BMTHF (Best Mart 360 Holdings) Days Payable: 17.91 (As of Dec. 2025) — 28% Above Median


BMTHF Best Mart 360 Holdings Ltd BMTHF
90 GF Score
Price $0.24
GF Value $0.34
! 2 Warning Signs
View Full Analysis

What is Best Mart 360 Holdings Days Payable?

Best Mart 360 Holdings BMTHF 90 Days Payable is 17.91 as of Dec. 2025, which is 28% above its 10-year median of 13.94. GuruFocus rates BMTHF with a GF Score™ of 90/100 and a GF Value™ of $0.34. The stock has 2 warning signs investors should review. Among 302 Retail - Defensive companies, Best Mart 360 Holdings ranks worse than 87.42% on this metric.

Best Mart 360 Holdings's average Accounts Payable for the six months ended in Dec. 2025 was $11.5 Mil. Best Mart 360 Holdings's Cost of Goods Sold for the six months ended in Dec. 2025 was $117.5 Mil. Hence, Best Mart 360 Holdings's Days Payable for the six months ended in Dec. 2025 was 17.91.

The historical rank and industry rank for Best Mart 360 Holdings's Days Payable or its related term are showing as below:

BMTHF' s Days Payable Range Over the Past 10 Years
Min: 7.57   Med: 13.94   Max: 22.55
Current: 19.86

During the past 10 years, Best Mart 360 Holdings's highest Days Payable was 22.55. The lowest was 7.57. And the median was 13.94.

BMTHF's Days Payable is ranked worse than
87.42% of 302 companies
in the Retail - Defensive industry
Industry Median: 43.205 vs BMTHF: 19.86

Best Mart 360 Holdings's Days Payable declined from Dec. 2024 (20.80) to Dec. 2025 (17.91). It may suggest that Best Mart 360 Holdings accelerated paying its suppliers.


Best Mart 360 Holdings Days Payable Historical Data

* Premium members only.

The historical data trend for Best Mart 360 Holdings'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.

Best Mart 360 Holdings Days Payable Chart

Best Mart 360 Holdings Annual Data
Trend Mar16 Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 14.95 18.83 17.75 19.23 22.56

Best Mart 360 Holdings Semi-Annual Data
Mar16 Mar17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Jun24 Dec24 Jun25 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 18.41 18.06 20.80 19.16 17.91

BMTHF vs KR: Days Payable Comparison

For the Grocery Stores subindustry, Best Mart 360 Holdings'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.


Best Mart 360 Holdings Days Payable vs Retail - Defensive Industry

For the Retail - Defensive industry and Consumer Defensive sector, Best Mart 360 Holdings's Days Payable distribution charts can be found below:

* The bar in red indicates where Best Mart 360 Holdings's Days Payable falls into.


BMTHF
90GF Score
Best Mart 360 Holdings Ltd BMTHF
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Best Mart 360 Holdings 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.

Best Mart 360 Holdings'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
=( (15.311 + 13.806) / 2 ) / 235.531*365
=14.5585 / 235.531*365
=22.56

Best Mart 360 Holdings'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: Jun. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (9.255 + 13.806) / 2 ) / 117.498*365 / 2
=11.5305 / 117.498*365 / 2
=17.91

* 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 17.91 mean?
Best Mart 360 Holdings (BMTHF) has a Days Payable of 17.91 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 Best Mart 360 Holdings and its competitors. This is 28% above median its historical median of 13.94. Over the past decade, Best Mart 360 Holdings' Days Payable has ranged from 7.57 to 22.55. According to the industry distribution chart, Best Mart 360 Holdings ranks #264 out of 302 companies in the Retail - Defensive industry, placing it in the top 87.4%.
Is Best Mart 360 Holdings' Days Payable too high?
Best Mart 360 Holdings' current Days Payable of 17.91 is 28% above median its 10-year median of 13.94. Over the past 10 years, this metric has ranged from a low of 7.57 to a high of 22.55. The Retail - Defensive industry median Days Payable is 43.21. Best Mart 360 Holdings' value of 17.91 is 58.5% below this industry median. Based on the distribution chart, Best Mart 360 Holdings ranks #264 out of 302 companies in the Retail - Defensive industry, which is in the bottom quartile relative to peers. Overall, Best Mart 360 Holdings has a GF Score™ of 90/100, reflecting its overall financial health beyond just this single metric.
How does Best Mart 360 Holdings' Days Payable compare to KR?
According to the Retail - Defensive industry distribution chart, Best Mart 360 Holdings ranks #264 out of 302 companies for Days Payable. This places Best Mart 360 Holdings in the lower half of its industry. The industry median Days Payable is 43.21. Best Mart 360 Holdings' value of 17.91 is 58.5% below this benchmark. Historically, Best Mart 360 Holdings' own Days Payable has ranged from 7.57 to 22.55 over the past decade. While the company's 10-year median is 13.94 vs. the industry median of 43.21, Best Mart 360 Holdings 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 Retail - Defensive company?
The median Days Payable among Retail - Defensive companies is 43.21, based on 302 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. Best Mart 360 Holdings's current Days Payable of 17.91 is 58.5% 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 Best Mart 360 Holdings and its competitors. For the Retail - Defensive industry, the median Days Payable is 43.21 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Best Mart 360 Holdings's current Days Payable is 17.91, which is 28% above median its own 10-year median of 13.94. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Best Mart 360 Holdings stock overvalued right now?
Best Mart 360 Holdings (BMTHF) has a current Days Payable of 17.91. The stock's GF Value™ is $0.34, compared to a current price of $0.24 — trading 28.4% below its estimated fair value. The current Days Payable is 17.91, which is 28% above median its 10-year median of 13.94 and 58.5% below the Retail - Defensive industry median of 43.21. Best Mart 360 Holdings' overall GF Score™ is 90/100 with 2 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 Best Mart 360 Holdings (BMTHF), the current Days Payable is 17.91 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 Best Mart 360 Holdings (BMTHF) Overvalued in 2026?

Based on GuruFocus' analysis, Best Mart 360 Holdings stock appears to be undervalued. The current stock price of $0.24 is trading 28.4% below its estimated GF Value™ of $0.34.

Key valuation signals for BMTHF:

  • Days Payable: 17.91 (28% above median its 10-year median of 13.94)
  • GF Value™: $0.34 vs. price of $0.24 (28.4% below fair value)
  • GF Score™: 90/100 with 2 warning signs
  • Industry Position: 58.5% below the Retail - Defensive median (#264 of 302)

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


Best Mart 360 Holdings Business Description

Other Exchanges 02360:Hong Kong
Address No. 108 Wai Yip Street, 11th Floor, C-Bons International Center, Kowloon, Hong Kong, HKG
Best Mart 360 Holdings Ltd is a leisure food retailer operating a chain of retail stores under its stores Best Mart 360 and FoodVille. The company is engaged in retail sales of food and beverages, confectionery, packaged bakery products, snacks, nuts and dried fruits, grain and other miscellaneous food products, and household and personal care products in Hong Kong, Macau, and Mainland China. The company generates the majority of its revenue from Hong Kong.
90GF Score

Get the complete analysis for BMTHF

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

$0.24
Price
$0.34
GF Value