Fuva Brain (TSE:3927) Days Payable: 14.78 (As of Mar. 2026) — 52% Below Median

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TSE:3927 Fuva Brain Ltd TSE:3927
60 GF Score
Price 円930.00
GF Value 円1,223.05
Valuation Modestly Undervalued
! 6 Warning Signs
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What is Fuva Brain Days Payable?

Fuva Brain TSE:3927 -2.92% 60 Days Payable is 14.78 as of Mar. 2026, which is 52% below its 10-year median of 30.83. GuruFocus rates TSE:3927 with a GF Score™ of 60/100 and a GF Value™ of 円1,223.05 (Modestly Undervalued). The stock has 6 warning signs investors should review. Among 2,608 Software companies, Fuva Brain ranks worse than 84.59% on this metric.

Fuva Brain's average Accounts Payable for the six months ended in Mar. 2026 was 円174 Mil. Fuva Brain's Cost of Goods Sold for the six months ended in Mar. 2026 was 円2,152 Mil. Hence, Fuva Brain's Days Payable for the six months ended in Mar. 2026 was 14.78.

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

TSE:3927' s Days Payable Range Over the Past 10 Years
Min: 16.61   Med: 30.83   Max: 46.49
Current: 16.61

During the past 12 years, Fuva Brain's highest Days Payable was 46.49. The lowest was 16.61. And the median was 30.83.

TSE:3927's Days Payable is ranked worse than
84.59% of 2608 companies
in the Software industry
Industry Median: 52.785 vs TSE:3927: 16.61

Fuva Brain's Days Payable increased from Mar. 2025 (14.46) to Mar. 2026 (14.78). It may suggest that Fuva Brain delayed paying its suppliers.


Fuva Brain Days Payable Historical Data

* Premium members only.

The historical data trend for Fuva Brain'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.

Fuva Brain Days Payable Chart

Fuva Brain 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 28.59 23.29 20.43 20.95 17.71

Fuva Brain 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 19.18 15.30 14.46 17.49 14.78

TSE:3927 vs MSFT, ORCL, PLTR: Days Payable Comparison

For the Software - Infrastructure subindustry, Fuva Brain'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.


Fuva Brain Days Payable vs Software Industry

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

* The bar in red indicates where Fuva Brain's Days Payable falls into.


TSE:3927
60GF Score
Fuva Brain Ltd TSE:3927
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Fuva Brain 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.

Fuva Brain'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
=( (208.751 + 187.316) / 2 ) / 4081.898*365
=198.0335 / 4081.898*365
=17.71

Fuva Brain'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
=( (161.185 + 187.316) / 2 ) / 2152.014*365 / 2
=174.2505 / 2152.014*365 / 2
=14.78

* 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 14.78 mean?
Fuva Brain (TSE:3927) has a Days Payable of 14.78 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 Fuva Brain and its competitors. This is 52% below median its historical median of 30.83. Over the past decade, Fuva Brain's Days Payable has ranged from 16.61 to 46.49. According to the industry distribution chart, Fuva Brain ranks #2206 out of 2608 companies in the Software industry, placing it in the top 84.6%.
Is Fuva Brain's Days Payable too high?
Fuva Brain's current Days Payable of 14.78 is 52% below median its 10-year median of 30.83. Over the past 10 years, this metric has ranged from a low of 16.61 to a high of 46.49. The Software industry median Days Payable is 52.79. Fuva Brain's value of 14.78 is 72% below this industry median. Based on the distribution chart, Fuva Brain ranks #2206 out of 2608 companies in the Software industry, which is in the bottom quartile relative to peers. Overall, Fuva Brain has a GF Score™ of 60/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Fuva Brain's Days Payable compare to MSFT and ORCL?
According to the Software industry distribution chart, Fuva Brain ranks #2206 out of 2608 companies for Days Payable. This places Fuva Brain in the lower half of its industry. The industry median Days Payable is 52.79. Fuva Brain's value of 14.78 is 72% below this benchmark. Historically, Fuva Brain's own Days Payable has ranged from 16.61 to 46.49 over the past decade. While the company's 10-year median is 30.83 vs. the industry median of 52.79, Fuva Brain 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 2,608 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. Fuva Brain's current Days Payable of 14.78 is 72% 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 Fuva Brain 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. Fuva Brain's current Days Payable is 14.78, which is 52% below median its own 10-year median of 30.83. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Fuva Brain stock overvalued right now?
Based on GuruFocus' analysis, Fuva Brain (TSE:3927) is currently considered Modestly Undervalued. The stock's GF Value™ is 円1,223.05, compared to a current price of 円930.00 — trading 24% below its estimated fair value. The current Days Payable is 14.78, which is 52% below median its 10-year median of 30.83 and 72% below the Software industry median of 52.79. Fuva Brain's overall GF Score™ is 60/100 with 6 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 Fuva Brain (TSE:3927), the current Days Payable is 14.78 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 Fuva Brain (TSE:3927) Overvalued in 2026?

Based on GuruFocus' analysis, Fuva Brain stock appears to be undervalued. The current stock price of 円930.00 is trading 24% below its estimated GF Value™ of 円1,223.05. GuruFocus considers Fuva Brain to be Modestly Undervalued.

Key valuation signals for TSE:3927:

  • Days Payable: 14.78 (52% below median its 10-year median of 30.83)
  • GF Value™: 円1,223.05 vs. price of 円930.00 (24% below fair value)
  • GF Score™: 60/100 with 6 warning signs
  • Industry Position: 72% below the Software median (#2206 of 2608)

No single metric tells the full story. See the TSE:3927 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Fuva Brain Business Description

Address 4-1 New Otani Garden Court, 22nd Floor, Chiyoda-ku, Tokyo, JPN, 102-0094
Fuva Brain Ltd provides computer security consultation services. The Company is engaged in development and sales of software and user support of the computer. It also offers server data protection, software outsourcing services. Its products and services include EX AntiMalware v7, AAM-2000, Secure Ace, Ahkun EX AntiMalware, PasoLog, OfficeCrypt, SecureSphere.
60GF Score

Get the complete analysis for TSE:3927

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

円930.00
Price
円1,223.05
GF Value