Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
istyleTSE:3660 +1.72%79 Days Payable is 38.29 as of Dec. 2025, which is 29% above its 10-year median of 29.73. GuruFocus rates TSE:3660 with a GF Score™ of 79/100 and a GF Value™ of 円455.14 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 1,099 Retail - Cyclical companies, istyle ranks worse than 62.6% on this metric.
istyle's average Accounts Payable for the
three
months ended in Dec. 2025 was 円5,400 Mil. istyle's Cost of Goods Sold for the
three
months ended in Dec. 2025 was 円12,868 Mil.
Hence, istyle's Days Payable for the
three
months ended in Dec. 2025 was 38.29.
The historical rank and industry rank for istyle's Days Payable or its related term are showing as below:
TSE:3660'
s Days Payable Range Over the Past 10 Years
Min: 25.69 Med: 29.73 Max: 39.82
Current: 39.82
During the past 13 years, istyle's highest Days Payable was 39.82. The lowest was 25.69. And the median was 29.73.
TSE:3660's Days Payable is ranked worse than 62.6% of 1099
companies
in the Retail - Cyclical industry
Industry Median: 51.88
vs TSE:3660: 39.82
istyle's Days Payable
increased
from Dec. 2024 (33.50) to Dec. 2025 (38.29).
It may suggest that istyledelayed paying its suppliers.
istyle Days Payable Related Terms
istyle Days Payable Historical Data
* Premium members only.
The historical data trend for istyle'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:3660 vs CASY, WSM, DKS: Days Payable Comparison
For the Specialty Retail subindustry, istyle'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.
istyle Days Payable vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, istyle's Days Payable distribution charts can be found below:
* The bar in red indicates where istyle'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.
istyle's Days Payable for the fiscal year that ended in Jun. 2025 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.
istyle (TSE:3660) has a Days Payable of 38.29 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 istyle and its competitors. This is 29% above median its historical median of 29.73. Over the past decade, istyle's Days Payable has ranged from 25.69 to 39.82. According to the industry distribution chart, istyle ranks #688 out of 1099 companies in the Retail - Cyclical industry, placing it in the top 62.6%.
Is istyle's Days Payable too high?
istyle's current Days Payable of 38.29 is 29% above median its 10-year median of 29.73. Over the past 10 years, this metric has ranged from a low of 25.69 to a high of 39.82. The Retail - Cyclical industry median Days Payable is 51.88. istyle's value of 38.29 is 26.2% below this industry median. Based on the distribution chart, istyle ranks #688 out of 1099 companies in the Retail - Cyclical industry, which is below the industry midpoint. Overall, istyle has a GF Score™ of 79/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does istyle's Days Payable compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, istyle ranks #688 out of 1099 companies for Days Payable. This places istyle in the lower half of its industry. The industry median Days Payable is 51.88. istyle's value of 38.29 is 26.2% below this benchmark. Historically, istyle's own Days Payable has ranged from 25.69 to 39.82 over the past decade. While the company's 10-year median is 29.73 vs. the industry median of 51.88, istyle 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 51.88, based on 1,099 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. istyle's current Days Payable of 38.29 is 26.2% 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 istyle and its competitors. For the Retail - Cyclical industry, the median Days Payable is 51.88 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. istyle's current Days Payable is 38.29, which is 29% above median its own 10-year median of 29.73. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is istyle stock overvalued right now?
Based on GuruFocus' analysis, istyle (TSE:3660) is currently considered Modestly Undervalued. The stock's GF Value™ is 円455.14, compared to a current price of 円413.00 — trading 9.3% below its estimated fair value. The current Days Payable is 38.29, which is 29% above median its 10-year median of 29.73 and 26.2% below the Retail - Cyclical industry median of 51.88. istyle's overall GF Score™ is 79/100 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 istyle (TSE:3660), the current Days Payable is 38.29 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 istyle (TSE:3660) Overvalued in 2026?
Based on GuruFocus' analysis, istyle stock appears to be undervalued.
The current stock price of 円413.00 is trading 9.3% below its estimated GF Value™ of 円455.14.
GuruFocus considers istyle to be Modestly Undervalued.
Key valuation signals for TSE:3660:
Days Payable: 38.29 (29% above median its 10-year median of 29.73)
GF Value™: 円455.14 vs. price of 円413.00 (9.3% below fair value)
Industry Position: 26.2% below the Retail - Cyclical median (#688 of 1099)
No single metric tells the full story. See the TSE:3660 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
istyle Inc is engaged in the operation of cosmetics portal Website under the name @cosme. The company operates its business through Media, Electronic Commerce and Store segment. The Media segment involves in the provision of various services including Internet advertising services, such as response advertisings, branding advertisings and affiliate advertisings. The Electronic Commerce segment is engaged in the purchase and sale of cosmetics, quasi drugs, health foods through operating cosmetics online shopping site and the Store segment is involves in the plan and development of cosmetics retail business categories, and the operation of cosmetics retail stores.
79GF Score
Get the complete analysis for TSE:3660
Days Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TSE:3660 has been successfully added to your 
