Shirble Department Store Holdings (China) (HKSE:00312) Days Payable: 47.12 (As of Dec. 2025) — 45% Below Median

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What is Shirble Department Store Holdings (China) Days Payable?

Shirble Department Store Holdings (China) HKSE:00312 +4.26% Days Payable is 47.12 as of Dec. 2025, which is 45% below its 10-year median of 86.43. The stock has 4 warning signs investors should review. Among 1,108 Retail - Cyclical companies, Shirble Department Store Holdings (China) ranks worse than 54.42% on this metric.

Shirble Department Store Holdings (China)'s average Accounts Payable for the six months ended in Dec. 2025 was HK$1.4 Mil. Shirble Department Store Holdings (China)'s Cost of Goods Sold for the six months ended in Dec. 2025 was HK$5.3 Mil. Hence, Shirble Department Store Holdings (China)'s Days Payable for the six months ended in Dec. 2025 was 47.12.

The historical rank and industry rank for Shirble Department Store Holdings (China)'s Days Payable or its related term are showing as below:

HKSE:00312' s Days Payable Range Over the Past 10 Years
Min: 21.18   Med: 86.43   Max: 224.48
Current: 46.07

During the past 13 years, Shirble Department Store Holdings (China)'s highest Days Payable was 224.48. The lowest was 21.18. And the median was 86.43.

HKSE:00312's Days Payable is ranked worse than
54.42% of 1108 companies
in the Retail - Cyclical industry
Industry Median: 50.645 vs HKSE:00312: 46.07

Shirble Department Store Holdings (China)'s Days Payable increased from Dec. 2024 (16.70) to Dec. 2025 (47.12). It may suggest that Shirble Department Store Holdings (China) delayed paying its suppliers.


Shirble Department Store Holdings (China) Days Payable Related Terms


Shirble Department Store Holdings (China) Days Payable Historical Data

* Premium members only.

The historical data trend for Shirble Department Store Holdings (China)'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.

Shirble Department Store Holdings (China) Days Payable Chart

Shirble Department Store Holdings (China) 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 118.73 224.48 22.80 21.18 50.77

Shirble Department Store Holdings (China) 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 12.54 11.26 16.70 39.51 47.12

HKSE:00312 vs DDS: Days Payable Comparison

For the Department Stores subindustry, Shirble Department Store Holdings (China)'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.


Shirble Department Store Holdings (China) Days Payable vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Shirble Department Store Holdings (China)'s Days Payable distribution charts can be found below:

* The bar in red indicates where Shirble Department Store Holdings (China)'s Days Payable falls into.



Shirble Department Store Holdings (China) 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.

Shirble Department Store Holdings (China)'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
=( (1 + 1.757) / 2 ) / 9.91*365
=1.3785 / 9.91*365
=50.77

Shirble Department Store Holdings (China)'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
=( (0.977 + 1.757) / 2 ) / 5.295*365 / 2
=1.367 / 5.295*365 / 2
=47.12

* 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 47.12 mean?
Shirble Department Store Holdings (China) (HKSE:00312) has a Days Payable of 47.12 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 Shirble Department Store Holdings (China) and its competitors. This is 45% below median its historical median of 86.43. Over the past decade, Shirble Department Store Holdings (China)'s Days Payable has ranged from 21.18 to 224.48. According to the industry distribution chart, Shirble Department Store Holdings (China) ranks #603 out of 1108 companies in the Retail - Cyclical industry, placing it in the top 54.4%.
Is Shirble Department Store Holdings (China)'s Days Payable too high?
Shirble Department Store Holdings (China)'s current Days Payable of 47.12 is 45% below median its 10-year median of 86.43. Over the past 10 years, this metric has ranged from a low of 21.18 to a high of 224.48. The Retail - Cyclical industry median Days Payable is 50.65. Shirble Department Store Holdings (China)'s value of 47.12 is 7% below this industry median. Based on the distribution chart, Shirble Department Store Holdings (China) ranks #603 out of 1108 companies in the Retail - Cyclical industry, which is below the industry midpoint.
How does Shirble Department Store Holdings (China)'s Days Payable compare to DDS?
According to the Retail - Cyclical industry distribution chart, Shirble Department Store Holdings (China) ranks #603 out of 1108 companies for Days Payable. This places Shirble Department Store Holdings (China) in the lower half of its industry. The industry median Days Payable is 50.65. Shirble Department Store Holdings (China)'s value of 47.12 is 7% below this benchmark. Historically, Shirble Department Store Holdings (China)'s own Days Payable has ranged from 21.18 to 224.48 over the past decade. While the company's 10-year median is 86.43 vs. the industry median of 50.65, Shirble Department Store Holdings (China) 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 50.65, based on 1,108 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. Shirble Department Store Holdings (China)'s current Days Payable of 47.12 is 7% 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 Shirble Department Store Holdings (China) and its competitors. For the Retail - Cyclical industry, the median Days Payable is 50.65 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Shirble Department Store Holdings (China)'s current Days Payable is 47.12, which is 45% below median its own 10-year median of 86.43. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shirble Department Store Holdings (China) stock overvalued right now?
Based on GuruFocus' analysis, Shirble Department Store Holdings (China) (HKSE:00312) is currently considered Modestly Undervalued. The stock's GF Value™ is HK$0.06, compared to a current price of HK$0.05 — trading 18.3% below its estimated fair value. The current Days Payable is 47.12, which is 45% below median its 10-year median of 86.43 and 7% below the Retail - Cyclical industry median of 50.65. 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 Shirble Department Store Holdings (China) (HKSE:00312), the current Days Payable is 47.12 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.

Shirble Department Store Holdings (China) Business Description

Address Renmin South Road, 33rd Floor, Building 1, Shenzhen Development Center, Luohu District, Shenzhen, CHN
Shirble Department Store Holdings (China) Ltd is principally engaged in investment holding and the operation of department stores in the People's Republic of China. The Group operates through two reportable operating segments, including the department store business segment, which generates maximum revenue and is engaged in the operation of department stores, and the other segment comprising property business and unallocated items, mainly head office overheads. The Group generates revenue from the PRC.