AB&Company Co (TSE:9251) Days Payable: 38.80 (As of Apr. 2026) — 15% Below Median

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TSE:9251 AB&Company Co Ltd TSE:9251
77 GF Score
Price 円1,339.00
GF Value 円1,264.31
Valuation Fairly Valued
! 9 Warning Signs
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What is AB&Company Co Days Payable?

AB&Company Co TSE:9251 77 Days Payable is 38.80 as of Apr. 2026, which is 15% below its 10-year median of 45.41. GuruFocus rates TSE:9251 with a GF Score™ of 77/100 and a GF Value™ of 円1,264.31 (Fairly Valued). The stock has 9 warning signs investors should review. Among 90 Personal Services companies, AB&Company Co ranks better than 58.89% on this metric.

AB&Company Co's average Accounts Payable for the six months ended in Apr. 2026 was 円1,196 Mil. AB&Company Co's Cost of Goods Sold for the six months ended in Apr. 2026 was 円5,625 Mil. Hence, AB&Company Co's Days Payable for the six months ended in Apr. 2026 was 38.80.

The historical rank and industry rank for AB&Company Co's Days Payable or its related term are showing as below:

TSE:9251' s Days Payable Range Over the Past 10 Years
Min: 37.68   Med: 45.41   Max: 51.21
Current: 37.68

During the past 8 years, AB&Company Co's highest Days Payable was 51.21. The lowest was 37.68. And the median was 45.41.

TSE:9251's Days Payable is ranked better than
58.89% of 90 companies
in the Personal Services industry
Industry Median: 34.32 vs TSE:9251: 37.68

AB&Company Co's Days Payable declined from Apr. 2025 (40.33) to Apr. 2026 (38.80). It may suggest that AB&Company Co accelerated paying its suppliers.


AB&Company Co Days Payable Historical Data

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The historical data trend for AB&Company 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.

AB&Company Co Days Payable Chart

AB&Company Co Annual Data
Trend Oct18 Oct19 Oct20 Oct21 Oct22 Oct23 Oct24 Oct25
Days Payable
Get a 7-Day Free Trial 45.57 45.41 41.97 41.85 40.97

AB&Company Co Semi-Annual Data
Oct18 Oct19 Oct20 Apr21 Oct21 Apr22 Oct22 Apr23 Oct23 Apr24 Oct24 Apr25 Oct25 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 42.27 39.64 40.33 37.07 38.80

TSE:9251 vs ROL, SCI, FTDR: Days Payable Comparison

For the Personal Services subindustry, AB&Company 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.


AB&Company Co Days Payable vs Personal Services Industry

For the Personal Services industry and Consumer Cyclical sector, AB&Company Co's Days Payable distribution charts can be found below:

* The bar in red indicates where AB&Company Co's Days Payable falls into.


TSE:9251
77GF Score
AB&Company Co Ltd TSE:9251
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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AB&Company Co 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.

AB&Company Co's Days Payable for the fiscal year that ended in Oct. 2025 is calculated as

Days Payable (A: Oct. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Oct. 2024 ) + Accounts Payable (A: Oct. 2025 )) / count ) / Cost of Goods Sold (A: Oct. 2025 )*Days in Period
=( (1126 + 1169) / 2 ) / 10224*365
=1147.5 / 10224*365
=40.97

AB&Company Co's Days Payable for the quarter that ended in Apr. 2026 is calculated as:

Days Payable (Q: Apr. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Oct. 2025 ) + Accounts Payable (Q: Apr. 2026 )) / count ) / Cost of Goods Sold (Q: Apr. 2026 )*Days in Period
=( (1169 + 1223) / 2 ) / 5625*365 / 2
=1196 / 5625*365 / 2
=38.80

* 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 38.80 mean?
AB&Company Co (TSE:9251) has a Days Payable of 38.80 as of Apr. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on AB&Company Co and its competitors. This is 15% below median its historical median of 45.41. Over the past decade, AB&Company Co's Days Payable has ranged from 37.68 to 51.21. According to the industry distribution chart, AB&Company Co ranks #37 out of 90 companies in the Personal Services industry, placing it in the top 41.1%.
Is AB&Company Co's Days Payable too high?
AB&Company Co's current Days Payable of 38.80 is 15% below median its 10-year median of 45.41. Over the past 10 years, this metric has ranged from a low of 37.68 to a high of 51.21. The Personal Services industry median Days Payable is 34.32. AB&Company Co's value of 38.80 is 13.1% above this industry median. Based on the distribution chart, AB&Company Co ranks #37 out of 90 companies in the Personal Services industry, which is above the industry midpoint. Overall, AB&Company Co has a GF Score™ of 77/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does AB&Company Co's Days Payable compare to ROL and SCI?
According to the Personal Services industry distribution chart, AB&Company Co ranks #37 out of 90 companies for Days Payable. This puts AB&Company Co in the upper half of its industry. The industry median Days Payable is 34.32. AB&Company Co's value of 38.80 is 13.1% above this benchmark. Historically, AB&Company Co's own Days Payable has ranged from 37.68 to 51.21 over the past decade. While the company's 10-year median is 45.41 vs. the industry median of 34.32, AB&Company Co has consistently been above 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 Personal Services company?
The median Days Payable among Personal Services companies is 34.32, based on 90 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. AB&Company Co's current Days Payable of 38.80 is 13.1% above 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 AB&Company Co and its competitors. For the Personal Services industry, the median Days Payable is 34.32 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. AB&Company Co's current Days Payable is 38.80, which is 15% below median its own 10-year median of 45.41. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is AB&Company Co stock overvalued right now?
Based on GuruFocus' analysis, AB&Company Co (TSE:9251) is currently considered Fairly Valued. The stock's GF Value™ is 円1,264.31, compared to a current price of 円1,339.00 — trading 5.9% above its estimated fair value. The current Days Payable is 38.80, which is 15% below median its 10-year median of 45.41 and 13.1% above the Personal Services industry median of 34.32. AB&Company Co's overall GF Score™ is 77/100 with 9 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 AB&Company Co (TSE:9251), the current Days Payable is 38.80 as of Apr. 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 AB&Company Co (TSE:9251) Overvalued in 2026?

Based on GuruFocus' analysis, AB&Company Co stock appears to be overvalued. The current stock price of 円1,339.00 is trading 5.9% above its estimated GF Value™ of 円1,264.31. GuruFocus considers AB&Company Co to be Fairly Valued.

Key valuation signals for TSE:9251:

  • Days Payable: 38.80 (15% below median its 10-year median of 45.41)
  • GF Value™: 円1,264.31 vs. price of 円1,339.00 (5.9% above fair value)
  • GF Score™: 77/100 with 9 warning signs
  • Industry Position: 13.1% above the Personal Services median (#37 of 90)

No single metric tells the full story. See the TSE:9251 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


AB&Company Co Business Description

Address 2-16-6 Shinjuku, 7th Floor, Square Building, Shinjuku-ku, Shinjuku East, Tokyo, JPN, 160-0022
AB&Company Co Ltd operates a chain of beauty salons in Japan through brands like Agu., Agu. Spa & Beauty, BLEACHi, benji, First, EleRe, and others. Along with its subsidiaries, the company operates in the following reportable segments: directly managed beauty salons management business, interior design business, and the franchise business. The majority of its revenue is generated from the directly managed beauty salon operation business, which provides beauty services. The franchise business supports the operation of franchise stores, and the interior design business mainly designs, plans, and constructs stores, mainly beauty salons.
77GF Score

Get the complete analysis for TSE:9251

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

円1,339.00
Price
円1,264.31
GF Value