National United Resources Holdings (HKSE:00254) Days Payable: 126.23 (As of Dec. 2025) — 77% Below Median

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HKSE:00254 National United Resources Holdings Ltd HKSE:00254
20 GF Score
Price HK$0.24
GF Value HK$0.27
Valuation Modestly Undervalued
! 6 Warning Signs
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What is National United Resources Holdings Days Payable?

National United Resources Holdings HKSE:00254 -4.45% 20 Days Payable is 126.23 as of Dec. 2025, which is 77% below its 10-year median of 542.27. GuruFocus rates HKSE:00254 with a GF Score™ of 20/100 and a GF Value™ of HK$0.27 (Modestly Undervalued). The stock has 6 warning signs investors should review. Among 948 Business Services companies, National United Resources Holdings ranks better than 88.92% on this metric.

National United Resources Holdings's average Accounts Payable for the six months ended in Dec. 2025 was HK$26.44 Mil. National United Resources Holdings's Cost of Goods Sold for the six months ended in Dec. 2025 was HK$38.23 Mil. Hence, National United Resources Holdings's Days Payable for the six months ended in Dec. 2025 was 126.23.

The historical rank and industry rank for National United Resources Holdings's Days Payable or its related term are showing as below:

HKSE:00254' s Days Payable Range Over the Past 10 Years
Min: 1.13   Med: 542.27   Max: 1138.98
Current: 207.1

During the past 13 years, National United Resources Holdings's highest Days Payable was 1138.98. The lowest was 1.13. And the median was 542.27.

HKSE:00254's Days Payable is ranked better than
88.92% of 948 companies
in the Business Services industry
Industry Median: 44.065 vs HKSE:00254: 207.10

National United Resources Holdings's Days Payable declined from Dec. 2024 (453.50) to Dec. 2025 (126.23). It may suggest that National United Resources Holdings accelerated paying its suppliers.


National United Resources Holdings Days Payable Related Terms


National United Resources Holdings Days Payable Historical Data

* Premium members only.

The historical data trend for National United Resources 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.

National United Resources Holdings Days Payable Chart

National United Resources Holdings Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Jun24 Jun25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.13 0.00 0.00 0.00 73.40

National United Resources Holdings Semi-Annual Data
Jun15 Dec15 Dec16 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 0.00 0.00 453.50 214.23 126.23

HKSE:00254 vs URI, SUNB, AER: Days Payable Comparison

For the Rental & Leasing Services subindustry, National United Resources 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.


National United Resources Holdings Days Payable vs Business Services Industry

For the Business Services industry and Industrials sector, National United Resources Holdings's Days Payable distribution charts can be found below:

* The bar in red indicates where National United Resources Holdings's Days Payable falls into.


HKSE:00254
20GF Score
National United Resources Holdings Ltd HKSE:00254
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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National United Resources 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.

National United Resources Holdings's Days Payable for the fiscal year that ended in Jun. 2025 is calculated as

Days Payable (A: Jun. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Jun. 2024 ) + Accounts Payable (A: Jun. 2025 )) / count ) / Cost of Goods Sold (A: Jun. 2025 )*Days in Period
=( (0 + 15.542) / 1 ) / 77.285*365
=15.542 / 77.285*365
=73.40

National United Resources 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: Jun. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (15.542 + 37.34) / 2 ) / 38.228*365 / 2
=26.441 / 38.228*365 / 2
=126.23

* 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 126.23 mean?
National United Resources Holdings (HKSE:00254) has a Days Payable of 126.23 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 National United Resources Holdings and its competitors. This is 77% below median its historical median of 542.27. Over the past decade, National United Resources Holdings' Days Payable has ranged from 1.13 to 1,138.98. According to the industry distribution chart, National United Resources Holdings ranks #105 out of 948 companies in the Business Services industry, placing it in the top 11.1%.
Is National United Resources Holdings' Days Payable too high?
National United Resources Holdings' current Days Payable of 126.23 is 77% below median its 10-year median of 542.27. Over the past 10 years, this metric has ranged from a low of 1.13 to a high of 1,138.98. The Business Services industry median Days Payable is 44.07. National United Resources Holdings' value of 126.23 is 186.5% above this industry median. Based on the distribution chart, National United Resources Holdings ranks #105 out of 948 companies in the Business Services industry, which is in the top quartile — a strong position relative to peers. Overall, National United Resources Holdings has a GF Score™ of 20/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does National United Resources Holdings' Days Payable compare to URI and SUNB?
According to the Business Services industry distribution chart, National United Resources Holdings ranks #105 out of 948 companies for Days Payable. This places National United Resources Holdings in the top 11% of its industry — outperforming the majority of peers. The industry median Days Payable is 44.07. National United Resources Holdings' value of 126.23 is 186.5% above this benchmark. Historically, National United Resources Holdings' own Days Payable has ranged from 1.13 to 1,138.98 over the past decade. While the company's 10-year median is 542.27 vs. the industry median of 44.07, National United Resources 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 44.07, based on 948 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. National United Resources Holdings's current Days Payable of 126.23 is 186.5% 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 National United Resources Holdings and its competitors. For the Business Services industry, the median Days Payable is 44.07 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. National United Resources Holdings's current Days Payable is 126.23, which is 77% below median its own 10-year median of 542.27. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is National United Resources Holdings stock overvalued right now?
Based on GuruFocus' analysis, National United Resources Holdings (HKSE:00254) is currently considered Modestly Undervalued. The stock's GF Value™ is HK$0.27, compared to a current price of HK$0.24 — trading 12.6% below its estimated fair value. The current Days Payable is 126.23, which is 77% below median its 10-year median of 542.27 and 186.5% above the Business Services industry median of 44.07. National United Resources Holdings' overall GF Score™ is 20/100 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 National United Resources Holdings (HKSE:00254), the current Days Payable is 126.23 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 National United Resources Holdings (HKSE:00254) Overvalued in 2026?

Based on GuruFocus' analysis, National United Resources Holdings stock appears to be undervalued. The current stock price of HK$0.24 is trading 12.6% below its estimated GF Value™ of HK$0.27. GuruFocus considers National United Resources Holdings to be Modestly Undervalued.

Key valuation signals for HKSE:00254:

  • Days Payable: 126.23 (77% below median its 10-year median of 542.27)
  • GF Value™: HK$0.27 vs. price of HK$0.24 (12.6% below fair value)
  • GF Score™: 20/100 with 6 warning signs
  • Industry Position: 186.5% above the Business Services median (#105 of 948)

No single metric tells the full story. See the HKSE:00254 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


National United Resources Holdings Business Description

Address 141 Des Voeux Road Central, Room 2701, 27th Floor, China Insurance Group Building, Hong Kong, HKG
National United Resources Holdings Ltd is an investment holding company. the principal activities of the company are (i) provision of car rental and shuttle bus services; (ii) provision of cloud computing, traffic operations and digital transformation services via private owned and constructed data analytics infrastructure with system application software of computational analytics and processing center (CAPC); (iii) the research and development, production, sales and service of industry information solutions and (iv) acting as intermediary selling computer hardware to customers. The company has two reportable operating segments: a) Car rental and shuttle bus business, and b) Information technology business, the majority revenue generating segment.
20GF Score

Get the complete analysis for HKSE:00254

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

HK$0.24
Price
HK$0.27
GF Value