Smart Concrete PCL (BKK:SMART) Days Payable: 41.60 (As of Dec. 2025) — 26% Below Median


BKK:SMART Smart Concrete PCL BKK:SMART
55 GF Score
Price ฿0.55
GF Value ฿0.49
Valuation Modestly Overvalued
! 4 Warning Signs
View Full Analysis

What is Smart Concrete PCL Days Payable?

Smart Concrete PCL BKK:SMART +3.77% 55 Days Payable is 41.60 as of Dec. 2025, which is 26% below its 10-year median of 56.48. GuruFocus rates BKK:SMART with a GF Score™ of 55/100 and a GF Value™ of ฿0.49 (Modestly Overvalued). The stock has 4 warning signs investors should review. Among 394 Building Materials companies, Smart Concrete PCL ranks worse than 72.34% on this metric.

Smart Concrete PCL's average Accounts Payable for the three months ended in Dec. 2025 was ฿32.8 Mil. Smart Concrete PCL's Cost of Goods Sold for the three months ended in Dec. 2025 was ฿71.9 Mil. Hence, Smart Concrete PCL's Days Payable for the three months ended in Dec. 2025 was 41.60.

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

BKK:SMART' s Days Payable Range Over the Past 10 Years
Min: 39.89   Med: 56.48   Max: 71.4
Current: 44.72

During the past 13 years, Smart Concrete PCL's highest Days Payable was 71.40. The lowest was 39.89. And the median was 56.48.

BKK:SMART's Days Payable is ranked worse than
72.34% of 394 companies
in the Building Materials industry
Industry Median: 69.885 vs BKK:SMART: 44.72

Smart Concrete PCL's Days Payable declined from Dec. 2024 (43.70) to Dec. 2025 (41.60). It may suggest that Smart Concrete PCL accelerated paying its suppliers.


Smart Concrete PCL Days Payable Historical Data

* Premium members only.

The historical data trend for Smart Concrete 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.

Smart Concrete PCL Days Payable Chart

Smart Concrete 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 49.81 47.72 53.96 49.38 39.89

Smart Concrete PCL Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
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 43.70 46.76 54.84 41.47 41.60

BKK:SMART vs CRH, VMC, MLM: Days Payable Comparison

For the Building Materials subindustry, Smart Concrete 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.


Smart Concrete PCL Days Payable vs Building Materials Industry

For the Building Materials industry and Basic Materials sector, Smart Concrete PCL's Days Payable distribution charts can be found below:

* The bar in red indicates where Smart Concrete PCL's Days Payable falls into.


BKK:SMART
55GF Score
Smart Concrete PCL BKK:SMART
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Smart Concrete 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.

Smart Concrete 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
=( (35.728 + 29.525) / 2 ) / 298.565*365
=32.6265 / 298.565*365
=39.89

Smart Concrete PCL's Days Payable for the quarter that ended in Dec. 2025 is calculated as:

Days Payable (Q: Dec. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Sep. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (35.993 + 29.525) / 2 ) / 71.865*365 / 4
=32.759 / 71.865*365 / 4
=41.60

* 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 41.60 mean?
Smart Concrete PCL (BKK:SMART) has a Days Payable of 41.60 as of Dec. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Smart Concrete PCL and its competitors. This is 26% below median its historical median of 56.48. Over the past decade, Smart Concrete PCL's Days Payable has ranged from 39.89 to 71.40. According to the industry distribution chart, Smart Concrete PCL ranks #285 out of 394 companies in the Building Materials industry, placing it in the top 72.3%.
Is Smart Concrete PCL's Days Payable too high?
Smart Concrete PCL's current Days Payable of 41.60 is 26% below median its 10-year median of 56.48. Over the past 10 years, this metric has ranged from a low of 39.89 to a high of 71.40. The Building Materials industry median Days Payable is 69.89. Smart Concrete PCL's value of 41.60 is 40.5% below this industry median. Based on the distribution chart, Smart Concrete PCL ranks #285 out of 394 companies in the Building Materials industry, which is below the industry midpoint. Overall, Smart Concrete PCL has a GF Score™ of 55/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Smart Concrete PCL's Days Payable compare to CRH and VMC?
According to the Building Materials industry distribution chart, Smart Concrete PCL ranks #285 out of 394 companies for Days Payable. This places Smart Concrete PCL in the lower half of its industry. The industry median Days Payable is 69.89. Smart Concrete PCL's value of 41.60 is 40.5% below this benchmark. Historically, Smart Concrete PCL's own Days Payable has ranged from 39.89 to 71.40 over the past decade. While the company's 10-year median is 56.48 vs. the industry median of 69.89, Smart Concrete 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 Building Materials company?
The median Days Payable among Building Materials companies is 69.89, based on 394 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. Smart Concrete PCL's current Days Payable of 41.60 is 40.5% 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 Smart Concrete PCL and its competitors. For the Building Materials industry, the median Days Payable is 69.89 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Smart Concrete PCL's current Days Payable is 41.60, which is 26% below median its own 10-year median of 56.48. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Smart Concrete PCL stock overvalued right now?
Based on GuruFocus' analysis, Smart Concrete PCL (BKK:SMART) is currently considered Modestly Overvalued. The stock's GF Value™ is ฿0.49, compared to a current price of ฿0.55 — trading 12.2% above its estimated fair value. The current Days Payable is 41.60, which is 26% below median its 10-year median of 56.48 and 40.5% below the Building Materials industry median of 69.89. Smart Concrete PCL's overall GF Score™ is 55/100 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 Smart Concrete PCL (BKK:SMART), the current Days Payable is 41.60 as of Dec. 2025. 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 Smart Concrete PCL (BKK:SMART) Overvalued in 2026?

Based on GuruFocus' analysis, Smart Concrete PCL stock appears to be overvalued. The current stock price of ฿0.55 is trading 12.2% above its estimated GF Value™ of ฿0.49. GuruFocus considers Smart Concrete PCL to be Modestly Overvalued.

Key valuation signals for BKK:SMART:

  • Days Payable: 41.60 (26% below median its 10-year median of 56.48)
  • GF Value™: ฿0.49 vs. price of ฿0.55 (12.2% above fair value)
  • GF Score™: 55/100 with 4 warning signs
  • Industry Position: 40.5% below the Building Materials median (#285 of 394)

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


Smart Concrete PCL Business Description

Address 11 Moo 9 Banbung-Klaeng Road, Tambol Nong-Irun, Amphur Banbung, Chonburi province, Chonburi, THA, 20220
Smart Concrete PCL is engaged in the manufacturing and sale of products related to autoclaved aerated concrete blocks for use in construction. The company's product line includes construction and decorative products, such as lightweight concrete blocks, SmartBlock G4, decorative ventilation blocks, Smart Blocks, and Smart Lintel precast lintels. The company operates in Thailand.
55GF Score

Get the complete analysis for BKK:SMART

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

฿0.55
Price
฿0.49
GF Value