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KayacTSE:3904 -0.70%61 Days Payable is 28.09 as of Dec. 2025, which is 13% above its 10-year median of 24.91. GuruFocus rates TSE:3904 with a GF Score™ of 61/100 and a GF Value™ of 円783.77 (Significantly Undervalued). The stock has 1 warning sign investors should review. Among 427 Interactive Media companies, Kayac ranks worse than 74.24% on this metric.
Kayac's average Accounts Payable for the
three
months ended in Dec. 2025 was 円885 Mil. Kayac's Cost of Goods Sold for the
three
months ended in Dec. 2025 was 円2,874 Mil.
Hence, Kayac's Days Payable for the
three
months ended in Dec. 2025 was 28.09.
The historical rank and industry rank for Kayac's Days Payable or its related term are showing as below:
TSE:3904'
s Days Payable Range Over the Past 10 Years
Min: 18.45 Med: 24.91 Max: 29.59
Current: 26.78
During the past 13 years, Kayac's highest Days Payable was 29.59. The lowest was 18.45. And the median was 24.91.
TSE:3904's Days Payable is ranked worse than 74.24% of 427
companies
in the Interactive Media industry
Industry Median: 60.72
vs TSE:3904: 26.78
Kayac's Days Payable
increased
from Dec. 2024 (0.00) to Dec. 2025 (28.09).
It may suggest that Kayacdelayed paying its suppliers.
The historical data trend for Kayac'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:3904 vs NTES, EA, TTWO: Days Payable Comparison
For the Electronic Gaming & Multimedia subindustry, Kayac'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.
Kayac Days Payable vs Interactive Media Industry
For the Interactive Media industry and Communication Services sector, Kayac's Days Payable distribution charts can be found below:
* The bar in red indicates where Kayac'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.
Kayac's Days Payable for the fiscal year that ended in Dec. 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.
Kayac (TSE:3904) has a Days Payable of 28.09 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 Kayac and its competitors. This is 13% above median its historical median of 24.91. Over the past decade, Kayac's Days Payable has ranged from 18.45 to 29.59. According to the industry distribution chart, Kayac ranks #317 out of 427 companies in the Interactive Media industry, placing it in the top 74.2%.
Is Kayac's Days Payable too high?
Kayac's current Days Payable of 28.09 is 13% above median its 10-year median of 24.91. Over the past 10 years, this metric has ranged from a low of 18.45 to a high of 29.59. The Interactive Media industry median Days Payable is 60.72. Kayac's value of 28.09 is 53.7% below this industry median. Based on the distribution chart, Kayac ranks #317 out of 427 companies in the Interactive Media industry, which is below the industry midpoint. Overall, Kayac has a GF Score™ of 61/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Kayac's Days Payable compare to NTES and EA?
According to the Interactive Media industry distribution chart, Kayac ranks #317 out of 427 companies for Days Payable. This places Kayac in the lower half of its industry. The industry median Days Payable is 60.72. Kayac's value of 28.09 is 53.7% below this benchmark. Historically, Kayac's own Days Payable has ranged from 18.45 to 29.59 over the past decade. While the company's 10-year median is 24.91 vs. the industry median of 60.72, Kayac 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 an Interactive Media company?
The median Days Payable among Interactive Media companies is 60.72, based on 427 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. Kayac's current Days Payable of 28.09 is 53.7% 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 Kayac and its competitors. For the Interactive Media industry, the median Days Payable is 60.72 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kayac's current Days Payable is 28.09, which is 13% above median its own 10-year median of 24.91. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kayac stock overvalued right now?
Based on GuruFocus' analysis, Kayac (TSE:3904) is currently considered Significantly Undervalued. The stock's GF Value™ is 円783.77, compared to a current price of 円423.00 — trading 46% below its estimated fair value. The current Days Payable is 28.09, which is 13% above median its 10-year median of 24.91 and 53.7% below the Interactive Media industry median of 60.72. Kayac's overall GF Score™ is 61/100 with 1 warning sign 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 Kayac (TSE:3904), the current Days Payable is 28.09 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 Kayac (TSE:3904) Overvalued in 2026?
Based on GuruFocus' analysis, Kayac stock appears to be undervalued.
The current stock price of 円423.00 is trading 46% below its estimated GF Value™ of 円783.77.
GuruFocus considers Kayac to be Significantly Undervalued.
Key valuation signals for TSE:3904:
Days Payable: 28.09 (13% above median its 10-year median of 24.91)
GF Value™: 円783.77 vs. price of 円423.00 (46% below fair value)
Industry Position: 53.7% below the Interactive Media median (#317 of 427)
No single metric tells the full story. See the TSE:3904 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Kayac Inc is a Japanese entertainment content business. The group operates a digital platform, a publishing business, and develops and invests in area-specific content in key regions. It provides services of Regional capitalism, Game Entertainment, Interesting Production, e-sports, and Others.
61GF Score
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