J.S.B.Co (TSE:3480) Days Payable: 4.85 (As of Apr. 2026) — 24% Above Median


TSE:3480 J.S.B.Co Ltd TSE:3480
67 GF Score
Price 円8,980.00
GF Value 円3,566.56
Valuation Significantly Overvalued
! 4 Warning Signs
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What is J.S.B.Co Days Payable?

J.S.B.Co TSE:3480 67 Days Payable is 4.85 as of Apr. 2026, which is 24% above its 10-year median of 3.92. GuruFocus rates TSE:3480 with a GF Score™ of 67/100 and a GF Value™ of 円3,566.56 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 1,568 Real Estate companies, J.S.B.Co ranks worse than 96.56% on this metric.

J.S.B.Co's average Accounts Payable for the three months ended in Apr. 2026 was 円987 Mil. J.S.B.Co's Cost of Goods Sold for the three months ended in Apr. 2026 was 円18,552 Mil. Hence, J.S.B.Co's Days Payable for the three months ended in Apr. 2026 was 4.85.

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

TSE:3480' s Days Payable Range Over the Past 10 Years
Min: 3.2   Med: 3.92   Max: 5.15
Current: 5.15

During the past 11 years, J.S.B.Co's highest Days Payable was 5.15. The lowest was 3.20. And the median was 3.92.

TSE:3480's Days Payable is ranked worse than
96.56% of 1568 companies
in the Real Estate industry
Industry Median: 94.205 vs TSE:3480: 5.15

J.S.B.Co's Days Payable increased from Apr. 2025 (0.00) to Apr. 2026 (4.85). It may suggest that J.S.B.Co delayed paying its suppliers.


J.S.B.Co Days Payable Historical Data

* Premium members only.

The historical data trend for J.S.B.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.

J.S.B.Co Days Payable Chart

J.S.B.Co Annual Data
Trend Oct16 Oct17 Oct18 Oct19 Oct20 Oct21 Oct22 Oct23 Oct24 Oct25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 4.09 4.14 4.23 4.52 4.57

J.S.B.Co Quarterly Data
Jan21 Apr21 Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Oct24 Apr25 Jul25 Oct25 Jan26 Apr26
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 0.00 5.42 4.79 4.87 4.85

J.S.B.Co Days Payable Competitor Comparison

For the Real Estate - Diversified subindustry, J.S.B.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.


J.S.B.Co Days Payable vs Real Estate Industry

For the Real Estate industry and Real Estate sector, J.S.B.Co's Days Payable distribution charts can be found below:

* The bar in red indicates where J.S.B.Co's Days Payable falls into.


TSE:3480
67GF Score
J.S.B.Co Ltd TSE:3480
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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J.S.B.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.

J.S.B.Co's Days Payable for the fiscal year that ended in Oct. 2025 is calculated as

Days Payable (A: Oct. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Oct. 2024 ) + Accounts Payable (A: Oct. 2025 )) / count ) / Cost of Goods Sold (A: Oct. 2025 )*Days in Period
=( (754.82 + 806.374) / 2 ) / 62361.392*365
=780.597 / 62361.392*365
=4.57

J.S.B.Co's Days Payable for the quarter that ended in Apr. 2026 is calculated as:

Days Payable (Q: Apr. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Jan. 2026 ) + Accounts Payable (Q: Apr. 2026 )) / count ) / Cost of Goods Sold (Q: Apr. 2026 )*Days in Period
=( (880.883 + 1093.215) / 2 ) / 18552.015*365 / 4
=987.049 / 18552.015*365 / 4
=4.85

* 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 4.85 mean?
J.S.B.Co (TSE:3480) has a Days Payable of 4.85 as of Apr. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on J.S.B.Co and its competitors. This is 24% above median its historical median of 3.92. Over the past decade, J.S.B.Co's Days Payable has ranged from 3.20 to 5.15. According to the industry distribution chart, J.S.B.Co ranks #1514 out of 1568 companies in the Real Estate industry, placing it in the top 96.6%.
Is J.S.B.Co's Days Payable too high?
J.S.B.Co's current Days Payable of 4.85 is 24% above median its 10-year median of 3.92. Over the past 10 years, this metric has ranged from a low of 3.20 to a high of 5.15. The Real Estate industry median Days Payable is 94.21. J.S.B.Co's value of 4.85 is 94.9% below this industry median. Based on the distribution chart, J.S.B.Co ranks #1514 out of 1568 companies in the Real Estate industry, which is in the bottom quartile relative to peers. Overall, J.S.B.Co has a GF Score™ of 67/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does J.S.B.Co's Days Payable compare to competitors?
According to the Real Estate industry distribution chart, J.S.B.Co ranks #1514 out of 1568 companies for Days Payable. This places J.S.B.Co in the lower half of its industry. The industry median Days Payable is 94.21. J.S.B.Co's value of 4.85 is 94.9% below this benchmark. Historically, J.S.B.Co's own Days Payable has ranged from 3.20 to 5.15 over the past decade. While the company's 10-year median is 3.92 vs. the industry median of 94.21, J.S.B.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 94.21, based on 1,568 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. J.S.B.Co's current Days Payable of 4.85 is 94.9% 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 J.S.B.Co and its competitors. For the Real Estate industry, the median Days Payable is 94.21 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. J.S.B.Co's current Days Payable is 4.85, which is 24% above median its own 10-year median of 3.92. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is J.S.B.Co stock overvalued right now?
Based on GuruFocus' analysis, J.S.B.Co (TSE:3480) is currently considered Significantly Overvalued. The stock's GF Value™ is 円3,566.56, compared to a current price of 円8,980.00 — trading 151.8% above its estimated fair value. The current Days Payable is 4.85, which is 24% above median its 10-year median of 3.92 and 94.9% below the Real Estate industry median of 94.21. J.S.B.Co's overall GF Score™ is 67/100 with 4 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 J.S.B.Co (TSE:3480), the current Days Payable is 4.85 as of Apr. 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 J.S.B.Co (TSE:3480) Overvalued in 2026?

Based on GuruFocus' analysis, J.S.B.Co stock appears to be overvalued. The current stock price of 円8,980.00 is trading 151.8% above its estimated GF Value™ of 円3,566.56. GuruFocus considers J.S.B.Co to be Significantly Overvalued.

Key valuation signals for TSE:3480:

  • Days Payable: 4.85 (24% above median its 10-year median of 3.92)
  • GF Value™: 円3,566.56 vs. price of 円8,980.00 (151.8% above fair value)
  • GF Score™: 67/100 with 4 warning signs
  • Industry Position: 94.9% below the Real Estate median (#1514 of 1568)

No single metric tells the full story. See the TSE:3480 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


J.S.B.Co Business Description

Address 655 Inabado-cho, Shimogyo-ku, Kyoto Prefecture, Kyoto, JPN, 600-8415
J.S.B.Co Ltd is engaged in the real estate rental management business in Japan. The company provides real estate rental and management services and is involved in planning and proposing apartments mainly aimed at students, and handling the renting of buildings after completion. It also provides building maintenance and tenant support services, property management services from asset management companies, and planning and management services for student dormitories from universities and other organizations.
67GF Score

Get the complete analysis for TSE:3480

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

円8,980.00
Price
円3,566.56
GF Value