Superland Group Holdings (HKSE:00368) Days Payable: 81.32 (As of Dec. 2025) — 17% 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:00368 Superland Group Holdings Ltd HKSE:00368
49 GF Score
Price HK$4.19
GF Value HK$0.29
Valuation Significantly Overvalued
! 3 Warning Signs
View Full Analysis

What is Superland Group Holdings Days Payable?

Superland Group Holdings HKSE:00368 -1.18% 49 Days Payable is 81.32 as of Dec. 2025, which is 17% above its 10-year median of 69.52. GuruFocus rates HKSE:00368 with a GF Score™ of 49/100 and a GF Value™ of HK$0.29 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 1,718 Construction companies, Superland Group Holdings ranks better than 58.61% on this metric.

Superland Group Holdings's average Accounts Payable for the six months ended in Dec. 2025 was HK$171.0 Mil. Superland Group Holdings's Cost of Goods Sold for the six months ended in Dec. 2025 was HK$383.7 Mil. Hence, Superland Group Holdings's Days Payable for the six months ended in Dec. 2025 was 81.32.

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

HKSE:00368' s Days Payable Range Over the Past 10 Years
Min: 14.25   Med: 69.52   Max: 103.3
Current: 92.78

During the past 9 years, Superland Group Holdings's highest Days Payable was 103.30. The lowest was 14.25. And the median was 69.52.

HKSE:00368's Days Payable is ranked better than
58.61% of 1718 companies
in the Construction industry
Industry Median: 76.61 vs HKSE:00368: 92.78

Superland Group Holdings's Days Payable increased from Dec. 2024 (76.64) to Dec. 2025 (81.32). It may suggest that Superland Group Holdings delayed paying its suppliers.


Superland Group Holdings Days Payable Historical Data

* Premium members only.

The historical data trend for Superland Group 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.

Superland Group Holdings Days Payable Chart

Superland Group Holdings Annual Data
Trend Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only 72.91 72.94 54.75 94.04 103.30

Superland Group Holdings Semi-Annual Data
Dec17 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 41.91 66.77 76.64 93.48 81.32

HKSE:00368 vs PWR, FIX, EME: Days Payable Comparison

For the Engineering & Construction subindustry, Superland Group 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.


Superland Group Holdings Days Payable vs Construction Industry

For the Construction industry and Industrials sector, Superland Group Holdings's Days Payable distribution charts can be found below:

* The bar in red indicates where Superland Group Holdings's Days Payable falls into.


HKSE:00368
49GF Score
Superland Group Holdings Ltd HKSE:00368
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Superland Group 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.

Superland Group 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
=( (255.337 + 188.021) / 2 ) / 783.257*365
=221.679 / 783.257*365
=103.30

Superland Group 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
=( (153.945 + 188.021) / 2 ) / 383.728*365 / 2
=170.983 / 383.728*365 / 2
=81.32

* 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 81.32 mean?
Superland Group Holdings (HKSE:00368) has a Days Payable of 81.32 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 Superland Group Holdings and its competitors. This is 17% above median its historical median of 69.52. Over the past decade, Superland Group Holdings' Days Payable has ranged from 14.25 to 103.30. According to the industry distribution chart, Superland Group Holdings ranks #711 out of 1718 companies in the Construction industry, placing it in the top 41.4%.
Is Superland Group Holdings' Days Payable too high?
Superland Group Holdings' current Days Payable of 81.32 is 17% above median its 10-year median of 69.52. Over the past 10 years, this metric has ranged from a low of 14.25 to a high of 103.30. The Construction industry median Days Payable is 76.61. Superland Group Holdings' value of 81.32 is 6.1% above this industry median. Based on the distribution chart, Superland Group Holdings ranks #711 out of 1718 companies in the Construction industry, which is above the industry midpoint. Overall, Superland Group Holdings has a GF Score™ of 49/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Superland Group Holdings' Days Payable compare to PWR and FIX?
According to the Construction industry distribution chart, Superland Group Holdings ranks #711 out of 1718 companies for Days Payable. This puts Superland Group Holdings in the upper half of its industry. The industry median Days Payable is 76.61. Superland Group Holdings' value of 81.32 is 6.1% above this benchmark. Historically, Superland Group Holdings' own Days Payable has ranged from 14.25 to 103.30 over the past decade. While the company's 10-year median is 69.52 vs. the industry median of 76.61, Superland Group 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 Construction company?
The median Days Payable among Construction companies is 76.61, based on 1,718 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. Superland Group Holdings's current Days Payable of 81.32 is 6.1% 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 Superland Group Holdings and its competitors. For the Construction industry, the median Days Payable is 76.61 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Superland Group Holdings's current Days Payable is 81.32, which is 17% above median its own 10-year median of 69.52. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Superland Group Holdings stock overvalued right now?
Based on GuruFocus' analysis, Superland Group Holdings (HKSE:00368) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$0.29, compared to a current price of HK$4.19 — trading 1344.8% above its estimated fair value. The current Days Payable is 81.32, which is 17% above median its 10-year median of 69.52 and 6.1% above the Construction industry median of 76.61. Superland Group Holdings' overall GF Score™ is 49/100 with 3 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 Superland Group Holdings (HKSE:00368), the current Days Payable is 81.32 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 Superland Group Holdings (HKSE:00368) Overvalued in 2026?

Based on GuruFocus' analysis, Superland Group Holdings stock appears to be overvalued. The current stock price of HK$4.19 is trading 1344.8% above its estimated GF Value™ of HK$0.29. GuruFocus considers Superland Group Holdings to be Significantly Overvalued.

Key valuation signals for HKSE:00368:

  • Days Payable: 81.32 (17% above median its 10-year median of 69.52)
  • GF Value™: HK$0.29 vs. price of HK$4.19 (1344.8% above fair value)
  • GF Score™: 49/100 with 3 warning signs
  • Industry Position: 6.1% above the Construction median (#711 of 1718)

No single metric tells the full story. See the HKSE:00368 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Superland Group Holdings Business Description

Address 8 Wang Hoi Road, 18th Floor, Chevalier Commercial Centre, Kowloon Bay, Hong Kong, HKG
Superland Group Holdings Ltd is a contractor based in Hong Kong providing fitting-out services and repair and maintenance services, registered electrical contractor, registered sub-contractor, and registered minor works contractor in Hong Kong. Its fitting-out services cover ceiling, flooring, wall, lighting, glass, metal, wood, stone, and plastering works conducted on new buildings and property projects. Its repair and maintenance services cover upgrade, restoration, and improvement, and repair, replacement, or installation of interior decorative parts conducted on existing premises. Geographically, the company derives all the revenue from Hong Kong.
49GF Score

Get the complete analysis for HKSE:00368

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

HK$4.19
Price
HK$0.29
GF Value