Sea (SE) Accounts Payable: $539 Mil (As of Mar. 2026)


SE Sea Ltd SE
75 GF Score
Price $111.14
GF Value $134.62
Valuation Modestly Undervalued
! 2 Warning Signs
View Full Analysis

What is Sea Accounts Payable?

Sea SE +1.86% 75 Accounts Payable is $539 Mil as of Mar. 2026. GuruFocus rates SE with a GF Score™ of 75/100 and a GF Value™ of $134.62 (Modestly Undervalued). The stock has 2 warning signs investors should review.

Sea's Accounts Payable for the quarter that ended in Mar. 2026 was $539 Mil.

Sea's quarterly Accounts Payable declined from Sep. 2025 ($480 Mil) to Dec. 2025 ($468 Mil) but then increased from Dec. 2025 ($468 Mil) to Mar. 2026 ($539 Mil).

Sea's annual Accounts Payable increased from Dec. 2023 ($343 Mil) to Dec. 2024 ($350 Mil) and increased from Dec. 2024 ($350 Mil) to Dec. 2025 ($468 Mil).


Sea Accounts Payable Historical Data

* Premium members only.

The historical data trend for Sea's Accounts 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.

Sea Accounts Payable Chart

Sea Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 213.58 258.65 342.55 350.02 467.81

Sea Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Accounts 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 320.95 359.09 480.40 467.81 539.14
SE
75GF Score
Sea Ltd SE
Accounts Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sea Accounts Payable Calculation

Accounts Payable represents any money that a company owes its suppliers for goods and services purchased on credit and is expected to pay within the next year or operating cycle.

Frequently Asked Questions Learn more about Accounts Payable →
What does a Accounts Payable of $539 Mil mean?
Sea (SE) has a Accounts Payable of $539 Mil as of Mar. 2026. Accounts Payable is any money that a company owes for goods and services purchased on credit and is expected to pay within the next year. View historical data on Sea and its competitors.
Is Sea's Accounts Payable too high?
Sea's current Accounts Payable is $539 Mil. Overall, Sea has a GF Score™ of 75/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Sea's Accounts Payable compare to EBAY and JD?
Sea's Accounts Payable of $539 Mil can be compared against companies in the Retail - Cyclical 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 for a Retail - Cyclical company?
A good Accounts Payable depends on the Retail - Cyclical industry context. However, Accounts Payable 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 mean?
A high Accounts Payable can signal that a stock is expensive relative to its fundamentals. Accounts Payable is any money that a company owes for goods and services purchased on credit and is expected to pay within the next year. View historical data on Sea and its competitors. Sea's current Accounts Payable is $539 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sea stock overvalued right now?
Based on GuruFocus' analysis, Sea (SE) is currently considered Modestly Undervalued. The stock's GF Value™ is $134.62, compared to a current price of $111.14 — trading 17.4% below its estimated fair value. The current Accounts Payable is $539 Mil. Sea's overall GF Score™ is 75/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Payable calculated?
Accounts Payable is calculated from a company's financial statements. For Sea (SE), the current Accounts Payable is $539 Mil 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 Sea (SE) Overvalued in 2026?

Based on GuruFocus' analysis, Sea stock appears to be undervalued. The current stock price of $111.14 is trading 17.4% below its estimated GF Value™ of $134.62. GuruFocus considers Sea to be Modestly Undervalued.

Key valuation signals for SE:

  • Accounts Payable: $539 Mil
  • GF Value™: $134.62 vs. price of $111.14 (17.4% below fair value)
  • GF Score™: 75/100 with 2 warning signs

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


Sea Business Description

Address 1 Fusionopolis Place, No. 17-10, Galaxis, Singapore, SGP, 138522
Sea started as a gaming business, Garena, but in 2015 expanded into e-commerce. Sea operates Southeast Asia's largest e-commerce company, Shopee, in terms of gross merchandise value. Shopee is a hybrid consumer-to-consumer and business-to-consumer marketplace platform operating in Indonesia, Taiwan, Vietnam, Thailand, Malaysia, the Philippines, and Brazil. For Garena, Free Fire is the key revenue-generating game. Sea's third business, Monee, provides lending, payment, digital banking, and insurance services. As of March 2025, Forrest Li, the founder, chair, and CEO, owned 59.1% of the voting power. Tencent owned 18.5% of issued shares with no voting power.
75GF Score

Get the complete analysis for SE

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

$111.14
Price
$134.62
GF Value