JM Holdings Co (TSE:3539) Days Payable: 26.08 (As of Jan. 2026) — Near Median


TSE:3539 JM Holdings Co Ltd TSE:3539
77 GF Score
Price 円1,261.00
GF Value 円1,453.10
Valuation Modestly Undervalued
! 2 Warning Signs
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What is JM Holdings Co Days Payable?

JM Holdings Co TSE:3539 -0.55% 77 Days Payable is 26.08 as of Jan. 2026, which is 1% below its 10-year median of 26.41. GuruFocus rates TSE:3539 with a GF Score™ of 77/100 and a GF Value™ of 円1,453.10 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 305 Retail - Defensive companies, JM Holdings Co ranks worse than 77.7% on this metric.

JM Holdings Co's average Accounts Payable for the three months ended in Jan. 2026 was 円10,962 Mil. JM Holdings Co's Cost of Goods Sold for the three months ended in Jan. 2026 was 円38,349 Mil. Hence, JM Holdings Co's Days Payable for the three months ended in Jan. 2026 was 26.08.

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

TSE:3539' s Days Payable Range Over the Past 10 Years
Min: 23.86   Med: 26.41   Max: 33.25
Current: 25.7

During the past 11 years, JM Holdings Co's highest Days Payable was 33.25. The lowest was 23.86. And the median was 26.41.

TSE:3539's Days Payable is ranked worse than
77.7% of 305 companies
in the Retail - Defensive industry
Industry Median: 43.4 vs TSE:3539: 25.70

JM Holdings Co's Days Payable increased from Jan. 2025 (21.92) to Jan. 2026 (26.08). It may suggest that JM Holdings Co delayed paying its suppliers.


JM Holdings Co Days Payable Historical Data

* Premium members only.

The historical data trend for JM Holdings 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.

JM Holdings Co Days Payable Chart

JM Holdings Co 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 30.21 33.25 28.63 24.48 24.01

JM Holdings Co Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 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 24.53 25.50 24.48 26.08 28.21

TSE:3539 vs KR: Days Payable Comparison

For the Grocery Stores subindustry, JM Holdings 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.


JM Holdings Co Days Payable vs Retail - Defensive Industry

For the Retail - Defensive industry and Consumer Defensive sector, JM Holdings Co's Days Payable distribution charts can be found below:

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


TSE:3539
77GF Score
JM Holdings Co Ltd TSE:3539
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

JM Holdings 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.

JM Holdings Co'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
=( (8452 + 9013) / 2 ) / 132767*365
=8732.5 / 132767*365
=24.01

JM Holdings Co'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: Oct. 2025 ) + Accounts Payable (Q: Jan. 2026 )) / count ) / Cost of Goods Sold (Q: Jan. 2026 )*Days in Period
=( (9292 + 12631) / 2 ) / 38349*365 / 4
=10961.5 / 38349*365 / 4
=26.08

* 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 26.08 mean?
JM Holdings Co (TSE:3539) has a Days Payable of 26.08 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 JM Holdings Co and its competitors. This is near median its historical median of 26.41. Over the past decade, JM Holdings Co's Days Payable has ranged from 23.86 to 33.25. According to the industry distribution chart, JM Holdings Co ranks #237 out of 305 companies in the Retail - Defensive industry, placing it in the top 77.7%.
Is JM Holdings Co's Days Payable too high?
JM Holdings Co's current Days Payable of 26.08 is near median its 10-year median of 26.41. Over the past 10 years, this metric has ranged from a low of 23.86 to a high of 33.25. The Retail - Defensive industry median Days Payable is 43.40. JM Holdings Co's value of 26.08 is 39.9% below this industry median. Based on the distribution chart, JM Holdings Co ranks #237 out of 305 companies in the Retail - Defensive industry, which is in the bottom quartile relative to peers. Overall, JM Holdings Co has a GF Score™ of 77/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does JM Holdings Co's Days Payable compare to KR?
According to the Retail - Defensive industry distribution chart, JM Holdings Co ranks #237 out of 305 companies for Days Payable. This places JM Holdings Co in the lower half of its industry. The industry median Days Payable is 43.40. JM Holdings Co's value of 26.08 is 39.9% below this benchmark. Historically, JM Holdings Co's own Days Payable has ranged from 23.86 to 33.25 over the past decade. While the company's 10-year median is 26.41 vs. the industry median of 43.40, JM Holdings 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 Retail - Defensive company?
The median Days Payable among Retail - Defensive companies is 43.40, based on 305 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. JM Holdings Co's current Days Payable of 26.08 is 39.9% 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 JM Holdings Co and its competitors. For the Retail - Defensive industry, the median Days Payable is 43.40 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. JM Holdings Co's current Days Payable is 26.08, which is near median its own 10-year median of 26.41. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is JM Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, JM Holdings Co (TSE:3539) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,453.10, compared to a current price of 円1,261.00 — trading 13.2% below its estimated fair value. The current Days Payable is 26.08, which is near median its 10-year median of 26.41 and 39.9% below the Retail - Defensive industry median of 43.40. JM Holdings Co's overall GF Score™ is 77/100 with 2 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 JM Holdings Co (TSE:3539), the current Days Payable is 26.08 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 JM Holdings Co (TSE:3539) Overvalued in 2026?

Based on GuruFocus' analysis, JM Holdings Co stock appears to be undervalued. The current stock price of 円1,261.00 is trading 13.2% below its estimated GF Value™ of 円1,453.10. GuruFocus considers JM Holdings Co to be Modestly Undervalued.

Key valuation signals for TSE:3539:

  • Days Payable: 26.08 (near median its 10-year median of 26.41)
  • GF Value™: 円1,453.10 vs. price of 円1,261.00 (13.2% below fair value)
  • GF Score™: 77/100 with 2 warning signs
  • Industry Position: 39.9% below the Retail - Defensive median (#237 of 305)

No single metric tells the full story. See the TSE:3539 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


JM Holdings Co Business Description

Address Tsuchiura-shi wholesale Town 2-3, 30 Ibaraki prefecture, Ibaraki, JPN, 300-0847
JM Holdings Co Ltd operates food supermarkets that retail meat products, fresh vegetables, fishes and other daily food products. The company also manages beef barbecue restaurants. It offers meat products, including meat processed goods, and frozen and refrigerated processed products, as well as meat of cow, chicken, and ham, as well as pork; food products comprising seasonings, processed foods, rice, bread, sake, noodles, eggs, dairy products; and vegetables, fruits, vegetables and fruits processed products, fresh juices, and cakes. It also provides fish products, sushi, dried fish, seaweed, shellfish, crustaceans, marine processing; and prepared foods, including lunch and fried foods, and tonkatsu, as well as salads, boiled foods, pottery, steamed foods.
77GF Score

Get the complete analysis for TSE:3539

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

円1,261.00
Price
円1,453.10
GF Value