Eternity Investment (HKSE:00764) Days Payable: 116.24 (As of Dec. 2025) — Near Median

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HKSE:00764 Eternity Investment Ltd HKSE:00764
30 GF Score
Price HK$0.27
GF Value HK$0.83
Valuation Possible Value Trap
! 3 Warning Signs
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What is Eternity Investment Days Payable?

Eternity Investment HKSE:00764 +3.85% 30 Days Payable is 116.24 as of Dec. 2025, which is 0% above its 10-year median of 116.11. GuruFocus rates HKSE:00764 with a GF Score™ of 30/100 and a GF Value™ of HK$0.83 (Possible Value Trap). The stock has 3 warning signs investors should review. Among 502 Conglomerates companies, Eternity Investment ranks better than 84.66% on this metric.

Eternity Investment's average Accounts Payable for the six months ended in Dec. 2025 was HK$36.8 Mil. Eternity Investment's Cost of Goods Sold for the six months ended in Dec. 2025 was HK$57.7 Mil. Hence, Eternity Investment's Days Payable for the six months ended in Dec. 2025 was 116.24.

The historical rank and industry rank for Eternity Investment's Days Payable or its related term are showing as below:

HKSE:00764' s Days Payable Range Over the Past 10 Years
Min: 23.35   Med: 116.11   Max: 162.94
Current: 133.98

During the past 13 years, Eternity Investment's highest Days Payable was 162.94. The lowest was 23.35. And the median was 116.11.

HKSE:00764's Days Payable is ranked better than
84.66% of 502 companies
in the Conglomerates industry
Industry Median: 56.11 vs HKSE:00764: 133.98

Eternity Investment's Days Payable declined from Dec. 2024 (148.44) to Dec. 2025 (116.24). It may suggest that Eternity Investment accelerated paying its suppliers.


Eternity Investment Days Payable Historical Data

* Premium members only.

The historical data trend for Eternity Investment'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.

Eternity Investment Days Payable Chart

Eternity Investment 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 43.38 99.14 162.94 159.62 133.07

Eternity Investment 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 144.11 205.91 148.44 156.27 116.24

HKSE:00764 vs MMM, HON: Days Payable Comparison

For the Conglomerates subindustry, Eternity Investment'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.


Eternity Investment Days Payable vs Conglomerates Industry

For the Conglomerates industry and Industrials sector, Eternity Investment's Days Payable distribution charts can be found below:

* The bar in red indicates where Eternity Investment's Days Payable falls into.


HKSE:00764
30GF Score
Eternity Investment Ltd HKSE:00764
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Eternity Investment 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.

Eternity Investment'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
=( (43.006 + 34.148) / 2 ) / 105.812*365
=38.577 / 105.812*365
=133.07

Eternity Investment'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
=( (39.368 + 34.148) / 2 ) / 57.711*365 / 2
=36.758 / 57.711*365 / 2
=116.24

* 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 116.24 mean?
Eternity Investment (HKSE:00764) has a Days Payable of 116.24 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 Eternity Investment and its competitors. This is near median its historical median of 116.11. Over the past decade, Eternity Investment's Days Payable has ranged from 23.35 to 162.94. According to the industry distribution chart, Eternity Investment ranks #77 out of 502 companies in the Conglomerates industry, placing it in the top 15.3%.
Is Eternity Investment's Days Payable too high?
Eternity Investment's current Days Payable of 116.24 is near median its 10-year median of 116.11. Over the past 10 years, this metric has ranged from a low of 23.35 to a high of 162.94. The Conglomerates industry median Days Payable is 56.11. Eternity Investment's value of 116.24 is 107.2% above this industry median. Based on the distribution chart, Eternity Investment ranks #77 out of 502 companies in the Conglomerates industry, which is in the top quartile — a strong position relative to peers. Overall, Eternity Investment has a GF Score™ of 30/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Eternity Investment's Days Payable compare to MMM and HON?
According to the Conglomerates industry distribution chart, Eternity Investment ranks #77 out of 502 companies for Days Payable. This places Eternity Investment in the top 15% of its industry — outperforming the majority of peers. The industry median Days Payable is 56.11. Eternity Investment's value of 116.24 is 107.2% above this benchmark. Historically, Eternity Investment's own Days Payable has ranged from 23.35 to 162.94 over the past decade. While the company's 10-year median is 116.11 vs. the industry median of 56.11, Eternity Investment 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 56.11, based on 502 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. Eternity Investment's current Days Payable of 116.24 is 107.2% 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 Eternity Investment and its competitors. For the Conglomerates industry, the median Days Payable is 56.11 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eternity Investment's current Days Payable is 116.24, which is near median its own 10-year median of 116.11. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eternity Investment stock overvalued right now?
Based on GuruFocus' analysis, Eternity Investment (HKSE:00764) is currently considered Possible Value Trap. The stock's GF Value™ is HK$0.83, compared to a current price of HK$0.27 — trading 67.5% below its estimated fair value. The current Days Payable is 116.24, which is near median its 10-year median of 116.11 and 107.2% above the Conglomerates industry median of 56.11. Eternity Investment's overall GF Score™ is 30/100 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 Eternity Investment (HKSE:00764), the current Days Payable is 116.24 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 Eternity Investment (HKSE:00764) Overvalued in 2026?

Based on GuruFocus' analysis, Eternity Investment stock appears to be undervalued. The current stock price of HK$0.27 is trading 67.5% below its estimated GF Value™ of HK$0.83. GuruFocus considers Eternity Investment to be Possible Value Trap.

Key valuation signals for HKSE:00764:

  • Days Payable: 116.24 (near median its 10-year median of 116.11)
  • GF Value™: HK$0.83 vs. price of HK$0.27 (67.5% below fair value)
  • GF Score™: 30/100 with 3 warning signs
  • Industry Position: 107.2% above the Conglomerates median (#77 of 502)

No single metric tells the full story. See the HKSE:00764 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Eternity Investment Business Description

Address 168-200 Connaught Road Central, Unit 1211, Shun Tak Centre, West Tower, Hong Kong, HKG
Eternity Investment Ltd is an investment holding company. Along with its subsidiaries, it is engaged in the sale of financial assets, property investment, money lending, design and sale of jewelry products, and operation of a golf course in the People's Republic of China (PRC). These business activities are also classified as its operating segments. The majority of the Group's revenue comes from the golf club operations business in China, which mainly derives income from membership, golf club operation, and food and beverage operation. Geographically, it generates maximum revenue from the PRC, and the rest from Hong Kong, Asia, Australia, Europe, North America, and the Middle East.
30GF Score

Get the complete analysis for HKSE:00764

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

HK$0.27
Price
HK$0.83
GF Value