E For L Aim PCL (BKK:EFORL) Days Payable: 98.63 (As of Mar. 2026) — 15% Below Median

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BKK:EFORL E For L Aim PCL BKK:EFORL
36 GF Score
Price ฿0.12
GF Value ฿0.15
Valuation Modestly Undervalued
! 3 Warning Signs
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What is E For L Aim PCL Days Payable?

E For L Aim PCL BKK:EFORL 36 Days Payable is 98.63 as of Mar. 2026, which is 15% below its 10-year median of 115.62. GuruFocus rates BKK:EFORL with a GF Score™ of 36/100 and a GF Value™ of ฿0.15 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 116 Medical Distribution companies, E For L Aim PCL ranks better than 70.69% on this metric.

E For L Aim PCL's average Accounts Payable for the three months ended in Mar. 2026 was ฿184 Mil. E For L Aim PCL's Cost of Goods Sold for the three months ended in Mar. 2026 was ฿170 Mil. Hence, E For L Aim PCL's Days Payable for the three months ended in Mar. 2026 was 98.63.

The historical rank and industry rank for E For L Aim PCL's Days Payable or its related term are showing as below:

BKK:EFORL' s Days Payable Range Over the Past 10 Years
Min: 84.21   Med: 115.62   Max: 183.35
Current: 107.43

During the past 13 years, E For L Aim PCL's highest Days Payable was 183.35. The lowest was 84.21. And the median was 115.62.

BKK:EFORL's Days Payable is ranked better than
70.69% of 116 companies
in the Medical Distribution industry
Industry Median: 78.565 vs BKK:EFORL: 107.43

E For L Aim PCL's Days Payable declined from Mar. 2025 (138.22) to Mar. 2026 (98.63). It may suggest that E For L Aim PCL accelerated paying its suppliers.


E For L Aim PCL Days Payable Historical Data

* Premium members only.

The historical data trend for E For L Aim 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.

E For L Aim PCL Days Payable Chart

E For L Aim 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 116.13 111.25 106.06 107.93 115.67

E For L Aim 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 138.22 111.89 125.47 104.50 98.63

BKK:EFORL vs MCK, COR, CAH: Days Payable Comparison

For the Medical Distribution subindustry, E For L Aim 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.


E For L Aim PCL Days Payable vs Medical Distribution Industry

For the Medical Distribution industry and Healthcare sector, E For L Aim PCL's Days Payable distribution charts can be found below:

* The bar in red indicates where E For L Aim PCL's Days Payable falls into.


BKK:EFORL
36GF Score
E For L Aim PCL BKK:EFORL
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

E For L Aim 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.

E For L Aim 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
=( (318.318 + 219.263) / 2 ) / 848.21*365
=268.7905 / 848.21*365
=115.67

E For L Aim 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
=( (219.263 + 147.869) / 2 ) / 169.827*365 / 4
=183.566 / 169.827*365 / 4
=98.63

* 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 98.63 mean?
E For L Aim PCL (BKK:EFORL) has a Days Payable of 98.63 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 E For L Aim PCL and its competitors. This is 15% below median its historical median of 115.62. Over the past decade, E For L Aim PCL's Days Payable has ranged from 84.21 to 183.35. According to the industry distribution chart, E For L Aim PCL ranks #34 out of 116 companies in the Medical Distribution industry, placing it in the top 29.3%.
Is E For L Aim PCL's Days Payable too high?
E For L Aim PCL's current Days Payable of 98.63 is 15% below median its 10-year median of 115.62. Over the past 10 years, this metric has ranged from a low of 84.21 to a high of 183.35. The Medical Distribution industry median Days Payable is 78.57. E For L Aim PCL's value of 98.63 is 25.5% above this industry median. Based on the distribution chart, E For L Aim PCL ranks #34 out of 116 companies in the Medical Distribution industry, which is above the industry midpoint. Overall, E For L Aim PCL has a GF Score™ of 36/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does E For L Aim PCL's Days Payable compare to MCK and COR?
According to the Medical Distribution industry distribution chart, E For L Aim PCL ranks #34 out of 116 companies for Days Payable. This puts E For L Aim PCL in the upper half of its industry. The industry median Days Payable is 78.57. E For L Aim PCL's value of 98.63 is 25.5% above this benchmark. Historically, E For L Aim PCL's own Days Payable has ranged from 84.21 to 183.35 over the past decade. While the company's 10-year median is 115.62 vs. the industry median of 78.57, E For L Aim 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 Medical Distribution company?
The median Days Payable among Medical Distribution companies is 78.57, based on 116 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. E For L Aim PCL's current Days Payable of 98.63 is 25.5% 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 E For L Aim PCL and its competitors. For the Medical Distribution industry, the median Days Payable is 78.57 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. E For L Aim PCL's current Days Payable is 98.63, which is 15% below median its own 10-year median of 115.62. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is E For L Aim PCL stock overvalued right now?
Based on GuruFocus' analysis, E For L Aim PCL (BKK:EFORL) is currently considered Modestly Undervalued. The stock's GF Value™ is ฿0.15, compared to a current price of ฿0.12 — trading 20% below its estimated fair value. The current Days Payable is 98.63, which is 15% below median its 10-year median of 115.62 and 25.5% above the Medical Distribution industry median of 78.57. E For L Aim PCL's overall GF Score™ is 36/100 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 E For L Aim PCL (BKK:EFORL), the current Days Payable is 98.63 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 E For L Aim PCL (BKK:EFORL) Overvalued in 2026?

Based on GuruFocus' analysis, E For L Aim PCL stock appears to be undervalued. The current stock price of ฿0.12 is trading 20% below its estimated GF Value™ of ฿0.15. GuruFocus considers E For L Aim PCL to be Modestly Undervalued.

Key valuation signals for BKK:EFORL:

  • Days Payable: 98.63 (15% below median its 10-year median of 115.62)
  • GF Value™: ฿0.15 vs. price of ฿0.12 (20% below fair value)
  • GF Score™: 36/100 with 3 warning signs
  • Industry Position: 25.5% above the Medical Distribution median (#34 of 116)

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


E For L Aim PCL Business Description

Address 432, Rajavithi road, Bangyeekhan Sub District, Bangplad District, Bangkok, THA, 10700
E For L Aim PCL is engaged in the distribution of medical devices and equipment. The company and subsidiary have distributor agreements for medical devices and equipment with foreign companies. Its products include Patient Monitor System, Central Monitors System, Defibrillator, Automated External Defibrillator (AED), Electrocardiographs, Electroencephalogram (EEG), PSG System (Sleep Labs), and Accessories and Consumables. The group is principally engaged in one operating segment which is the distribution of medical device and equipment and providing service of medical equipment. Their operations are carried out in Thailand.
36GF Score

Get the complete analysis for BKK:EFORL

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

฿0.12
Price
฿0.15
GF Value