bBreak Systems Co (TSE:3986) Days Payable: 9.90 (As of Dec. 2025) — Near Median


TSE:3986 bBreak Systems Co Ltd TSE:3986
84 GF Score
Price 円463.00
GF Value 円483.75
Valuation Fairly Valued
! 4 Warning Signs
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What is bBreak Systems Co Days Payable?

bBreak Systems Co TSE:3986 +0.22% 84 Days Payable is 9.90 as of Dec. 2025, which is 5% below its 10-year median of 10.43. GuruFocus rates TSE:3986 with a GF Score™ of 84/100 and a GF Value™ of 円483.75 (Fairly Valued). The stock has 4 warning signs investors should review. Among 2,598 Software companies, bBreak Systems Co ranks worse than 90.34% on this metric.

bBreak Systems Co's average Accounts Payable for the six months ended in Dec. 2025 was 円19 Mil. bBreak Systems Co's Cost of Goods Sold for the six months ended in Dec. 2025 was 円358 Mil. Hence, bBreak Systems Co's Days Payable for the six months ended in Dec. 2025 was 9.90.

The historical rank and industry rank for bBreak Systems Co's Days Payable or its related term are showing as below:

TSE:3986' s Days Payable Range Over the Past 10 Years
Min: 8.47   Med: 10.43   Max: 13.08
Current: 10.93

During the past 11 years, bBreak Systems Co's highest Days Payable was 13.08. The lowest was 8.47. And the median was 10.43.

TSE:3986's Days Payable is ranked worse than
90.34% of 2598 companies
in the Software industry
Industry Median: 53.675 vs TSE:3986: 10.93

bBreak Systems Co's Days Payable declined from Dec. 2024 (11.25) to Dec. 2025 (9.90). It may suggest that bBreak Systems Co accelerated paying its suppliers.


bBreak Systems Co Days Payable Historical Data

* Premium members only.

The historical data trend for bBreak Systems 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.

bBreak Systems Co Days Payable Chart

bBreak Systems Co Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 9.45 10.80 11.20 11.24 10.05

bBreak Systems Co Semi-Annual Data
Jun15 Jun16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 11.41 11.69 11.25 11.30 9.90

TSE:3986 vs UBER, SHOP, CRM: Days Payable Comparison

For the Software - Application subindustry, bBreak Systems 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.


bBreak Systems Co Days Payable vs Software Industry

For the Software industry and Technology sector, bBreak Systems Co's Days Payable distribution charts can be found below:

* The bar in red indicates where bBreak Systems Co's Days Payable falls into.


TSE:3986
84GF Score
bBreak Systems Co Ltd TSE:3986
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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bBreak Systems Co 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.

bBreak Systems Co's Days Payable for the fiscal year that ended in Jun. 2025 is calculated as

Days Payable (A: Jun. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Jun. 2024 ) + Accounts Payable (A: Jun. 2025 )) / count ) / Cost of Goods Sold (A: Jun. 2025 )*Days in Period
=( (21.688 + 18.724) / 2 ) / 733.864*365
=20.206 / 733.864*365
=10.05

bBreak Systems Co's Days Payable for the quarter that ended in Dec. 2025 is calculated as:

Days Payable (Q: Dec. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Jun. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (18.724 + 20.091) / 2 ) / 357.793*365 / 2
=19.4075 / 357.793*365 / 2
=9.90

* 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 9.90 mean?
bBreak Systems Co (TSE:3986) has a Days Payable of 9.90 as of Dec. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on bBreak Systems Co and its competitors. This is near median its historical median of 10.43. Over the past decade, bBreak Systems Co's Days Payable has ranged from 8.47 to 13.08. According to the industry distribution chart, bBreak Systems Co ranks #2347 out of 2598 companies in the Software industry, placing it in the top 90.3%.
Is bBreak Systems Co's Days Payable too high?
bBreak Systems Co's current Days Payable of 9.90 is near median its 10-year median of 10.43. Over the past 10 years, this metric has ranged from a low of 8.47 to a high of 13.08. The Software industry median Days Payable is 53.68. bBreak Systems Co's value of 9.90 is 81.6% below this industry median. Based on the distribution chart, bBreak Systems Co ranks #2347 out of 2598 companies in the Software industry, which is in the bottom quartile relative to peers. Overall, bBreak Systems Co has a GF Score™ of 84/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does bBreak Systems Co's Days Payable compare to UBER and SHOP?
According to the Software industry distribution chart, bBreak Systems Co ranks #2347 out of 2598 companies for Days Payable. This places bBreak Systems Co in the lower half of its industry. The industry median Days Payable is 53.68. bBreak Systems Co's value of 9.90 is 81.6% below this benchmark. Historically, bBreak Systems Co's own Days Payable has ranged from 8.47 to 13.08 over the past decade. While the company's 10-year median is 10.43 vs. the industry median of 53.68, bBreak Systems 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 53.68, 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. bBreak Systems Co's current Days Payable of 9.90 is 81.6% 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 bBreak Systems Co 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. bBreak Systems Co's current Days Payable is 9.90, which is near median its own 10-year median of 10.43. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is bBreak Systems Co stock overvalued right now?
Based on GuruFocus' analysis, bBreak Systems Co (TSE:3986) is currently considered Fairly Valued. The stock's GF Value™ is 円483.75, compared to a current price of 円463.00 — trading 4.3% below its estimated fair value. The current Days Payable is 9.90, which is near median its 10-year median of 10.43 and 81.6% below the Software industry median of 53.68. bBreak Systems Co's overall GF Score™ is 84/100 with 4 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 bBreak Systems Co (TSE:3986), the current Days Payable is 9.90 as of Dec. 2025. 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 bBreak Systems Co (TSE:3986) Overvalued in 2026?

Based on GuruFocus' analysis, bBreak Systems Co stock appears to be undervalued. The current stock price of 円463.00 is trading 4.3% below its estimated GF Value™ of 円483.75. GuruFocus considers bBreak Systems Co to be Fairly Valued.

Key valuation signals for TSE:3986:

  • Days Payable: 9.90 (near median its 10-year median of 10.43)
  • GF Value™: 円483.75 vs. price of 円463.00 (4.3% below fair value)
  • GF Score™: 84/100 with 4 warning signs
  • Industry Position: 81.6% below the Software median (#2347 of 2598)

No single metric tells the full story. See the TSE:3986 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


bBreak Systems Co Business Description

Address 2-10-2 Higashigotanda, Shinagawa-ku, 5th Floor, Higashi-Gotanda Square, Tokyo, JPN, 141-0022
bBreak Systems Co Ltd develops and sells packaged software, Cloud EPR for corporate management. It is engaged in providing enterprise resource planning package software, MA-EYES, and system integration. The Company's business segments are package business, which is centered on providing its own ERP via cloud computing, and the business that provides services to clients.
84GF Score

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

円463.00
Price
円483.75
GF Value