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Base CoTSE:4481 +1.65%95 Days Payable is 21.78 as of Jun. 2026, which is 4% below its 10-year median of 22.74. GuruFocus rates TSE:4481 with a GF Score™ of 95/100 and a GF Value™ of 円3,606.82 (Fairly Valued). The stock has 3 warning signs investors should review. Among 2,608 Software companies, Base Co ranks worse than 75.5% on this metric.
Base Co's average Accounts Payable for the
three
months ended in Jun. 2026 was 円899 Mil. Base Co's Cost of Goods Sold for the
three
months ended in Jun. 2026 was 円3,767 Mil.
Hence, Base Co's Days Payable for the
three
months ended in Jun. 2026 was 21.78.
The historical rank and industry rank for Base Co's Days Payable or its related term are showing as below:
TSE:4481'
s Days Payable Range Over the Past 10 Years
Min: 18.37 Med: 22.74 Max: 27.96
Current: 22.55
During the past 9 years, Base Co's highest Days Payable was 27.96. The lowest was 18.37. And the median was 22.74.
TSE:4481's Days Payable is ranked worse than 75.5% of 2608
companies
in the Software industry
Industry Median: 51.715
vs TSE:4481: 22.55
Base Co's Days Payable
declined
from Jun. 2025 (25.47) to Jun. 2026 (21.78).
It may suggest that Base Coaccelerated paying its suppliers.
The historical data trend for Base 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:4481 vs QH, SHOP, UBER: Days Payable Comparison
For the Software - Application subindustry, Base 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.
Base Co Days Payable vs Software Industry
For the Software industry and Technology sector, Base Co's Days Payable distribution charts can be found below:
* The bar in red indicates where Base 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.
Base Co's Days Payable for the fiscal year that ended in Dec. 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.
Base Co (TSE:4481) has a Days Payable of 21.78 as of Jun. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Base Co and its competitors. This is near median its historical median of 22.74. Over the past decade, Base Co's Days Payable has ranged from 18.37 to 27.96. According to the industry distribution chart, Base Co ranks #1969 out of 2608 companies in the Software industry, placing it in the top 75.5%.
Is Base Co's Days Payable too high?
Base Co's current Days Payable of 21.78 is near median its 10-year median of 22.74. Over the past 10 years, this metric has ranged from a low of 18.37 to a high of 27.96. The Software industry median Days Payable is 51.72. Base Co's value of 21.78 is 57.9% below this industry median. Based on the distribution chart, Base Co ranks #1969 out of 2608 companies in the Software industry, which is in the bottom quartile relative to peers. Overall, Base Co has a GF Score™ of 95/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Base Co's Days Payable compare to QH and SHOP?
According to the Software industry distribution chart, Base Co ranks #1969 out of 2608 companies for Days Payable. This places Base Co in the lower half of its industry. The industry median Days Payable is 51.72. Base Co's value of 21.78 is 57.9% below this benchmark. Historically, Base Co's own Days Payable has ranged from 18.37 to 27.96 over the past decade. While the company's 10-year median is 22.74 vs. the industry median of 51.72, Base 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 51.72, based on 2,608 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. Base Co's current Days Payable of 21.78 is 57.9% 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 Base Co 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. Base Co's current Days Payable is 21.78, which is near median its own 10-year median of 22.74. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Base Co stock overvalued right now?
Based on GuruFocus' analysis, Base Co (TSE:4481) is currently considered Fairly Valued. The stock's GF Value™ is 円3,606.82, compared to a current price of 円3,390.00 — trading 6% below its estimated fair value. The current Days Payable is 21.78, which is near median its 10-year median of 22.74 and 57.9% below the Software industry median of 51.72. Base Co's overall GF Score™ is 95/100 with 3 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 Base Co (TSE:4481), the current Days Payable is 21.78 as of Jun. 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 Base Co (TSE:4481) Overvalued in 2026?
Based on GuruFocus' analysis, Base Co stock appears to be undervalued.
The current stock price of 円3,390.00 is trading 6% below its estimated GF Value™ of 円3,606.82.
GuruFocus considers Base Co to be Fairly Valued.
Key valuation signals for TSE:4481:
Days Payable: 21.78 (near median its 10-year median of 22.74)
GF Value™: 円3,606.82 vs. price of 円3,390.00 (6% below fair value)
Industry Position: 57.9% below the Software median (#1969 of 2608)
No single metric tells the full story. See the TSE:4481 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Base Co Ltd is engaged in providing computer software development and related activities. The company's activities include System development, System operation and maintenance, SAP implementation and maintenance support, e-KYC / Online identity verification service, BPO support using ICT, among others.
95GF Score
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