Crypto Flow Technology (FRA:3IYA) Days Payable: 23.61 (As of Dec. 2025) — 73% Below Median

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Director of Data and Quant Analytics at GuruFocus
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Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

FRA:3IYA Crypto Flow Technology Ltd FRA:3IYA
37 GF Score
Price €0.12
GF Value €0.04
Valuation Significantly Overvalued
! 4 Warning Signs
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What is Crypto Flow Technology Days Payable?

Crypto Flow Technology FRA:3IYA -12.86% 37 Days Payable is 23.61 as of Dec. 2025, which is 73% below its 10-year median of 88.72. GuruFocus rates FRA:3IYA with a GF Score™ of 37/100 and a GF Value™ of €0.04 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 2,608 Software companies, Crypto Flow Technology ranks worse than 70.02% on this metric.

Crypto Flow Technology's average Accounts Payable for the six months ended in Dec. 2025 was €0.28 Mil. Crypto Flow Technology's Cost of Goods Sold for the six months ended in Dec. 2025 was €2.15 Mil. Hence, Crypto Flow Technology's Days Payable for the six months ended in Dec. 2025 was 23.61.

The historical rank and industry rank for Crypto Flow Technology's Days Payable or its related term are showing as below:

FRA:3IYA' s Days Payable Range Over the Past 10 Years
Min: 15.42   Med: 88.72   Max: 883.37
Current: 26.75

During the past 13 years, Crypto Flow Technology's highest Days Payable was 883.37. The lowest was 15.42. And the median was 88.72.

FRA:3IYA's Days Payable is ranked worse than
70.02% of 2608 companies
in the Software industry
Industry Median: 51.715 vs FRA:3IYA: 26.75

Crypto Flow Technology's Days Payable declined from Dec. 2024 (27.03) to Dec. 2025 (23.61). It may suggest that Crypto Flow Technology accelerated paying its suppliers.


Crypto Flow Technology Days Payable Historical Data

* Premium members only.

The historical data trend for Crypto Flow Technology'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.

Crypto Flow Technology Days Payable Chart

Crypto Flow Technology 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 243.11 23.64 68.03 26.74 31.48

Crypto Flow Technology 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 87.31 23.69 27.03 29.03 23.61

FRA:3IYA vs IBM, ACN, FISV: Days Payable Comparison

For the Information Technology Services subindustry, Crypto Flow Technology'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.


Crypto Flow Technology Days Payable vs Software Industry

For the Software industry and Technology sector, Crypto Flow Technology's Days Payable distribution charts can be found below:

* The bar in red indicates where Crypto Flow Technology's Days Payable falls into.


FRA:3IYA
37GF Score
Crypto Flow Technology Ltd FRA:3IYA
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Crypto Flow Technology 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.

Crypto Flow Technology'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
=( (0.483 + 0.29) / 2 ) / 4.481*365
=0.3865 / 4.481*365
=31.48

Crypto Flow Technology'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
=( (0.265 + 0.29) / 2 ) / 2.145*365 / 2
=0.2775 / 2.145*365 / 2
=23.61

* 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 23.61 mean?
Crypto Flow Technology (FRA:3IYA) has a Days Payable of 23.61 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 Crypto Flow Technology and its competitors. This is 73% below median its historical median of 88.72. Over the past decade, Crypto Flow Technology's Days Payable has ranged from 15.42 to 883.37. According to the industry distribution chart, Crypto Flow Technology ranks #1826 out of 2608 companies in the Software industry, placing it in the top 70%.
Is Crypto Flow Technology's Days Payable too high?
Crypto Flow Technology's current Days Payable of 23.61 is 73% below median its 10-year median of 88.72. Over the past 10 years, this metric has ranged from a low of 15.42 to a high of 883.37. The Software industry median Days Payable is 51.72. Crypto Flow Technology's value of 23.61 is 54.3% below this industry median. Based on the distribution chart, Crypto Flow Technology ranks #1826 out of 2608 companies in the Software industry, which is below the industry midpoint. Overall, Crypto Flow Technology has a GF Score™ of 37/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Crypto Flow Technology's Days Payable compare to IBM and ACN?
According to the Software industry distribution chart, Crypto Flow Technology ranks #1826 out of 2608 companies for Days Payable. This places Crypto Flow Technology in the lower half of its industry. The industry median Days Payable is 51.72. Crypto Flow Technology's value of 23.61 is 54.3% below this benchmark. Historically, Crypto Flow Technology's own Days Payable has ranged from 15.42 to 883.37 over the past decade. While the company's 10-year median is 88.72 vs. the industry median of 51.72, Crypto Flow Technology 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 Software company?
The median Days Payable among Software companies is 51.72, based on 2,608 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. Crypto Flow Technology's current Days Payable of 23.61 is 54.3% 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 Crypto Flow Technology and its competitors. For the Software industry, the median Days Payable is 51.72 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Crypto Flow Technology's current Days Payable is 23.61, which is 73% below median its own 10-year median of 88.72. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Crypto Flow Technology stock overvalued right now?
Based on GuruFocus' analysis, Crypto Flow Technology (FRA:3IYA) is currently considered Significantly Overvalued. The stock's GF Value™ is €0.04, compared to a current price of €0.12 — trading 205% above its estimated fair value. The current Days Payable is 23.61, which is 73% below median its 10-year median of 88.72 and 54.3% below the Software industry median of 51.72. Crypto Flow Technology's overall GF Score™ is 37/100 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 Crypto Flow Technology (FRA:3IYA), the current Days Payable is 23.61 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 Crypto Flow Technology (FRA:3IYA) Overvalued in 2026?

Based on GuruFocus' analysis, Crypto Flow Technology stock appears to be overvalued. The current stock price of €0.12 is trading 205% above its estimated GF Value™ of €0.04. GuruFocus considers Crypto Flow Technology to be Significantly Overvalued.

Key valuation signals for FRA:3IYA:

  • Days Payable: 23.61 (73% below median its 10-year median of 88.72)
  • GF Value™: €0.04 vs. price of €0.12 (205% above fair value)
  • GF Score™: 37/100 with 4 warning signs
  • Industry Position: 54.3% below the Software median (#1826 of 2608)

No single metric tells the full story. See the FRA:3IYA stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Crypto Flow Technology Business Description

Other Exchanges 08198:Hong Kong
Address 89 Queensway, Unit 1905, 19th Floor, Tower Two Lippo Centre, Hong Kong, HKG
Crypto Flow Technology Ltd is engaged in the provision of data analysis and storage services, Data Centre Services providing storage, electricity, and related services, the Analysis Platform, the Exchange and OTC Services in Australia, and the Money Lending Business in Hong Kong. It operates in four segments: Provision of Big Data Centre services, Money lending business, Analysis Platform, and Exchange and OTC Services. It generates maximum revenue from Big Data Centre Services. It operates in the USA, Australia, and Hong Kong, and the majority of its revenue comes from the USA.
37GF Score

Get the complete analysis for FRA:3IYA

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

€0.12
Price
€0.04
GF Value