Subaru Co (TSE:9778) Days Payable: 3.54 (As of Feb. 2026) — 35% Below Median

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TSE:9778 Subaru Co Ltd TSE:9778
55 GF Score
Price 円5,800.00
GF Value 円6,638.36
Valuation Modestly Undervalued
! 7 Warning Signs
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What is Subaru Co Days Payable?

Subaru Co TSE:9778 55 Days Payable is 3.54 as of Feb. 2026, which is 35% below its 10-year median of 5.43. GuruFocus rates TSE:9778 with a GF Score™ of 55/100 and a GF Value™ of 円6,638.36 (Modestly Undervalued). The stock has 7 warning signs investors should review. Among 210 Education companies, Subaru Co ranks worse than 88.57% on this metric.

Subaru Co's average Accounts Payable for the six months ended in Feb. 2026 was 円26 Mil. Subaru Co's Cost of Goods Sold for the six months ended in Feb. 2026 was 円1,364 Mil. Hence, Subaru Co's Days Payable for the six months ended in Feb. 2026 was 3.54.

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

TSE:9778' s Days Payable Range Over the Past 10 Years
Min: 3.17   Med: 5.43   Max: 12.65
Current: 4.06

During the past 13 years, Subaru Co's highest Days Payable was 12.65. The lowest was 3.17. And the median was 5.43.

TSE:9778's Days Payable is ranked worse than
88.57% of 210 companies
in the Education industry
Industry Median: 34.365 vs TSE:9778: 4.06

Subaru Co's Days Payable increased from Feb. 2025 (3.10) to Feb. 2026 (3.54). It may suggest that Subaru Co delayed paying its suppliers.


Subaru Co Days Payable Historical Data

* Premium members only.

The historical data trend for Subaru 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.

Subaru Co Days Payable Chart

Subaru Co Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 6.99 5.26 3.17 4.14 5.59

Subaru Co Semi-Annual Data
Aug16 Feb17 Aug17 Feb18 Aug18 Feb19 Aug19 Feb20 Aug20 Feb21 Aug21 Feb22 Aug22 Feb23 Aug23 Feb24 Aug24 Feb25 Aug25 Feb26
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 1.98 2.19 3.10 3.05 3.54

TSE:9778 vs EDU, TAL, LAUR: Days Payable Comparison

For the Education & Training Services subindustry, Subaru 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.


Subaru Co Days Payable vs Education Industry

For the Education industry and Consumer Defensive sector, Subaru Co's Days Payable distribution charts can be found below:

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


TSE:9778
55GF Score
Subaru Co Ltd TSE:9778
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Subaru 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.

Subaru Co's Days Payable for the fiscal year that ended in Feb. 2026 is calculated as

Days Payable (A: Feb. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Feb. 2025 ) + Accounts Payable (A: Feb. 2026 )) / count ) / Cost of Goods Sold (A: Feb. 2026 )*Days in Period
=( (38.672 + 45.496) / 2 ) / 2745.873*365
=42.084 / 2745.873*365
=5.59

Subaru Co's Days Payable for the quarter that ended in Feb. 2026 is calculated as:

Days Payable (Q: Feb. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Aug. 2025 ) + Accounts Payable (Q: Feb. 2026 )) / count ) / Cost of Goods Sold (Q: Feb. 2026 )*Days in Period
=( (7.478 + 45.496) / 2 ) / 1363.949*365 / 2
=26.487 / 1363.949*365 / 2
=3.54

* 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 3.54 mean?
Subaru Co (TSE:9778) has a Days Payable of 3.54 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 Subaru Co and its competitors. This is 35% below median its historical median of 5.43. Over the past decade, Subaru Co's Days Payable has ranged from 3.17 to 12.65. According to the industry distribution chart, Subaru Co ranks #186 out of 210 companies in the Education industry, placing it in the top 88.6%.
Is Subaru Co's Days Payable too high?
Subaru Co's current Days Payable of 3.54 is 35% below median its 10-year median of 5.43. Over the past 10 years, this metric has ranged from a low of 3.17 to a high of 12.65. The Education industry median Days Payable is 34.37. Subaru Co's value of 3.54 is 89.7% below this industry median. Based on the distribution chart, Subaru Co ranks #186 out of 210 companies in the Education industry, which is in the bottom quartile relative to peers. Overall, Subaru Co has a GF Score™ of 55/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Subaru Co's Days Payable compare to EDU and TAL?
According to the Education industry distribution chart, Subaru Co ranks #186 out of 210 companies for Days Payable. This places Subaru Co in the lower half of its industry. The industry median Days Payable is 34.37. Subaru Co's value of 3.54 is 89.7% below this benchmark. Historically, Subaru Co's own Days Payable has ranged from 3.17 to 12.65 over the past decade. While the company's 10-year median is 5.43 vs. the industry median of 34.37, Subaru 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 an Education company?
The median Days Payable among Education companies is 34.37, based on 210 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. Subaru Co's current Days Payable of 3.54 is 89.7% 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 Subaru Co and its competitors. For the Education industry, the median Days Payable is 34.37 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Subaru Co's current Days Payable is 3.54, which is 35% below median its own 10-year median of 5.43. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Subaru Co stock overvalued right now?
Based on GuruFocus' analysis, Subaru Co (TSE:9778) is currently considered Modestly Undervalued. The stock's GF Value™ is 円6,638.36, compared to a current price of 円5,800.00 — trading 12.6% below its estimated fair value. The current Days Payable is 3.54, which is 35% below median its 10-year median of 5.43 and 89.7% below the Education industry median of 34.37. Subaru Co's overall GF Score™ is 55/100 with 7 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 Subaru Co (TSE:9778), the current Days Payable is 3.54 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 Subaru Co (TSE:9778) Overvalued in 2026?

Based on GuruFocus' analysis, Subaru Co stock appears to be undervalued. The current stock price of 円5,800.00 is trading 12.6% below its estimated GF Value™ of 円6,638.36. GuruFocus considers Subaru Co to be Modestly Undervalued.

Key valuation signals for TSE:9778:

  • Days Payable: 3.54 (35% below median its 10-year median of 5.43)
  • GF Value™: 円6,638.36 vs. price of 円5,800.00 (12.6% below fair value)
  • GF Score™: 55/100 with 7 warning signs
  • Industry Position: 89.7% below the Education median (#186 of 210)

No single metric tells the full story. See the TSE:9778 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Subaru Co Business Description

Address No. 9, No. 1, Kajiya-cho, Kagoshima, JPN, 892-0846
Subaru Co Ltd operates cram schools and provides academic tutoring and exam preparation services for kindergarten, elementary, and junior high school students. It also evaluates the academic achievement of the students using computer programs. It also conducts various mimetic tests such as All Kyushu mimetic tests, all Kyushu scholastic tests, trial undertaking, and other.
55GF Score

Get the complete analysis for TSE:9778

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

円5,800.00
Price
円6,638.36
GF Value