APPCF (APAC Resources) Days Payable: 12.96 (As of Dec. 2025) — 60% Below Median


APPCF APAC Resources Ltd APPCF
39 GF Score
Price $0.19
GF Value $0.20
Valuation Fairly Valued
! 7 Warning Signs
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What is APAC Resources Days Payable?

APAC Resources APPCF 39 Days Payable is 12.96 as of Dec. 2025, which is 60% below its 10-year median of 32.50. GuruFocus rates APPCF with a GF Score™ of 39/100 and a GF Value™ of $0.20 (Fairly Valued). The stock has 7 warning signs investors should review. Among 539 Capital Markets companies, APAC Resources ranks worse than 71.06% on this metric.

APAC Resources's average Accounts Payable for the six months ended in Dec. 2025 was $3.86 Mil. APAC Resources's Cost of Goods Sold for the six months ended in Dec. 2025 was $54.39 Mil. Hence, APAC Resources's Days Payable for the six months ended in Dec. 2025 was 12.96.

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

APPCF' s Days Payable Range Over the Past 10 Years
Min: 2.26   Med: 32.5   Max: 64
Current: 25.08

During the past 13 years, APAC Resources's highest Days Payable was 64.00. The lowest was 2.26. And the median was 32.50.

APPCF's Days Payable is ranked worse than
71.06% of 539 companies
in the Capital Markets industry
Industry Median: 91.02 vs APPCF: 25.08

APAC Resources's Days Payable declined from Dec. 2024 (45.85) to Dec. 2025 (12.96). It may suggest that APAC Resources accelerated paying its suppliers.


APAC Resources Days Payable Historical Data

* Premium members only.

The historical data trend for APAC Resources'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.

APAC Resources Days Payable Chart

APAC Resources 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 35.89 64.22 33.18 2.25 4.56

APAC Resources 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 12.29 43.61 45.85 33.83 12.96

APPCF vs MS, GS, SCHW: Days Payable Comparison

For the Capital Markets subindustry, APAC Resources'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.


APAC Resources Days Payable vs Capital Markets Industry

For the Capital Markets industry and Financial Services sector, APAC Resources's Days Payable distribution charts can be found below:

* The bar in red indicates where APAC Resources's Days Payable falls into.


APPCF
39GF Score
APAC Resources Ltd APPCF
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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APAC Resources 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.

APAC Resources'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
=( (0.472 + 0.607) / 2 ) / 43.231*365
=0.5395 / 43.231*365
=4.56

APAC Resources'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
=( (0.607 + 7.118) / 2 ) / 54.385*365 / 2
=3.8625 / 54.385*365 / 2
=12.96

* 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 12.96 mean?
APAC Resources (APPCF) has a Days Payable of 12.96 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 APAC Resources and its competitors. This is 60% below median its historical median of 32.50. Over the past decade, APAC Resources' Days Payable has ranged from 2.26 to 64.00. According to the industry distribution chart, APAC Resources ranks #383 out of 539 companies in the Capital Markets industry, placing it in the top 71.1%.
Is APAC Resources' Days Payable too high?
APAC Resources' current Days Payable of 12.96 is 60% below median its 10-year median of 32.50. Over the past 10 years, this metric has ranged from a low of 2.26 to a high of 64.00. The Capital Markets industry median Days Payable is 91.02. APAC Resources' value of 12.96 is 85.8% below this industry median. Based on the distribution chart, APAC Resources ranks #383 out of 539 companies in the Capital Markets industry, which is below the industry midpoint. Overall, APAC Resources has a GF Score™ of 39/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does APAC Resources' Days Payable compare to MS and GS?
According to the Capital Markets industry distribution chart, APAC Resources ranks #383 out of 539 companies for Days Payable. This places APAC Resources in the lower half of its industry. The industry median Days Payable is 91.02. APAC Resources' value of 12.96 is 85.8% below this benchmark. Historically, APAC Resources' own Days Payable has ranged from 2.26 to 64.00 over the past decade. While the company's 10-year median is 32.50 vs. the industry median of 91.02, APAC Resources 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 Capital Markets company?
The median Days Payable among Capital Markets companies is 91.02, based on 539 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. APAC Resources's current Days Payable of 12.96 is 85.8% 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 APAC Resources and its competitors. For the Capital Markets industry, the median Days Payable is 91.02 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. APAC Resources's current Days Payable is 12.96, which is 60% below median its own 10-year median of 32.50. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is APAC Resources stock overvalued right now?
Based on GuruFocus' analysis, APAC Resources (APPCF) is currently considered Fairly Valued. The stock's GF Value™ is $0.20, compared to a current price of $0.19 — trading 5.5% below its estimated fair value. The current Days Payable is 12.96, which is 60% below median its 10-year median of 32.50 and 85.8% below the Capital Markets industry median of 91.02. APAC Resources' overall GF Score™ is 39/100 with 7 warning signs 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 APAC Resources (APPCF), the current Days Payable is 12.96 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 APAC Resources (APPCF) Overvalued in 2026?

Based on GuruFocus' analysis, APAC Resources stock appears to be undervalued. The current stock price of $0.19 is trading 5.5% below its estimated GF Value™ of $0.20. GuruFocus considers APAC Resources to be Fairly Valued.

Key valuation signals for APPCF:

  • Days Payable: 12.96 (60% below median its 10-year median of 32.50)
  • GF Value™: $0.20 vs. price of $0.19 (5.5% below fair value)
  • GF Score™: 39/100 with 7 warning signs
  • Industry Position: 85.8% below the Capital Markets median (#383 of 539)

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


APAC Resources Business Description

Other Exchanges 01104:Hong KongFZV:Germany
Address 138 Gloucester Road, Allied Kajima Building, Wanchai, Room 2304, 23rd Floor, Hong Kong, HKG
APAC Resources Ltd is an investment holding company principally engaged in the commodity trading business and resource investment business. The company operates through three business segments, namely Commodity Business, which includes trading of commodities; Resource investment, which is engaged in the trading of and investment in listed and unlisted securities; and Principal investment and financial services, which engages in the provision of loan financing and investments in loan notes, convertible notes, and other financial assets. The company generates maximum revenue from the Commodity Business segment. It operates in Hong Kong, the PRC, Australia, and the Philippines, with the majority of its revenue coming from the PRC.
39GF Score

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

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GF Value