Delivery Consulting (TSE:9240) Days Payable: 13.75 (As of Jan. 2026) — Near Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TSE:9240 Delivery Consulting Inc TSE:9240
75 GF Score
Price 円448.00
GF Value 円657.05
Valuation Significantly Undervalued
! 3 Warning Signs
View Full Analysis

What is Delivery Consulting Days Payable?

Delivery Consulting TSE:9240 +0.22% 75 Days Payable is 13.75 as of Jan. 2026, which is 3% below its 10-year median of 14.22. GuruFocus rates TSE:9240 with a GF Score™ of 75/100 and a GF Value™ of 円657.05 (Significantly Undervalued). The stock has 3 warning signs investors should review. Among 2,609 Software companies, Delivery Consulting ranks worse than 87.04% on this metric.

Delivery Consulting's average Accounts Payable for the three months ended in Jan. 2026 was 円69 Mil. Delivery Consulting's Cost of Goods Sold for the three months ended in Jan. 2026 was 円455 Mil. Hence, Delivery Consulting's Days Payable for the three months ended in Jan. 2026 was 13.75.

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

TSE:9240' s Days Payable Range Over the Past 10 Years
Min: 11.19   Med: 14.22   Max: 18.45
Current: 13.69

During the past 7 years, Delivery Consulting's highest Days Payable was 18.45. The lowest was 11.19. And the median was 14.22.

TSE:9240's Days Payable is ranked worse than
87.04% of 2609 companies
in the Software industry
Industry Median: 51.7 vs TSE:9240: 13.69

Delivery Consulting's Days Payable increased from Jan. 2025 (0.00) to Jan. 2026 (13.75). It may suggest that Delivery Consulting delayed paying its suppliers.


Delivery Consulting Days Payable Historical Data

* Premium members only.

The historical data trend for Delivery Consulting'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.

Delivery Consulting Days Payable Chart

Delivery Consulting Annual Data
Trend Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Days Payable
Get a 7-Day Free Trial 18.33 18.45 14.22 12.12 14.48

Delivery Consulting 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 15.84 13.89 13.24 13.75 14.92

TSE:9240 vs IBM, ACN, FISV: Days Payable Comparison

For the Information Technology Services subindustry, Delivery Consulting'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.


Delivery Consulting Days Payable vs Software Industry

For the Software industry and Technology sector, Delivery Consulting's Days Payable distribution charts can be found below:

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


TSE:9240
75GF Score
Delivery Consulting Inc TSE:9240
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Delivery Consulting 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.

Delivery Consulting'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
=( (63.016 + 70.721) / 2 ) / 1685.507*365
=66.8685 / 1685.507*365
=14.48

Delivery Consulting'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
=( (53.933 + 83.33) / 2 ) / 455.322*365 / 4
=68.6315 / 455.322*365 / 4
=13.75

* 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 13.75 mean?
Delivery Consulting (TSE:9240) has a Days Payable of 13.75 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 Delivery Consulting and its competitors. This is near median its historical median of 14.22. Over the past decade, Delivery Consulting's Days Payable has ranged from 11.19 to 18.45. According to the industry distribution chart, Delivery Consulting ranks #2271 out of 2609 companies in the Software industry, placing it in the top 87%.
Is Delivery Consulting's Days Payable too high?
Delivery Consulting's current Days Payable of 13.75 is near median its 10-year median of 14.22. Over the past 10 years, this metric has ranged from a low of 11.19 to a high of 18.45. The Software industry median Days Payable is 51.70. Delivery Consulting's value of 13.75 is 73.4% below this industry median. Based on the distribution chart, Delivery Consulting ranks #2271 out of 2609 companies in the Software industry, which is in the bottom quartile relative to peers. Overall, Delivery Consulting has a GF Score™ of 75/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Delivery Consulting's Days Payable compare to IBM and ACN?
According to the Software industry distribution chart, Delivery Consulting ranks #2271 out of 2609 companies for Days Payable. This places Delivery Consulting in the lower half of its industry. The industry median Days Payable is 51.70. Delivery Consulting's value of 13.75 is 73.4% below this benchmark. Historically, Delivery Consulting's own Days Payable has ranged from 11.19 to 18.45 over the past decade. While the company's 10-year median is 14.22 vs. the industry median of 51.70, Delivery Consulting 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. Delivery Consulting's current Days Payable of 13.75 is 73.4% 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 Delivery Consulting 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. Delivery Consulting's current Days Payable is 13.75, which is near median its own 10-year median of 14.22. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Delivery Consulting stock overvalued right now?
Based on GuruFocus' analysis, Delivery Consulting (TSE:9240) is currently considered Significantly Undervalued. The stock's GF Value™ is 円657.05, compared to a current price of 円448.00 — trading 31.8% below its estimated fair value. The current Days Payable is 13.75, which is near median its 10-year median of 14.22 and 73.4% below the Software industry median of 51.70. Delivery Consulting's overall GF Score™ is 75/100 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 Delivery Consulting (TSE:9240), the current Days Payable is 13.75 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 Delivery Consulting (TSE:9240) Overvalued in 2026?

Based on GuruFocus' analysis, Delivery Consulting stock appears to be undervalued. The current stock price of 円448.00 is trading 31.8% below its estimated GF Value™ of 円657.05. GuruFocus considers Delivery Consulting to be Significantly Undervalued.

Key valuation signals for TSE:9240:

  • Days Payable: 13.75 (near median its 10-year median of 14.22)
  • GF Value™: 円657.05 vs. price of 円448.00 (31.8% below fair value)
  • GF Score™: 75/100 with 3 warning signs
  • Industry Position: 73.4% below the Software median (#2271 of 2609)

No single metric tells the full story. See the TSE:9240 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Delivery Consulting Business Description

Address 9-7-1 Akasaka, 23rd Floor, Midtown Tower, Minato-ku, Tokyo, JPN, 107-6223
Delivery Consulting Inc is a technology consulting company offering various IT services in Japan. It is engaged in a digital transformation business that supports client companies' DX (digital transformation) from both IT consulting and IT system development. In the digital transformation business, the company provides three services and solutions: digital migration, data tactics, and intelligent automation. The company operates in a single segment, the digital transformation business.
75GF Score

Get the complete analysis for TSE:9240

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

円448.00
Price
円657.05
GF Value