Computer Institute of Japan (TSE:4826) Days Payable: 17.28 (As of Dec. 2025) — Near Median

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TSE:4826 Computer Institute of Japan Ltd TSE:4826
80 GF Score
Price 円502.00
GF Value 円469.31
Valuation Fairly Valued
! 1 Warning Sign
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What is Computer Institute of Japan Days Payable?

Computer Institute of Japan TSE:4826 -0.79% 80 Days Payable is 17.28 as of Dec. 2025, which is 8% above its 10-year median of 15.93. GuruFocus rates TSE:4826 with a GF Score™ of 80/100 and a GF Value™ of 円469.31 (Fairly Valued). The stock has 1 warning sign investors should review. Among 2,610 Software companies, Computer Institute of Japan ranks worse than 83.56% on this metric.

Computer Institute of Japan's average Accounts Payable for the three months ended in Dec. 2025 was 円1,066 Mil. Computer Institute of Japan's Cost of Goods Sold for the three months ended in Dec. 2025 was 円5,633 Mil. Hence, Computer Institute of Japan's Days Payable for the three months ended in Dec. 2025 was 17.28.

The historical rank and industry rank for Computer Institute of Japan's Days Payable or its related term are showing as below:

TSE:4826' s Days Payable Range Over the Past 10 Years
Min: 12.13   Med: 15.93   Max: 26.37
Current: 17.26

During the past 13 years, Computer Institute of Japan's highest Days Payable was 26.37. The lowest was 12.13. And the median was 15.93.

TSE:4826's Days Payable is ranked worse than
83.56% of 2610 companies
in the Software industry
Industry Median: 52.785 vs TSE:4826: 17.26

Computer Institute of Japan's Days Payable increased from Dec. 2024 (0.00) to Dec. 2025 (17.28). It may suggest that Computer Institute of Japan delayed paying its suppliers.


Computer Institute of Japan Days Payable Historical Data

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The historical data trend for Computer Institute of Japan'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.

Computer Institute of Japan Days Payable Chart

Computer Institute of Japan 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 15.63 15.66 16.19 16.26 16.82

Computer Institute of Japan Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Dec24 Mar25 Jun25 Sep25 Dec25 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 Premium Member Only 16.60 16.79 16.55 17.28 17.72

TSE:4826 vs UBER, SHOP, CRM: Days Payable Comparison

For the Software - Application subindustry, Computer Institute of Japan'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.


Computer Institute of Japan Days Payable vs Software Industry

For the Software industry and Technology sector, Computer Institute of Japan's Days Payable distribution charts can be found below:

* The bar in red indicates where Computer Institute of Japan's Days Payable falls into.


TSE:4826
80GF Score
Computer Institute of Japan Ltd TSE:4826
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Computer Institute of Japan 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.

Computer Institute of Japan'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
=( (982.583 + 978.586) / 2 ) / 21278.392*365
=980.5845 / 21278.392*365
=16.82

Computer Institute of Japan'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: Sep. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (998.434 + 1134.49) / 2 ) / 5633.167*365 / 4
=1066.462 / 5633.167*365 / 4
=17.28

* 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 17.28 mean?
Computer Institute of Japan (TSE:4826) has a Days Payable of 17.28 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 Computer Institute of Japan and its competitors. This is near median its historical median of 15.93. Over the past decade, Computer Institute of Japan's Days Payable has ranged from 12.13 to 26.37. According to the industry distribution chart, Computer Institute of Japan ranks #2181 out of 2610 companies in the Software industry, placing it in the top 83.6%.
Is Computer Institute of Japan's Days Payable too high?
Computer Institute of Japan's current Days Payable of 17.28 is near median its 10-year median of 15.93. Over the past 10 years, this metric has ranged from a low of 12.13 to a high of 26.37. The Software industry median Days Payable is 52.79. Computer Institute of Japan's value of 17.28 is 67.3% below this industry median. Based on the distribution chart, Computer Institute of Japan ranks #2181 out of 2610 companies in the Software industry, which is in the bottom quartile relative to peers. Overall, Computer Institute of Japan has a GF Score™ of 80/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Computer Institute of Japan's Days Payable compare to UBER and SHOP?
According to the Software industry distribution chart, Computer Institute of Japan ranks #2181 out of 2610 companies for Days Payable. This places Computer Institute of Japan in the lower half of its industry. The industry median Days Payable is 52.79. Computer Institute of Japan's value of 17.28 is 67.3% below this benchmark. Historically, Computer Institute of Japan's own Days Payable has ranged from 12.13 to 26.37 over the past decade. While the company's 10-year median is 15.93 vs. the industry median of 52.79, Computer Institute of Japan 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 52.79, based on 2,610 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. Computer Institute of Japan's current Days Payable of 17.28 is 67.3% 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 Computer Institute of Japan and its competitors. For the Software industry, the median Days Payable is 52.79 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Computer Institute of Japan's current Days Payable is 17.28, which is near median its own 10-year median of 15.93. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Computer Institute of Japan stock overvalued right now?
Based on GuruFocus' analysis, Computer Institute of Japan (TSE:4826) is currently considered Fairly Valued. The stock's GF Value™ is 円469.31, compared to a current price of 円502.00 — trading 7% above its estimated fair value. The current Days Payable is 17.28, which is near median its 10-year median of 15.93 and 67.3% below the Software industry median of 52.79. Computer Institute of Japan's overall GF Score™ is 80/100 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 Computer Institute of Japan (TSE:4826), the current Days Payable is 17.28 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 Computer Institute of Japan (TSE:4826) Overvalued in 2026?

Based on GuruFocus' analysis, Computer Institute of Japan stock appears to be overvalued. The current stock price of 円502.00 is trading 7% above its estimated GF Value™ of 円469.31. GuruFocus considers Computer Institute of Japan to be Fairly Valued.

Key valuation signals for TSE:4826:

  • Days Payable: 17.28 (near median its 10-year median of 15.93)
  • GF Value™: 円469.31 vs. price of 円502.00 (7% above fair value)
  • GF Score™: 80/100 with 1 warning sign
  • Industry Position: 67.3% below the Software median (#2181 of 2610)

No single metric tells the full story. See the TSE:4826 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Computer Institute of Japan Business Description

Address 1-2-25 Takashima, Nishi-ku, Yokohama, JPN, 220-0023
Computer Institute of Japan Ltd provides system development services.
80GF Score

Get the complete analysis for TSE:4826

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

円502.00
Price
円469.31
GF Value