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 17.02 14.74 12.84 12.18 15.19

TSE:3474 vs CBRE, BEKE, JLL: Days Payable Comparison

For the Real Estate Services subindustry, G-Factory 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.


G-Factory Co Days Payable vs Real Estate Industry

For the Real Estate industry and Real Estate sector, G-Factory Co's Days Payable distribution charts can be found below:

* The bar in red indicates where G-Factory Co's Days Payable falls into.


TSE:3474
65GF Score
G-Factory Co Ltd TSE:3474
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

G-Factory 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.

G-Factory Co's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as

Days Payable (A: Dec. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Dec. 2024 ) + Accounts Payable (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (168.055 + 0) / 1 ) / 3409.277*365
=168.055 / 3409.277*365
=17.99

G-Factory Co's Days Payable for the quarter that ended in Dec. 2025 is calculated as:

Days Payable (Q: Dec. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Sep. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (114.635 + 0) / 1 ) / 859.086*365 / 4
=114.635 / 859.086*365 / 4
=12.18

* 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 12.18 mean?
G-Factory Co (TSE:3474) has a Days Payable of 12.18 as of Dec. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on G-Factory Co and its competitors. This is 34% below median its historical median of 18.54. Over the past decade, G-Factory Co's Days Payable has ranged from 12.50 to 54.61. According to the industry distribution chart, G-Factory Co ranks #1424 out of 1572 companies in the Real Estate industry, placing it in the top 90.6%.
Is G-Factory Co's Days Payable too high?
G-Factory Co's current Days Payable of 12.18 is 34% below median its 10-year median of 18.54. Over the past 10 years, this metric has ranged from a low of 12.50 to a high of 54.61. The Real Estate industry median Days Payable is 93.66. G-Factory Co's value of 12.18 is 87% below this industry median. Based on the distribution chart, G-Factory Co ranks #1424 out of 1572 companies in the Real Estate industry, which is in the bottom quartile relative to peers. Overall, G-Factory Co has a GF Score™ of 65/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does G-Factory Co's Days Payable compare to CBRE and BEKE?
According to the Real Estate industry distribution chart, G-Factory Co ranks #1424 out of 1572 companies for Days Payable. This places G-Factory Co in the lower half of its industry. The industry median Days Payable is 93.66. G-Factory Co's value of 12.18 is 87% below this benchmark. Historically, G-Factory Co's own Days Payable has ranged from 12.50 to 54.61 over the past decade. While the company's 10-year median is 18.54 vs. the industry median of 93.66, G-Factory 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 Real Estate company?
The median Days Payable among Real Estate companies is 93.66, based on 1,572 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. G-Factory Co's current Days Payable of 12.18 is 87% 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 G-Factory Co and its competitors. For the Real Estate industry, the median Days Payable is 93.66 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. G-Factory Co's current Days Payable is 12.18, which is 34% below median its own 10-year median of 18.54. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is G-Factory Co stock overvalued right now?
Based on GuruFocus' analysis, G-Factory Co (TSE:3474) is currently considered Modestly Undervalued. The stock's GF Value™ is 円618.75, compared to a current price of 円559.00 — trading 9.7% below its estimated fair value. The current Days Payable is 12.18, which is 34% below median its 10-year median of 18.54 and 87% below the Real Estate industry median of 93.66. G-Factory Co's overall GF Score™ is 65/100 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 G-Factory Co (TSE:3474), the current Days Payable is 12.18 as of Dec. 2025. 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 G-Factory Co (TSE:3474) Overvalued in 2026?

Based on GuruFocus' analysis, G-Factory Co stock appears to be undervalued. The current stock price of 円559.00 is trading 9.7% below its estimated GF Value™ of 円618.75. GuruFocus considers G-Factory Co to be Modestly Undervalued.

Key valuation signals for TSE:3474:

  • Days Payable: 12.18 (34% below median its 10-year median of 18.54)
  • GF Value™: 円618.75 vs. price of 円559.00 (9.7% below fair value)
  • GF Score™: 65/100 with 3 warning signs
  • Industry Position: 87% below the Real Estate median (#1424 of 1572)

No single metric tells the full story. See the TSE:3474 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


G-Factory Co Business Description

Address Nishi-Shinjuku 1-25-1, Shinjuku-ku, Shinjuku Center Building 33th Floor, Tokyo, JPN, 163-0633
G-Factory Co Ltd is engaged in real estate business. It provides leasing of property for small and medium-sized enterprises and restaurant businesses. It also provides management support for restaurants that develop store type services. It also offers other support services, including property information, interior equipment, whole, overseas store opening, maintenance, and leave/M&A support services.
65GF Score

Get the complete analysis for TSE:3474

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

円559.00
Price
円618.75
GF Value