SCATTSE:3974 -1.18%73 Days Payable is 13.07 as of Apr. 2026, which is 14% above its 10-year median of 11.47. GuruFocus rates TSE:3974 with a GF Score™ of 73/100 and a GF Value™ of 円467.12 (Modestly Overvalued). The stock has 5 warning signs investors should review. Among 2,598 Software companies, SCAT ranks worse than 88.41% on this metric.
SCAT's average Accounts Payable for the
six
months ended in Apr. 2026 was 円57 Mil. SCAT's Cost of Goods Sold for the
six
months ended in Apr. 2026 was 円801 Mil.
Hence, SCAT's Days Payable for the
six
months ended in Apr. 2026 was 13.07.
The historical rank and industry rank for SCAT's Days Payable or its related term are showing as below:
TSE:3974'
s Days Payable Range Over the Past 10 Years
Min: 10.46 Med: 11.47 Max: 13.85
Current: 13.23
During the past 12 years, SCAT's highest Days Payable was 13.85. The lowest was 10.46. And the median was 11.47.
TSE:3974's Days Payable is ranked worse than 88.41% of 2598
companies
in the Software industry
Industry Median: 53.675
vs TSE:3974: 13.23
SCAT's Days Payable
increased
from Apr. 2025 (12.58) to Apr. 2026 (13.07).
It may suggest that SCATdelayed paying its suppliers.
SCAT Days Payable Related Terms
SCAT Days Payable Historical Data
* Premium members only.
The historical data trend for SCAT'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:3974 vs IBM, ACN, FISV: Days Payable Comparison
For the Information Technology Services subindustry, SCAT'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.
SCAT Days Payable vs Software Industry
For the Software industry and Technology sector, SCAT's Days Payable distribution charts can be found below:
* The bar in red indicates where SCAT'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.
SCAT's Days Payable for the fiscal year that ended in Oct. 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.
SCAT (TSE:3974) has a Days Payable of 13.07 as of Apr. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on SCAT and its competitors. This is 14% above median its historical median of 11.47. Over the past decade, SCAT's Days Payable has ranged from 10.46 to 13.85. According to the industry distribution chart, SCAT ranks #2297 out of 2598 companies in the Software industry, placing it in the top 88.4%.
Is SCAT's Days Payable too high?
SCAT's current Days Payable of 13.07 is 14% above median its 10-year median of 11.47. Over the past 10 years, this metric has ranged from a low of 10.46 to a high of 13.85. The Software industry median Days Payable is 53.68. SCAT's value of 13.07 is 75.6% below this industry median. Based on the distribution chart, SCAT ranks #2297 out of 2598 companies in the Software industry, which is in the bottom quartile relative to peers. Overall, SCAT has a GF Score™ of 73/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does SCAT's Days Payable compare to IBM and ACN?
According to the Software industry distribution chart, SCAT ranks #2297 out of 2598 companies for Days Payable. This places SCAT in the lower half of its industry. The industry median Days Payable is 53.68. SCAT's value of 13.07 is 75.6% below this benchmark. Historically, SCAT's own Days Payable has ranged from 10.46 to 13.85 over the past decade. While the company's 10-year median is 11.47 vs. the industry median of 53.68, SCAT 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. SCAT's current Days Payable of 13.07 is 75.6% 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 SCAT 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. SCAT's current Days Payable is 13.07, which is 14% above median its own 10-year median of 11.47. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SCAT stock overvalued right now?
Based on GuruFocus' analysis, SCAT (TSE:3974) is currently considered Modestly Overvalued. The stock's GF Value™ is 円467.12, compared to a current price of 円585.00 — trading 25.2% above its estimated fair value. The current Days Payable is 13.07, which is 14% above median its 10-year median of 11.47 and 75.6% below the Software industry median of 53.68. SCAT's overall GF Score™ is 73/100 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 SCAT (TSE:3974), the current Days Payable is 13.07 as of Apr. 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 SCAT (TSE:3974) Overvalued in 2026?
Based on GuruFocus' analysis, SCAT stock appears to be overvalued.
The current stock price of 円585.00 is trading 25.2% above its estimated GF Value™ of 円467.12.
GuruFocus considers SCAT to be Modestly Overvalued.
Key valuation signals for TSE:3974:
Days Payable: 13.07 (14% above median its 10-year median of 11.47)
GF Value™: 円467.12 vs. price of 円585.00 (25.2% above fair value)
Industry Position: 75.6% below the Software median (#2297 of 2598)
No single metric tells the full story. See the TSE:3974 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
SCAT Inc provides IT services and solutions for beauty salons. It provides business service for SME. It is also involved in the planning and operation of pay nursing home with nursing care.
73GF Score
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