Link-U Group (TSE:4446) Days Payable: 169.54 (As of Jan. 2026) — 47% Above Median

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TSE:4446 Link-U Group Inc TSE:4446
58 GF Score
Price 円852.00
GF Value 円110.15
Valuation Significantly Overvalued
! 1 Warning Sign
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What is Link-U Group Days Payable?

Link-U Group TSE:4446 -2.29% 58 Days Payable is 169.54 as of Jan. 2026, which is 47% above its 10-year median of 115.71. GuruFocus rates TSE:4446 with a GF Score™ of 58/100 and a GF Value™ of 円110.15 (Significantly Overvalued). The stock has 1 warning sign investors should review. Among 2,604 Software companies, Link-U Group ranks worse than 38402.42% on this metric.

Link-U Group's average Accounts Payable for the three months ended in Jan. 2026 was 円909.9 Mil. Link-U Group's Cost of Goods Sold for the three months ended in Jan. 2026 was 円489.8 Mil. Hence, Link-U Group's Days Payable for the three months ended in Jan. 2026 was 169.54.

The historical rank and industry rank for Link-U Group's Days Payable or its related term are showing as below:

During the past 9 years, Link-U Group's highest Days Payable was 2467.57. The lowest was 0.47. And the median was 115.71.

TSE:4446's Days Payable is not ranked *
in the Software industry.
Industry Median: 51.715
* Ranked among companies with meaningful Days Payable only.

Link-U Group's Days Payable increased from Jan. 2025 (0.00) to Jan. 2026 (169.54). It may suggest that Link-U Group delayed paying its suppliers.


Link-U Group Days Payable Historical Data

* Premium members only.

The historical data trend for Link-U Group'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.

Link-U Group Days Payable Chart

Link-U Group Annual Data
Trend Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Days Payable
Get a 7-Day Free Trial Premium Member Only 0.00 0.00 230.06 549.30 2,467.57

Link-U Group Quarterly Data
Apr21 Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
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 158.37 0.00 121.91 169.54 129.27

TSE:4446 vs CRM, SHOP, UBER: Days Payable Comparison

For the Software - Application subindustry, Link-U Group'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.


Link-U Group Days Payable vs Software Industry

For the Software industry and Technology sector, Link-U Group's Days Payable distribution charts can be found below:

* The bar in red indicates where Link-U Group's Days Payable falls into.


TSE:4446
58GF Score
Link-U Group Inc TSE:4446
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Link-U Group 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.

Link-U Group's Days Payable for the fiscal year that ended in Jul. 2025 is calculated as

Days Payable (A: Jul. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Jul. 2024 ) + Accounts Payable (A: Jul. 2025 )) / count ) / Cost of Goods Sold (A: Jul. 2025 )*Days in Period
=( (853.364 + 879.144) / 2 ) / 128.135*365
=866.254 / 128.135*365
=2,467.57

Link-U Group's Days Payable for the quarter that ended in Jan. 2026 is calculated as:

Days Payable (Q: Jan. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Oct. 2025 ) + Accounts Payable (Q: Jan. 2026 )) / count ) / Cost of Goods Sold (Q: Jan. 2026 )*Days in Period
=( (929.103 + 890.785) / 2 ) / 489.756*365 / 4
=909.944 / 489.756*365 / 4
=169.54

* 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 169.54 mean?
Link-U Group (TSE:4446) has a Days Payable of 169.54 as of Jan. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Link-U Group and its competitors. This is 47% above median its historical median of 115.71. Over the past decade, Link-U Group's Days Payable has ranged from 0.47 to 2,467.57. According to the industry distribution chart, Link-U Group ranks #999999 out of 2604 companies in the Software industry.
Is Link-U Group's Days Payable too high?
Link-U Group's current Days Payable of 169.54 is 47% above median its 10-year median of 115.71. Over the past 10 years, this metric has ranged from a low of 0.47 to a high of 2,467.57. The Software industry median Days Payable is 51.72. Link-U Group's value of 169.54 is 227.8% above this industry median. Based on the distribution chart, Link-U Group ranks #999999 out of 2604 companies in the Software industry, which is in the bottom quartile relative to peers. Overall, Link-U Group has a GF Score™ of 58/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Link-U Group's Days Payable compare to CRM and SHOP?
According to the Software industry distribution chart, Link-U Group ranks #999999 out of 2604 companies for Days Payable. This places Link-U Group in the lower half of its industry. The industry median Days Payable is 51.72. Link-U Group's value of 169.54 is 227.8% above this benchmark. Historically, Link-U Group's own Days Payable has ranged from 0.47 to 2,467.57 over the past decade. While the company's 10-year median is 115.71 vs. the industry median of 51.72, Link-U Group has consistently been above 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 51.72, based on 2,604 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. Link-U Group's current Days Payable of 169.54 is 227.8% above 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 Link-U Group and its competitors. For the Software industry, the median Days Payable is 51.72 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Link-U Group's current Days Payable is 169.54, which is 47% above median its own 10-year median of 115.71. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Link-U Group stock overvalued right now?
Based on GuruFocus' analysis, Link-U Group (TSE:4446) is currently considered Significantly Overvalued. The stock's GF Value™ is 円110.15, compared to a current price of 円852.00 — trading 673.5% above its estimated fair value. The current Days Payable is 169.54, which is 47% above median its 10-year median of 115.71 and 227.8% above the Software industry median of 51.72. Link-U Group's overall GF Score™ is 58/100 with 1 warning sign 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 Link-U Group (TSE:4446), the current Days Payable is 169.54 as of Jan. 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 Link-U Group (TSE:4446) Overvalued in 2026?

Based on GuruFocus' analysis, Link-U Group stock appears to be overvalued. The current stock price of 円852.00 is trading 673.5% above its estimated GF Value™ of 円110.15. GuruFocus considers Link-U Group to be Significantly Overvalued.

Key valuation signals for TSE:4446:

  • Days Payable: 169.54 (47% above median its 10-year median of 115.71)
  • GF Value™: 円110.15 vs. price of 円852.00 (673.5% above fair value)
  • GF Score™: 58/100 with 1 warning sign
  • Industry Position: 227.8% above the Software median (#999999 of 2604)

No single metric tells the full story. See the TSE:4446 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Link-U Group Business Description

Address 2-2-3 Sotokanda, Sumitomo Real Estate Ochanomizu Building, Chiyoda-ku, Tokyo, JPN, 101-0021
Link-U Group Inc through its subsidiaries engages in developing and operating manga apps, etc., utilizing data distribution technology based on its own original server design, operates a platform that connects businesses and users, supports and promotes the introduction of digital transformation, as well as planning, development, and operation in a wide range of areas, from manga apps to government systems, provides IT consulting services such as digital transformation support for government agencies, among others.
58GF Score

Get the complete analysis for TSE:4446

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

円852.00
Price
円110.15
GF Value