Ubiquitous AI (TSE:3858) Days Payable: 26.81 (As of Mar. 2026) — 43% Below Median


TSE:3858 Ubiquitous AI Corp TSE:3858
56 GF Score
Price 円297.00
GF Value 円456.42
Valuation Significantly Undervalued
! 5 Warning Signs
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What is Ubiquitous AI Days Payable?

Ubiquitous AI TSE:3858 -2.30% 56 Days Payable is 26.81 as of Mar. 2026, which is 43% below its 10-year median of 46.89. GuruFocus rates TSE:3858 with a GF Score™ of 56/100 and a GF Value™ of 円456.42 (Significantly Undervalued). The stock has 5 warning signs investors should review. Among 2,598 Software companies, Ubiquitous AI ranks worse than 64.36% on this metric.

Ubiquitous AI's average Accounts Payable for the six months ended in Mar. 2026 was 円193 Mil. Ubiquitous AI's Cost of Goods Sold for the six months ended in Mar. 2026 was 円1,315 Mil. Hence, Ubiquitous AI's Days Payable for the six months ended in Mar. 2026 was 26.81.

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

TSE:3858' s Days Payable Range Over the Past 10 Years
Min: 11.34   Med: 46.89   Max: 51.29
Current: 34.82

During the past 13 years, Ubiquitous AI's highest Days Payable was 51.29. The lowest was 11.34. And the median was 46.89.

TSE:3858's Days Payable is ranked worse than
64.36% of 2598 companies
in the Software industry
Industry Median: 53.675 vs TSE:3858: 34.82

Ubiquitous AI's Days Payable declined from Mar. 2025 (28.84) to Mar. 2026 (26.81). It may suggest that Ubiquitous AI accelerated paying its suppliers.


Ubiquitous AI Days Payable Historical Data

* Premium members only.

The historical data trend for Ubiquitous AI'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.

Ubiquitous AI Days Payable Chart

Ubiquitous AI 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 48.73 51.29 41.75 47.05 40.25

Ubiquitous AI 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 29.23 37.35 28.84 38.44 26.81

TSE:3858 vs MSFT, ORCL, PLTR: Days Payable Comparison

For the Software - Infrastructure subindustry, Ubiquitous AI'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.


Ubiquitous AI Days Payable vs Software Industry

For the Software industry and Technology sector, Ubiquitous AI's Days Payable distribution charts can be found below:

* The bar in red indicates where Ubiquitous AI's Days Payable falls into.


TSE:3858
56GF Score
Ubiquitous AI Corp TSE:3858
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Ubiquitous AI 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.

Ubiquitous AI'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
=( (305.387 + 227.642) / 2 ) / 2416.869*365
=266.5145 / 2416.869*365
=40.25

Ubiquitous AI'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
=( (158.711 + 227.642) / 2 ) / 1315.108*365 / 2
=193.1765 / 1315.108*365 / 2
=26.81

* 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 26.81 mean?
Ubiquitous AI (TSE:3858) has a Days Payable of 26.81 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 Ubiquitous AI and its competitors. This is 43% below median its historical median of 46.89. Over the past decade, Ubiquitous AI's Days Payable has ranged from 11.34 to 51.29. According to the industry distribution chart, Ubiquitous AI ranks #1672 out of 2598 companies in the Software industry, placing it in the top 64.4%.
Is Ubiquitous AI's Days Payable too high?
Ubiquitous AI's current Days Payable of 26.81 is 43% below median its 10-year median of 46.89. Over the past 10 years, this metric has ranged from a low of 11.34 to a high of 51.29. The Software industry median Days Payable is 53.68. Ubiquitous AI's value of 26.81 is 50.1% below this industry median. Based on the distribution chart, Ubiquitous AI ranks #1672 out of 2598 companies in the Software industry, which is below the industry midpoint. Overall, Ubiquitous AI has a GF Score™ of 56/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Ubiquitous AI's Days Payable compare to MSFT and ORCL?
According to the Software industry distribution chart, Ubiquitous AI ranks #1672 out of 2598 companies for Days Payable. This places Ubiquitous AI in the lower half of its industry. The industry median Days Payable is 53.68. Ubiquitous AI's value of 26.81 is 50.1% below this benchmark. Historically, Ubiquitous AI's own Days Payable has ranged from 11.34 to 51.29 over the past decade. While the company's 10-year median is 46.89 vs. the industry median of 53.68, Ubiquitous AI 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 53.68, based on 2,598 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. Ubiquitous AI's current Days Payable of 26.81 is 50.1% 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 Ubiquitous AI and its competitors. For the Software industry, the median Days Payable is 53.68 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Ubiquitous AI's current Days Payable is 26.81, which is 43% below median its own 10-year median of 46.89. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ubiquitous AI stock overvalued right now?
Based on GuruFocus' analysis, Ubiquitous AI (TSE:3858) is currently considered Significantly Undervalued. The stock's GF Value™ is 円456.42, compared to a current price of 円297.00 — trading 34.9% below its estimated fair value. The current Days Payable is 26.81, which is 43% below median its 10-year median of 46.89 and 50.1% below the Software industry median of 53.68. Ubiquitous AI's overall GF Score™ is 56/100 with 5 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 Ubiquitous AI (TSE:3858), the current Days Payable is 26.81 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 Ubiquitous AI (TSE:3858) Overvalued in 2026?

Based on GuruFocus' analysis, Ubiquitous AI stock appears to be undervalued. The current stock price of 円297.00 is trading 34.9% below its estimated GF Value™ of 円456.42. GuruFocus considers Ubiquitous AI to be Significantly Undervalued.

Key valuation signals for TSE:3858:

  • Days Payable: 26.81 (43% below median its 10-year median of 46.89)
  • GF Value™: 円456.42 vs. price of 円297.00 (34.9% below fair value)
  • GF Score™: 56/100 with 5 warning signs
  • Industry Position: 50.1% below the Software median (#1672 of 2598)

No single metric tells the full story. See the TSE:3858 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Ubiquitous AI Business Description

Address Mega Building 6F 1-21-1 Nishi Shinjuku, Shinjuku-ku, Tokyo, JPN, 160-0023
Ubiquitous AI Corp is engaged in the development of software products for security, quality improvement support, in vehicle device development and testing tool, wireless, connectivity, network, and security verification.
56GF Score

Get the complete analysis for TSE:3858

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

円297.00
Price
円456.42
GF Value