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I'llTSE:3854 +1.08%94 Days Payable is 23.00 as of Jan. 2026, which is 10% below its 10-year median of 25.48. GuruFocus rates TSE:3854 with a GF Score™ of 94/100 and a GF Value™ of 円3,307.22 (Modestly Undervalued). Among 2,608 Software companies, I'll ranks worse than 72.66% on this metric.
I'll's average Accounts Payable for the
three
months ended in Jan. 2026 was 円562 Mil. I'll's Cost of Goods Sold for the
three
months ended in Jan. 2026 was 円2,230 Mil.
Hence, I'll's Days Payable for the
three
months ended in Jan. 2026 was 23.00.
The historical rank and industry rank for I'll's Days Payable or its related term are showing as below:
TSE:3854'
s Days Payable Range Over the Past 10 Years
Min: 19.78 Med: 25.48 Max: 39.3
Current: 24.52
During the past 13 years, I'll's highest Days Payable was 39.30. The lowest was 19.78. And the median was 25.48.
TSE:3854's Days Payable is ranked worse than 72.66% of 2608
companies
in the Software industry
Industry Median: 51.715
vs TSE:3854: 24.52
I'll's Days Payable
declined
from Jan. 2025 (25.14) to Jan. 2026 (23.00).
It may suggest that I'llaccelerated paying its suppliers.
The historical data trend for I'll'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:3854 vs IBM, ACN, FISV: Days Payable Comparison
For the Information Technology Services subindustry, I'll'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.
I'll Days Payable vs Software Industry
For the Software industry and Technology sector, I'll's Days Payable distribution charts can be found below:
* The bar in red indicates where I'll'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.
I'll's Days Payable for the fiscal year that ended in Jul. 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.
I'll (TSE:3854) has a Days Payable of 23.00 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 I'll and its competitors. This is 10% below median its historical median of 25.48. Over the past decade, I'll's Days Payable has ranged from 19.78 to 39.30. According to the industry distribution chart, I'll ranks #1895 out of 2608 companies in the Software industry, placing it in the top 72.7%.
Is I'll's Days Payable too high?
I'll's current Days Payable of 23.00 is 10% below median its 10-year median of 25.48. Over the past 10 years, this metric has ranged from a low of 19.78 to a high of 39.30. The Software industry median Days Payable is 51.72. I'll's value of 23.00 is 55.5% below this industry median. Based on the distribution chart, I'll ranks #1895 out of 2608 companies in the Software industry, which is below the industry midpoint. Overall, I'll has a GF Score™ of 94/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does I'll's Days Payable compare to IBM and ACN?
According to the Software industry distribution chart, I'll ranks #1895 out of 2608 companies for Days Payable. This places I'll in the lower half of its industry. The industry median Days Payable is 51.72. I'll's value of 23.00 is 55.5% below this benchmark. Historically, I'll's own Days Payable has ranged from 19.78 to 39.30 over the past decade. While the company's 10-year median is 25.48 vs. the industry median of 51.72, I'll 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 51.72, based on 2,608 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. I'll's current Days Payable of 23.00 is 55.5% 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 I'll and its competitors. For the Software industry, the median Days Payable is 51.72 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. I'll's current Days Payable is 23.00, which is 10% below median its own 10-year median of 25.48. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is I'll stock overvalued right now?
Based on GuruFocus' analysis, I'll (TSE:3854) is currently considered Modestly Undervalued. The stock's GF Value™ is 円3,307.22, compared to a current price of 円2,427.00 — trading 26.6% below its estimated fair value. The current Days Payable is 23.00, which is 10% below median its 10-year median of 25.48 and 55.5% below the Software industry median of 51.72. I'll's overall GF Score™ is 94/100. 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 I'll (TSE:3854), the current Days Payable is 23.00 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 I'll (TSE:3854) Overvalued in 2026?
Based on GuruFocus' analysis, I'll stock appears to be undervalued.
The current stock price of 円2,427.00 is trading 26.6% below its estimated GF Value™ of 円3,307.22.
GuruFocus considers I'll to be Modestly Undervalued.
Key valuation signals for TSE:3854:
Days Payable: 23.00 (10% below median its 10-year median of 25.48)
GF Value™: 円3,307.22 vs. price of 円2,427.00 (26.6% below fair value)
Industry Position: 55.5% below the Software median (#1895 of 2608)
No single metric tells the full story. See the TSE:3854 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
I'll Inc is engaged in the provision of system integration services for medium and small size companies. The company is engaged in two divisions namely System solution business, and Web solution business. The system solution provides customers with basic system construction, hardware maintenance, system operation support, network construction, and security management, and the Web solution offers website creation and operation, customer business analysis, and others. It is also develops unified management software, point unified management software and other operations.
94GF Score
Get the complete analysis for TSE:3854
Days Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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