S Hotels and Resorts PCL (BKK:SHR) Days Payable: 35.49 (As of Mar. 2026) — 16% Below Median


BKK:SHR S Hotels and Resorts PCL BKK:SHR
74 GF Score
Price ฿1.66
GF Value ฿2.09
Valuation Modestly Undervalued
! 3 Warning Signs
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What is S Hotels and Resorts PCL Days Payable?

S Hotels and Resorts PCL BKK:SHR -1.78% 74 Days Payable is 35.49 as of Mar. 2026, which is 16% below its 10-year median of 42.42. GuruFocus rates BKK:SHR with a GF Score™ of 74/100 and a GF Value™ of ฿2.09 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 777 Travel & Leisure companies, S Hotels and Resorts PCL ranks worse than 59.33% on this metric.

S Hotels and Resorts PCL's average Accounts Payable for the three months ended in Mar. 2026 was ฿606 Mil. S Hotels and Resorts PCL's Cost of Goods Sold for the three months ended in Mar. 2026 was ฿1,558 Mil. Hence, S Hotels and Resorts PCL's Days Payable for the three months ended in Mar. 2026 was 35.49.

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

BKK:SHR' s Days Payable Range Over the Past 10 Years
Min: 19.28   Med: 42.42   Max: 111.44
Current: 44.9

During the past 10 years, S Hotels and Resorts PCL's highest Days Payable was 111.44. The lowest was 19.28. And the median was 42.42.

BKK:SHR's Days Payable is ranked worse than
59.33% of 777 companies
in the Travel & Leisure industry
Industry Median: 56.99 vs BKK:SHR: 44.90

S Hotels and Resorts PCL's Days Payable declined from Mar. 2025 (37.27) to Mar. 2026 (35.49). It may suggest that S Hotels and Resorts PCL accelerated paying its suppliers.


S Hotels and Resorts PCL Days Payable Historical Data

* Premium members only.

The historical data trend for S Hotels and Resorts 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.

S Hotels and Resorts PCL Days Payable Chart

S Hotels and Resorts 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 42.42 24.33 22.53 21.82 19.28

S Hotels and Resorts 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 37.27 53.22 50.57 32.21 35.49

BKK:SHR vs LVS, MGM, WYNN: Days Payable Comparison

For the Resorts & Casinos subindustry, S Hotels and Resorts 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.


S Hotels and Resorts PCL Days Payable vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, S Hotels and Resorts PCL's Days Payable distribution charts can be found below:

* The bar in red indicates where S Hotels and Resorts PCL's Days Payable falls into.


BKK:SHR
74GF Score
S Hotels and Resorts PCL BKK:SHR
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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S Hotels and Resorts 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.

S Hotels and Resorts 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
=( (369.8 + 293.614) / 2 ) / 6279.639*365
=331.707 / 6279.639*365
=19.28

S Hotels and Resorts 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
=( (293.614 + 918.11) / 2 ) / 1557.587*365 / 4
=605.862 / 1557.587*365 / 4
=35.49

* 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 35.49 mean?
S Hotels and Resorts PCL (BKK:SHR) has a Days Payable of 35.49 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 S Hotels and Resorts PCL and its competitors. This is 16% below median its historical median of 42.42. Over the past decade, S Hotels and Resorts PCL's Days Payable has ranged from 19.28 to 111.44. According to the industry distribution chart, S Hotels and Resorts PCL ranks #461 out of 777 companies in the Travel & Leisure industry, placing it in the top 59.3%.
Is S Hotels and Resorts PCL's Days Payable too high?
S Hotels and Resorts PCL's current Days Payable of 35.49 is 16% below median its 10-year median of 42.42. Over the past 10 years, this metric has ranged from a low of 19.28 to a high of 111.44. The Travel & Leisure industry median Days Payable is 56.99. S Hotels and Resorts PCL's value of 35.49 is 37.7% below this industry median. Based on the distribution chart, S Hotels and Resorts PCL ranks #461 out of 777 companies in the Travel & Leisure industry, which is below the industry midpoint. Overall, S Hotels and Resorts PCL has a GF Score™ of 74/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does S Hotels and Resorts PCL's Days Payable compare to LVS and MGM?
According to the Travel & Leisure industry distribution chart, S Hotels and Resorts PCL ranks #461 out of 777 companies for Days Payable. This places S Hotels and Resorts PCL in the lower half of its industry. The industry median Days Payable is 56.99. S Hotels and Resorts PCL's value of 35.49 is 37.7% below this benchmark. Historically, S Hotels and Resorts PCL's own Days Payable has ranged from 19.28 to 111.44 over the past decade. While the company's 10-year median is 42.42 vs. the industry median of 56.99, S Hotels and Resorts 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 56.99, based on 777 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. S Hotels and Resorts PCL's current Days Payable of 35.49 is 37.7% 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 S Hotels and Resorts PCL and its competitors. For the Travel & Leisure industry, the median Days Payable is 56.99 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. S Hotels and Resorts PCL's current Days Payable is 35.49, which is 16% below median its own 10-year median of 42.42. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is S Hotels and Resorts PCL stock overvalued right now?
Based on GuruFocus' analysis, S Hotels and Resorts PCL (BKK:SHR) is currently considered Modestly Undervalued. The stock's GF Value™ is ฿2.09, compared to a current price of ฿1.66 — trading 20.6% below its estimated fair value. The current Days Payable is 35.49, which is 16% below median its 10-year median of 42.42 and 37.7% below the Travel & Leisure industry median of 56.99. S Hotels and Resorts PCL's overall GF Score™ is 74/100 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 S Hotels and Resorts PCL (BKK:SHR), the current Days Payable is 35.49 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 S Hotels and Resorts PCL (BKK:SHR) Overvalued in 2026?

Based on GuruFocus' analysis, S Hotels and Resorts PCL stock appears to be undervalued. The current stock price of ฿1.66 is trading 20.6% below its estimated GF Value™ of ฿2.09. GuruFocus considers S Hotels and Resorts PCL to be Modestly Undervalued.

Key valuation signals for BKK:SHR:

  • Days Payable: 35.49 (16% below median its 10-year median of 42.42)
  • GF Value™: ฿2.09 vs. price of ฿1.66 (20.6% below fair value)
  • GF Score™: 74/100 with 3 warning signs
  • Industry Position: 37.7% below the Travel & Leisure median (#461 of 777)

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


S Hotels and Resorts PCL Business Description

Address Vibhavadi-Rangsit Road, 123 Suntowers Building B, 10th Floor, Chomphon, Chatuchak, Bangkok, THA, 10900
S Hotels and Resorts PCL is engaged in investment, hospitality business, and related businesses in Thailand and overseas. The company operates in five segments; Hospitality business Self-managed (Thailand, Republic of Maldives), Hospitality business Outrigger (Republic of Mauritius, Republic of Fiji), Hospitality business (Republic of Maldives), Hospitality business (United Kingdom), and Holding companies. The revenue of the Group majorly comprises revenue from hotels in respect of service of room, food, and beverage sales and other ancillary services.
74GF Score

Get the complete analysis for BKK:SHR

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

฿1.66
Price
฿2.09
GF Value