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And FactoryTSE:7035 -0.74%58 Days Payable is 30.98 as of Feb. 2026, which is 7% below its 10-year median of 33.21. GuruFocus rates TSE:7035 with a GF Score™ of 58/100 and a GF Value™ of 円197.11 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 2,609 Software companies, And Factory ranks worse than 64.16% on this metric.
The historical data trend for And Factory'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:7035 vs QH, SHOP, UBER: Days Payable Comparison
For the Software - Application subindustry, And Factory'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.
And Factory Days Payable vs Software Industry
For the Software industry and Technology sector, And Factory's Days Payable distribution charts can be found below:
* The bar in red indicates where And Factory'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.
And Factory's Days Payable for the fiscal year that ended in Aug. 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.
And Factory (TSE:7035) has a Days Payable of 30.98 as of Feb. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on And Factory and its competitors. This is near median its historical median of 33.21. Over the past decade, And Factory's Days Payable has ranged from 11.85 to 63.79. According to the industry distribution chart, And Factory ranks #1674 out of 2609 companies in the Software industry, placing it in the top 64.2%.
Is And Factory's Days Payable too high?
And Factory's current Days Payable of 30.98 is near median its 10-year median of 33.21. Over the past 10 years, this metric has ranged from a low of 11.85 to a high of 63.79. The Software industry median Days Payable is 51.70. And Factory's value of 30.98 is 40.1% below this industry median. Based on the distribution chart, And Factory ranks #1674 out of 2609 companies in the Software industry, which is below the industry midpoint. Overall, And Factory has a GF Score™ of 58/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does And Factory's Days Payable compare to QH and SHOP?
According to the Software industry distribution chart, And Factory ranks #1674 out of 2609 companies for Days Payable. This places And Factory in the lower half of its industry. The industry median Days Payable is 51.70. And Factory's value of 30.98 is 40.1% below this benchmark. Historically, And Factory's own Days Payable has ranged from 11.85 to 63.79 over the past decade. While the company's 10-year median is 33.21 vs. the industry median of 51.70, And Factory 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 51.70, based on 2,609 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. And Factory's current Days Payable of 30.98 is 40.1% 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 And Factory and its competitors. For the Software industry, the median Days Payable is 51.70 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. And Factory's current Days Payable is 30.98, which is near median its own 10-year median of 33.21. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is And Factory stock overvalued right now?
Based on GuruFocus' analysis, And Factory (TSE:7035) is currently considered Significantly Overvalued. The stock's GF Value™ is 円197.11, compared to a current price of 円270.00 — trading 37% above its estimated fair value. The current Days Payable is 30.98, which is near median its 10-year median of 33.21 and 40.1% below the Software industry median of 51.70. And Factory's overall GF Score™ is 58/100 with 6 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 And Factory (TSE:7035), the current Days Payable is 30.98 as of Feb. 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 And Factory (TSE:7035) Overvalued in 2026?
Based on GuruFocus' analysis, And Factory stock appears to be overvalued.
The current stock price of 円270.00 is trading 37% above its estimated GF Value™ of 円197.11.
GuruFocus considers And Factory to be Significantly Overvalued.
Key valuation signals for TSE:7035:
Days Payable: 30.98 (near median its 10-year median of 33.21)
GF Value™: 円197.11 vs. price of 円270.00 (37% above fair value)
Industry Position: 40.1% below the Software median (#1674 of 2609)
No single metric tells the full story. See the TSE:7035 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
And Factory Inc is a Japan-based software company. Its business activities are divided into two divisions including smartphone app and Internet of Things (IoT) business division. The company is engaged in developing various applications that connect users and services. It mainly develops tool-based applications, game strategy bulletin board applications, and manga applications.
58GF Score
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