CHBGF (China Boton Group Co) Days Payable: 92.50 (As of Dec. 2025) — 37% Below Median

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CHBGF China Boton Group Co Ltd CHBGF
52 GF Score
Price $0.30
GF Value $0.16
! 10 Warning Signs
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What is China Boton Group Co Days Payable?

China Boton Group Co CHBGF 52 Days Payable is 92.50 as of Dec. 2025, which is 37% below its 10-year median of 147.63. GuruFocus rates CHBGF with a GF Score™ of 52/100 and a GF Value™ of $0.16. The stock has 10 warning signs investors should review. Among 1,553 Chemicals companies, China Boton Group Co ranks better than 82.68% on this metric.

China Boton Group Co's average Accounts Payable for the six months ended in Dec. 2025 was $48.9 Mil. China Boton Group Co's Cost of Goods Sold for the six months ended in Dec. 2025 was $96.5 Mil. Hence, China Boton Group Co's Days Payable for the six months ended in Dec. 2025 was 92.50.

The historical rank and industry rank for China Boton Group Co's Days Payable or its related term are showing as below:

CHBGF' s Days Payable Range Over the Past 10 Years
Min: 75.86   Med: 147.63   Max: 274.15
Current: 121.33

During the past 13 years, China Boton Group Co's highest Days Payable was 274.15. The lowest was 75.86. And the median was 147.63.

CHBGF's Days Payable is ranked better than
82.68% of 1553 companies
in the Chemicals industry
Industry Median: 59.54 vs CHBGF: 121.33

China Boton Group Co's Days Payable declined from Dec. 2024 (124.86) to Dec. 2025 (92.50). It may suggest that China Boton Group Co accelerated paying its suppliers.


China Boton Group Co Days Payable Historical Data

* Premium members only.

The historical data trend for China Boton Group Co'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.

China Boton Group Co Days Payable Chart

China Boton Group Co 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 186.04 273.88 203.82 139.12 130.83

China Boton Group Co Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 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 Premium Member Only Premium Member Only 91.61 157.45 124.86 153.94 92.50

CHBGF vs LIN, SHW, ECL: Days Payable Comparison

For the Specialty Chemicals subindustry, China Boton Group Co'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.


China Boton Group Co Days Payable vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, China Boton Group Co's Days Payable distribution charts can be found below:

* The bar in red indicates where China Boton Group Co's Days Payable falls into.


CHBGF
52GF Score
China Boton Group Co Ltd CHBGF
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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China Boton Group Co 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.

China Boton Group Co'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
=( (59.572 + 54.268) / 2 ) / 158.805*365
=56.92 / 158.805*365
=130.83

China Boton Group Co'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
=( (43.545 + 54.268) / 2 ) / 96.49*365 / 2
=48.9065 / 96.49*365 / 2
=92.50

* 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 92.50 mean?
China Boton Group Co (CHBGF) has a Days Payable of 92.50 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 China Boton Group Co and its competitors. This is 37% below median its historical median of 147.63. Over the past decade, China Boton Group Co's Days Payable has ranged from 75.86 to 274.15. According to the industry distribution chart, China Boton Group Co ranks #269 out of 1553 companies in the Chemicals industry, placing it in the top 17.3%.
Is China Boton Group Co's Days Payable too high?
China Boton Group Co's current Days Payable of 92.50 is 37% below median its 10-year median of 147.63. Over the past 10 years, this metric has ranged from a low of 75.86 to a high of 274.15. The Chemicals industry median Days Payable is 59.54. China Boton Group Co's value of 92.50 is 55.4% above this industry median. Based on the distribution chart, China Boton Group Co ranks #269 out of 1553 companies in the Chemicals industry, which is in the top quartile — a strong position relative to peers. Overall, China Boton Group Co has a GF Score™ of 52/100, reflecting its overall financial health beyond just this single metric.
How does China Boton Group Co's Days Payable compare to LIN and SHW?
According to the Chemicals industry distribution chart, China Boton Group Co ranks #269 out of 1553 companies for Days Payable. This places China Boton Group Co in the top 17% of its industry — outperforming the majority of peers. The industry median Days Payable is 59.54. China Boton Group Co's value of 92.50 is 55.4% above this benchmark. Historically, China Boton Group Co's own Days Payable has ranged from 75.86 to 274.15 over the past decade. While the company's 10-year median is 147.63 vs. the industry median of 59.54, China Boton Group Co has consistently been above 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 Chemicals company?
The median Days Payable among Chemicals companies is 59.54, based on 1,553 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. China Boton Group Co's current Days Payable of 92.50 is 55.4% above 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 China Boton Group Co and its competitors. For the Chemicals industry, the median Days Payable is 59.54 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Boton Group Co's current Days Payable is 92.50, which is 37% below median its own 10-year median of 147.63. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Boton Group Co stock overvalued right now?
China Boton Group Co (CHBGF) has a current Days Payable of 92.50. The stock's GF Value™ is $0.16, compared to a current price of $0.30 — trading 87.5% above its estimated fair value. The current Days Payable is 92.50, which is 37% below median its 10-year median of 147.63 and 55.4% above the Chemicals industry median of 59.54. China Boton Group Co's overall GF Score™ is 52/100 with 10 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 China Boton Group Co (CHBGF), the current Days Payable is 92.50 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 China Boton Group Co (CHBGF) Overvalued in 2026?

Based on GuruFocus' analysis, China Boton Group Co stock appears to be overvalued. The current stock price of $0.30 is trading 87.5% above its estimated GF Value™ of $0.16.

Key valuation signals for CHBGF:

  • Days Payable: 92.50 (37% below median its 10-year median of 147.63)
  • GF Value™: $0.16 vs. price of $0.30 (87.5% above fair value)
  • GF Score™: 52/100 with 10 warning signs
  • Industry Position: 55.4% above the Chemicals median (#269 of 1553)

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


China Boton Group Co Business Description

Other Exchanges 03318:Hong Kong
Address 368 Kwun Tong Road, Flat A-B, 37/F Boton Technology Innovation Tower, Kowloon, HKG
China Boton Group Co Ltd is an investment holding company engaged in the manufacture and sale of flavors, fragrances, and healthcare products. The company operates its business through five business segments. The Flavor Enhancers segment is engaged in the development and sale of fragrance enhancer products. The Food Flavors segment is engaged in the production and sale of food flavors. The Fine Fragrances segment is engaged in the production and sale of fine fragrances. The e-Cigarette products segment comprises disposable e-Cigarettes and rechargeable e-Cigarettes and their accessories. The Investment Properties segment is engaged in real estate leasing. Its geographical segments are the PRC, Europe, the United States, Asia, and Others, of which prime revenue is derived from the PRC.
52GF Score

Get the complete analysis for CHBGF

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

$0.30
Price
$0.16
GF Value