A-Smart Holdings (FRA:IOTA) Days Payable: 512.89 (As of Jan. 2026) — 691% Above Median


FRA:IOTA A-Smart Holdings Ltd FRA:IOTA
27 GF Score
Price €0.06
GF Value €0.04
Valuation Significantly Overvalued
! 7 Warning Signs
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What is A-Smart Holdings Days Payable?

A-Smart Holdings FRA:IOTA 27 Days Payable is 512.89 as of Jan. 2026, which is 691% above its 10-year median of 64.85. GuruFocus rates FRA:IOTA with a GF Score™ of 27/100 and a GF Value™ of €0.04 (Significantly Overvalued). The stock has 7 warning signs investors should review. Among 943 Business Services companies, A-Smart Holdings ranks better than 94.59% on this metric.

A-Smart Holdings's average Accounts Payable for the six months ended in Jan. 2026 was €3.40 Mil. A-Smart Holdings's Cost of Goods Sold for the six months ended in Jan. 2026 was €1.21 Mil. Hence, A-Smart Holdings's Days Payable for the six months ended in Jan. 2026 was 512.89.

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

FRA:IOTA' s Days Payable Range Over the Past 10 Years
Min: 13.89   Med: 64.85   Max: 945.86
Current: 436.05

During the past 13 years, A-Smart Holdings's highest Days Payable was 945.86. The lowest was 13.89. And the median was 64.85.

FRA:IOTA's Days Payable is ranked better than
94.59% of 943 companies
in the Business Services industry
Industry Median: 46.92 vs FRA:IOTA: 436.05

A-Smart Holdings's Days Payable increased from Jan. 2025 (44.33) to Jan. 2026 (512.89). It may suggest that A-Smart Holdings delayed paying its suppliers.


A-Smart Holdings Days Payable Historical Data

* Premium members only.

The historical data trend for A-Smart 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.

A-Smart Holdings Days Payable Chart

A-Smart 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 21.88 12.80 44.27 40.45 313.30

A-Smart 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 38.91 34.23 44.33 440.54 512.89

FRA:IOTA vs CTAS, CPRT, ULS: Days Payable Comparison

For the Specialty Business Services subindustry, A-Smart 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.


A-Smart Holdings Days Payable vs Business Services Industry

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

* The bar in red indicates where A-Smart Holdings's Days Payable falls into.


FRA:IOTA
27GF Score
A-Smart Holdings Ltd FRA:IOTA
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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A-Smart 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.

A-Smart 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
=( (0.184 + 3.44) / 2 ) / 2.111*365
=1.812 / 2.111*365
=313.30

A-Smart 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
=( (3.44 + 3.361) / 2 ) / 1.21*365 / 2
=3.4005 / 1.21*365 / 2
=512.89

* 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 512.89 mean?
A-Smart Holdings (FRA:IOTA) has a Days Payable of 512.89 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 A-Smart Holdings and its competitors. This is 691% above median its historical median of 64.85. Over the past decade, A-Smart Holdings' Days Payable has ranged from 13.89 to 945.86. According to the industry distribution chart, A-Smart Holdings ranks #51 out of 943 companies in the Business Services industry, placing it in the top 5.4%.
Is A-Smart Holdings' Days Payable too high?
A-Smart Holdings' current Days Payable of 512.89 is 691% above median its 10-year median of 64.85. Over the past 10 years, this metric has ranged from a low of 13.89 to a high of 945.86. The Business Services industry median Days Payable is 46.92. A-Smart Holdings' value of 512.89 is 993.1% above this industry median. Based on the distribution chart, A-Smart Holdings ranks #51 out of 943 companies in the Business Services industry, which is in the top quartile — a strong position relative to peers. Overall, A-Smart Holdings has a GF Score™ of 27/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does A-Smart Holdings' Days Payable compare to CTAS and CPRT?
According to the Business Services industry distribution chart, A-Smart Holdings ranks #51 out of 943 companies for Days Payable. This places A-Smart Holdings in the top 5% of its industry — outperforming the majority of peers. The industry median Days Payable is 46.92. A-Smart Holdings' value of 512.89 is 993.1% above this benchmark. Historically, A-Smart Holdings' own Days Payable has ranged from 13.89 to 945.86 over the past decade. While the company's 10-year median is 64.85 vs. the industry median of 46.92, A-Smart 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 46.92, based on 943 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. A-Smart Holdings's current Days Payable of 512.89 is 993.1% 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 A-Smart Holdings and its competitors. For the Business Services industry, the median Days Payable is 46.92 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. A-Smart Holdings's current Days Payable is 512.89, which is 691% above median its own 10-year median of 64.85. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is A-Smart Holdings stock overvalued right now?
Based on GuruFocus' analysis, A-Smart Holdings (FRA:IOTA) is currently considered Significantly Overvalued. The stock's GF Value™ is €0.04, compared to a current price of €0.06 — trading 41.3% above its estimated fair value. The current Days Payable is 512.89, which is 691% above median its 10-year median of 64.85 and 993.1% above the Business Services industry median of 46.92. A-Smart Holdings' overall GF Score™ is 27/100 with 7 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 A-Smart Holdings (FRA:IOTA), the current Days Payable is 512.89 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 A-Smart Holdings (FRA:IOTA) Overvalued in 2026?

Based on GuruFocus' analysis, A-Smart Holdings stock appears to be overvalued. The current stock price of €0.06 is trading 41.3% above its estimated GF Value™ of €0.04. GuruFocus considers A-Smart Holdings to be Significantly Overvalued.

Key valuation signals for FRA:IOTA:

  • Days Payable: 512.89 (691% above median its 10-year median of 64.85)
  • GF Value™: €0.04 vs. price of €0.06 (41.3% above fair value)
  • GF Score™: 27/100 with 7 warning signs
  • Industry Position: 993.1% above the Business Services median (#51 of 943)

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


A-Smart Holdings Business Description

Other Exchanges BQC:Singapore
Address 61 Tai Seng Avenue, No. 03-03, Print Media Hub at Paya Lebar iPark, Singapore, SGP, 534167
A-Smart Holdings Ltd is an investment holding company operating through segments that include Print and media, covering printing of financial and corporate publications such as reports, prospectuses, brochures, magazines, and other commercial materials, along with events management. The Property segment is involved in property development, while Smart Technologies focuses on developing, selling, and redistributing smart IT solutions, gadgets, software, and hardware products. The Corporate and others segment includes corporate office functions, shared services, and long-term investments in non-quoted equities. The majority of its revenue comes from Print and media, and it derives revenue from Singapore.
27GF Score

Get the complete analysis for FRA:IOTA

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

€0.06
Price
€0.04
GF Value