Master Style PCL (BKK:MASTER) Days Payable: 8.30 (As of Mar. 2026) — 29% Below Median

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BKK:MASTER Master Style PCL BKK:MASTER
56 GF Score
Price ฿9.45
GF Value ฿41.52
Valuation Significantly Undervalued
! 4 Warning Signs
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What is Master Style PCL Days Payable?

Master Style PCL BKK:MASTER +3.85% 56 Days Payable is 8.30 as of Mar. 2026, which is 29% below its 10-year median of 11.62. GuruFocus rates BKK:MASTER with a GF Score™ of 56/100 and a GF Value™ of ฿41.52 (Significantly Undervalued). The stock has 4 warning signs investors should review. Among 609 Healthcare Providers & Services companies, Master Style PCL ranks worse than 94.75% on this metric.

Master Style PCL's average Accounts Payable for the three months ended in Mar. 2026 was ฿19 Mil. Master Style PCL's Cost of Goods Sold for the three months ended in Mar. 2026 was ฿211 Mil. Hence, Master Style PCL's Days Payable for the three months ended in Mar. 2026 was 8.30.

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

BKK:MASTER' s Days Payable Range Over the Past 10 Years
Min: 7.53   Med: 11.62   Max: 62.64
Current: 7.53

During the past 6 years, Master Style PCL's highest Days Payable was 62.64. The lowest was 7.53. And the median was 11.62.

BKK:MASTER's Days Payable is ranked worse than
94.75% of 609 companies
in the Healthcare Providers & Services industry
Industry Median: 57.51 vs BKK:MASTER: 7.53

Master Style PCL's Days Payable declined from Mar. 2025 (10.07) to Mar. 2026 (8.30). It may suggest that Master Style PCL accelerated paying its suppliers.


Master Style PCL Days Payable Historical Data

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The historical data trend for Master Style 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.

Master Style PCL Days Payable Chart

Master Style PCL Annual Data
Trend Dec19 Dec20 Dec21 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial 62.64 11.65 8.21 11.62 10.65

Master Style PCL Quarterly Data
Dec19 Dec20 Sep21 Dec21 Mar22 Sep22 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 10.07 7.38 7.03 7.50 8.30

BKK:MASTER vs HCA, THC, DVA: Days Payable Comparison

For the Medical Care Facilities subindustry, Master Style 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.


Master Style PCL Days Payable vs Healthcare Providers & Services Industry

For the Healthcare Providers & Services industry and Healthcare sector, Master Style PCL's Days Payable distribution charts can be found below:

* The bar in red indicates where Master Style PCL's Days Payable falls into.


BKK:MASTER
56GF Score
Master Style PCL BKK:MASTER
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Master Style 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.

Master Style 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
=( (29.894 + 20.812) / 2 ) / 868.565*365
=25.353 / 868.565*365
=10.65

Master Style 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
=( (20.812 + 17.596) / 2 ) / 211.25*365 / 4
=19.204 / 211.25*365 / 4
=8.30

* 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 8.30 mean?
Master Style PCL (BKK:MASTER) has a Days Payable of 8.30 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 Master Style PCL and its competitors. This is 29% below median its historical median of 11.62. Over the past decade, Master Style PCL's Days Payable has ranged from 7.53 to 62.64. According to the industry distribution chart, Master Style PCL ranks #577 out of 609 companies in the Healthcare Providers & Services industry, placing it in the top 94.7%.
Is Master Style PCL's Days Payable too high?
Master Style PCL's current Days Payable of 8.30 is 29% below median its 10-year median of 11.62. Over the past 10 years, this metric has ranged from a low of 7.53 to a high of 62.64. The Healthcare Providers & Services industry median Days Payable is 57.51. Master Style PCL's value of 8.30 is 85.6% below this industry median. Based on the distribution chart, Master Style PCL ranks #577 out of 609 companies in the Healthcare Providers & Services industry, which is in the bottom quartile relative to peers. Overall, Master Style PCL has a GF Score™ of 56/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Master Style PCL's Days Payable compare to HCA and THC?
According to the Healthcare Providers & Services industry distribution chart, Master Style PCL ranks #577 out of 609 companies for Days Payable. This places Master Style PCL in the lower half of its industry. The industry median Days Payable is 57.51. Master Style PCL's value of 8.30 is 85.6% below this benchmark. Historically, Master Style PCL's own Days Payable has ranged from 7.53 to 62.64 over the past decade. While the company's 10-year median is 11.62 vs. the industry median of 57.51, Master Style 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 Healthcare Providers & Services company?
The median Days Payable among Healthcare Providers & Services companies is 57.51, based on 609 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. Master Style PCL's current Days Payable of 8.30 is 85.6% 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 Master Style PCL and its competitors. For the Healthcare Providers & Services industry, the median Days Payable is 57.51 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Master Style PCL's current Days Payable is 8.30, which is 29% below median its own 10-year median of 11.62. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Master Style PCL stock overvalued right now?
Based on GuruFocus' analysis, Master Style PCL (BKK:MASTER) is currently considered Significantly Undervalued. The stock's GF Value™ is ฿41.52, compared to a current price of ฿9.45 — trading 77.2% below its estimated fair value. The current Days Payable is 8.30, which is 29% below median its 10-year median of 11.62 and 85.6% below the Healthcare Providers & Services industry median of 57.51. Master Style PCL's overall GF Score™ is 56/100 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 Master Style PCL (BKK:MASTER), the current Days Payable is 8.30 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 Master Style PCL (BKK:MASTER) Overvalued in 2026?

Based on GuruFocus' analysis, Master Style PCL stock appears to be undervalued. The current stock price of ฿9.45 is trading 77.2% below its estimated GF Value™ of ฿41.52. GuruFocus considers Master Style PCL to be Significantly Undervalued.

Key valuation signals for BKK:MASTER:

  • Days Payable: 8.30 (29% below median its 10-year median of 11.62)
  • GF Value™: ฿41.52 vs. price of ฿9.45 (77.2% below fair value)
  • GF Score™: 56/100 with 4 warning signs
  • Industry Position: 85.6% below the Healthcare Providers & Services median (#577 of 609)

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


Master Style PCL Business Description

Address 99/19 Sukhothai Road, Dusit Subdistrict, Dusit District, Bangkok, THA, 10300
Master Style PCL is principally engaged in a cosmetic surgery hospital under the name of Masterpiece Hospital. It is a skincare and cosmetic surgery clinic. The company's services include: eye surgery, Nose surgery, Facial surgery, Hair transplant Liposuction and others. The company has two principal segments; Hospital business, which generates the majority of the revenue, and the trading of cosmetic products.
56GF Score

Get the complete analysis for BKK:MASTER

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

฿9.45
Price
฿41.52
GF Value