Emperor Watch & Jewellery (FRA:EPU) Days Payable: 7.46 (As of Dec. 2025) — 20% Below Median

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FRA:EPU Emperor Watch & Jewellery Ltd FRA:EPU
70 GF Score
Price €0.02
GF Value €0.02
Valuation Fairly Valued
! 3 Warning Signs
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What is Emperor Watch & Jewellery Days Payable?

Emperor Watch & Jewellery FRA:EPU 70 Days Payable is 7.46 as of Dec. 2025, which is 20% below its 10-year median of 9.27. GuruFocus rates FRA:EPU with a GF Score™ of 70/100 and a GF Value™ of €0.02 (Fairly Valued). The stock has 3 warning signs investors should review. Among 1,103 Retail - Cyclical companies, Emperor Watch & Jewellery ranks worse than 93.2% on this metric.

Emperor Watch & Jewellery's average Accounts Payable for the six months ended in Dec. 2025 was €9.1 Mil. Emperor Watch & Jewellery's Cost of Goods Sold for the six months ended in Dec. 2025 was €223.1 Mil. Hence, Emperor Watch & Jewellery's Days Payable for the six months ended in Dec. 2025 was 7.46.

The historical rank and industry rank for Emperor Watch & Jewellery's Days Payable or its related term are showing as below:

FRA:EPU' s Days Payable Range Over the Past 10 Years
Min: 6.54   Med: 9.27   Max: 17.61
Current: 7.03

During the past 13 years, Emperor Watch & Jewellery's highest Days Payable was 17.61. The lowest was 6.54. And the median was 9.27.

FRA:EPU's Days Payable is ranked worse than
93.2% of 1103 companies
in the Retail - Cyclical industry
Industry Median: 51.47 vs FRA:EPU: 7.03

Emperor Watch & Jewellery's Days Payable increased from Dec. 2024 (5.78) to Dec. 2025 (7.46). It may suggest that Emperor Watch & Jewellery delayed paying its suppliers.


Emperor Watch & Jewellery Days Payable Historical Data

* Premium members only.

The historical data trend for Emperor Watch & Jewellery'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.

Emperor Watch & Jewellery Days Payable Chart

Emperor Watch & Jewellery 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 6.34 7.24 9.47 8.82 7.55

Emperor Watch & Jewellery 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 10.01 9.04 5.78 6.77 7.46

FRA:EPU vs TPR: Days Payable Comparison

For the Luxury Goods subindustry, Emperor Watch & Jewellery'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.


Emperor Watch & Jewellery Days Payable vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Emperor Watch & Jewellery's Days Payable distribution charts can be found below:

* The bar in red indicates where Emperor Watch & Jewellery's Days Payable falls into.


FRA:EPU
70GF Score
Emperor Watch & Jewellery Ltd FRA:EPU
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Emperor Watch & Jewellery 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.

Emperor Watch & Jewellery'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
=( (7.934 + 10.174) / 2 ) / 437.471*365
=9.054 / 437.471*365
=7.55

Emperor Watch & Jewellery'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
=( (8.072 + 10.174) / 2 ) / 223.082*365 / 2
=9.123 / 223.082*365 / 2
=7.46

* 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 7.46 mean?
Emperor Watch & Jewellery (FRA:EPU) has a Days Payable of 7.46 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 Emperor Watch & Jewellery and its competitors. This is 20% below median its historical median of 9.27. Over the past decade, Emperor Watch & Jewellery's Days Payable has ranged from 6.54 to 17.61. According to the industry distribution chart, Emperor Watch & Jewellery ranks #1028 out of 1103 companies in the Retail - Cyclical industry, placing it in the top 93.2%.
Is Emperor Watch & Jewellery's Days Payable too high?
Emperor Watch & Jewellery's current Days Payable of 7.46 is 20% below median its 10-year median of 9.27. Over the past 10 years, this metric has ranged from a low of 6.54 to a high of 17.61. The Retail - Cyclical industry median Days Payable is 51.47. Emperor Watch & Jewellery's value of 7.46 is 85.5% below this industry median. Based on the distribution chart, Emperor Watch & Jewellery ranks #1028 out of 1103 companies in the Retail - Cyclical industry, which is in the bottom quartile relative to peers. Overall, Emperor Watch & Jewellery has a GF Score™ of 70/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Emperor Watch & Jewellery's Days Payable compare to TPR?
According to the Retail - Cyclical industry distribution chart, Emperor Watch & Jewellery ranks #1028 out of 1103 companies for Days Payable. This places Emperor Watch & Jewellery in the lower half of its industry. The industry median Days Payable is 51.47. Emperor Watch & Jewellery's value of 7.46 is 85.5% below this benchmark. Historically, Emperor Watch & Jewellery's own Days Payable has ranged from 6.54 to 17.61 over the past decade. While the company's 10-year median is 9.27 vs. the industry median of 51.47, Emperor Watch & Jewellery 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 Retail - Cyclical company?
The median Days Payable among Retail - Cyclical companies is 51.47, based on 1,103 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. Emperor Watch & Jewellery's current Days Payable of 7.46 is 85.5% 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 Emperor Watch & Jewellery and its competitors. For the Retail - Cyclical industry, the median Days Payable is 51.47 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Emperor Watch & Jewellery's current Days Payable is 7.46, which is 20% below median its own 10-year median of 9.27. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Emperor Watch & Jewellery stock overvalued right now?
Based on GuruFocus' analysis, Emperor Watch & Jewellery (FRA:EPU) is currently considered Fairly Valued. The stock's GF Value™ is €0.02, compared to a current price of €0.02 — trading 10% above its estimated fair value. The current Days Payable is 7.46, which is 20% below median its 10-year median of 9.27 and 85.5% below the Retail - Cyclical industry median of 51.47. Emperor Watch & Jewellery's overall GF Score™ is 70/100 with 3 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 Emperor Watch & Jewellery (FRA:EPU), the current Days Payable is 7.46 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 Emperor Watch & Jewellery (FRA:EPU) Overvalued in 2026?

Based on GuruFocus' analysis, Emperor Watch & Jewellery stock appears to be overvalued. The current stock price of €0.02 is trading 10% above its estimated GF Value™ of €0.02. GuruFocus considers Emperor Watch & Jewellery to be Fairly Valued.

Key valuation signals for FRA:EPU:

  • Days Payable: 7.46 (20% below median its 10-year median of 9.27)
  • GF Value™: €0.02 vs. price of €0.02 (10% above fair value)
  • GF Score™: 70/100 with 3 warning signs
  • Industry Position: 85.5% below the Retail - Cyclical median (#1028 of 1103)

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


Emperor Watch & Jewellery Business Description

Other Exchanges 00887:Hong Kong
Address 288 Hennessy Road, 25th Floor, Emperor Group Centre, Wanchai, Hong Kong, HKG
Emperor Watch & Jewellery Ltd is a retailer of European-made internationally renowned watches, together with self-designed fine jewellery products under its brand, Emperor Jewellery. The group has extensive retail networks in Hong Kong, Macau, Mainland China, Malaysia, and Singapore. Its wristwatch brands include Piguet, Baume & Mercier, Cartier, Jaeger-LeCoultre, Rolex among others. The target customers range from middle to high-income groups world-wide. The majority of the revenue is mainly derived from sales of watches and jewellery in Hong Kong.
70GF Score

Get the complete analysis for FRA:EPU

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

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