Baroque Japan (TSE:3548) Days Payable: 37.05 (As of Feb. 2026) — 18% Below Median


TSE:3548 Baroque Japan Ltd TSE:3548
62 GF Score
Price 円742.00
GF Value 円699.22
Valuation Fairly Valued
! 9 Warning Signs
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What is Baroque Japan Days Payable?

Baroque Japan TSE:3548 -0.54% 62 Days Payable is 37.05 as of Feb. 2026, which is 18% below its 10-year median of 45.35. GuruFocus rates TSE:3548 with a GF Score™ of 62/100 and a GF Value™ of 円699.22 (Fairly Valued). The stock has 9 warning signs investors should review. Among 1,098 Retail - Cyclical companies, Baroque Japan ranks worse than 57.74% on this metric.

Baroque Japan's average Accounts Payable for the six months ended in Feb. 2026 was 円2,202 Mil. Baroque Japan's Cost of Goods Sold for the six months ended in Feb. 2026 was 円10,846 Mil. Hence, Baroque Japan's Days Payable for the six months ended in Feb. 2026 was 37.05.

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

TSE:3548' s Days Payable Range Over the Past 10 Years
Min: 36.9   Med: 45.35   Max: 59.14
Current: 43.85

During the past 11 years, Baroque Japan's highest Days Payable was 59.14. The lowest was 36.90. And the median was 45.35.

TSE:3548's Days Payable is ranked worse than
57.74% of 1098 companies
in the Retail - Cyclical industry
Industry Median: 51.755 vs TSE:3548: 43.85

Baroque Japan's Days Payable declined from Feb. 2025 (41.22) to Feb. 2026 (37.05). It may suggest that Baroque Japan accelerated paying its suppliers.


Baroque Japan Days Payable Historical Data

* Premium members only.

The historical data trend for Baroque Japan'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.

Baroque Japan Days Payable Chart

Baroque Japan Annual Data
Trend Jan16 Jan17 Jan18 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 49.86 45.35 36.90 38.44 43.69

Baroque Japan Semi-Annual Data
Jan16 Jul16 Jan17 Jul17 Jan18 Jul18 Aug19 Feb20 Aug20 Feb21 Aug21 Feb22 Aug22 Feb23 Aug23 Feb24 Aug24 Feb25 Aug25 Feb26
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 34.93 41.23 41.22 51.59 37.05

TSE:3548 vs TJX, ROST, BURL: Days Payable Comparison

For the Apparel Retail subindustry, Baroque Japan'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.


Baroque Japan Days Payable vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Baroque Japan's Days Payable distribution charts can be found below:

* The bar in red indicates where Baroque Japan's Days Payable falls into.


TSE:3548
62GF Score
Baroque Japan Ltd TSE:3548
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Baroque Japan 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.

Baroque Japan's Days Payable for the fiscal year that ended in Feb. 2026 is calculated as

Days Payable (A: Feb. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Feb. 2025 ) + Accounts Payable (A: Feb. 2026 )) / count ) / Cost of Goods Sold (A: Feb. 2026 )*Days in Period
=( (3010 + 1915) / 2 ) / 20572*365
=2462.5 / 20572*365
=43.69

Baroque Japan's Days Payable for the quarter that ended in Feb. 2026 is calculated as:

Days Payable (Q: Feb. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Aug. 2025 ) + Accounts Payable (Q: Feb. 2026 )) / count ) / Cost of Goods Sold (Q: Feb. 2026 )*Days in Period
=( (2489 + 1915) / 2 ) / 10846*365 / 2
=2202 / 10846*365 / 2
=37.05

* 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 37.05 mean?
Baroque Japan (TSE:3548) has a Days Payable of 37.05 as of Feb. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Baroque Japan and its competitors. This is 18% below median its historical median of 45.35. Over the past decade, Baroque Japan's Days Payable has ranged from 36.90 to 59.14. According to the industry distribution chart, Baroque Japan ranks #634 out of 1098 companies in the Retail - Cyclical industry, placing it in the top 57.7%.
Is Baroque Japan's Days Payable too high?
Baroque Japan's current Days Payable of 37.05 is 18% below median its 10-year median of 45.35. Over the past 10 years, this metric has ranged from a low of 36.90 to a high of 59.14. The Retail - Cyclical industry median Days Payable is 51.76. Baroque Japan's value of 37.05 is 28.4% below this industry median. Based on the distribution chart, Baroque Japan ranks #634 out of 1098 companies in the Retail - Cyclical industry, which is below the industry midpoint. Overall, Baroque Japan has a GF Score™ of 62/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Baroque Japan's Days Payable compare to TJX and ROST?
According to the Retail - Cyclical industry distribution chart, Baroque Japan ranks #634 out of 1098 companies for Days Payable. This places Baroque Japan in the lower half of its industry. The industry median Days Payable is 51.76. Baroque Japan's value of 37.05 is 28.4% below this benchmark. Historically, Baroque Japan's own Days Payable has ranged from 36.90 to 59.14 over the past decade. While the company's 10-year median is 45.35 vs. the industry median of 51.76, Baroque Japan 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 - Cyclical company?
The median Days Payable among Retail - Cyclical companies is 51.76, based on 1,098 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. Baroque Japan's current Days Payable of 37.05 is 28.4% 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 Baroque Japan and its competitors. For the Retail - Cyclical industry, the median Days Payable is 51.76 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Baroque Japan's current Days Payable is 37.05, which is 18% below median its own 10-year median of 45.35. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Baroque Japan stock overvalued right now?
Based on GuruFocus' analysis, Baroque Japan (TSE:3548) is currently considered Fairly Valued. The stock's GF Value™ is 円699.22, compared to a current price of 円742.00 — trading 6.1% above its estimated fair value. The current Days Payable is 37.05, which is 18% below median its 10-year median of 45.35 and 28.4% below the Retail - Cyclical industry median of 51.76. Baroque Japan's overall GF Score™ is 62/100 with 9 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 Baroque Japan (TSE:3548), the current Days Payable is 37.05 as of Feb. 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 Baroque Japan (TSE:3548) Overvalued in 2026?

Based on GuruFocus' analysis, Baroque Japan stock appears to be overvalued. The current stock price of 円742.00 is trading 6.1% above its estimated GF Value™ of 円699.22. GuruFocus considers Baroque Japan to be Fairly Valued.

Key valuation signals for TSE:3548:

  • Days Payable: 37.05 (18% below median its 10-year median of 45.35)
  • GF Value™: 円699.22 vs. price of 円742.00 (6.1% above fair value)
  • GF Score™: 62/100 with 9 warning signs
  • Industry Position: 28.4% below the Retail - Cyclical median (#634 of 1098)

No single metric tells the full story. See the TSE:3548 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Baroque Japan Business Description

Address 4-7-7 Aobadai, Sumitomo Realty & Development Aobadai Hills, Meguro-ku, Tokyo, JPN, 153-0042
Baroque Japan Ltd operates as a holding company which engages in the operation of apparels and accessory franchise stores. The company provides fashion building and train station building apparels, shopping center apparels, department store apparels, non-store (mail order-wholesale), shoes, and own branded stores and online shopping malls.
62GF Score

Get the complete analysis for TSE:3548

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

円742.00
Price
円699.22
GF Value