CUGCF (China Oriental Group Co) Days Payable: 39.49 (As of Dec. 2025) — 10% Below Median


CUGCF China Oriental Group Co Ltd CUGCF
66 GF Score
Price $0.19
GF Value $0.16
! 6 Warning Signs
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What is China Oriental Group Co Days Payable?

China Oriental Group Co CUGCF 66 Days Payable is 39.49 as of Dec. 2025, which is 10% below its 10-year median of 43.70. GuruFocus rates CUGCF with a GF Score™ of 66/100 and a GF Value™ of $0.16. The stock has 6 warning signs investors should review. Among 603 Steel companies, China Oriental Group Co ranks worse than 52.4% on this metric.

China Oriental Group Co's average Accounts Payable for the six months ended in Dec. 2025 was $593 Mil. China Oriental Group Co's Cost of Goods Sold for the six months ended in Dec. 2025 was $2,740 Mil. Hence, China Oriental Group Co's Days Payable for the six months ended in Dec. 2025 was 39.49.

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

CUGCF' s Days Payable Range Over the Past 10 Years
Min: 32.58   Med: 43.7   Max: 88.14
Current: 39.71

During the past 13 years, China Oriental Group Co's highest Days Payable was 88.14. The lowest was 32.58. And the median was 43.70.

CUGCF's Days Payable is ranked worse than
52.4% of 603 companies
in the Steel industry
Industry Median: 41.53 vs CUGCF: 39.71

China Oriental Group Co's Days Payable increased from Dec. 2024 (38.33) to Dec. 2025 (39.49). It may suggest that China Oriental Group Co delayed paying its suppliers.


China Oriental Group Co Days Payable Historical Data

* Premium members only.

The historical data trend for China Oriental 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 Oriental Group Co Days Payable Chart

China Oriental 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 52.62 43.70 32.63 37.80 38.90

China Oriental 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 32.95 36.15 38.33 40.58 39.49

CUGCF vs NUE, STLD, RS: Days Payable Comparison

For the Steel subindustry, China Oriental 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 Oriental Group Co Days Payable vs Steel Industry

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

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


CUGCF
66GF Score
China Oriental Group Co Ltd CUGCF
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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China Oriental 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 Oriental 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
=( (557.455 + 590.05) / 2 ) / 5384.005*365
=573.7525 / 5384.005*365
=38.90

China Oriental 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
=( (595.771 + 590.05) / 2 ) / 2740.231*365 / 2
=592.9105 / 2740.231*365 / 2
=39.49

* 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 39.49 mean?
China Oriental Group Co (CUGCF) has a Days Payable of 39.49 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 Oriental Group Co and its competitors. This is 10% below median its historical median of 43.70. Over the past decade, China Oriental Group Co's Days Payable has ranged from 32.58 to 88.14. According to the industry distribution chart, China Oriental Group Co ranks #316 out of 603 companies in the Steel industry, placing it in the top 52.4%.
Is China Oriental Group Co's Days Payable too high?
China Oriental Group Co's current Days Payable of 39.49 is 10% below median its 10-year median of 43.70. Over the past 10 years, this metric has ranged from a low of 32.58 to a high of 88.14. The Steel industry median Days Payable is 41.53. China Oriental Group Co's value of 39.49 is 4.9% below this industry median. Based on the distribution chart, China Oriental Group Co ranks #316 out of 603 companies in the Steel industry, which is below the industry midpoint. Overall, China Oriental Group Co has a GF Score™ of 66/100, reflecting its overall financial health beyond just this single metric.
How does China Oriental Group Co's Days Payable compare to NUE and STLD?
According to the Steel industry distribution chart, China Oriental Group Co ranks #316 out of 603 companies for Days Payable. This places China Oriental Group Co in the lower half of its industry. The industry median Days Payable is 41.53. China Oriental Group Co's value of 39.49 is 4.9% below this benchmark. Historically, China Oriental Group Co's own Days Payable has ranged from 32.58 to 88.14 over the past decade. While the company's 10-year median is 43.70 vs. the industry median of 41.53, China Oriental Group Co 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 Steel company?
The median Days Payable among Steel companies is 41.53, based on 603 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 Oriental Group Co's current Days Payable of 39.49 is 4.9% 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 China Oriental Group Co and its competitors. For the Steel industry, the median Days Payable is 41.53 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Oriental Group Co's current Days Payable is 39.49, which is 10% below median its own 10-year median of 43.70. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Oriental Group Co stock overvalued right now?
China Oriental Group Co (CUGCF) has a current Days Payable of 39.49. The stock's GF Value™ is $0.16, compared to a current price of $0.19 — trading 18.9% above its estimated fair value. The current Days Payable is 39.49, which is 10% below median its 10-year median of 43.70 and 4.9% below the Steel industry median of 41.53. China Oriental Group Co's overall GF Score™ is 66/100 with 6 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 Oriental Group Co (CUGCF), the current Days Payable is 39.49 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 Oriental Group Co (CUGCF) Overvalued in 2026?

Based on GuruFocus' analysis, China Oriental Group Co stock appears to be overvalued. The current stock price of $0.19 is trading 18.9% above its estimated GF Value™ of $0.16.

Key valuation signals for CUGCF:

  • Days Payable: 39.49 (10% below median its 10-year median of 43.70)
  • GF Value™: $0.16 vs. price of $0.19 (18.9% above fair value)
  • GF Score™: 66/100 with 6 warning signs
  • Industry Position: 4.9% below the Steel median (#316 of 603)

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


China Oriental Group Co Business Description

Other Exchanges 00581:Hong KongORG:Germany
Address 23 Harbour Road, Suites 901-2 and 10, 9th Floor, Great Eagle Centre, Wanchai, Hong Kong, HKG
China Oriental Group Co Ltd is involved in investment holding and trading of steel products and iron ore. The company, along with its subsidiaries, is engaged in the manufacturing and sale of iron and steel products, the trading of steel products, iron ore, and related raw materials, the sale of power equipment, and the real estate business. The Group's product offerings mainly include rebars, billets, cold-rolled sheets and galvanized sheets, steel strips and strip products, and H-section steel products, among others. Its operating segments are: Iron and steel, which generates the maximum revenue, and Real estate. Geographically, the Group generates the majority of its revenue from the People's Republic of China (PRC).
66GF Score

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

$0.19
Price
$0.16
GF Value