Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
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.
Guming HoldingsFRA:AY3 -0.83%30 Days Payable is 35.40 as of Dec. 2025, which is 2% above its 10-year median of 34.58. GuruFocus rates FRA:AY3 with a GF Score™ of 30/100. The stock has 2 warning signs investors should review. Among 354 Restaurants companies, Guming Holdings ranks better than 52.82% on this metric.
The historical rank and industry rank for Guming Holdings's Days Payable or its related term are showing as below:
FRA:AY3'
s Days Payable Range Over the Past 10 Years
Min: 17.78 Med: 34.58 Max: 39.28
Current: 35.55
During the past 5 years, Guming Holdings's highest Days Payable was 39.28. The lowest was 17.78. And the median was 34.58.
FRA:AY3's Days Payable is ranked better than 52.82% of 354
companies
in the Restaurants industry
Industry Median: 34.565
vs FRA:AY3: 35.55
Guming Holdings's Days Payable
declined
from Dec. 2024 (72.72) to Dec. 2025 (35.40).
It may suggest that Guming Holdingsaccelerated paying its suppliers.
The historical data trend for Guming 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.
Guming Holdings Days Payable Chart
Guming Holdings Annual Data
Trend
Dec21
Dec22
Dec23
Dec24
Dec25
Days Payable
18.53
23.35
33.93
39.35
36.49
Guming Holdings Semi-Annual Data
Dec22
Dec23
Dec24
Jun25
Dec25
Days Payable
69.23
63.61
72.72
36.25
35.40
FRA:AY3 vs MCD, SBUX, CMG: Days Payable Comparison
For the Restaurants subindustry, Guming 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.
Guming Holdings Days Payable vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Guming Holdings's Days Payable distribution charts can be found below:
* The bar in red indicates where Guming Holdings's Days Payable falls into.
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.
Guming Holdings's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
Guming Holdings (FRA:AY3) has a Days Payable of 35.40 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 Guming Holdings and its competitors. This is near median its historical median of 34.58. Over the past decade, Guming Holdings' Days Payable has ranged from 17.78 to 39.28. According to the industry distribution chart, Guming Holdings ranks #167 out of 354 companies in the Restaurants industry, placing it in the top 47.2%.
Is Guming Holdings' Days Payable too high?
Guming Holdings' current Days Payable of 35.40 is near median its 10-year median of 34.58. Over the past 10 years, this metric has ranged from a low of 17.78 to a high of 39.28. The Restaurants industry median Days Payable is 34.57. Guming Holdings' value of 35.40 is 2.4% above this industry median. Based on the distribution chart, Guming Holdings ranks #167 out of 354 companies in the Restaurants industry, which is above the industry midpoint. Overall, Guming Holdings has a GF Score™ of 30/100, reflecting its overall financial health beyond just this single metric.
How does Guming Holdings' Days Payable compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Guming Holdings ranks #167 out of 354 companies for Days Payable. This puts Guming Holdings in the upper half of its industry. The industry median Days Payable is 34.57. Guming Holdings' value of 35.40 is 2.4% above this benchmark. Historically, Guming Holdings' own Days Payable has ranged from 17.78 to 39.28 over the past decade. While the company's 10-year median is 34.58 vs. the industry median of 34.57, Guming 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 Restaurants company?
The median Days Payable among Restaurants companies is 34.57, based on 354 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. Guming Holdings's current Days Payable of 35.40 is 2.4% 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 Guming Holdings and its competitors. For the Restaurants industry, the median Days Payable is 34.57 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Guming Holdings's current Days Payable is 35.40, which is near median its own 10-year median of 34.58. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Guming Holdings stock overvalued right now?
Guming Holdings (FRA:AY3) has a current Days Payable of 35.40. The current Days Payable is 35.40, which is near median its 10-year median of 34.58 and 2.4% above the Restaurants industry median of 34.57. Guming Holdings' overall GF Score™ is 30/100 with 2 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 Guming Holdings (FRA:AY3), the current Days Payable is 35.40 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.
Guming Holdings Ltd is a company in China. It operates under a franchise model under the Good Me brand. The Good Me stores offer three categories of beverages: Fruit tea beverages, Milk tea beverages, Coffee beverages, and others. It is principally engaged in the operation of a franchised retail network and the trading of ingredients and other related products of freshly-made beverages and equipment. The geographic revenue is generated from Chinese mainland.
30GF Score
Get the complete analysis for FRA:AY3
Days Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
FRA:AY3 has been successfully added to your 
