China Cultural Tourism and Agriculture Group (HKSE:00542) Days Payable: 78.69 (As of Dec. 2025) — 97% Below Median

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HKSE:00542 China Cultural Tourism and Agriculture Group Ltd HKSE:00542
37 GF Score
Price HK$0.83
GF Value HK$0.85
Valuation Fairly Valued
! 4 Warning Signs
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What is China Cultural Tourism and Agriculture Group Days Payable?

China Cultural Tourism and Agriculture Group HKSE:00542 -1.19% 37 Days Payable is 78.69 as of Dec. 2025, which is 97% below its 10-year median of 2,376.82. GuruFocus rates HKSE:00542 with a GF Score™ of 37/100 and a GF Value™ of HK$0.85 (Fairly Valued). The stock has 4 warning signs investors should review. Among 1,577 Real Estate companies, China Cultural Tourism and Agriculture Group ranks better than 69.75% on this metric.

China Cultural Tourism and Agriculture Group's average Accounts Payable for the six months ended in Dec. 2025 was HK$373.7 Mil. China Cultural Tourism and Agriculture Group's Cost of Goods Sold for the six months ended in Dec. 2025 was HK$866.7 Mil. Hence, China Cultural Tourism and Agriculture Group's Days Payable for the six months ended in Dec. 2025 was 78.69.

The historical rank and industry rank for China Cultural Tourism and Agriculture Group's Days Payable or its related term are showing as below:

HKSE:00542' s Days Payable Range Over the Past 10 Years
Min: 170.35   Med: 2376.82   Max: 46600.23
Current: 189.4

During the past 13 years, China Cultural Tourism and Agriculture Group's highest Days Payable was 46600.23. The lowest was 170.35. And the median was 2376.82.

HKSE:00542's Days Payable is ranked better than
69.75% of 1577 companies
in the Real Estate industry
Industry Median: 92.43 vs HKSE:00542: 189.40

China Cultural Tourism and Agriculture Group's Days Payable declined from Dec. 2024 (729.03) to Dec. 2025 (78.69). It may suggest that China Cultural Tourism and Agriculture Group accelerated paying its suppliers.


China Cultural Tourism and Agriculture Group Days Payable Related Terms


China Cultural Tourism and Agriculture Group Days Payable Historical Data

* Premium members only.

The historical data trend for China Cultural Tourism and Agriculture Group'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.

China Cultural Tourism and Agriculture Group Days Payable Chart

China Cultural Tourism and Agriculture Group 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 46,600.23 170.35 1,080.02 1,713.16 240.06

China Cultural Tourism and Agriculture Group 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 561.99 9,531.37 729.03 3,061.10 78.69

China Cultural Tourism and Agriculture Group Days Payable Competitor Comparison

For the Real Estate - Development subindustry, China Cultural Tourism and Agriculture Group'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.


China Cultural Tourism and Agriculture Group Days Payable vs Real Estate Industry

For the Real Estate industry and Real Estate sector, China Cultural Tourism and Agriculture Group's Days Payable distribution charts can be found below:

* The bar in red indicates where China Cultural Tourism and Agriculture Group's Days Payable falls into.


HKSE:00542
37GF Score
China Cultural Tourism and Agriculture Group Ltd HKSE:00542
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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China Cultural Tourism and Agriculture Group 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.

China Cultural Tourism and Agriculture Group'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
=( (641.586 + 532.14) / 2 ) / 892.284*365
=586.863 / 892.284*365
=240.06

China Cultural Tourism and Agriculture Group'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
=( (215.286 + 532.14) / 2 ) / 866.741*365 / 2
=373.713 / 866.741*365 / 2
=78.69

