CTOWY (China Tower) Days Payable: 1,642.68 (As of Dec. 2025) — 15% Below Median


CTOWY China Tower Corp Ltd CTOWY
72 GF Score
Price $14.93
GF Value $18.90
Valuation Modestly Undervalued
! 3 Warning Signs
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What is China Tower Days Payable?

China Tower CTOWY 72 Days Payable is 1,642.68 as of Dec. 2025, which is 15% below its 10-year median of 1,924.10. GuruFocus rates CTOWY with a GF Score™ of 72/100 and a GF Value™ of $18.90 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 340 Telecommunication Services companies, China Tower ranks better than 98.82% on this metric.

China Tower's average Accounts Payable for the six months ended in Dec. 2025 was $4,588 Mil. China Tower's Cost of Goods Sold for the six months ended in Dec. 2025 was $510 Mil. Hence, China Tower's Days Payable for the six months ended in Dec. 2025 was 1,642.68.

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

CTOWY' s Days Payable Range Over the Past 10 Years
Min: 955.82   Med: 1924.1   Max: 17290.72
Current: 1936.1

During the past 11 years, China Tower's highest Days Payable was 17290.72. The lowest was 955.82. And the median was 1924.10.

CTOWY's Days Payable is ranked better than
98.82% of 340 companies
in the Telecommunication Services industry
Industry Median: 106.335 vs CTOWY: 1936.10

China Tower's Days Payable declined from Dec. 2024 (2,158.01) to Dec. 2025 (1,642.68). It may suggest that China Tower accelerated paying its suppliers.


China Tower Days Payable Historical Data

* Premium members only.

The historical data trend for China Tower'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 Tower Days Payable Chart

China Tower 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 1,976.92 1,691.93 1,880.70 2,059.48 1,988.24

China Tower Semi-Annual Data
Dec15 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 1,926.78 1,789.33 2,158.01 2,284.98 1,642.68

CTOWY vs TMUS, VZ, T: Days Payable Comparison

For the Telecom Services subindustry, China Tower'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 Tower Days Payable vs Telecommunication Services Industry

For the Telecommunication Services industry and Communication Services sector, China Tower's Days Payable distribution charts can be found below:

* The bar in red indicates where China Tower's Days Payable falls into.


CTOWY
72GF Score
China Tower Corp Ltd CTOWY
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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China Tower 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 Tower'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
=( (4569.478 + 4904.731) / 2 ) / 869.633*365
=4737.1045 / 869.633*365
=1,988.24

China Tower'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
=( (4271.071 + 4904.731) / 2 ) / 509.711*365 / 2
=4587.901 / 509.711*365 / 2
=1,642.68

* 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 1,642.68 mean?
China Tower (CTOWY) has a Days Payable of 1,642.68 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 Tower and its competitors. This is 15% below median its historical median of 1,924.10. Over the past decade, China Tower's Days Payable has ranged from 955.82 to 17,290.72. According to the industry distribution chart, China Tower ranks #4 out of 340 companies in the Telecommunication Services industry, placing it in the top 1.2%.
Is China Tower's Days Payable too high?
China Tower's current Days Payable of 1,642.68 is 15% below median its 10-year median of 1,924.10. Over the past 10 years, this metric has ranged from a low of 955.82 to a high of 17,290.72. The Telecommunication Services industry median Days Payable is 106.34. China Tower's value of 1,642.68 is 1444.8% above this industry median. Based on the distribution chart, China Tower ranks #4 out of 340 companies in the Telecommunication Services industry, which is in the top quartile — a strong position relative to peers. Overall, China Tower has a GF Score™ of 72/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does China Tower's Days Payable compare to TMUS and VZ?
According to the Telecommunication Services industry distribution chart, China Tower ranks #4 out of 340 companies for Days Payable. This places China Tower in the top 1% of its industry — outperforming the majority of peers. The industry median Days Payable is 106.34. China Tower's value of 1,642.68 is 1444.8% above this benchmark. Historically, China Tower's own Days Payable has ranged from 955.82 to 17,290.72 over the past decade. While the company's 10-year median is 1,924.10 vs. the industry median of 106.34, China Tower 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 Telecommunication Services company?
The median Days Payable among Telecommunication Services companies is 106.34, based on 340 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 Tower's current Days Payable of 1,642.68 is 1444.8% 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 Tower and its competitors. For the Telecommunication Services industry, the median Days Payable is 106.34 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Tower's current Days Payable is 1,642.68, which is 15% below median its own 10-year median of 1,924.10. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Tower stock overvalued right now?
Based on GuruFocus' analysis, China Tower (CTOWY) is currently considered Modestly Undervalued. The stock's GF Value™ is $18.90, compared to a current price of $14.93 — trading 21% below its estimated fair value. The current Days Payable is 1,642.68, which is 15% below median its 10-year median of 1,924.10 and 1444.8% above the Telecommunication Services industry median of 106.34. China Tower's overall GF Score™ is 72/100 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 China Tower (CTOWY), the current Days Payable is 1,642.68 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 Tower (CTOWY) Overvalued in 2026?

Based on GuruFocus' analysis, China Tower stock appears to be undervalued. The current stock price of $14.93 is trading 21% below its estimated GF Value™ of $18.90. GuruFocus considers China Tower to be Modestly Undervalued.

Key valuation signals for CTOWY:

  • Days Payable: 1,642.68 (15% below median its 10-year median of 1,924.10)
  • GF Value™: $18.90 vs. price of $14.93 (21% below fair value)
  • GF Score™: 72/100 with 3 warning signs
  • Industry Position: 1444.8% above the Telecommunication Services median (#4 of 340)

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


China Tower Business Description

Address Yard No. 9, Dongran North Street, Room 101, LG1 to 3rd Floor, Building 14, North District, Haidian District, Beijing, CHN
China Tower Corp Ltd is a telecommunications tower infrastructure service provider. It is principally engaged in the construction, maintenance, and operation of base station ancillary facilities such as telecommunications towers, public network coverage in high-speed railways and subways, and large-scale indoor Distributed Antenna Systems (DAS). The Group's various operating divisions are Tower business, DAS business, Smart Tower business, and Energy business. Geographically, the Group derives all of its revenue from Mainland China.
72GF Score

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

$14.93
Price
$18.90
GF Value