PA Co (TSE:4766) Other Operating Expense: 円347 Mil (TTM As of Dec. 2025)

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:4766 PA Co Ltd TSE:4766
47 GF Score
Price 円192.00
GF Value 円313.90
Valuation Significantly Undervalued
! 1 Warning Sign
View Full Analysis

What is PA Co Other Operating Expense?

PA Co TSE:4766 +0.52% 47 Other Operating Expense is 円347 Mil as of Dec. 2025. GuruFocus rates TSE:4766 with a GF Score™ of 47/100 and a GF Value™ of 円313.90 (Significantly Undervalued). The stock has 1 warning sign investors should review.

PA Co's Other Operating Expense for the three months ended in Dec. 2025 was 円0 Mil. Its Other Operating Expense for the trailing twelve months (TTM) ended in Dec. 2025 was 円347 Mil.

PA Co's quarterly Other Operating Expense increased from Mar. 2025 (円165 Mil) to Jun. 2025 (円166 Mil) but then declined from Jun. 2025 (円166 Mil) to Dec. 2025 (円0 Mil).

PA Co's annual Other Operating Expense declined from Dec. 2023 (円724 Mil) to Dec. 2024 (円705 Mil) and declined from Dec. 2024 (円705 Mil) to Dec. 2025 (円658 Mil).

PA Co Other Operating Expense Historical Data

* Premium members only.

The historical data trend for PA Co's Other Operating Expense 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.

PA Co Other Operating Expense Chart

PA Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Other Operating Expense
Get a 7-Day Free Trial Premium Member Only Premium Member Only 745.08 702.78 724.29 705.26 657.82

PA Co Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Dec24 Mar25 Jun25 Dec25 Mar26
Other Operating Expense 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 0.00 165.20 166.00 0.00 181.00
TSE:4766
47GF Score
PA Co Ltd TSE:4766
Other Operating Expense is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

PA Co Other Operating Expense Calculation

GuruFocus uses a standardized financial statement format for all companies. For non-financial companies, GuruFocus lists Selling, General, & Admin. Expense, , Research & Development, and Other Operating Expense under the "Total Operating Expense" section.

Other Operating Expense sometimes includes:
Restructuring, and merger
Acquisition related and other
Litigation settlement charge
Other (too numerous to list)

Some companies can and do choose to report each of these items separately. Yet, there are a variety of Other Operating Expense which are simply too numerous to list.

Other Operating Expense for the trailing twelve months (TTM) ended in Dec. 2025 adds up the quarterly data reported by the company within the most recent 12 months, which was 円347 Mil.

* 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.

What does a Other Operating Expense of 円347 Mil mean?
PA Co (TSE:4766) has a Other Operating Expense of 円347 Mil as of Dec. 2025. Other operating expenses that a company records on its income statement. View historical data on PA Co and its competitors.
Is PA Co's Other Operating Expense too high?
PA Co's current Other Operating Expense is 円347 Mil. Overall, PA Co has a GF Score™ of 47/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does PA Co's Other Operating Expense compare to KFY and RHI?
PA Co's Other Operating Expense of 円347 Mil can be compared against companies in the Business Services industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Other Operating Expense for a Business Services company?
A good Other Operating Expense depends on the Business Services industry context. However, Other Operating Expense should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Other Operating Expense mean?
A high Other Operating Expense can signal that a stock is expensive relative to its fundamentals. Other operating expenses that a company records on its income statement. View historical data on PA Co and its competitors. PA Co's current Other Operating Expense is 円347 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is PA Co stock overvalued right now?
Based on GuruFocus' analysis, PA Co (TSE:4766) is currently considered Significantly Undervalued. The stock's GF Value™ is 円313.90, compared to a current price of 円192.00 — trading 38.8% below its estimated fair value. The current Other Operating Expense is 円347 Mil. PA Co's overall GF Score™ is 47/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Other Operating Expense calculated?
Other Operating Expense is calculated from a company's financial statements. For PA Co (TSE:4766), the current Other Operating Expense is 円347 Mil as of Dec. 2025. 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 PA Co (TSE:4766) Overvalued in 2026?

Based on GuruFocus' analysis, PA Co stock appears to be undervalued. The current stock price of 円192.00 is trading 38.8% below its estimated GF Value™ of 円313.90. GuruFocus considers PA Co to be Significantly Undervalued.

Key valuation signals for TSE:4766:

  • Other Operating Expense: 円347 Mil
  • GF Value™: 円313.90 vs. price of 円192.00 (38.8% below fair value)
  • GF Score™: 47/100 with 1 warning sign

No single metric tells the full story. See the TSE:4766 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

PA Co Business Description

Other Exchanges 4766:Japan
Address 1-7-8 Haramachi, 2nd floor, Meguro-ku, Tokyo, JPN, 112-0005
PA Co Ltd Its offers recruitment magazines that issue job information of part-time jobs, and newspapers and flip-flops for job seekers, as well as temporary staffing services and recruitment of staff; and manages child care and nursery schools as well as healthcare business.
47GF Score

Get the complete analysis for TSE:4766

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

円192.00
Price
円313.90
GF Value