AI (TSE:4388) Days Payable: 17.38 (As of Mar. 2026) — Near Median


TSE:4388 AI Inc TSE:4388
78 GF Score
Price 円371.00
GF Value 円1,082.29
Valuation Significantly Undervalued
! 5 Warning Signs
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What is AI Days Payable?

AI TSE:4388 -0.54% 78 Days Payable is 17.38 as of Mar. 2026, which is 4% below its 10-year median of 18.12. GuruFocus rates TSE:4388 with a GF Score™ of 78/100 and a GF Value™ of 円1,082.29 (Significantly Undervalued). The stock has 5 warning signs investors should review. Among 2,436 Hardware companies, AI ranks worse than 83.83% on this metric.

AI's average Accounts Payable for the six months ended in Mar. 2026 was 円45 Mil. AI's Cost of Goods Sold for the six months ended in Mar. 2026 was 円475 Mil. Hence, AI's Days Payable for the six months ended in Mar. 2026 was 17.38.

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

TSE:4388' s Days Payable Range Over the Past 10 Years
Min: 3.73   Med: 18.12   Max: 42.12
Current: 33.28

During the past 11 years, AI's highest Days Payable was 42.12. The lowest was 3.73. And the median was 18.12.

TSE:4388's Days Payable is ranked worse than
83.83% of 2436 companies
in the Hardware industry
Industry Median: 69.89 vs TSE:4388: 33.28

AI's Days Payable declined from Mar. 2025 (27.68) to Mar. 2026 (17.38). It may suggest that AI accelerated paying its suppliers.


AI Days Payable Historical Data

* Premium members only.

The historical data trend for AI'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.

AI Days Payable Chart

AI Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 19.48 15.15 14.66 39.84 42.12

AI Semi-Annual Data
Mar16 Mar17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
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 11.23 21.90 27.68 42.50 17.38

TSE:4388 vs CSCO, CIEN, MSI: Days Payable Comparison

For the Communication Equipment subindustry, AI'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.


AI Days Payable vs Hardware Industry

For the Hardware industry and Technology sector, AI's Days Payable distribution charts can be found below:

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


TSE:4388
78GF Score
AI Inc TSE:4388
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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AI 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.

AI's Days Payable for the fiscal year that ended in Mar. 2026 is calculated as

Days Payable (A: Mar. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Mar. 2025 ) + Accounts Payable (A: Mar. 2026 )) / count ) / Cost of Goods Sold (A: Mar. 2026 )*Days in Period
=( (148.718 + 53.062) / 2 ) / 874.286*365
=100.89 / 874.286*365
=42.12

AI's Days Payable for the quarter that ended in Mar. 2026 is calculated as:

Days Payable (Q: Mar. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Sep. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (37.355 + 53.062) / 2 ) / 474.757*365 / 2
=45.2085 / 474.757*365 / 2
=17.38

* 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 17.38 mean?
AI (TSE:4388) has a Days Payable of 17.38 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 AI and its competitors. This is near median its historical median of 18.12. Over the past decade, AI's Days Payable has ranged from 3.73 to 42.12. According to the industry distribution chart, AI ranks #2042 out of 2436 companies in the Hardware industry, placing it in the top 83.8%.
Is AI's Days Payable too high?
AI's current Days Payable of 17.38 is near median its 10-year median of 18.12. Over the past 10 years, this metric has ranged from a low of 3.73 to a high of 42.12. The Hardware industry median Days Payable is 69.89. AI's value of 17.38 is 75.1% below this industry median. Based on the distribution chart, AI ranks #2042 out of 2436 companies in the Hardware industry, which is in the bottom quartile relative to peers. Overall, AI has a GF Score™ of 78/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does AI's Days Payable compare to CSCO and CIEN?
According to the Hardware industry distribution chart, AI ranks #2042 out of 2436 companies for Days Payable. This places AI in the lower half of its industry. The industry median Days Payable is 69.89. AI's value of 17.38 is 75.1% below this benchmark. Historically, AI's own Days Payable has ranged from 3.73 to 42.12 over the past decade. While the company's 10-year median is 18.12 vs. the industry median of 69.89, AI 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 Hardware company?
The median Days Payable among Hardware companies is 69.89, based on 2,436 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. AI's current Days Payable of 17.38 is 75.1% 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 AI and its competitors. For the Hardware industry, the median Days Payable is 69.89 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. AI's current Days Payable is 17.38, which is near median its own 10-year median of 18.12. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is AI stock overvalued right now?
Based on GuruFocus' analysis, AI (TSE:4388) is currently considered Significantly Undervalued. The stock's GF Value™ is 円1,082.29, compared to a current price of 円371.00 — trading 65.7% below its estimated fair value. The current Days Payable is 17.38, which is near median its 10-year median of 18.12 and 75.1% below the Hardware industry median of 69.89. AI's overall GF Score™ is 78/100 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 AI (TSE:4388), the current Days Payable is 17.38 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 AI (TSE:4388) Overvalued in 2026?

Based on GuruFocus' analysis, AI stock appears to be undervalued. The current stock price of 円371.00 is trading 65.7% below its estimated GF Value™ of 円1,082.29. GuruFocus considers AI to be Significantly Undervalued.

Key valuation signals for TSE:4388:

  • Days Payable: 17.38 (near median its 10-year median of 18.12)
  • GF Value™: 円1,082.29 vs. price of 円371.00 (65.7% below fair value)
  • GF Score™: 78/100 with 5 warning signs
  • Industry Position: 75.1% below the Hardware median (#2042 of 2436)

No single metric tells the full story. See the TSE:4388 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


AI Business Description

Address KDX Kasuga Building, 10th Floor, 1-15-15 Nishikata, Bunkyo Ward, Tokyo, JPN, 113-0024
AI Inc provides and develops voice synthesis systems and consults related business services in Japan. The company provides a high-quality speech synthesis engine capable of freely synthesizing speech with more human-like natural speech, employing a corpus-based speech synthesis method that combines human voice rather than conventional machine sound. The company's product includes AlTalk, AlTalk SDK, AlTalk Server, and AlTalk Custom Voice.
78GF Score

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

円371.00
Price
円1,082.29
GF Value