Pou Sheng International (Holdings) (FRA:P5C) Days Payable: 17.12 (As of Dec. 2025) — 27% Below Median


FRA:P5C Pou Sheng International (Holdings) Ltd FRA:P5C
57 GF Score
Price €0.04
GF Value €0.06
Valuation Significantly Undervalued
! 6 Warning Signs
View Full Analysis

What is Pou Sheng International (Holdings) Days Payable?

Pou Sheng International (Holdings) FRA:P5C 57 Days Payable is 17.12 as of Dec. 2025, which is 27% below its 10-year median of 23.50. GuruFocus rates FRA:P5C with a GF Score™ of 57/100 and a GF Value™ of €0.06 (Significantly Undervalued). The stock has 6 warning signs investors should review. Among 1,012 Manufacturing - Apparel & Accessories companies, Pou Sheng International (Holdings) ranks worse than 68.38% on this metric.

Pou Sheng International (Holdings)'s average Accounts Payable for the three months ended in Dec. 2025 was €64 Mil. Pou Sheng International (Holdings)'s Cost of Goods Sold for the three months ended in Dec. 2025 was €341 Mil. Hence, Pou Sheng International (Holdings)'s Days Payable for the three months ended in Dec. 2025 was 17.12.

The historical rank and industry rank for Pou Sheng International (Holdings)'s Days Payable or its related term are showing as below:

FRA:P5C' s Days Payable Range Over the Past 10 Years
Min: 14.64   Med: 23.5   Max: 40.23
Current: 35.42

During the past 13 years, Pou Sheng International (Holdings)'s highest Days Payable was 40.23. The lowest was 14.64. And the median was 23.50.

FRA:P5C's Days Payable is ranked worse than
68.38% of 1012 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 54.045 vs FRA:P5C: 35.42

Pou Sheng International (Holdings)'s Days Payable declined from Dec. 2024 (30.39) to Dec. 2025 (17.12). It may suggest that Pou Sheng International (Holdings) accelerated paying its suppliers.


Pou Sheng International (Holdings) Days Payable Related Terms


Pou Sheng International (Holdings) Days Payable Historical Data

* Premium members only.

The historical data trend for Pou Sheng International (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.

Pou Sheng International (Holdings) Days Payable Chart

Pou Sheng International (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 36.15 38.45 29.03 33.04 25.29

Pou Sheng International (Holdings) Quarterly Data
Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 26.54 63.84 68.66 17.12 13.88

FRA:P5C vs NKE, DECK, ONON: Days Payable Comparison

For the Footwear & Accessories subindustry, Pou Sheng International (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.


Pou Sheng International (Holdings) Days Payable vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Pou Sheng International (Holdings)'s Days Payable distribution charts can be found below:

* The bar in red indicates where Pou Sheng International (Holdings)'s Days Payable falls into.


FRA:P5C
57GF Score
Pou Sheng International (Holdings) Ltd FRA:P5C
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Pou Sheng International (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.

Pou Sheng International (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
=( (127.495 + 64.009) / 2 ) / 1381.844*365
=95.752 / 1381.844*365
=25.29

Pou Sheng International (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: Sep. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (0 + 64.009) / 1 ) / 341.174*365 / 4
=64.009 / 341.174*365 / 4
=17.12

* 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 17.12 mean?
Pou Sheng International (Holdings) (FRA:P5C) has a Days Payable of 17.12 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 Pou Sheng International (Holdings) and its competitors. This is 27% below median its historical median of 23.50. Over the past decade, Pou Sheng International (Holdings)'s Days Payable has ranged from 14.64 to 40.23. According to the industry distribution chart, Pou Sheng International (Holdings) ranks #692 out of 1012 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 68.4%.
Is Pou Sheng International (Holdings)'s Days Payable too high?
Pou Sheng International (Holdings)'s current Days Payable of 17.12 is 27% below median its 10-year median of 23.50. Over the past 10 years, this metric has ranged from a low of 14.64 to a high of 40.23. The Manufacturing - Apparel & Accessories industry median Days Payable is 54.05. Pou Sheng International (Holdings)'s value of 17.12 is 68.3% below this industry median. Based on the distribution chart, Pou Sheng International (Holdings) ranks #692 out of 1012 companies in the Manufacturing - Apparel & Accessories industry, which is below the industry midpoint. Overall, Pou Sheng International (Holdings) has a GF Score™ of 57/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Pou Sheng International (Holdings)'s Days Payable compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Pou Sheng International (Holdings) ranks #692 out of 1012 companies for Days Payable. This places Pou Sheng International (Holdings) in the lower half of its industry. The industry median Days Payable is 54.05. Pou Sheng International (Holdings)'s value of 17.12 is 68.3% below this benchmark. Historically, Pou Sheng International (Holdings)'s own Days Payable has ranged from 14.64 to 40.23 over the past decade. While the company's 10-year median is 23.50 vs. the industry median of 54.05, Pou Sheng International (Holdings) 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 Manufacturing - Apparel & Accessories company?
The median Days Payable among Manufacturing - Apparel & Accessories companies is 54.05, based on 1,012 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. Pou Sheng International (Holdings)'s current Days Payable of 17.12 is 68.3% 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 Pou Sheng International (Holdings) and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Days Payable is 54.05 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Pou Sheng International (Holdings)'s current Days Payable is 17.12, which is 27% below median its own 10-year median of 23.50. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pou Sheng International (Holdings) stock overvalued right now?
Based on GuruFocus' analysis, Pou Sheng International (Holdings) (FRA:P5C) is currently considered Significantly Undervalued. The stock's GF Value™ is €0.06, compared to a current price of €0.04 — trading 36.7% below its estimated fair value. The current Days Payable is 17.12, which is 27% below median its 10-year median of 23.50 and 68.3% below the Manufacturing - Apparel & Accessories industry median of 54.05. Pou Sheng International (Holdings)'s overall GF Score™ is 57/100 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 Pou Sheng International (Holdings) (FRA:P5C), the current Days Payable is 17.12 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 Pou Sheng International (Holdings) (FRA:P5C) Overvalued in 2026?

Based on GuruFocus' analysis, Pou Sheng International (Holdings) stock appears to be undervalued. The current stock price of €0.04 is trading 36.7% below its estimated GF Value™ of €0.06. GuruFocus considers Pou Sheng International (Holdings) to be Significantly Undervalued.

Key valuation signals for FRA:P5C:

  • Days Payable: 17.12 (27% below median its 10-year median of 23.50)
  • GF Value™: €0.06 vs. price of €0.04 (36.7% below fair value)
  • GF Score™: 57/100 with 6 warning signs
  • Industry Position: 68.3% below the Manufacturing - Apparel & Accessories median (#692 of 1012)

No single metric tells the full story. See the FRA:P5C stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Pou Sheng International (Holdings) Business Description

Other Exchanges 03813:Hong Kong
Address 108 Wai Yip Street, 22nd Floor, C-Bons International Center, Kwun Tong, Kowloon, Hong Kong, HKG
Pou Sheng International (Holdings) Ltd is an investment holding company. The principal activities of the group are the distribution and retailing of sportswear and footwear products, the provision of sports services, and the provision of large-scale commercial spaces to retailers and distributors for commissions from concessionaire sales. Its operations are mainly located in the PRC. The company derives maximum revenue from sales of sportswear and footwear products.
57GF Score

Get the complete analysis for FRA:P5C

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

€0.04
Price
€0.06
GF Value