Cosmos Machinery Enterprises (HKSE:00118) Days Payable: 130.37 (As of Dec. 2025) — 16% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
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.

HKSE:00118 Cosmos Machinery Enterprises Ltd HKSE:00118
43 GF Score
Price HK$0.20
GF Value HK$0.24
Valuation Modestly Undervalued
! 4 Warning Signs
View Full Analysis

What is Cosmos Machinery Enterprises Days Payable?

Cosmos Machinery Enterprises HKSE:00118 43 Days Payable is 130.37 as of Dec. 2025, which is 16% above its 10-year median of 112.16. GuruFocus rates HKSE:00118 with a GF Score™ of 43/100 and a GF Value™ of HK$0.24 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 492 Conglomerates companies, Cosmos Machinery Enterprises ranks better than 83.74% on this metric.

Cosmos Machinery Enterprises's average Accounts Payable for the six months ended in Dec. 2025 was HK$619 Mil. Cosmos Machinery Enterprises's Cost of Goods Sold for the six months ended in Dec. 2025 was HK$867 Mil. Hence, Cosmos Machinery Enterprises's Days Payable for the six months ended in Dec. 2025 was 130.37.

The historical rank and industry rank for Cosmos Machinery Enterprises's Days Payable or its related term are showing as below:

HKSE:00118' s Days Payable Range Over the Past 10 Years
Min: 95.18   Med: 112.16   Max: 142.73
Current: 127.83

During the past 13 years, Cosmos Machinery Enterprises's highest Days Payable was 142.73. The lowest was 95.18. And the median was 112.16.

HKSE:00118's Days Payable is ranked better than
83.74% of 492 companies
in the Conglomerates industry
Industry Median: 54.38 vs HKSE:00118: 127.83

Cosmos Machinery Enterprises's Days Payable increased from Dec. 2024 (125.98) to Dec. 2025 (130.37). It may suggest that Cosmos Machinery Enterprises delayed paying its suppliers.


Cosmos Machinery Enterprises Days Payable Historical Data

* Premium members only.

The historical data trend for Cosmos Machinery Enterprises'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.

Cosmos Machinery Enterprises Days Payable Chart

Cosmos Machinery Enterprises 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 97.18 115.84 142.73 127.28 126.52

Cosmos Machinery Enterprises 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 228.32 134.71 125.98 126.49 130.37

HKSE:00118 vs MMM, HON: Days Payable Comparison

For the Conglomerates subindustry, Cosmos Machinery Enterprises'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.


Cosmos Machinery Enterprises Days Payable vs Conglomerates Industry

For the Conglomerates industry and Industrials sector, Cosmos Machinery Enterprises's Days Payable distribution charts can be found below:

* The bar in red indicates where Cosmos Machinery Enterprises's Days Payable falls into.


HKSE:00118
43GF Score
Cosmos Machinery Enterprises Ltd HKSE:00118
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Cosmos Machinery Enterprises 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.

Cosmos Machinery Enterprises'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
=( (523.852 + 638.991) / 2 ) / 1677.348*365
=581.4215 / 1677.348*365
=126.52

Cosmos Machinery Enterprises'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
=( (599.542 + 638.991) / 2 ) / 866.905*365 / 2
=619.2665 / 866.905*365 / 2
=130.37

* 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 130.37 mean?
Cosmos Machinery Enterprises (HKSE:00118) has a Days Payable of 130.37 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 Cosmos Machinery Enterprises and its competitors. This is 16% above median its historical median of 112.16. Over the past decade, Cosmos Machinery Enterprises' Days Payable has ranged from 95.18 to 142.73. According to the industry distribution chart, Cosmos Machinery Enterprises ranks #80 out of 492 companies in the Conglomerates industry, placing it in the top 16.3%.
Is Cosmos Machinery Enterprises' Days Payable too high?
Cosmos Machinery Enterprises' current Days Payable of 130.37 is 16% above median its 10-year median of 112.16. Over the past 10 years, this metric has ranged from a low of 95.18 to a high of 142.73. The Conglomerates industry median Days Payable is 54.38. Cosmos Machinery Enterprises' value of 130.37 is 139.7% above this industry median. Based on the distribution chart, Cosmos Machinery Enterprises ranks #80 out of 492 companies in the Conglomerates industry, which is in the top quartile — a strong position relative to peers. Overall, Cosmos Machinery Enterprises has a GF Score™ of 43/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Cosmos Machinery Enterprises' Days Payable compare to MMM and HON?
According to the Conglomerates industry distribution chart, Cosmos Machinery Enterprises ranks #80 out of 492 companies for Days Payable. This places Cosmos Machinery Enterprises in the top 16% of its industry — outperforming the majority of peers. The industry median Days Payable is 54.38. Cosmos Machinery Enterprises' value of 130.37 is 139.7% above this benchmark. Historically, Cosmos Machinery Enterprises' own Days Payable has ranged from 95.18 to 142.73 over the past decade. While the company's 10-year median is 112.16 vs. the industry median of 54.38, Cosmos Machinery Enterprises 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 Conglomerates company?
The median Days Payable among Conglomerates companies is 54.38, based on 492 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. Cosmos Machinery Enterprises's current Days Payable of 130.37 is 139.7% 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 Cosmos Machinery Enterprises and its competitors. For the Conglomerates industry, the median Days Payable is 54.38 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cosmos Machinery Enterprises's current Days Payable is 130.37, which is 16% above median its own 10-year median of 112.16. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cosmos Machinery Enterprises stock overvalued right now?
Based on GuruFocus' analysis, Cosmos Machinery Enterprises (HKSE:00118) is currently considered Modestly Undervalued. The stock's GF Value™ is HK$0.24, compared to a current price of HK$0.20 — trading 17.1% below its estimated fair value. The current Days Payable is 130.37, which is 16% above median its 10-year median of 112.16 and 139.7% above the Conglomerates industry median of 54.38. Cosmos Machinery Enterprises' overall GF Score™ is 43/100 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 Cosmos Machinery Enterprises (HKSE:00118), the current Days Payable is 130.37 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 Cosmos Machinery Enterprises (HKSE:00118) Overvalued in 2026?

Based on GuruFocus' analysis, Cosmos Machinery Enterprises stock appears to be undervalued. The current stock price of HK$0.20 is trading 17.1% below its estimated GF Value™ of HK$0.24. GuruFocus considers Cosmos Machinery Enterprises to be Modestly Undervalued.

Key valuation signals for HKSE:00118:

  • Days Payable: 130.37 (16% above median its 10-year median of 112.16)
  • GF Value™: HK$0.24 vs. price of HK$0.20 (17.1% below fair value)
  • GF Score™: 43/100 with 4 warning signs
  • Industry Position: 139.7% above the Conglomerates median (#80 of 492)

No single metric tells the full story. See the HKSE:00118 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Cosmos Machinery Enterprises Business Description

Address No. 10 Cheung Yue Street, 10th Floor, Billion Plaza 2, Cheung Sha Wan, Kowloon, Hong Kong, HKG
Cosmos Machinery Enterprises Ltd is an investment holding company. Its segments include Trading of Industrial Consumables; Processing and Manufacturing of Plastic Products; Manufacturing of Machinery; and Machinery Leasing. Majority of the revenue is derived from the Manufacturing of machinery segment. Geographically, group's operations are located in Hong Kong, Mainland China, other Asia-Pacific countries, North America and Europe.
43GF Score

Get the complete analysis for HKSE:00118

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

HK$0.20
Price
HK$0.24
GF Value