ULURU CoTSE:3979 +1.02%75 Days Payable is 25.84 as of Mar. 2026, which is 33% below its 10-year median of 38.40. GuruFocus rates TSE:3979 with a GF Score™ of 75/100 and a GF Value™ of 円511.94 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 2,602 Software companies, ULURU Co ranks worse than 66.83% on this metric.
ULURU Co's average Accounts Payable for the
six
months ended in Mar. 2026 was 円179 Mil. ULURU Co's Cost of Goods Sold for the
six
months ended in Mar. 2026 was 円1,267 Mil.
Hence, ULURU Co's Days Payable for the
six
months ended in Mar. 2026 was 25.84.
The historical rank and industry rank for ULURU Co's Days Payable or its related term are showing as below:
TSE:3979'
s Days Payable Range Over the Past 10 Years
Min: 32.02 Med: 38.4 Max: 58.89
Current: 32.02
During the past 12 years, ULURU Co's highest Days Payable was 58.89. The lowest was 32.02. And the median was 38.40.
TSE:3979's Days Payable is ranked worse than 66.83% of 2602
companies
in the Software industry
Industry Median: 53.825
vs TSE:3979: 32.02
ULURU Co's Days Payable
declined
from Mar. 2025 (28.42) to Mar. 2026 (25.84).
It may suggest that ULURU Coaccelerated paying its suppliers.
ULURU Co Days Payable Related Terms
ULURU Co Days Payable Historical Data
* Premium members only.
The historical data trend for ULURU 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:3979 vs IBM, ACN, FISV: Days Payable Comparison
For the Information Technology Services subindustry, ULURU 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.
ULURU Co Days Payable vs Software Industry
For the Software industry and Technology sector, ULURU Co's Days Payable distribution charts can be found below:
* The bar in red indicates where ULURU 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.
ULURU Co's Days Payable for the fiscal year that ended in Mar. 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.
ULURU Co (TSE:3979) has a Days Payable of 25.84 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 ULURU Co and its competitors. This is 33% below median its historical median of 38.40. Over the past decade, ULURU Co's Days Payable has ranged from 32.02 to 58.89. According to the industry distribution chart, ULURU Co ranks #1739 out of 2602 companies in the Software industry, placing it in the top 66.8%.
Is ULURU Co's Days Payable too high?
ULURU Co's current Days Payable of 25.84 is 33% below median its 10-year median of 38.40. Over the past 10 years, this metric has ranged from a low of 32.02 to a high of 58.89. The Software industry median Days Payable is 53.83. ULURU Co's value of 25.84 is 52% below this industry median. Based on the distribution chart, ULURU Co ranks #1739 out of 2602 companies in the Software industry, which is below the industry midpoint. Overall, ULURU Co has a GF Score™ of 75/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does ULURU Co's Days Payable compare to IBM and ACN?
According to the Software industry distribution chart, ULURU Co ranks #1739 out of 2602 companies for Days Payable. This places ULURU Co in the lower half of its industry. The industry median Days Payable is 53.83. ULURU Co's value of 25.84 is 52% below this benchmark. Historically, ULURU Co's own Days Payable has ranged from 32.02 to 58.89 over the past decade. While the company's 10-year median is 38.40 vs. the industry median of 53.83, ULURU 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 53.83, based on 2,602 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. ULURU Co's current Days Payable of 25.84 is 52% 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 ULURU Co and its competitors. For the Software industry, the median Days Payable is 53.83 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ULURU Co's current Days Payable is 25.84, which is 33% below median its own 10-year median of 38.40. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ULURU Co stock overvalued right now?
Based on GuruFocus' analysis, ULURU Co (TSE:3979) is currently considered Modestly Undervalued. The stock's GF Value™ is 円511.94, compared to a current price of 円395.00 — trading 22.8% below its estimated fair value. The current Days Payable is 25.84, which is 33% below median its 10-year median of 38.40 and 52% below the Software industry median of 53.83. ULURU Co's overall GF Score™ is 75/100 with 2 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 ULURU Co (TSE:3979), the current Days Payable is 25.84 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 ULURU Co (TSE:3979) Overvalued in 2026?
Based on GuruFocus' analysis, ULURU Co stock appears to be undervalued.
The current stock price of 円395.00 is trading 22.8% below its estimated GF Value™ of 円511.94.
GuruFocus considers ULURU Co to be Modestly Undervalued.
Key valuation signals for TSE:3979:
Days Payable: 25.84 (33% below median its 10-year median of 38.40)
GF Value™: 円511.94 vs. price of 円395.00 (22.8% below fair value)
Industry Position: 52% below the Software median (#1739 of 2602)
No single metric tells the full story. See the TSE:3979 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
ULURU Co Ltd provides information and communication services. It provides data input service, data input substitution service, scanning service, business process outsourcing.
75GF Score
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