Asia Precision PCL (BKK:APCS) Days Payable: 365.52 (As of Mar. 2026) — 138% Above Median


BKK:APCS Asia Precision PCL BKK:APCS
50 GF Score
Price ฿1.37
GF Value ฿1.09
Valuation Modestly Overvalued
! 6 Warning Signs
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What is Asia Precision PCL Days Payable?

Asia Precision PCL BKK:APCS -3.52% 50 Days Payable is 365.52 as of Mar. 2026, which is 138% above its 10-year median of 153.63. GuruFocus rates BKK:APCS with a GF Score™ of 50/100 and a GF Value™ of ฿1.09 (Modestly Overvalued). The stock has 6 warning signs investors should review. Among 1,715 Construction companies, Asia Precision PCL ranks better than 86.41% on this metric.

Asia Precision PCL's average Accounts Payable for the three months ended in Mar. 2026 was ฿636.1 Mil. Asia Precision PCL's Cost of Goods Sold for the three months ended in Mar. 2026 was ฿158.8 Mil. Hence, Asia Precision PCL's Days Payable for the three months ended in Mar. 2026 was 365.52.

The historical rank and industry rank for Asia Precision PCL's Days Payable or its related term are showing as below:

BKK:APCS' s Days Payable Range Over the Past 10 Years
Min: 41.31   Med: 153.63   Max: 260.92
Current: 260.92

During the past 13 years, Asia Precision PCL's highest Days Payable was 260.92. The lowest was 41.31. And the median was 153.63.

BKK:APCS's Days Payable is ranked better than
86.41% of 1715 companies
in the Construction industry
Industry Median: 76.78 vs BKK:APCS: 260.92

Asia Precision PCL's Days Payable increased from Mar. 2025 (207.10) to Mar. 2026 (365.52). It may suggest that Asia Precision PCL delayed paying its suppliers.


Asia Precision PCL Days Payable Historical Data

* Premium members only.

The historical data trend for Asia Precision PCL'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.

Asia Precision PCL Days Payable Chart

Asia Precision PCL Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 236.73 182.71 235.91 217.28 219.22

Asia Precision PCL Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 207.10 230.89 201.87 317.54 365.52

BKK:APCS vs PWR, FIX, EME: Days Payable Comparison

For the Engineering & Construction subindustry, Asia Precision PCL'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.


Asia Precision PCL Days Payable vs Construction Industry

For the Construction industry and Industrials sector, Asia Precision PCL's Days Payable distribution charts can be found below:

* The bar in red indicates where Asia Precision PCL's Days Payable falls into.


BKK:APCS
50GF Score
Asia Precision PCL BKK:APCS
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Asia Precision PCL 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.

Asia Precision PCL's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as

Days Payable (A: Dec. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Dec. 2024 ) + Accounts Payable (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (654.543 + 645.877) / 2 ) / 1082.579*365
=650.21 / 1082.579*365
=219.22

Asia Precision PCL's Days Payable for the quarter that ended in Mar. 2026 is calculated as:

Days Payable (Q: Mar. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Dec. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (645.877 + 626.418) / 2 ) / 158.811*365 / 4
=636.1475 / 158.811*365 / 4
=365.52

* 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 365.52 mean?
Asia Precision PCL (BKK:APCS) has a Days Payable of 365.52 as of Mar. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Asia Precision PCL and its competitors. This is 138% above median its historical median of 153.63. Over the past decade, Asia Precision PCL's Days Payable has ranged from 41.31 to 260.92. According to the industry distribution chart, Asia Precision PCL ranks #233 out of 1715 companies in the Construction industry, placing it in the top 13.6%.
Is Asia Precision PCL's Days Payable too high?
Asia Precision PCL's current Days Payable of 365.52 is 138% above median its 10-year median of 153.63. Over the past 10 years, this metric has ranged from a low of 41.31 to a high of 260.92. The Construction industry median Days Payable is 76.78. Asia Precision PCL's value of 365.52 is 376.1% above this industry median. Based on the distribution chart, Asia Precision PCL ranks #233 out of 1715 companies in the Construction industry, which is in the top quartile — a strong position relative to peers. Overall, Asia Precision PCL has a GF Score™ of 50/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Asia Precision PCL's Days Payable compare to PWR and FIX?
According to the Construction industry distribution chart, Asia Precision PCL ranks #233 out of 1715 companies for Days Payable. This places Asia Precision PCL in the top 14% of its industry — outperforming the majority of peers. The industry median Days Payable is 76.78. Asia Precision PCL's value of 365.52 is 376.1% above this benchmark. Historically, Asia Precision PCL's own Days Payable has ranged from 41.31 to 260.92 over the past decade. While the company's 10-year median is 153.63 vs. the industry median of 76.78, Asia Precision PCL has consistently been above 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 Construction company?
The median Days Payable among Construction companies is 76.78, based on 1,715 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. Asia Precision PCL's current Days Payable of 365.52 is 376.1% above 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 Asia Precision PCL and its competitors. For the Construction industry, the median Days Payable is 76.78 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Asia Precision PCL's current Days Payable is 365.52, which is 138% above median its own 10-year median of 153.63. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Asia Precision PCL stock overvalued right now?
Based on GuruFocus' analysis, Asia Precision PCL (BKK:APCS) is currently considered Modestly Overvalued. The stock's GF Value™ is ฿1.09, compared to a current price of ฿1.37 — trading 25.7% above its estimated fair value. The current Days Payable is 365.52, which is 138% above median its 10-year median of 153.63 and 376.1% above the Construction industry median of 76.78. Asia Precision PCL's overall GF Score™ is 50/100 with 6 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 Asia Precision PCL (BKK:APCS), the current Days Payable is 365.52 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 Asia Precision PCL (BKK:APCS) Overvalued in 2026?

Based on GuruFocus' analysis, Asia Precision PCL stock appears to be overvalued. The current stock price of ฿1.37 is trading 25.7% above its estimated GF Value™ of ฿1.09. GuruFocus considers Asia Precision PCL to be Modestly Overvalued.

Key valuation signals for BKK:APCS:

  • Days Payable: 365.52 (138% above median its 10-year median of 153.63)
  • GF Value™: ฿1.09 vs. price of ฿1.37 (25.7% above fair value)
  • GF Score™: 50/100 with 6 warning signs
  • Industry Position: 376.1% above the Construction median (#233 of 1715)

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


Asia Precision PCL Business Description

Address Sunphawut Road, 223/53, 13th Floor, Country Complex Tower A, Bangna Tai, Bangna, Bangkok, THA, 10260
Asia Precision PCL, along with its subsidiaries, is principally engaged in engineering and construction (EPC) businesses both domestically and internationally. It is also involved in the parts manufacturing and water distribution business. The operating segments of the group are Mining, EPC, Sales of building materials and administration, and Water resource management. The company has main revenues from the EPC business. Geographically, the group operates in Thailand, Mongolia and Vietnam, of which prime revenue is earned in Thailand.
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Days Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

฿1.37
Price
฿1.09
GF Value