Sky Light Holdings (FRA:27L) Days Payable: 123.22 (As of Dec. 2025) — 23% Above Median


FRA:27L Sky Light Holdings Ltd FRA:27L
27 GF Score
Price €0.04
GF Value €0.08
Valuation Possible Value Trap
! 6 Warning Signs
View Full Analysis

What is Sky Light Holdings Days Payable?

Sky Light Holdings FRA:27L +4.17% 27 Days Payable is 123.22 as of Dec. 2025, which is 23% above its 10-year median of 99.79. GuruFocus rates FRA:27L with a GF Score™ of 27/100 and a GF Value™ of €0.08 (Possible Value Trap). The stock has 6 warning signs investors should review. Among 941 Business Services companies, Sky Light Holdings ranks better than 78.43% on this metric.

Sky Light Holdings's average Accounts Payable for the six months ended in Dec. 2025 was €8.08 Mil. Sky Light Holdings's Cost of Goods Sold for the six months ended in Dec. 2025 was €11.96 Mil. Hence, Sky Light Holdings's Days Payable for the six months ended in Dec. 2025 was 123.22.

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

FRA:27L' s Days Payable Range Over the Past 10 Years
Min: 61   Med: 99.79   Max: 138.38
Current: 114.1

During the past 12 years, Sky Light Holdings's highest Days Payable was 138.38. The lowest was 61.00. And the median was 99.79.

FRA:27L's Days Payable is ranked better than
78.43% of 941 companies
in the Business Services industry
Industry Median: 46.86 vs FRA:27L: 114.10

Sky Light Holdings's Days Payable increased from Dec. 2024 (77.28) to Dec. 2025 (123.22). It may suggest that Sky Light Holdings delayed paying its suppliers.


Sky Light Holdings Days Payable Historical Data

* Premium members only.

The historical data trend for Sky Light 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.

Sky Light Holdings Days Payable Chart

Sky Light 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 74.19 93.40 96.74 99.94 116.33

Sky Light 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 96.51 89.40 77.28 116.06 123.22

FRA:27L vs ALLE, MSA, ADT: Days Payable Comparison

For the Security & Protection Services subindustry, Sky Light 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.


Sky Light Holdings Days Payable vs Business Services Industry

For the Business Services industry and Industrials sector, Sky Light Holdings's Days Payable distribution charts can be found below:

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


FRA:27L
27GF Score
Sky Light Holdings Ltd FRA:27L
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sky Light 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.

Sky Light 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
=( (8.358 + 7.659) / 2 ) / 25.128*365
=8.0085 / 25.128*365
=116.33

Sky Light 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
=( (8.495 + 7.659) / 2 ) / 11.963*365 / 2
=8.077 / 11.963*365 / 2
=123.22

* 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 123.22 mean?
Sky Light Holdings (FRA:27L) has a Days Payable of 123.22 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 Sky Light Holdings and its competitors. This is 23% above median its historical median of 99.79. Over the past decade, Sky Light Holdings' Days Payable has ranged from 61.00 to 138.38. According to the industry distribution chart, Sky Light Holdings ranks #203 out of 941 companies in the Business Services industry, placing it in the top 21.6%.
Is Sky Light Holdings' Days Payable too high?
Sky Light Holdings' current Days Payable of 123.22 is 23% above median its 10-year median of 99.79. Over the past 10 years, this metric has ranged from a low of 61.00 to a high of 138.38. The Business Services industry median Days Payable is 46.86. Sky Light Holdings' value of 123.22 is 163% above this industry median. Based on the distribution chart, Sky Light Holdings ranks #203 out of 941 companies in the Business Services industry, which is in the top quartile — a strong position relative to peers. Overall, Sky Light Holdings has a GF Score™ of 27/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Sky Light Holdings' Days Payable compare to ALLE and MSA?
According to the Business Services industry distribution chart, Sky Light Holdings ranks #203 out of 941 companies for Days Payable. This places Sky Light Holdings in the top 22% of its industry — outperforming the majority of peers. The industry median Days Payable is 46.86. Sky Light Holdings' value of 123.22 is 163% above this benchmark. Historically, Sky Light Holdings' own Days Payable has ranged from 61.00 to 138.38 over the past decade. While the company's 10-year median is 99.79 vs. the industry median of 46.86, Sky Light 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 Business Services company?
The median Days Payable among Business Services companies is 46.86, based on 941 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. Sky Light Holdings's current Days Payable of 123.22 is 163% 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 Sky Light Holdings and its competitors. For the Business Services industry, the median Days Payable is 46.86 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sky Light Holdings's current Days Payable is 123.22, which is 23% above median its own 10-year median of 99.79. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sky Light Holdings stock overvalued right now?
Based on GuruFocus' analysis, Sky Light Holdings (FRA:27L) is currently considered Possible Value Trap. The stock's GF Value™ is €0.08, compared to a current price of €0.04 — trading 53.1% below its estimated fair value. The current Days Payable is 123.22, which is 23% above median its 10-year median of 99.79 and 163% above the Business Services industry median of 46.86. Sky Light Holdings' overall GF Score™ is 27/100 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 Sky Light Holdings (FRA:27L), the current Days Payable is 123.22 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 Sky Light Holdings (FRA:27L) Overvalued in 2026?

Based on GuruFocus' analysis, Sky Light Holdings stock appears to be undervalued. The current stock price of €0.04 is trading 53.1% below its estimated GF Value™ of €0.08. GuruFocus considers Sky Light Holdings to be Possible Value Trap.

Key valuation signals for FRA:27L:

  • Days Payable: 123.22 (23% above median its 10-year median of 99.79)
  • GF Value™: €0.08 vs. price of €0.04 (53.1% below fair value)
  • GF Score™: 27/100 with 6 warning signs
  • Industry Position: 163% above the Business Services median (#203 of 941)

No single metric tells the full story. See the FRA:27L stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sky Light Holdings Business Description

Other Exchanges 03882:Hong Kong
Address Xinsha Road, Building No. 8, Antuoshan High-tech Industrial Park, Shajing, Bao’An, Shenzhen, CHN, 518104
Sky Light Holdings Ltd, along with its subsidiaries, is engaged in the manufacture and distribution of home surveillance cameras, digital imaging products, and other electronic products. It focuses on the sale, development, and manufacture of imaging products that comprise home surveillance cameras, action cameras, and related accessories and other digital imaging products and engages in the sale, and development of cameras under its own brands. It has one business segment: Manufacture and sales of camera products and related accessories business. Geographically, it operates in the European Union which is the key revenue driver, Mainland China, Australia, United States of America, and Hong kong, among others.
27GF Score

Get the complete analysis for FRA:27L

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

€0.04
Price
€0.08
GF Value