Phol Dhanya PCL (BKK:PHOL) Days Payable: 44.38 (As of Mar. 2026) — 11% Below Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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:PHOL Phol Dhanya PCL BKK:PHOL
75 GF Score
Price ฿3.18
GF Value ฿2.92
Valuation Fairly Valued
! 4 Warning Signs
View Full Analysis

What is Phol Dhanya PCL Days Payable?

Phol Dhanya PCL BKK:PHOL +1.92% 75 Days Payable is 44.38 as of Mar. 2026, which is 11% below its 10-year median of 49.67. GuruFocus rates BKK:PHOL with a GF Score™ of 75/100 and a GF Value™ of ฿2.92 (Fairly Valued). The stock has 4 warning signs investors should review. Among 945 Business Services companies, Phol Dhanya PCL ranks worse than 50.26% on this metric.

Phol Dhanya PCL's average Accounts Payable for the three months ended in Mar. 2026 was ฿89 Mil. Phol Dhanya PCL's Cost of Goods Sold for the three months ended in Mar. 2026 was ฿183 Mil. Hence, Phol Dhanya PCL's Days Payable for the three months ended in Mar. 2026 was 44.38.

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

BKK:PHOL' s Days Payable Range Over the Past 10 Years
Min: 45.59   Med: 49.67   Max: 74.24
Current: 45.59

During the past 13 years, Phol Dhanya PCL's highest Days Payable was 74.24. The lowest was 45.59. And the median was 49.67.

BKK:PHOL's Days Payable is ranked worse than
50.26% of 945 companies
in the Business Services industry
Industry Median: 45.81 vs BKK:PHOL: 45.59

Phol Dhanya PCL's Days Payable declined from Mar. 2025 (51.22) to Mar. 2026 (44.38). It may suggest that Phol Dhanya PCL accelerated paying its suppliers.


Phol Dhanya PCL Days Payable Historical Data

* Premium members only.

The historical data trend for Phol Dhanya 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.

Phol Dhanya PCL Days Payable Chart

Phol Dhanya 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 45.94 52.88 48.96 48.52 47.09

Phol Dhanya 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 51.22 46.14 44.36 45.00 44.38

BKK:PHOL vs ALLE, MSA, ADT: Days Payable Comparison

For the Security & Protection Services subindustry, Phol Dhanya 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.


Phol Dhanya PCL Days Payable vs Business Services Industry

For the Business Services industry and Industrials sector, Phol Dhanya PCL's Days Payable distribution charts can be found below:

* The bar in red indicates where Phol Dhanya PCL's Days Payable falls into.


BKK:PHOL
75GF Score
Phol Dhanya PCL BKK:PHOL
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Phol Dhanya 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.

Phol Dhanya 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
=( (102.179 + 85.659) / 2 ) / 728.05*365
=93.919 / 728.05*365
=47.09

Phol Dhanya 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
=( (85.659 + 92.019) / 2 ) / 182.657*365 / 4
=88.839 / 182.657*365 / 4
=44.38

* 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 44.38 mean?
Phol Dhanya PCL (BKK:PHOL) has a Days Payable of 44.38 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 Phol Dhanya PCL and its competitors. This is 11% below median its historical median of 49.67. Over the past decade, Phol Dhanya PCL's Days Payable has ranged from 45.59 to 74.24. According to the industry distribution chart, Phol Dhanya PCL ranks #475 out of 945 companies in the Business Services industry, placing it in the top 50.3%.
Is Phol Dhanya PCL's Days Payable too high?
Phol Dhanya PCL's current Days Payable of 44.38 is 11% below median its 10-year median of 49.67. Over the past 10 years, this metric has ranged from a low of 45.59 to a high of 74.24. The Business Services industry median Days Payable is 45.81. Phol Dhanya PCL's value of 44.38 is 3.1% below this industry median. Based on the distribution chart, Phol Dhanya PCL ranks #475 out of 945 companies in the Business Services industry, which is below the industry midpoint. Overall, Phol Dhanya PCL has a GF Score™ of 75/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Phol Dhanya PCL's Days Payable compare to ALLE and MSA?
According to the Business Services industry distribution chart, Phol Dhanya PCL ranks #475 out of 945 companies for Days Payable. This places Phol Dhanya PCL in the lower half of its industry. The industry median Days Payable is 45.81. Phol Dhanya PCL's value of 44.38 is 3.1% below this benchmark. Historically, Phol Dhanya PCL's own Days Payable has ranged from 45.59 to 74.24 over the past decade. While the company's 10-year median is 49.67 vs. the industry median of 45.81, Phol Dhanya 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 Business Services company?
The median Days Payable among Business Services companies is 45.81, based on 945 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. Phol Dhanya PCL's current Days Payable of 44.38 is 3.1% 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 Phol Dhanya PCL and its competitors. For the Business Services industry, the median Days Payable is 45.81 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Phol Dhanya PCL's current Days Payable is 44.38, which is 11% below median its own 10-year median of 49.67. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Phol Dhanya PCL stock overvalued right now?
Based on GuruFocus' analysis, Phol Dhanya PCL (BKK:PHOL) is currently considered Fairly Valued. The stock's GF Value™ is ฿2.92, compared to a current price of ฿3.18 — trading 8.9% above its estimated fair value. The current Days Payable is 44.38, which is 11% below median its 10-year median of 49.67 and 3.1% below the Business Services industry median of 45.81. Phol Dhanya PCL's overall GF Score™ is 75/100 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 Phol Dhanya PCL (BKK:PHOL), the current Days Payable is 44.38 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 Phol Dhanya PCL (BKK:PHOL) Overvalued in 2026?

Based on GuruFocus' analysis, Phol Dhanya PCL stock appears to be overvalued. The current stock price of ฿3.18 is trading 8.9% above its estimated GF Value™ of ฿2.92. GuruFocus considers Phol Dhanya PCL to be Fairly Valued.

Key valuation signals for BKK:PHOL:

  • Days Payable: 44.38 (11% below median its 10-year median of 49.67)
  • GF Value™: ฿2.92 vs. price of ฿3.18 (8.9% above fair value)
  • GF Score™: 75/100 with 4 warning signs
  • Industry Position: 3.1% below the Business Services median (#475 of 945)

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


Phol Dhanya PCL Business Description

Address 1/11 Moo 3 Lamlukka Road, Tambol Ladsawai, Amphur Lamlukka, Pathum Thani Province, Pathumthani, THA, 12150
Phol Dhanya PCL is a Thailand-based company engaged in the trading business. It is involved in the distribution of safety, health, and environmental products, and the distribution, production, and servicing of water treatment systems. The operating segments of the group are Trading in Health and Safety Products, Water treatment systems, and Others. It generates the majority of its revenue from the Trading in Health and Safety Products segment. The company offers products like firefighting suits, gas meters, fall protection devices, gloves, dust masks, chemical masks, and other related products. The group operates in Thailand, and internationally of which the majority of the revenue is derived from Thailand.
75GF Score

Get the complete analysis for BKK:PHOL

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

฿3.18
Price
฿2.92
GF Value