After You PCL (BKK:AU) Days Payable: 30.14 (As of Mar. 2026) — 12% Below Median

Author: Vera Yuan Vera Yuan
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Director of Data and Quant Analytics at GuruFocus
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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.

BKK:AU After You PCL BKK:AU
83 GF Score
Price ฿4.64
GF Value ฿10.47
Valuation Significantly Undervalued
! 3 Warning Signs
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What is After You PCL Days Payable?

After You PCL BKK:AU -1.28% 83 Days Payable is 30.14 as of Mar. 2026, which is 12% below its 10-year median of 34.15. GuruFocus rates BKK:AU with a GF Score™ of 83/100 and a GF Value™ of ฿10.47 (Significantly Undervalued). The stock has 3 warning signs investors should review. Among 353 Restaurants companies, After You PCL ranks worse than 69.69% on this metric.

After You PCL's average Accounts Payable for the three months ended in Mar. 2026 was ฿54 Mil. After You PCL's Cost of Goods Sold for the three months ended in Mar. 2026 was ฿163 Mil. Hence, After You PCL's Days Payable for the three months ended in Mar. 2026 was 30.14.

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

BKK:AU' s Days Payable Range Over the Past 10 Years
Min: 25.66   Med: 34.15   Max: 93.22
Current: 27.36

During the past 13 years, After You PCL's highest Days Payable was 93.22. The lowest was 25.66. And the median was 34.15.

BKK:AU's Days Payable is ranked worse than
69.69% of 353 companies
in the Restaurants industry
Industry Median: 35.42 vs BKK:AU: 27.36

After You PCL's Days Payable increased from Mar. 2025 (24.71) to Mar. 2026 (30.14). It may suggest that After You PCL delayed paying its suppliers.


After You PCL Days Payable Historical Data

* Premium members only.

The historical data trend for After You 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.

After You PCL Days Payable Chart

After You 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 41.15 33.79 27.75 25.66 32.95

After You 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 24.71 23.15 28.41 31.40 30.14

BKK:AU vs MCD, SBUX, YUM: Days Payable Comparison

For the Restaurants subindustry, After You 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.


After You PCL Days Payable vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, After You PCL's Days Payable distribution charts can be found below:

* The bar in red indicates where After You PCL's Days Payable falls into.


BKK:AU
83GF Score
After You PCL BKK:AU
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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After You 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.

After You 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
=( (45.365 + 66.485) / 2 ) / 619.474*365
=55.925 / 619.474*365
=32.95

After You 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
=( (66.485 + 41.472) / 2 ) / 163.411*365 / 4
=53.9785 / 163.411*365 / 4
=30.14

* 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 30.14 mean?
After You PCL (BKK:AU) has a Days Payable of 30.14 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 After You PCL and its competitors. This is 12% below median its historical median of 34.15. Over the past decade, After You PCL's Days Payable has ranged from 25.66 to 93.22. According to the industry distribution chart, After You PCL ranks #246 out of 353 companies in the Restaurants industry, placing it in the top 69.7%.
Is After You PCL's Days Payable too high?
After You PCL's current Days Payable of 30.14 is 12% below median its 10-year median of 34.15. Over the past 10 years, this metric has ranged from a low of 25.66 to a high of 93.22. The Restaurants industry median Days Payable is 35.42. After You PCL's value of 30.14 is 14.9% below this industry median. Based on the distribution chart, After You PCL ranks #246 out of 353 companies in the Restaurants industry, which is below the industry midpoint. Overall, After You PCL has a GF Score™ of 83/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does After You PCL's Days Payable compare to MCD and SBUX?
According to the Restaurants industry distribution chart, After You PCL ranks #246 out of 353 companies for Days Payable. This places After You PCL in the lower half of its industry. The industry median Days Payable is 35.42. After You PCL's value of 30.14 is 14.9% below this benchmark. Historically, After You PCL's own Days Payable has ranged from 25.66 to 93.22 over the past decade. While the company's 10-year median is 34.15 vs. the industry median of 35.42, After You PCL 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 Restaurants company?
The median Days Payable among Restaurants companies is 35.42, based on 353 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. After You PCL's current Days Payable of 30.14 is 14.9% 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 After You PCL and its competitors. For the Restaurants industry, the median Days Payable is 35.42 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. After You PCL's current Days Payable is 30.14, which is 12% below median its own 10-year median of 34.15. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is After You PCL stock overvalued right now?
Based on GuruFocus' analysis, After You PCL (BKK:AU) is currently considered Significantly Undervalued. The stock's GF Value™ is ฿10.47, compared to a current price of ฿4.64 — trading 55.7% below its estimated fair value. The current Days Payable is 30.14, which is 12% below median its 10-year median of 34.15 and 14.9% below the Restaurants industry median of 35.42. After You PCL's overall GF Score™ is 83/100 with 3 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 After You PCL (BKK:AU), the current Days Payable is 30.14 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 After You PCL (BKK:AU) Overvalued in 2026?

Based on GuruFocus' analysis, After You PCL stock appears to be undervalued. The current stock price of ฿4.64 is trading 55.7% below its estimated GF Value™ of ฿10.47. GuruFocus considers After You PCL to be Significantly Undervalued.

Key valuation signals for BKK:AU:

  • Days Payable: 30.14 (12% below median its 10-year median of 34.15)
  • GF Value™: ฿10.47 vs. price of ฿4.64 (55.7% below fair value)
  • GF Score™: 83/100 with 3 warning signs
  • Industry Position: 14.9% below the Restaurants median (#246 of 353)

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


After You PCL Business Description

Address 1319/9 Pattanakarn Road, Suan Luang Subdistrict, Suan Luang District, Bangkok, THA, 10250
After You PCL is a Thailand based company engaged in the operation of food and beverage outlets. Its dessert cafes provide various desserts and drinks, including Shibuya honey toasts, Signature dessert menus, breakfast sets, and non-alcoholic beverages. The company is also engaged in the catering business. Geographically the company's operations are carried on only in Thailand.
83GF Score

Get the complete analysis for BKK:AU

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

฿4.64
Price
฿10.47
GF Value