* 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 78.69 mean?
China Cultural Tourism and Agriculture Group (HKSE:00542) has a Days Payable of 78.69 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 China Cultural Tourism and Agriculture Group and its competitors. This is 97% below median its historical median of 2,376.82. Over the past decade, China Cultural Tourism and Agriculture Group's Days Payable has ranged from 170.35 to 46,600.23. According to the industry distribution chart, China Cultural Tourism and Agriculture Group ranks #477 out of 1577 companies in the Real Estate industry, placing it in the top 30.2%.
Is China Cultural Tourism and Agriculture Group's Days Payable too high?
China Cultural Tourism and Agriculture Group's current Days Payable of 78.69 is 97% below median its 10-year median of 2,376.82. Over the past 10 years, this metric has ranged from a low of 170.35 to a high of 46,600.23. The Real Estate industry median Days Payable is 92.43. China Cultural Tourism and Agriculture Group's value of 78.69 is 14.9% below this industry median. Based on the distribution chart, China Cultural Tourism and Agriculture Group ranks #477 out of 1577 companies in the Real Estate industry, which is above the industry midpoint. Overall, China Cultural Tourism and Agriculture Group has a GF Score™ of 37/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does China Cultural Tourism and Agriculture Group's Days Payable compare to competitors?
According to the Real Estate industry distribution chart, China Cultural Tourism and Agriculture Group ranks #477 out of 1577 companies for Days Payable. This puts China Cultural Tourism and Agriculture Group in the upper half of its industry. The industry median Days Payable is 92.43. China Cultural Tourism and Agriculture Group's value of 78.69 is 14.9% below this benchmark. Historically, China Cultural Tourism and Agriculture Group's own Days Payable has ranged from 170.35 to 46,600.23 over the past decade. While the company's 10-year median is 2,376.82 vs. the industry median of 92.43, China Cultural Tourism and Agriculture Group 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 Real Estate company?
The median Days Payable among Real Estate companies is 92.43, based on 1,577 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. China Cultural Tourism and Agriculture Group's current Days Payable of 78.69 is 14.9% 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 China Cultural Tourism and Agriculture Group and its competitors. For the Real Estate industry, the median Days Payable is 92.43 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Cultural Tourism and Agriculture Group's current Days Payable is 78.69, which is 97% below median its own 10-year median of 2,376.82. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Cultural Tourism and Agriculture Group stock overvalued right now?
Based on GuruFocus' analysis, China Cultural Tourism and Agriculture Group (HKSE:00542) is currently considered Fairly Valued. The stock's GF Value™ is HK$0.85, compared to a current price of HK$0.83 — trading 2.4% below its estimated fair value. The current Days Payable is 78.69, which is 97% below median its 10-year median of 2,376.82 and 14.9% below the Real Estate industry median of 92.43. China Cultural Tourism and Agriculture Group's overall GF Score™ is 37/100 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 China Cultural Tourism and Agriculture Group (HKSE:00542), the current Days Payable is 78.69 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 China Cultural Tourism and Agriculture Group (HKSE:00542) Overvalued in 2026?

Based on GuruFocus' analysis, China Cultural Tourism and Agriculture Group stock appears to be undervalued. The current stock price of HK$0.83 is trading 2.4% below its estimated GF Value™ of HK$0.85. GuruFocus considers China Cultural Tourism and Agriculture Group to be Fairly Valued.

Key valuation signals for HKSE:00542:

  • Days Payable: 78.69 (97% below median its 10-year median of 2,376.82)
  • GF Value™: HK$0.85 vs. price of HK$0.83 (2.4% below fair value)
  • GF Score™: 37/100 with 4 warning signs
  • Industry Position: 14.9% below the Real Estate median (#477 of 1577)

No single metric tells the full story. See the HKSE:00542 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China Cultural Tourism and Agriculture Group Business Description

Address No. 121 Des Voeux Road Centra, Units 2105 and 2106, Far East Consortium Building, Kowloon, HKG
China Cultural Tourism and Agriculture Group Ltd is engaged in the Property development segment comprises the development and sales of properties and provision of ancillary services, including agency and clubhouse operating services; the Hotel business segment comprises the sub-licensing rights to hotel operators and hotel management activities, and Other Business, including Trading of goods. It derives maximum revenue from the Property Development Segment. The company generated its revenue from PRC.
37GF Score

Get the complete analysis for HKSE:00542

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

HK$0.83
Price
HK$0.85
GF Value