ESNNF (eSun Holdings) Days Payable: 684.74 (As of Jan. 2026) — 169% Above Median

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ESNNF eSun Holdings Ltd ESNNF
31 GF Score
Price $0.13
GF Value $0.13
! 4 Warning Signs
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What is eSun Holdings Days Payable?

eSun Holdings ESNNF 31 Days Payable is 684.74 as of Jan. 2026, which is 169% above its 10-year median of 254.86. GuruFocus rates ESNNF with a GF Score™ of 31/100 and a GF Value™ of $0.13. The stock has 4 warning signs investors should review. Among 911 Media - Diversified companies, eSun Holdings ranks better than 87.82% on this metric.

eSun Holdings's average Accounts Payable for the six months ended in Jan. 2026 was $63.53 Mil. eSun Holdings's Cost of Goods Sold for the six months ended in Jan. 2026 was $16.93 Mil. Hence, eSun Holdings's Days Payable for the six months ended in Jan. 2026 was 684.74.

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

ESNNF' s Days Payable Range Over the Past 10 Years
Min: 22.02   Med: 254.86   Max: 496.12
Current: 483.39

During the past 13 years, eSun Holdings's highest Days Payable was 496.12. The lowest was 22.02. And the median was 254.86.

ESNNF's Days Payable is ranked better than
87.82% of 911 companies
in the Media - Diversified industry
Industry Median: 80.37 vs ESNNF: 483.39

eSun Holdings's Days Payable increased from Jan. 2025 (624.21) to Jan. 2026 (684.74). It may suggest that eSun Holdings delayed paying its suppliers.


eSun Holdings Days Payable Historical Data

* Premium members only.

The historical data trend for eSun 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.

eSun Holdings Days Payable Chart

eSun Holdings Annual Data
Trend Jul16 Jul17 Jul18 Jul19 Jul20 Jul21 Jul22 Jul23 Jul24 Jul25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 117.89 316.89 320.86 276.68 497.44

eSun Holdings Semi-Annual Data
Jul16 Jan17 Jul17 Jan18 Jul18 Jan19 Jul19 Jan20 Jul20 Jan21 Jul21 Jan22 Jul22 Jan23 Jul23 Jan24 Jul24 Jan25 Jul25 Jan26
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 318.83 232.14 624.21 385.29 684.74

ESNNF vs NFLX, DIS, WBD: Days Payable Comparison

For the Entertainment subindustry, eSun 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.


eSun Holdings Days Payable vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, eSun Holdings's Days Payable distribution charts can be found below:

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


ESNNF
31GF Score
eSun Holdings Ltd ESNNF
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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eSun 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.

eSun Holdings's Days Payable for the fiscal year that ended in Jul. 2025 is calculated as

Days Payable (A: Jul. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Jul. 2024 ) + Accounts Payable (A: Jul. 2025 )) / count ) / Cost of Goods Sold (A: Jul. 2025 )*Days in Period
=( (72.443 + 67.097) / 2 ) / 51.194*365
=69.77 / 51.194*365
=497.44

eSun Holdings's Days Payable for the quarter that ended in Jan. 2026 is calculated as:

Days Payable (Q: Jan. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Jul. 2025 ) + Accounts Payable (Q: Jan. 2026 )) / count ) / Cost of Goods Sold (Q: Jan. 2026 )*Days in Period
=( (67.097 + 59.953) / 2 ) / 16.931*365 / 2
=63.525 / 16.931*365 / 2
=684.74

* 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 684.74 mean?
eSun Holdings (ESNNF) has a Days Payable of 684.74 as of Jan. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on eSun Holdings and its competitors. This is 169% above median its historical median of 254.86. Over the past decade, eSun Holdings' Days Payable has ranged from 22.02 to 496.12. According to the industry distribution chart, eSun Holdings ranks #111 out of 911 companies in the Media - Diversified industry, placing it in the top 12.2%.
Is eSun Holdings' Days Payable too high?
eSun Holdings' current Days Payable of 684.74 is 169% above median its 10-year median of 254.86. Over the past 10 years, this metric has ranged from a low of 22.02 to a high of 496.12. The Media - Diversified industry median Days Payable is 80.37. eSun Holdings' value of 684.74 is 752% above this industry median. Based on the distribution chart, eSun Holdings ranks #111 out of 911 companies in the Media - Diversified industry, which is in the top quartile — a strong position relative to peers. Overall, eSun Holdings has a GF Score™ of 31/100, reflecting its overall financial health beyond just this single metric.
How does eSun Holdings' Days Payable compare to NFLX and DIS?
According to the Media - Diversified industry distribution chart, eSun Holdings ranks #111 out of 911 companies for Days Payable. This places eSun Holdings in the top 12% of its industry — outperforming the majority of peers. The industry median Days Payable is 80.37. eSun Holdings' value of 684.74 is 752% above this benchmark. Historically, eSun Holdings' own Days Payable has ranged from 22.02 to 496.12 over the past decade. While the company's 10-year median is 254.86 vs. the industry median of 80.37, eSun Holdings 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 Media - Diversified company?
The median Days Payable among Media - Diversified companies is 80.37, based on 911 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. eSun Holdings's current Days Payable of 684.74 is 752% 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 eSun Holdings and its competitors. For the Media - Diversified industry, the median Days Payable is 80.37 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. eSun Holdings's current Days Payable is 684.74, which is 169% above median its own 10-year median of 254.86. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is eSun Holdings stock overvalued right now?
eSun Holdings (ESNNF) has a current Days Payable of 684.74. The stock's GF Value™ is $0.13, compared to a current price of $0.13 — trading 0.8% above its estimated fair value. The current Days Payable is 684.74, which is 169% above median its 10-year median of 254.86 and 752% above the Media - Diversified industry median of 80.37. eSun Holdings' overall GF Score™ is 31/100 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 eSun Holdings (ESNNF), the current Days Payable is 684.74 as of Jan. 2026. 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 eSun Holdings (ESNNF) Overvalued in 2026?

Based on GuruFocus' analysis, eSun Holdings stock appears to be overvalued. The current stock price of $0.13 is trading 0.8% above its estimated GF Value™ of $0.13.

Key valuation signals for ESNNF:

  • Days Payable: 684.74 (169% above median its 10-year median of 254.86)
  • GF Value™: $0.13 vs. price of $0.13 (0.8% above fair value)
  • GF Score™: 31/100 with 4 warning signs
  • Industry Position: 752% above the Media - Diversified median (#111 of 911)

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


eSun Holdings Business Description

Other Exchanges 00571:Hong Kong
Address 680 Cheung Sha Wan Road, 11th Floor, Lai Sun Commercial Centre, Kowloon, HKG
eSun Holdings Ltd is an investment holding company. The company's operating segments include Media and entertainment, Film and TV program, Cinema operation, and Corporate and others. It generates maximum revenue from the Cinema operation segment which engages in the operation of cinemas in Hong Kong and the Chinese Mainland. Geographically, the company generates a majority of its revenue from Hong Kong and the rest from Mainland China and Macau, and other regions.
31GF Score

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

$0.13
Price
$0.13
GF Value