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Eltes CoTSE:3967 -0.17%64 Days Payable is 16.84 as of Feb. 2026, which is 43% above its 10-year median of 11.79. GuruFocus rates TSE:3967 with a GF Score™ of 64/100 and a GF Value™ of 円973.97 (Possible Value Trap). The stock has 6 warning signs investors should review. Among 2,603 Software companies, Eltes Co ranks worse than 85.56% on this metric.
Eltes Co's average Accounts Payable for the
six
months ended in Feb. 2026 was 円285 Mil. Eltes Co's Cost of Goods Sold for the
six
months ended in Feb. 2026 was 円3,084 Mil.
Hence, Eltes Co's Days Payable for the
six
months ended in Feb. 2026 was 16.84.
The historical rank and industry rank for Eltes Co's Days Payable or its related term are showing as below:
TSE:3967'
s Days Payable Range Over the Past 10 Years
Min: 7.69 Med: 11.79 Max: 69.64
Current: 15.67
During the past 12 years, Eltes Co's highest Days Payable was 69.64. The lowest was 7.69. And the median was 11.79.
TSE:3967's Days Payable is ranked worse than 85.56% of 2603
companies
in the Software industry
Industry Median: 52.78
vs TSE:3967: 15.67
Eltes Co's Days Payable
increased
from Feb. 2025 (12.22) to Feb. 2026 (16.84).
It may suggest that Eltes Codelayed paying its suppliers.
Eltes Co Days Payable Related Terms
Eltes Co Days Payable Historical Data
* Premium members only.
The historical data trend for Eltes Co'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:3967 vs UBER, SHOP, CRM: Days Payable Comparison
For the Software - Application subindustry, Eltes Co'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.
Eltes Co Days Payable vs Software Industry
For the Software industry and Technology sector, Eltes Co's Days Payable distribution charts can be found below:
* The bar in red indicates where Eltes Co'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.
Eltes Co's Days Payable for the fiscal year that ended in Feb. 2026 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.
Eltes Co (TSE:3967) has a Days Payable of 16.84 as of Feb. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Eltes Co and its competitors. This is 43% above median its historical median of 11.79. Over the past decade, Eltes Co's Days Payable has ranged from 7.69 to 69.64. According to the industry distribution chart, Eltes Co ranks #2227 out of 2603 companies in the Software industry, placing it in the top 85.6%.
Is Eltes Co's Days Payable too high?
Eltes Co's current Days Payable of 16.84 is 43% above median its 10-year median of 11.79. Over the past 10 years, this metric has ranged from a low of 7.69 to a high of 69.64. The Software industry median Days Payable is 52.78. Eltes Co's value of 16.84 is 68.1% below this industry median. Based on the distribution chart, Eltes Co ranks #2227 out of 2603 companies in the Software industry, which is in the bottom quartile relative to peers. Overall, Eltes Co has a GF Score™ of 64/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Eltes Co's Days Payable compare to UBER and SHOP?
According to the Software industry distribution chart, Eltes Co ranks #2227 out of 2603 companies for Days Payable. This places Eltes Co in the lower half of its industry. The industry median Days Payable is 52.78. Eltes Co's value of 16.84 is 68.1% below this benchmark. Historically, Eltes Co's own Days Payable has ranged from 7.69 to 69.64 over the past decade. While the company's 10-year median is 11.79 vs. the industry median of 52.78, Eltes Co 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 52.78, based on 2,603 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. Eltes Co's current Days Payable of 16.84 is 68.1% 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 Eltes Co and its competitors. For the Software industry, the median Days Payable is 52.78 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eltes Co's current Days Payable is 16.84, which is 43% above median its own 10-year median of 11.79. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eltes Co stock overvalued right now?
Based on GuruFocus' analysis, Eltes Co (TSE:3967) is currently considered Possible Value Trap. The stock's GF Value™ is 円973.97, compared to a current price of 円580.00 — trading 40.4% below its estimated fair value. The current Days Payable is 16.84, which is 43% above median its 10-year median of 11.79 and 68.1% below the Software industry median of 52.78. Eltes Co's overall GF Score™ is 64/100 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 Eltes Co (TSE:3967), the current Days Payable is 16.84 as of Feb. 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 Eltes Co (TSE:3967) Overvalued in 2026?
Based on GuruFocus' analysis, Eltes Co stock appears to be undervalued.
The current stock price of 円580.00 is trading 40.4% below its estimated GF Value™ of 円973.97.
GuruFocus considers Eltes Co to be Possible Value Trap.
Key valuation signals for TSE:3967:
Days Payable: 16.84 (43% above median its 10-year median of 11.79)
GF Value™: 円973.97 vs. price of 円580.00 (40.4% below fair value)
Industry Position: 68.1% below the Software median (#2227 of 2603)
No single metric tells the full story. See the TSE:3967 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Eltes Co Ltd provides consultation services based on digital risk technology for database risk and other large storage protection in Japan. It also offers internal fraud detection services that enable the prevention of information security breaches caused by internal factors; and a service that includes detection and diagnosis of security breaches caused by external factors.
64GF Score
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