CBAOF (FIBRA Terrafina) Accounts Payable & Accrued Expense: $14.8 Mil (As of Sep. 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.

CBAOF FIBRA Terrafina CBAOF
74 GF Score
Price $1.94
GF Value $2.14
! 6 Warning Signs
View Full Analysis

What is FIBRA Terrafina Accounts Payable & Accrued Expense?

FIBRA Terrafina CBAOF 74 Accounts Payable & Accrued Expense is $14.8 Mil as of Sep. 2025. GuruFocus rates CBAOF with a GF Score™ of 74/100 and a GF Value™ of $2.14. The stock has 6 warning signs investors should review.

FIBRA Terrafina's quarterly accounts payable & accrued expense declined from Mar. 2025 ($33.1 Mil) to Jun. 2025 ($11.4 Mil) but then increased from Jun. 2025 ($11.4 Mil) to Sep. 2025 ($14.8 Mil).

FIBRA Terrafina's annual accounts payable & accrued expense increased from Dec. 2022 ($19.7 Mil) to Dec. 2023 ($30.6 Mil) but then declined from Dec. 2023 ($30.6 Mil) to Dec. 2024 ($28.5 Mil).

FIBRA Terrafina Accounts Payable & Accrued Expense Historical Data

* Premium members only.

The historical data trend for FIBRA Terrafina's Accounts Payable & Accrued 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.

FIBRA Terrafina Accounts Payable & Accrued Expense Chart

FIBRA Terrafina Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Accounts Payable & Accrued Expense
Get a 7-Day Free Trial Premium Member Only Premium Member Only 19.52 23.25 19.74 30.59 28.50

FIBRA Terrafina Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25
Accounts Payable & Accrued 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 14.71 28.50 33.08 11.38 14.78
CBAOF
74GF Score
FIBRA Terrafina CBAOF
Accounts Payable & Accrued Expense is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

FIBRA Terrafina Accounts Payable & Accrued Expense Calculation

Accounts payable & accrued expense usually includes accounts payable, accrued compensation and related benefits, etc.

Accounts payable is money owed by a business to its suppliers shown as a liability on a company's balance sheet. It is distinct from notes payable liabilities, which are debts created by formal legal instrument documents.

It is part of the current portion of the liabilities (due within one year or within the normal operating cycle if longer) reflected on the balace sheet of the company. A higher Accounts Payable means lower Working Capital needed to operate the business.

What does a Accounts Payable & Accrued Expense of $14.8 Mil mean?
FIBRA Terrafina (CBAOF) has a Accounts Payable & Accrued Expense of $14.8 Mil as of Sep. 2025. Accounts payable and accrued expenses are amounts a company expects to pay to suppliers and others. View historical data on FIBRA Terrafina and its competitors.
Is FIBRA Terrafina's Accounts Payable & Accrued Expense too high?
FIBRA Terrafina's current Accounts Payable & Accrued Expense is $14.8 Mil. Overall, FIBRA Terrafina has a GF Score™ of 74/100, reflecting its overall financial health beyond just this single metric.
How does FIBRA Terrafina's Accounts Payable & Accrued Expense compare to PLD and PSA?
FIBRA Terrafina's Accounts Payable & Accrued Expense of $14.8 Mil can be compared against companies in the REITs industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Payable & Accrued Expense for a REITs company?
A good Accounts Payable & Accrued Expense depends on the REITs industry context. However, Accounts Payable & Accrued 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 Accounts Payable & Accrued Expense mean?
A high Accounts Payable & Accrued Expense can signal that a stock is expensive relative to its fundamentals. Accounts payable and accrued expenses are amounts a company expects to pay to suppliers and others. View historical data on FIBRA Terrafina and its competitors. FIBRA Terrafina's current Accounts Payable & Accrued Expense is $14.8 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is FIBRA Terrafina stock overvalued right now?
FIBRA Terrafina (CBAOF) has a current Accounts Payable & Accrued Expense of $14.8 Mil. The stock's GF Value™ is $2.14, compared to a current price of $1.94 — trading 9.3% below its estimated fair value. The current Accounts Payable & Accrued Expense is $14.8 Mil. FIBRA Terrafina's overall GF Score™ is 74/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Payable & Accrued Expense calculated?
Accounts Payable & Accrued Expense is calculated from a company's financial statements. For FIBRA Terrafina (CBAOF), the current Accounts Payable & Accrued Expense is $14.8 Mil as of Sep. 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 FIBRA Terrafina (CBAOF) Overvalued in 2026?

Based on GuruFocus' analysis, FIBRA Terrafina stock appears to be undervalued. The current stock price of $1.94 is trading 9.3% below its estimated GF Value™ of $2.14.

Key valuation signals for CBAOF:

  • Accounts Payable & Accrued Expense: $14.8 Mil
  • GF Value™: $2.14 vs. price of $1.94 (9.3% below fair value)
  • GF Score™: 74/100 with 6 warning signs

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

FIBRA Terrafina Business Description

Industry Real EstateREITs
Address Avenue Paseo de la Reforma 115, Lomas de Chapultepec, 9th floor, Mexico City, MEX, 11000
FIBRA Terrafina is a real estate investment trust that acquires, owns, and develops industrial properties throughout Mexico. The company's properties consist of light manufacturing buildings as well as attractive distribution centers, optimally located. The properties that make up portfolio consist of 300 real estate properties, including 289 developed industrial properties and are located throughout 32 cities in 16 states.
74GF Score

Get the complete analysis for CBAOF

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

$1.94
Price
$2.14
GF Value