Value Golf (TSE:3931) Days Payable: 0.00 (As of Jan. 2026)

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TSE:3931 Value Golf Inc TSE:3931
50 GF Score
Price 円1,883.00
GF Value 円1,280.89
Valuation Significantly Overvalued
! 8 Warning Signs
View Full Analysis

What is Value Golf Days Payable?

Value Golf TSE:3931 -0.89% 50 Days Payable is 0.00 as of Jan. 2026. GuruFocus rates TSE:3931 with a GF Score™ of 50/100 and a GF Value™ of 円1,280.89 (Significantly Overvalued). The stock has 8 warning signs investors should review. Among 915 Media - Diversified companies, Value Golf ranks worse than 61.31% on this metric.

Value Golf's average Accounts Payable for the three months ended in Jan. 2026 was 円218 Mil. Value Golf's Cost of Goods Sold for the three months ended in Jan. 2026 was 円0 Mil.

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

TSE:3931' s Days Payable Range Over the Past 10 Years
Min: 11.43   Med: 25.79   Max: 57.38
Current: 57.38

During the past 12 years, Value Golf's highest Days Payable was 57.38. The lowest was 11.43. And the median was 25.79.

TSE:3931's Days Payable is ranked worse than
61.31% of 915 companies
in the Media - Diversified industry
Industry Median: 83.18 vs TSE:3931: 57.38

Value Golf's Days Payable stayed the same from Jan. 2025 (0.00) to Jan. 2026 (0.00). stayed the same


Value Golf Days Payable Historical Data

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The historical data trend for Value Golf'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.

Value Golf Days Payable Chart

Value Golf Annual Data
Trend Jan17 Jan18 Jan19 Jan20 Jan21 Jan22 Jan23 Jan24 Jan25 Jan26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 27.53 25.26 29.07 26.31 27.62

Value Golf Quarterly Data
Apr21 Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
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 26.26 32.74 0.00 0.00 28.02

TSE:3931 vs NYT, WLY: Days Payable Comparison

For the Publishing subindustry, Value Golf'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.


Value Golf Days Payable vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, Value Golf's Days Payable distribution charts can be found below:

* The bar in red indicates where Value Golf's Days Payable falls into.


TSE:3931
50GF Score
Value Golf Inc TSE:3931
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Value Golf 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.

Value Golf's Days Payable for the fiscal year that ended in Jan. 2026 is calculated as

Days Payable (A: Jan. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Jan. 2025 ) + Accounts Payable (A: Jan. 2026 )) / count ) / Cost of Goods Sold (A: Jan. 2026 )*Days in Period
=( (190.104 + 245.06) / 2 ) / 2875.097*365
=217.582 / 2875.097*365
=27.62

Value Golf's Days Payable for the quarter that ended in Jan. 2026 is calculated as:

Days Payable (Q: Jan. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Oct. 2025 ) + Accounts Payable (Q: Jan. 2026 )) / count ) / Cost of Goods Sold (Q: Jan. 2026 )*Days in Period
=( (190.104 + 245.06) / 2 ) / 0*365 / 4
=217.582 / 0*365 / 4
=N/A

* 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 0.00 mean?
Value Golf (TSE:3931) has a Days Payable of 0.00 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 Value Golf and its competitors. Over the past decade, Value Golf's Days Payable has ranged from 11.43 to 57.38. According to the industry distribution chart, Value Golf ranks #561 out of 915 companies in the Media - Diversified industry, placing it in the top 61.3%.
Is Value Golf's Days Payable too high?
Value Golf's current Days Payable is 0.00. Over the past 10 years, this metric has ranged from a low of 11.43 to a high of 57.38. Based on the distribution chart, Value Golf ranks #561 out of 915 companies in the Media - Diversified industry, which is below the industry midpoint. Overall, Value Golf has a GF Score™ of 50/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Value Golf's Days Payable compare to NYT and WLY?
According to the Media - Diversified industry distribution chart, Value Golf ranks #561 out of 915 companies for Days Payable. This places Value Golf in the lower half of its industry. The industry median Days Payable is 83.18. Historically, Value Golf's own Days Payable has ranged from 11.43 to 57.38 over the past decade. 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 Media - Diversified company?
The median Days Payable among Media - Diversified companies is 83.18, based on 915 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. 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 Value Golf and its competitors. For the Media - Diversified industry, the median Days Payable is 83.18 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Value Golf's current Days Payable is 0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Value Golf stock overvalued right now?
Based on GuruFocus' analysis, Value Golf (TSE:3931) is currently considered Significantly Overvalued. The stock's GF Value™ is 円1,280.89, compared to a current price of 円1,883.00 — trading 47% above its estimated fair value. The current Days Payable is 0.00. Value Golf's overall GF Score™ is 50/100 with 8 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 Value Golf (TSE:3931), the current Days Payable is 0.00 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 Value Golf (TSE:3931) Overvalued in 2026?

Based on GuruFocus' analysis, Value Golf stock appears to be overvalued. The current stock price of 円1,883.00 is trading 47% above its estimated GF Value™ of 円1,280.89. GuruFocus considers Value Golf to be Significantly Overvalued.

Key valuation signals for TSE:3931:

  • Days Payable: 0.00
  • GF Value™: 円1,280.89 vs. price of 円1,883.00 (47% above fair value)
  • GF Score™: 50/100 with 8 warning signs

No single metric tells the full story. See the TSE:3931 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Value Golf Business Description

Address Shiba 4-chome Minato-ku, Tokyo Fast Okada Building, 4th and 5th floor, Tokyo, JPN, 108-0014
Value Golf Inc is engaged in the management of golf-related media, issues Golf magazines, and manages WEB services, develops systems and provides ASP services related to golf. It offers value service in both real and WEB. It also has advertisement media production business and medical business which include publication, service management for medical institutions.
50GF Score

Get the complete analysis for TSE:3931

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

円1,883.00
Price
円1,280.89
GF Value