SE Holdings andubations Co (TSE:9478) Days Payable: 34.16 (As of Mar. 2026) — 23% Below Median

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TSE:9478 SE Holdings and Incubations Co Ltd TSE:9478
76 GF Score
Price 円511.00
GF Value 円347.22
Valuation Significantly Overvalued
! 6 Warning Signs
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What is SE Holdings andubations Co Days Payable?

SE Holdings andubations Co TSE:9478 +2.61% 76 Days Payable is 34.16 as of Mar. 2026, which is 23% below its 10-year median of 44.51. GuruFocus rates TSE:9478 with a GF Score™ of 76/100 and a GF Value™ of 円347.22 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 911 Media - Diversified companies, SE Holdings andubations Co ranks worse than 73.77% on this metric.

SE Holdings andubations Co's average Accounts Payable for the six months ended in Mar. 2026 was 円338 Mil. SE Holdings andubations Co's Cost of Goods Sold for the six months ended in Mar. 2026 was 円1,806 Mil. Hence, SE Holdings andubations Co's Days Payable for the six months ended in Mar. 2026 was 34.16.

The historical rank and industry rank for SE Holdings andubations Co's Days Payable or its related term are showing as below:

TSE:9478' s Days Payable Range Over the Past 10 Years
Min: 32.85   Med: 44.51   Max: 50.92
Current: 35.82

During the past 13 years, SE Holdings andubations Co's highest Days Payable was 50.92. The lowest was 32.85. And the median was 44.51.

TSE:9478's Days Payable is ranked worse than
73.77% of 911 companies
in the Media - Diversified industry
Industry Median: 82.53 vs TSE:9478: 35.82

SE Holdings andubations Co's Days Payable declined from Mar. 2025 (37.70) to Mar. 2026 (34.16). It may suggest that SE Holdings andubations Co accelerated paying its suppliers.


SE Holdings andubations Co Days Payable Historical Data

* Premium members only.

The historical data trend for SE Holdings andubations 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.

SE Holdings andubations Co Days Payable Chart

SE Holdings andubations Co 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 45.15 47.14 50.92 43.94 36.51

SE Holdings andubations Co 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 46.09 46.32 37.70 36.79 34.16

TSE:9478 vs NYT, WLY: Days Payable Comparison

For the Publishing subindustry, SE Holdings andubations 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.


SE Holdings andubations Co Days Payable vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, SE Holdings andubations Co's Days Payable distribution charts can be found below:

* The bar in red indicates where SE Holdings andubations Co's Days Payable falls into.


TSE:9478
76GF Score
SE Holdings and Incubations Co Ltd TSE:9478
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

SE Holdings andubations 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.

SE Holdings andubations Co'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
=( (391 + 334) / 2 ) / 3624*365
=362.5 / 3624*365
=36.51

SE Holdings andubations Co'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
=( (342 + 334) / 2 ) / 1806*365 / 2
=338 / 1806*365 / 2
=34.16

* 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 34.16 mean?
SE Holdings andubations Co (TSE:9478) has a Days Payable of 34.16 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 SE Holdings andubations Co and its competitors. This is 23% below median its historical median of 44.51. Over the past decade, SE Holdings andubations Co's Days Payable has ranged from 32.85 to 50.92. According to the industry distribution chart, SE Holdings andubations Co ranks #672 out of 911 companies in the Media - Diversified industry, placing it in the top 73.8%.
Is SE Holdings andubations Co's Days Payable too high?
SE Holdings andubations Co's current Days Payable of 34.16 is 23% below median its 10-year median of 44.51. Over the past 10 years, this metric has ranged from a low of 32.85 to a high of 50.92. The Media - Diversified industry median Days Payable is 82.53. SE Holdings andubations Co's value of 34.16 is 58.6% below this industry median. Based on the distribution chart, SE Holdings andubations Co ranks #672 out of 911 companies in the Media - Diversified industry, which is below the industry midpoint. Overall, SE Holdings andubations Co has a GF Score™ of 76/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does SE Holdings andubations Co's Days Payable compare to NYT and WLY?
According to the Media - Diversified industry distribution chart, SE Holdings andubations Co ranks #672 out of 911 companies for Days Payable. This places SE Holdings andubations Co in the lower half of its industry. The industry median Days Payable is 82.53. SE Holdings andubations Co's value of 34.16 is 58.6% below this benchmark. Historically, SE Holdings andubations Co's own Days Payable has ranged from 32.85 to 50.92 over the past decade. While the company's 10-year median is 44.51 vs. the industry median of 82.53, SE Holdings andubations Co 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 Media - Diversified company?
The median Days Payable among Media - Diversified companies is 82.53, based on 911 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. SE Holdings andubations Co's current Days Payable of 34.16 is 58.6% 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 SE Holdings andubations Co and its competitors. For the Media - Diversified industry, the median Days Payable is 82.53 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. SE Holdings andubations Co's current Days Payable is 34.16, which is 23% below median its own 10-year median of 44.51. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SE Holdings andubations Co stock overvalued right now?
Based on GuruFocus' analysis, SE Holdings andubations Co (TSE:9478) is currently considered Significantly Overvalued. The stock's GF Value™ is 円347.22, compared to a current price of 円511.00 — trading 47.2% above its estimated fair value. The current Days Payable is 34.16, which is 23% below median its 10-year median of 44.51 and 58.6% below the Media - Diversified industry median of 82.53. SE Holdings andubations Co's overall GF Score™ is 76/100 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 SE Holdings andubations Co (TSE:9478), the current Days Payable is 34.16 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 SE Holdings andubations Co (TSE:9478) Overvalued in 2026?

Based on GuruFocus' analysis, SE Holdings andubations Co stock appears to be overvalued. The current stock price of 円511.00 is trading 47.2% above its estimated GF Value™ of 円347.22. GuruFocus considers SE Holdings andubations Co to be Significantly Overvalued.

Key valuation signals for TSE:9478:

  • Days Payable: 34.16 (23% below median its 10-year median of 44.51)
  • GF Value™: 円347.22 vs. price of 円511.00 (47.2% above fair value)
  • GF Score™: 76/100 with 6 warning signs
  • Industry Position: 58.6% below the Media - Diversified median (#672 of 911)

No single metric tells the full story. See the TSE:9478 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


SE Holdings andubations Co Business Description

Address 5 Funamachi, Shinjuku-ku, Tokyo, JPN, 160-0006
SE Holdings and Incubations Co Ltd is engaged in diversified businesses namely IT technology information services; mobile internet services; marketing services for IT-related enterprises; store operations utilizing IT technology and Development of IT engineers and human resources services.
76GF Score

Get the complete analysis for TSE:9478

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

円511.00
Price
円347.22
GF Value