CWLLF (Cowell e Holdings) Days Payable: 43.99 (As of Dec. 2025) — 26% Below Median


CWLLF Cowell e Holdings Inc CWLLF
66 GF Score
Price $2.99
GF Value $6.81
Valuation Significantly Undervalued
! 4 Warning Signs
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What is Cowell e Holdings Days Payable?

Cowell e Holdings CWLLF 66 Days Payable is 43.99 as of Dec. 2025, which is 26% below its 10-year median of 59.30. GuruFocus rates CWLLF with a GF Score™ of 66/100 and a GF Value™ of $6.81 (Significantly Undervalued). The stock has 4 warning signs investors should review. Among 2,438 Hardware companies, Cowell e Holdings ranks worse than 64.15% on this metric.

Cowell e Holdings's average Accounts Payable for the six months ended in Dec. 2025 was $467 Mil. Cowell e Holdings's Cost of Goods Sold for the six months ended in Dec. 2025 was $1,937 Mil. Hence, Cowell e Holdings's Days Payable for the six months ended in Dec. 2025 was 43.99.

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

CWLLF' s Days Payable Range Over the Past 10 Years
Min: 54.55   Med: 59.3   Max: 92.78
Current: 54.55

During the past 13 years, Cowell e Holdings's highest Days Payable was 92.78. The lowest was 54.55. And the median was 59.30.

CWLLF's Days Payable is ranked worse than
64.15% of 2438 companies
in the Hardware industry
Industry Median: 69.935 vs CWLLF: 54.55

Cowell e Holdings's Days Payable increased from Dec. 2024 (37.26) to Dec. 2025 (43.99). It may suggest that Cowell e Holdings delayed paying its suppliers.


Cowell e Holdings Days Payable Historical Data

* Premium members only.

The historical data trend for Cowell e 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.

Cowell e Holdings Days Payable Chart

Cowell e Holdings 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 60.88 63.04 92.92 56.84 62.10

Cowell e Holdings 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 53.82 74.82 37.26 62.02 43.99

CWLLF vs APH, GLW, TEL: Days Payable Comparison

For the Electronic Components subindustry, Cowell e 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.


Cowell e Holdings Days Payable vs Hardware Industry

For the Hardware industry and Technology sector, Cowell e Holdings's Days Payable distribution charts can be found below:

* The bar in red indicates where Cowell e Holdings's Days Payable falls into.


CWLLF
66GF Score
Cowell e Holdings Inc CWLLF
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Cowell e 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.

Cowell e 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
=( (477.056 + 591.905) / 2 ) / 3141.326*365
=534.4805 / 3141.326*365
=62.10

Cowell e 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
=( (341.646 + 591.905) / 2 ) / 1936.701*365 / 2
=466.7755 / 1936.701*365 / 2
=43.99

* 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 43.99 mean?
Cowell e Holdings (CWLLF) has a Days Payable of 43.99 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 Cowell e Holdings and its competitors. This is 26% below median its historical median of 59.30. Over the past decade, Cowell e Holdings' Days Payable has ranged from 54.55 to 92.78. According to the industry distribution chart, Cowell e Holdings ranks #1564 out of 2438 companies in the Hardware industry, placing it in the top 64.2%.
Is Cowell e Holdings' Days Payable too high?
Cowell e Holdings' current Days Payable of 43.99 is 26% below median its 10-year median of 59.30. Over the past 10 years, this metric has ranged from a low of 54.55 to a high of 92.78. The Hardware industry median Days Payable is 69.94. Cowell e Holdings' value of 43.99 is 37.1% below this industry median. Based on the distribution chart, Cowell e Holdings ranks #1564 out of 2438 companies in the Hardware industry, which is below the industry midpoint. Overall, Cowell e Holdings has a GF Score™ of 66/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Cowell e Holdings' Days Payable compare to APH and GLW?
According to the Hardware industry distribution chart, Cowell e Holdings ranks #1564 out of 2438 companies for Days Payable. This places Cowell e Holdings in the lower half of its industry. The industry median Days Payable is 69.94. Cowell e Holdings' value of 43.99 is 37.1% below this benchmark. Historically, Cowell e Holdings' own Days Payable has ranged from 54.55 to 92.78 over the past decade. While the company's 10-year median is 59.30 vs. the industry median of 69.94, Cowell e 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 Hardware company?
The median Days Payable among Hardware companies is 69.94, based on 2,438 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. Cowell e Holdings's current Days Payable of 43.99 is 37.1% 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 Cowell e Holdings and its competitors. For the Hardware industry, the median Days Payable is 69.94 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cowell e Holdings's current Days Payable is 43.99, which is 26% below median its own 10-year median of 59.30. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cowell e Holdings stock overvalued right now?
Based on GuruFocus' analysis, Cowell e Holdings (CWLLF) is currently considered Significantly Undervalued. The stock's GF Value™ is $6.81, compared to a current price of $2.99 — trading 56.1% below its estimated fair value. The current Days Payable is 43.99, which is 26% below median its 10-year median of 59.30 and 37.1% below the Hardware industry median of 69.94. Cowell e Holdings' overall GF Score™ is 66/100 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 Cowell e Holdings (CWLLF), the current Days Payable is 43.99 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 Cowell e Holdings (CWLLF) Overvalued in 2026?

Based on GuruFocus' analysis, Cowell e Holdings stock appears to be undervalued. The current stock price of $2.99 is trading 56.1% below its estimated GF Value™ of $6.81. GuruFocus considers Cowell e Holdings to be Significantly Undervalued.

Key valuation signals for CWLLF:

  • Days Payable: 43.99 (26% below median its 10-year median of 59.30)
  • GF Value™: $6.81 vs. price of $2.99 (56.1% below fair value)
  • GF Score™: 66/100 with 4 warning signs
  • Industry Position: 37.1% below the Hardware median (#1564 of 2438)

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


Cowell e Holdings Business Description

Other Exchanges 01415:Hong Kong
Address No. 1 Songbai Road, Huanan Industrial Zone, Liaobu Town, Guangdong Province, Dongguan City, CHN
Cowell e Holdings Inc is a supplier of optical modules for electronic mobile devices, specializing in the design, development, manufacture, and sale of optical modules and related components. Its products are widely used in smartphones, multimedia tablets, smart driving systems, and other mobile terminal devices for internationally renowned brand customers. The Group's principal activities include the manufacturing and sale of camera modules and optical components. It operates in the Chinese Mainland and Hong Kong, which contribute the maximum revenue, as well as in India, the Republic of Korea (Korea), and Vietnam.
66GF Score

Get the complete analysis for CWLLF

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

$2.99
Price
$6.81
GF Value