SYSTEMS DESIGN Co (TSE:3766) Days Payable: 2.80 (As of Mar. 2026) — 21% Above Median


TSE:3766 SYSTEMS DESIGN Co Ltd TSE:3766
71 GF Score
Price 円1,419.00
GF Value 円1,043.89
Valuation Significantly Overvalued
! 3 Warning Signs
View Full Analysis

What is SYSTEMS DESIGN Co Days Payable?

SYSTEMS DESIGN Co TSE:3766 +1.79% 71 Days Payable is 2.80 as of Mar. 2026, which is 21% above its 10-year median of 2.32. GuruFocus rates TSE:3766 with a GF Score™ of 71/100 and a GF Value™ of 円1,043.89 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 2,605 Software companies, SYSTEMS DESIGN Co ranks worse than 98% on this metric.

SYSTEMS DESIGN Co's average Accounts Payable for the six months ended in Mar. 2026 was 円59 Mil. SYSTEMS DESIGN Co's Cost of Goods Sold for the six months ended in Mar. 2026 was 円3,859 Mil. Hence, SYSTEMS DESIGN Co's Days Payable for the six months ended in Mar. 2026 was 2.80.

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

TSE:3766' s Days Payable Range Over the Past 10 Years
Min: 1.14   Med: 2.32   Max: 11.26
Current: 2.69

During the past 13 years, SYSTEMS DESIGN Co's highest Days Payable was 11.26. The lowest was 1.14. And the median was 2.32.

TSE:3766's Days Payable is ranked worse than
98% of 2605 companies
in the Software industry
Industry Median: 52.79 vs TSE:3766: 2.69

SYSTEMS DESIGN Co's Days Payable increased from Mar. 2025 (2.06) to Mar. 2026 (2.80). It may suggest that SYSTEMS DESIGN Co delayed paying its suppliers.


SYSTEMS DESIGN Co Days Payable Historical Data

* Premium members only.

The historical data trend for SYSTEMS DESIGN 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.

SYSTEMS DESIGN Co Days Payable Chart

SYSTEMS DESIGN Co Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.32 2.32 2.41 2.41 3.34

SYSTEMS DESIGN Co Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
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 1.60 2.04 2.06 1.93 2.80

TSE:3766 vs IBM, ACN, FISV: Days Payable Comparison

For the Information Technology Services subindustry, SYSTEMS DESIGN 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.


SYSTEMS DESIGN Co Days Payable vs Software Industry

For the Software industry and Technology sector, SYSTEMS DESIGN Co's Days Payable distribution charts can be found below:

* The bar in red indicates where SYSTEMS DESIGN Co's Days Payable falls into.


TSE:3766
71GF Score
SYSTEMS DESIGN Co Ltd TSE:3766
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

SYSTEMS DESIGN 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.

SYSTEMS DESIGN Co's Days Payable for the fiscal year that ended in Mar. 2026 is calculated as

Days Payable (A: Mar. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Mar. 2025 ) + Accounts Payable (A: Mar. 2026 )) / count ) / Cost of Goods Sold (A: Mar. 2026 )*Days in Period
=( (52.565 + 89.027) / 2 ) / 7738.715*365
=70.796 / 7738.715*365
=3.34

SYSTEMS DESIGN Co's Days Payable for the quarter that ended in Mar. 2026 is calculated as:

Days Payable (Q: Mar. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Sep. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (29.433 + 89.027) / 2 ) / 3858.941*365 / 2
=59.23 / 3858.941*365 / 2
=2.80

* 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 2.80 mean?
SYSTEMS DESIGN Co (TSE:3766) has a Days Payable of 2.80 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 SYSTEMS DESIGN Co and its competitors. This is 21% above median its historical median of 2.32. Over the past decade, SYSTEMS DESIGN Co's Days Payable has ranged from 1.14 to 11.26. According to the industry distribution chart, SYSTEMS DESIGN Co ranks #2553 out of 2605 companies in the Software industry, placing it in the top 98%.
Is SYSTEMS DESIGN Co's Days Payable too high?
SYSTEMS DESIGN Co's current Days Payable of 2.80 is 21% above median its 10-year median of 2.32. Over the past 10 years, this metric has ranged from a low of 1.14 to a high of 11.26. The Software industry median Days Payable is 52.79. SYSTEMS DESIGN Co's value of 2.80 is 94.7% below this industry median. Based on the distribution chart, SYSTEMS DESIGN Co ranks #2553 out of 2605 companies in the Software industry, which is in the bottom quartile relative to peers. Overall, SYSTEMS DESIGN Co has a GF Score™ of 71/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does SYSTEMS DESIGN Co's Days Payable compare to IBM and ACN?
According to the Software industry distribution chart, SYSTEMS DESIGN Co ranks #2553 out of 2605 companies for Days Payable. This places SYSTEMS DESIGN Co in the lower half of its industry. The industry median Days Payable is 52.79. SYSTEMS DESIGN Co's value of 2.80 is 94.7% below this benchmark. Historically, SYSTEMS DESIGN Co's own Days Payable has ranged from 1.14 to 11.26 over the past decade. While the company's 10-year median is 2.32 vs. the industry median of 52.79, SYSTEMS DESIGN 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 Software company?
The median Days Payable among Software companies is 52.79, based on 2,605 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. SYSTEMS DESIGN Co's current Days Payable of 2.80 is 94.7% 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 SYSTEMS DESIGN Co and its competitors. For the Software industry, the median Days Payable is 52.79 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. SYSTEMS DESIGN Co's current Days Payable is 2.80, which is 21% above median its own 10-year median of 2.32. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SYSTEMS DESIGN Co stock overvalued right now?
Based on GuruFocus' analysis, SYSTEMS DESIGN Co (TSE:3766) is currently considered Significantly Overvalued. The stock's GF Value™ is 円1,043.89, compared to a current price of 円1,419.00 — trading 35.9% above its estimated fair value. The current Days Payable is 2.80, which is 21% above median its 10-year median of 2.32 and 94.7% below the Software industry median of 52.79. SYSTEMS DESIGN Co's overall GF Score™ is 71/100 with 3 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 SYSTEMS DESIGN Co (TSE:3766), the current Days Payable is 2.80 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 SYSTEMS DESIGN Co (TSE:3766) Overvalued in 2026?

Based on GuruFocus' analysis, SYSTEMS DESIGN Co stock appears to be overvalued. The current stock price of 円1,419.00 is trading 35.9% above its estimated GF Value™ of 円1,043.89. GuruFocus considers SYSTEMS DESIGN Co to be Significantly Overvalued.

Key valuation signals for TSE:3766:

  • Days Payable: 2.80 (21% above median its 10-year median of 2.32)
  • GF Value™: 円1,043.89 vs. price of 円1,419.00 (35.9% above fair value)
  • GF Score™: 71/100 with 3 warning signs
  • Industry Position: 94.7% below the Software median (#2553 of 2605)

No single metric tells the full story. See the TSE:3766 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


SYSTEMS DESIGN Co Business Description

Address 2-1-1 Nishi-Shinjuku, 32nd floor, Shinjuku Mitsui Building, Shinjuku-ku, Tokyo, JPN
SYSTEMS DESIGN Co Ltd is an information technology service provider in Japan. The business of the company includes system development, integration, outsourcing business, system operation, data solution, and product service. The services offered by the company include quality control system, accounting system, a repair service system, and a dealer management system.
71GF Score

Get the complete analysis for TSE:3766

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

円1,419.00
Price
円1,043.89
GF Value