DLETSE:3686 +1.35%46 Days Payable is 45.14 as of Mar. 2026, which is 9% below its 10-year median of 49.44. GuruFocus rates TSE:3686 with a GF Score™ of 46/100 and a GF Value™ of 円104.69 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 916 Media - Diversified companies, DLE ranks worse than 67.25% on this metric.
DLE's average Accounts Payable for the
six
months ended in Mar. 2026 was 円117 Mil. DLE's Cost of Goods Sold for the
six
months ended in Mar. 2026 was 円471 Mil.
Hence, DLE's Days Payable for the
six
months ended in Mar. 2026 was 45.14.
The historical rank and industry rank for DLE's Days Payable or its related term are showing as below:
TSE:3686'
s Days Payable Range Over the Past 10 Years
Min: 26.5 Med: 49.44 Max: 62.72
Current: 47.73
During the past 13 years, DLE's highest Days Payable was 62.72. The lowest was 26.50. And the median was 49.44.
TSE:3686's Days Payable is ranked worse than 67.25% of 916
companies
in the Media - Diversified industry
Industry Median: 83.75
vs TSE:3686: 47.73
DLE's Days Payable
declined
from Mar. 2025 (51.06) to Mar. 2026 (45.14).
It may suggest that DLEaccelerated paying its suppliers.
DLE Days Payable Related Terms
DLE Days Payable Historical Data
* Premium members only.
The historical data trend for DLE'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:3686 vs NFLX, DIS, WBD: Days Payable Comparison
For the Entertainment subindustry, DLE'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.
DLE Days Payable vs Media - Diversified Industry
For the Media - Diversified industry and Communication Services sector, DLE's Days Payable distribution charts can be found below:
* The bar in red indicates where DLE'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.
DLE's Days Payable for the fiscal year that ended in Mar. 2026 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.
DLE (TSE:3686) has a Days Payable of 45.14 as of Mar. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on DLE and its competitors. This is near median its historical median of 49.44. Over the past decade, DLE's Days Payable has ranged from 26.50 to 62.72. According to the industry distribution chart, DLE ranks #616 out of 916 companies in the Media - Diversified industry, placing it in the top 67.2%.
Is DLE's Days Payable too high?
DLE's current Days Payable of 45.14 is near median its 10-year median of 49.44. Over the past 10 years, this metric has ranged from a low of 26.50 to a high of 62.72. The Media - Diversified industry median Days Payable is 83.75. DLE's value of 45.14 is 46.1% below this industry median. Based on the distribution chart, DLE ranks #616 out of 916 companies in the Media - Diversified industry, which is below the industry midpoint. Overall, DLE has a GF Score™ of 46/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does DLE's Days Payable compare to NFLX and DIS?
According to the Media - Diversified industry distribution chart, DLE ranks #616 out of 916 companies for Days Payable. This places DLE in the lower half of its industry. The industry median Days Payable is 83.75. DLE's value of 45.14 is 46.1% below this benchmark. Historically, DLE's own Days Payable has ranged from 26.50 to 62.72 over the past decade. While the company's 10-year median is 49.44 vs. the industry median of 83.75, DLE 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 Media - Diversified company?
The median Days Payable among Media - Diversified companies is 83.75, based on 916 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. DLE's current Days Payable of 45.14 is 46.1% 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 DLE and its competitors. For the Media - Diversified industry, the median Days Payable is 83.75 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. DLE's current Days Payable is 45.14, which is near median its own 10-year median of 49.44. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is DLE stock overvalued right now?
Based on GuruFocus' analysis, DLE (TSE:3686) is currently considered Modestly Undervalued. The stock's GF Value™ is 円104.69, compared to a current price of 円75.00 — trading 28.4% below its estimated fair value. The current Days Payable is 45.14, which is near median its 10-year median of 49.44 and 46.1% below the Media - Diversified industry median of 83.75. DLE's overall GF Score™ is 46/100 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 DLE (TSE:3686), the current Days Payable is 45.14 as of Mar. 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 DLE (TSE:3686) Overvalued in 2026?
Based on GuruFocus' analysis, DLE stock appears to be undervalued.
The current stock price of 円75.00 is trading 28.4% below its estimated GF Value™ of 円104.69.
GuruFocus considers DLE to be Modestly Undervalued.
Key valuation signals for TSE:3686:
Days Payable: 45.14 (near median its 10-year median of 49.44)
GF Value™: 円104.69 vs. price of 円75.00 (28.4% below fair value)
Industry Position: 46.1% below the Media - Diversified median (#616 of 916)
No single metric tells the full story. See the TSE:3686 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
DLE Inc is engaged in the entertainment business. It provides advertising and marketing services in Japan. The company's activities include animation, live entertainment, music, mobile apps, game development, and event planning. Further, it is also involved in the operation of in-house studios.
46GF Score
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