APCFF (Atlas Pearls) Days Payable: 23.38 (As of Dec. 2025) — Near Median


What is Atlas Pearls Days Payable?

Atlas Pearls APCFF Days Payable is 23.38 as of Dec. 2025, which is 7% above its 10-year median of 21.76. The stock has 4 warning signs investors should review. Among 1,102 Retail - Cyclical companies, Atlas Pearls ranks worse than 81.58% on this metric.

Atlas Pearls's average Accounts Payable for the six months ended in Dec. 2025 was $1.07 Mil. Atlas Pearls's Cost of Goods Sold for the six months ended in Dec. 2025 was $8.34 Mil. Hence, Atlas Pearls's Days Payable for the six months ended in Dec. 2025 was 23.38.

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

APCFF' s Days Payable Range Over the Past 10 Years
Min: 17.41   Med: 21.76   Max: 43
Current: 22.39

During the past 13 years, Atlas Pearls's highest Days Payable was 43.00. The lowest was 17.41. And the median was 21.76.

APCFF's Days Payable is ranked worse than
81.58% of 1102 companies
in the Retail - Cyclical industry
Industry Median: 51.215 vs APCFF: 22.39

Atlas Pearls's Days Payable increased from Dec. 2024 (0.00) to Dec. 2025 (23.38). It may suggest that Atlas Pearls delayed paying its suppliers.


Atlas Pearls Days Payable Historical Data

* Premium members only.

The historical data trend for Atlas Pearls'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.

Atlas Pearls Days Payable Chart

Atlas Pearls Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 33.10 22.27 28.58 0.00 43.20

Atlas Pearls Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 0.00 0.00 0.00 23.53 23.38

APCFF vs TPR, SIG: Days Payable Comparison

For the Luxury Goods subindustry, Atlas Pearls'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.


Atlas Pearls Days Payable vs Retail - Cyclical Industry

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

* The bar in red indicates where Atlas Pearls's Days Payable falls into.



Atlas Pearls 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.

Atlas Pearls's Days Payable for the fiscal year that ended in Jun. 2025 is calculated as

Days Payable (A: Jun. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Jun. 2024 ) + Accounts Payable (A: Jun. 2025 )) / count ) / Cost of Goods Sold (A: Jun. 2025 )*Days in Period
=( (0.378 + 1.08) / 2 ) / 6.159*365
=0.729 / 6.159*365
=43.20

Atlas Pearls's Days Payable for the quarter that ended in Dec. 2025 is calculated as:

Days Payable (Q: Dec. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Jun. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (1.08 + 1.058) / 2 ) / 8.344*365 / 2
=1.069 / 8.344*365 / 2
=23.38

* 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 23.38 mean?
Atlas Pearls (APCFF) has a Days Payable of 23.38 as of Dec. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Atlas Pearls and its competitors. This is near median its historical median of 21.76. Over the past decade, Atlas Pearls' Days Payable has ranged from 17.41 to 43.00. According to the industry distribution chart, Atlas Pearls ranks #899 out of 1102 companies in the Retail - Cyclical industry, placing it in the top 81.6%.
Is Atlas Pearls' Days Payable too high?
Atlas Pearls' current Days Payable of 23.38 is near median its 10-year median of 21.76. Over the past 10 years, this metric has ranged from a low of 17.41 to a high of 43.00. The Retail - Cyclical industry median Days Payable is 51.22. Atlas Pearls' value of 23.38 is 54.3% below this industry median. Based on the distribution chart, Atlas Pearls ranks #899 out of 1102 companies in the Retail - Cyclical industry, which is in the bottom quartile relative to peers.
How does Atlas Pearls' Days Payable compare to TPR and SIG?
According to the Retail - Cyclical industry distribution chart, Atlas Pearls ranks #899 out of 1102 companies for Days Payable. This places Atlas Pearls in the lower half of its industry. The industry median Days Payable is 51.22. Atlas Pearls' value of 23.38 is 54.3% below this benchmark. Historically, Atlas Pearls' own Days Payable has ranged from 17.41 to 43.00 over the past decade. While the company's 10-year median is 21.76 vs. the industry median of 51.22, Atlas Pearls 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 51.22, based on 1,102 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. Atlas Pearls's current Days Payable of 23.38 is 54.3% 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 Atlas Pearls and its competitors. For the Retail - Cyclical industry, the median Days Payable is 51.22 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Atlas Pearls's current Days Payable is 23.38, which is near median its own 10-year median of 21.76. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Atlas Pearls stock overvalued right now?
Based on GuruFocus' analysis, Atlas Pearls (APCFF) is currently considered Significantly Overvalued. The stock's GF Value™ is $0.03, compared to a current price of $0.05 — trading 81.3% above its estimated fair value. The current Days Payable is 23.38, which is near median its 10-year median of 21.76 and 54.3% below the Retail - Cyclical industry median of 51.22. 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 Atlas Pearls (APCFF), the current Days Payable is 23.38 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.

Atlas Pearls Business Description

Other Exchanges ATP:Australia
Address 26 Railway Road, Subiaco, Perth, WA, AUS, 6008
Atlas Pearls Ltd is engaged in producing South Sea pearls, with farming operations throughout Indonesia, and sold through a multi-faceted distribution network. The operating segments of the company are identified based on the location in which the product is sold and includes; Australia and Indonesia. The company derives a majority of its revenue from Australia.