JSS (TSE:6074) Days Payable: 6.74 (As of Mar. 2026) — 33% Below Median


TSE:6074 JSS Corp TSE:6074
59 GF Score
Price 円498.00
GF Value 円527.07
Valuation Fairly Valued
! 2 Warning Signs
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What is JSS Days Payable?

JSS TSE:6074 -1.19% 59 Days Payable is 6.74 as of Mar. 2026, which is 33% below its 10-year median of 10.12. GuruFocus rates TSE:6074 with a GF Score™ of 59/100 and a GF Value™ of 円527.07 (Fairly Valued). The stock has 2 warning signs investors should review. Among 777 Travel & Leisure companies, JSS ranks worse than 94.98% on this metric.

JSS's average Accounts Payable for the six months ended in Mar. 2026 was 円129 Mil. JSS's Cost of Goods Sold for the six months ended in Mar. 2026 was 円3,498 Mil. Hence, JSS's Days Payable for the six months ended in Mar. 2026 was 6.74.

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

TSE:6074' s Days Payable Range Over the Past 10 Years
Min: 6.22   Med: 10.12   Max: 13.26
Current: 6.84

During the past 13 years, JSS's highest Days Payable was 13.26. The lowest was 6.22. And the median was 10.12.

TSE:6074's Days Payable is ranked worse than
94.98% of 777 companies
in the Travel & Leisure industry
Industry Median: 56.99 vs TSE:6074: 6.84

JSS's Days Payable declined from Mar. 2025 (8.72) to Mar. 2026 (6.74). It may suggest that JSS accelerated paying its suppliers.


JSS Days Payable Historical Data

* Premium members only.

The historical data trend for JSS'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.

JSS Days Payable Chart

JSS 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 10.27 9.96 9.77 8.18 6.22

JSS Semi-Annual Data
Sep16 Mar17 Sep17 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 Premium Member Only 10.08 10.17 8.72 7.55 6.74

TSE:6074 vs AS, HAS, LTH: Days Payable Comparison

For the Leisure subindustry, JSS'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.


JSS Days Payable vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, JSS's Days Payable distribution charts can be found below:

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


TSE:6074
59GF Score
JSS Corp TSE:6074
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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JSS 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.

JSS'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
=( (139.908 + 101.456) / 2 ) / 7083.066*365
=120.682 / 7083.066*365
=6.22

JSS'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
=( (156.924 + 101.456) / 2 ) / 3497.805*365 / 2
=129.19 / 3497.805*365 / 2
=6.74

* 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 6.74 mean?
JSS (TSE:6074) has a Days Payable of 6.74 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 JSS and its competitors. This is 33% below median its historical median of 10.12. Over the past decade, JSS's Days Payable has ranged from 6.22 to 13.26. According to the industry distribution chart, JSS ranks #738 out of 777 companies in the Travel & Leisure industry, placing it in the top 95%.
Is JSS's Days Payable too high?
JSS's current Days Payable of 6.74 is 33% below median its 10-year median of 10.12. Over the past 10 years, this metric has ranged from a low of 6.22 to a high of 13.26. The Travel & Leisure industry median Days Payable is 56.99. JSS's value of 6.74 is 88.2% below this industry median. Based on the distribution chart, JSS ranks #738 out of 777 companies in the Travel & Leisure industry, which is in the bottom quartile relative to peers. Overall, JSS has a GF Score™ of 59/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does JSS's Days Payable compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, JSS ranks #738 out of 777 companies for Days Payable. This places JSS in the lower half of its industry. The industry median Days Payable is 56.99. JSS's value of 6.74 is 88.2% below this benchmark. Historically, JSS's own Days Payable has ranged from 6.22 to 13.26 over the past decade. While the company's 10-year median is 10.12 vs. the industry median of 56.99, JSS 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 Travel & Leisure company?
The median Days Payable among Travel & Leisure companies is 56.99, based on 777 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. JSS's current Days Payable of 6.74 is 88.2% 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 JSS and its competitors. For the Travel & Leisure industry, the median Days Payable is 56.99 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. JSS's current Days Payable is 6.74, which is 33% below median its own 10-year median of 10.12. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is JSS stock overvalued right now?
Based on GuruFocus' analysis, JSS (TSE:6074) is currently considered Fairly Valued. The stock's GF Value™ is 円527.07, compared to a current price of 円498.00 — trading 5.5% below its estimated fair value. The current Days Payable is 6.74, which is 33% below median its 10-year median of 10.12 and 88.2% below the Travel & Leisure industry median of 56.99. JSS's overall GF Score™ is 59/100 with 2 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 JSS (TSE:6074), the current Days Payable is 6.74 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 JSS (TSE:6074) Overvalued in 2026?

Based on GuruFocus' analysis, JSS stock appears to be undervalued. The current stock price of 円498.00 is trading 5.5% below its estimated GF Value™ of 円527.07. GuruFocus considers JSS to be Fairly Valued.

Key valuation signals for TSE:6074:

  • Days Payable: 6.74 (33% below median its 10-year median of 10.12)
  • GF Value™: 円527.07 vs. price of 円498.00 (5.5% below fair value)
  • GF Score™: 59/100 with 2 warning signs
  • Industry Position: 88.2% below the Travel & Leisure median (#738 of 777)

No single metric tells the full story. See the TSE:6074 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


JSS Business Description

Address Kaneda Tosabori Building, 9th Floor, Osaka-shi Nishi-ku, Tosabori 1 - chome 4 - 11, Tokyo, JPN, 550-0001
JSS Corp is engaged in the operation of swimming schools. It operates a swimming school, tennis school, and fitness club. The company also sells sporting goods. Geographically the activities are carried out through Japan.
59GF Score

Get the complete analysis for TSE:6074

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

円498.00
Price
円527.07
GF Value