CPL Group PCL (BKK:CPL) Days Payable: 84.20 (As of Mar. 2026) — 85% Above Median


BKK:CPL CPL Group PCL BKK:CPL
49 GF Score
Price ฿0.67
GF Value ฿1.15
Valuation Possible Value Trap
! 4 Warning Signs
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What is CPL Group PCL Days Payable?

CPL Group PCL BKK:CPL +1.52% 49 Days Payable is 84.20 as of Mar. 2026, which is 85% above its 10-year median of 45.55. GuruFocus rates BKK:CPL with a GF Score™ of 49/100 and a GF Value™ of ฿1.15 (Possible Value Trap). The stock has 4 warning signs investors should review. Among 1,016 Manufacturing - Apparel & Accessories companies, CPL Group PCL ranks better than 71.06% on this metric.

CPL Group PCL's average Accounts Payable for the three months ended in Mar. 2026 was ฿308 Mil. CPL Group PCL's Cost of Goods Sold for the three months ended in Mar. 2026 was ฿334 Mil. Hence, CPL Group PCL's Days Payable for the three months ended in Mar. 2026 was 84.20.

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

BKK:CPL' s Days Payable Range Over the Past 10 Years
Min: 33.83   Med: 45.55   Max: 86.23
Current: 86.23

During the past 13 years, CPL Group PCL's highest Days Payable was 86.23. The lowest was 33.83. And the median was 45.55.

BKK:CPL's Days Payable is ranked better than
71.06% of 1016 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 54.045 vs BKK:CPL: 86.23

CPL Group PCL's Days Payable increased from Mar. 2025 (65.37) to Mar. 2026 (84.20). It may suggest that CPL Group PCL delayed paying its suppliers.


CPL Group PCL Days Payable Historical Data

* Premium members only.

The historical data trend for CPL Group 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.

CPL Group PCL Days Payable Chart

CPL Group 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 47.07 45.03 69.63 63.84 56.19

CPL Group 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 65.37 76.70 88.22 96.40 84.20

BKK:CPL vs NKE, DECK, ONON: Days Payable Comparison

For the Footwear & Accessories subindustry, CPL Group 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.


CPL Group PCL Days Payable vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, CPL Group PCL's Days Payable distribution charts can be found below:

* The bar in red indicates where CPL Group PCL's Days Payable falls into.


BKK:CPL
49GF Score
CPL Group PCL BKK:CPL
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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CPL Group 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.

CPL Group 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
=( (203.862 + 254.609) / 2 ) / 1489.059*365
=229.2355 / 1489.059*365
=56.19

CPL Group 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
=( (254.609 + 361.02) / 2 ) / 333.578*365 / 4
=307.8145 / 333.578*365 / 4
=84.20

* 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 84.20 mean?
CPL Group PCL (BKK:CPL) has a Days Payable of 84.20 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 CPL Group PCL and its competitors. This is 85% above median its historical median of 45.55. Over the past decade, CPL Group PCL's Days Payable has ranged from 33.83 to 86.23. According to the industry distribution chart, CPL Group PCL ranks #294 out of 1016 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 28.9%.
Is CPL Group PCL's Days Payable too high?
CPL Group PCL's current Days Payable of 84.20 is 85% above median its 10-year median of 45.55. Over the past 10 years, this metric has ranged from a low of 33.83 to a high of 86.23. The Manufacturing - Apparel & Accessories industry median Days Payable is 54.05. CPL Group PCL's value of 84.20 is 55.8% above this industry median. Based on the distribution chart, CPL Group PCL ranks #294 out of 1016 companies in the Manufacturing - Apparel & Accessories industry, which is above the industry midpoint. Overall, CPL Group PCL has a GF Score™ of 49/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does CPL Group PCL's Days Payable compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, CPL Group PCL ranks #294 out of 1016 companies for Days Payable. This puts CPL Group PCL in the upper half of its industry. The industry median Days Payable is 54.05. CPL Group PCL's value of 84.20 is 55.8% above this benchmark. Historically, CPL Group PCL's own Days Payable has ranged from 33.83 to 86.23 over the past decade. While the company's 10-year median is 45.55 vs. the industry median of 54.05, CPL Group 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 Manufacturing - Apparel & Accessories company?
The median Days Payable among Manufacturing - Apparel & Accessories companies is 54.05, based on 1,016 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. CPL Group PCL's current Days Payable of 84.20 is 55.8% 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 CPL Group PCL and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Days Payable is 54.05 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. CPL Group PCL's current Days Payable is 84.20, which is 85% above median its own 10-year median of 45.55. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CPL Group PCL stock overvalued right now?
Based on GuruFocus' analysis, CPL Group PCL (BKK:CPL) is currently considered Possible Value Trap. The stock's GF Value™ is ฿1.15, compared to a current price of ฿0.67 — trading 41.7% below its estimated fair value. The current Days Payable is 84.20, which is 85% above median its 10-year median of 45.55 and 55.8% above the Manufacturing - Apparel & Accessories industry median of 54.05. CPL Group PCL's overall GF Score™ is 49/100 with 4 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 CPL Group PCL (BKK:CPL), the current Days Payable is 84.20 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 CPL Group PCL (BKK:CPL) Overvalued in 2026?

Based on GuruFocus' analysis, CPL Group PCL stock appears to be undervalued. The current stock price of ฿0.67 is trading 41.7% below its estimated GF Value™ of ฿1.15. GuruFocus considers CPL Group PCL to be Possible Value Trap.

Key valuation signals for BKK:CPL:

  • Days Payable: 84.20 (85% above median its 10-year median of 45.55)
  • GF Value™: ฿1.15 vs. price of ฿0.67 (41.7% below fair value)
  • GF Score™: 49/100 with 4 warning signs
  • Industry Position: 55.8% above the Manufacturing - Apparel & Accessories median (#294 of 1016)

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


CPL Group PCL Business Description

Address 700 Moo 6 Sukhumvit Road, Bangpoo-Mai, Mueang Samutprakan, Samutprakarn, THA, 10280
CPL Group PCL engages in the businesses of manufacturing and distribution of leather products, rendering of tanning service and manufacturing and distribution of personal protective equipment. Its product ranges from aniline leather, pigmented leather, oiled leather, waterproof leather, thru to split suede and finished splits. The company's segments include Tannery industry segment which has revenue from sales of finished leather products and rendering service of tanning and the Personal protective equipment segment, which has revenue from sales of personal protective equipment products. It derives revenue from Finished leather segment.
49GF Score

Get the complete analysis for BKK:CPL

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

฿0.67
Price
฿1.15
GF Value