Arcs Co (TSE:9948) Days Payable: 27.07 (As of May. 2026) — Near Median


TSE:9948 Arcs Co Ltd TSE:9948
87 GF Score
Price 円3,400.00
GF Value 円3,160.77
Valuation Fairly Valued
! 1 Warning Sign
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What is Arcs Co Days Payable?

Arcs Co TSE:9948 87 Days Payable is 27.07 as of May. 2026, which is 6% above its 10-year median of 25.54. GuruFocus rates TSE:9948 with a GF Score™ of 87/100 and a GF Value™ of 円3,160.77 (Fairly Valued). The stock has 1 warning sign investors should review. Among 1,098 Retail - Cyclical companies, Arcs Co ranks worse than 77.32% on this metric.

Arcs Co's average Accounts Payable for the three months ended in May. 2026 was 円35,350 Mil. Arcs Co's Cost of Goods Sold for the three months ended in May. 2026 was 円119,167 Mil. Hence, Arcs Co's Days Payable for the three months ended in May. 2026 was 27.07.

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

TSE:9948' s Days Payable Range Over the Past 10 Years
Min: 25.17   Med: 25.54   Max: 28.27
Current: 28.27

During the past 13 years, Arcs Co's highest Days Payable was 28.27. The lowest was 25.17. And the median was 25.54.

TSE:9948's Days Payable is ranked worse than
77.32% of 1098 companies
in the Retail - Cyclical industry
Industry Median: 51.755 vs TSE:9948: 28.27

Arcs Co's Days Payable increased from May. 2025 (26.83) to May. 2026 (27.07). It may suggest that Arcs Co delayed paying its suppliers.


Arcs Co Days Payable Historical Data

* Premium members only.

The historical data trend for Arcs 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.

Arcs Co Days Payable Chart

Arcs 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 25.60 26.19 25.43 25.47 25.17

Arcs Co Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
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 26.83 28.69 30.74 26.41 27.07

TSE:9948 vs DDS: Days Payable Comparison

For the Department Stores subindustry, Arcs 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.


Arcs Co Days Payable vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Arcs Co's Days Payable distribution charts can be found below:

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


TSE:9948
87GF Score
Arcs Co Ltd TSE:9948
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Arcs 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.

Arcs 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
=( (31862 + 32853) / 2 ) / 469142*365
=32357.5 / 469142*365
=25.17

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

Days Payable (Q: May. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Feb. 2026 ) + Accounts Payable (Q: May. 2026 )) / count ) / Cost of Goods Sold (Q: May. 2026 )*Days in Period
=( (32853 + 37846) / 2 ) / 119167*365 / 4
=35349.5 / 119167*365 / 4
=27.07

* 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 27.07 mean?
Arcs Co (TSE:9948) has a Days Payable of 27.07 as of May. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Arcs Co and its competitors. This is near median its historical median of 25.54. Over the past decade, Arcs Co's Days Payable has ranged from 25.17 to 28.27. According to the industry distribution chart, Arcs Co ranks #849 out of 1098 companies in the Retail - Cyclical industry, placing it in the top 77.3%.
Is Arcs Co's Days Payable too high?
Arcs Co's current Days Payable of 27.07 is near median its 10-year median of 25.54. Over the past 10 years, this metric has ranged from a low of 25.17 to a high of 28.27. The Retail - Cyclical industry median Days Payable is 51.76. Arcs Co's value of 27.07 is 47.7% below this industry median. Based on the distribution chart, Arcs Co ranks #849 out of 1098 companies in the Retail - Cyclical industry, which is in the bottom quartile relative to peers. Overall, Arcs Co has a GF Score™ of 87/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Arcs Co's Days Payable compare to DDS?
According to the Retail - Cyclical industry distribution chart, Arcs Co ranks #849 out of 1098 companies for Days Payable. This places Arcs Co in the lower half of its industry. The industry median Days Payable is 51.76. Arcs Co's value of 27.07 is 47.7% below this benchmark. Historically, Arcs Co's own Days Payable has ranged from 25.17 to 28.27 over the past decade. While the company's 10-year median is 25.54 vs. the industry median of 51.76, Arcs 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 Retail - Cyclical company?
The median Days Payable among Retail - Cyclical companies is 51.76, based on 1,098 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. Arcs Co's current Days Payable of 27.07 is 47.7% 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 Arcs Co and its competitors. For the Retail - Cyclical industry, the median Days Payable is 51.76 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Arcs Co's current Days Payable is 27.07, which is near median its own 10-year median of 25.54. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Arcs Co stock overvalued right now?
Based on GuruFocus' analysis, Arcs Co (TSE:9948) is currently considered Fairly Valued. The stock's GF Value™ is 円3,160.77, compared to a current price of 円3,400.00 — trading 7.6% above its estimated fair value. The current Days Payable is 27.07, which is near median its 10-year median of 25.54 and 47.7% below the Retail - Cyclical industry median of 51.76. Arcs Co's overall GF Score™ is 87/100 with 1 warning sign 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 Arcs Co (TSE:9948), the current Days Payable is 27.07 as of May. 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 Arcs Co (TSE:9948) Overvalued in 2026?

Based on GuruFocus' analysis, Arcs Co stock appears to be overvalued. The current stock price of 円3,400.00 is trading 7.6% above its estimated GF Value™ of 円3,160.77. GuruFocus considers Arcs Co to be Fairly Valued.

Key valuation signals for TSE:9948:

  • Days Payable: 27.07 (near median its 10-year median of 25.54)
  • GF Value™: 円3,160.77 vs. price of 円3,400.00 (7.6% above fair value)
  • GF Score™: 87/100 with 1 warning sign
  • Industry Position: 47.7% below the Retail - Cyclical median (#849 of 1098)

No single metric tells the full story. See the TSE:9948 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Arcs Co Business Description

Address 11-2-32, Minami 13-jo Nishi, Chuo-ku, Sapporo, JPN, 064-8610
Arcs Co Ltd is a Japan-based company principally engaged in the supermarket business. The company also operates other businesses through subsidiaries, including tourism, building maintenance, real estate leasing, property and casualty insurance, life insurance agency, wholesale, food manufacturing, industrial and general waste collection, and construction businesses. The group operates in a single segment related to retail.
87GF Score

Get the complete analysis for TSE:9948

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

円3,400.00
Price
円3,160.77
GF Value