City Sports And Recreation PCL (BKK:CSR-F) Days Payable: 7.63 (As of Mar. 2026) — Near Median


BKK:CSR-F City Sports And Recreation PCL BKK:CSR-F
85 GF Score
Price ฿47.75
GF Value ฿53.82
! 2 Warning Signs
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What is City Sports And Recreation PCL Days Payable?

City Sports And Recreation PCL BKK:CSR-F 85 Days Payable is 7.63 as of Mar. 2026, which is 6% below its 10-year median of 8.13. GuruFocus rates BKK:CSR-F with a GF Score™ of 85/100 and a GF Value™ of ฿53.82. The stock has 2 warning signs investors should review. Among 781 Travel & Leisure companies, City Sports And Recreation PCL ranks worse than 93.73% on this metric.

City Sports And Recreation PCL's average Accounts Payable for the three months ended in Mar. 2026 was ฿1.6 Mil. City Sports And Recreation PCL's Cost of Goods Sold for the three months ended in Mar. 2026 was ฿19.5 Mil. Hence, City Sports And Recreation PCL's Days Payable for the three months ended in Mar. 2026 was 7.63.

The historical rank and industry rank for City Sports And Recreation PCL's Days Payable or its related term are showing as below:

BKK:CSR-F' s Days Payable Range Over the Past 10 Years
Min: 4.72   Med: 8.13   Max: 84.06
Current: 9

During the past 13 years, City Sports And Recreation PCL's highest Days Payable was 84.06. The lowest was 4.72. And the median was 8.13.

BKK:CSR-F's Days Payable is ranked worse than
93.73% of 781 companies
in the Travel & Leisure industry
Industry Median: 56.32 vs BKK:CSR-F: 9.00

City Sports And Recreation PCL's Days Payable declined from Mar. 2025 (10.07) to Mar. 2026 (7.63). It may suggest that City Sports And Recreation PCL accelerated paying its suppliers.


City Sports And Recreation PCL Days Payable Historical Data

* Premium members only.

The historical data trend for City Sports And Recreation 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.

City Sports And Recreation PCL Days Payable Chart

City Sports And Recreation 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 8.37 7.09 6.58 7.31 8.21

City Sports And Recreation 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 10.07 10.63 9.69 7.07 7.63

BKK:CSR-F vs AS, HAS, LTH: Days Payable Comparison

For the Leisure subindustry, City Sports And Recreation 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.


City Sports And Recreation PCL Days Payable vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, City Sports And Recreation PCL's Days Payable distribution charts can be found below:

* The bar in red indicates where City Sports And Recreation PCL's Days Payable falls into.


BKK:CSR-F
85GF Score
City Sports And Recreation PCL BKK:CSR-F
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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City Sports And Recreation 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.

City Sports And Recreation 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
=( (1.694 + 1.458) / 2 ) / 70.037*365
=1.576 / 70.037*365
=8.21

City Sports And Recreation 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
=( (1.458 + 1.805) / 2 ) / 19.501*365 / 4
=1.6315 / 19.501*365 / 4
=7.63

* 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 7.63 mean?
City Sports And Recreation PCL (BKK:CSR-F) has a Days Payable of 7.63 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 City Sports And Recreation PCL and its competitors. This is near median its historical median of 8.13. Over the past decade, City Sports And Recreation PCL's Days Payable has ranged from 4.72 to 84.06. According to the industry distribution chart, City Sports And Recreation PCL ranks #732 out of 781 companies in the Travel & Leisure industry, placing it in the top 93.7%.
Is City Sports And Recreation PCL's Days Payable too high?
City Sports And Recreation PCL's current Days Payable of 7.63 is near median its 10-year median of 8.13. Over the past 10 years, this metric has ranged from a low of 4.72 to a high of 84.06. The Travel & Leisure industry median Days Payable is 56.32. City Sports And Recreation PCL's value of 7.63 is 86.5% below this industry median. Based on the distribution chart, City Sports And Recreation PCL ranks #732 out of 781 companies in the Travel & Leisure industry, which is in the bottom quartile relative to peers. Overall, City Sports And Recreation PCL has a GF Score™ of 85/100, reflecting its overall financial health beyond just this single metric.
How does City Sports And Recreation PCL's Days Payable compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, City Sports And Recreation PCL ranks #732 out of 781 companies for Days Payable. This places City Sports And Recreation PCL in the lower half of its industry. The industry median Days Payable is 56.32. City Sports And Recreation PCL's value of 7.63 is 86.5% below this benchmark. Historically, City Sports And Recreation PCL's own Days Payable has ranged from 4.72 to 84.06 over the past decade. While the company's 10-year median is 8.13 vs. the industry median of 56.32, City Sports And Recreation 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 Travel & Leisure company?
The median Days Payable among Travel & Leisure companies is 56.32, based on 781 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. City Sports And Recreation PCL's current Days Payable of 7.63 is 86.5% 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 City Sports And Recreation PCL and its competitors. For the Travel & Leisure industry, the median Days Payable is 56.32 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. City Sports And Recreation PCL's current Days Payable is 7.63, which is near median its own 10-year median of 8.13. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is City Sports And Recreation PCL stock overvalued right now?
City Sports And Recreation PCL (BKK:CSR-F) has a current Days Payable of 7.63. The stock's GF Value™ is ฿53.82, compared to a current price of ฿47.75 — trading 11.3% below its estimated fair value. The current Days Payable is 7.63, which is near median its 10-year median of 8.13 and 86.5% below the Travel & Leisure industry median of 56.32. City Sports And Recreation PCL's overall GF Score™ is 85/100 with 2 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 City Sports And Recreation PCL (BKK:CSR-F), the current Days Payable is 7.63 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 City Sports And Recreation PCL (BKK:CSR-F) Overvalued in 2026?

Based on GuruFocus' analysis, City Sports And Recreation PCL stock appears to be undervalued. The current stock price of ฿47.75 is trading 11.3% below its estimated GF Value™ of ฿53.82.

Key valuation signals for BKK:CSR-F:

  • Days Payable: 7.63 (near median its 10-year median of 8.13)
  • GF Value™: ฿53.82 vs. price of ฿47.75 (11.3% below fair value)
  • GF Score™: 85/100 with 2 warning signs
  • Industry Position: 86.5% below the Travel & Leisure median (#732 of 781)

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


City Sports And Recreation PCL Business Description

Other Exchanges CSR:Thailand
Address 22 Navatanee Road, Ramindra, Kannayao Subdistrict, Bangkok, THA, 10230
City Sports And Recreation PCL is a Thailand-based company engaged in the businesses of golf course, restaurants, and sports clubs. The company operates in four business segments. The Golf course segment has revenue from membership fees, the sale of goods and services relating to the golf course. The Restaurant segment has revenue from sales of foods and beverages. The Sports club segment has revenue from membership fees and services relating to sports clubs. A vast majority of the revenues are earned from the golf course segment.
85GF Score

Get the complete analysis for BKK:CSR-F

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

฿47.75
Price
฿53.82
GF Value