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.
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.
What is C Banner International Holdings Days Payable?
C Banner International HoldingsHKSE:01028 -0.61%39 Days Payable is 93.34 as of Dec. 2025, which is 28% above its 10-year median of 72.95. GuruFocus rates HKSE:01028 with a GF Score™ of 39/100 and a GF Value™ of HK$0.19 (Significantly Overvalued). The stock has 1 warning sign investors should review. Among 1,021 Manufacturing - Apparel & Accessories companies, C Banner International Holdings ranks better than 70.13% on this metric.
The historical rank and industry rank for C Banner International Holdings's Days Payable or its related term are showing as below:
HKSE:01028'
s Days Payable Range Over the Past 10 Years
Min: 53.43 Med: 72.95 Max: 84.56
Current: 84.56
During the past 13 years, C Banner International Holdings's highest Days Payable was 84.56. The lowest was 53.43. And the median was 72.95.
HKSE:01028's Days Payable is ranked better than 70.13% of 1021
companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 54.1
vs HKSE:01028: 84.56
* 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.
C Banner International Holdings Days Payable Chart
HKSE:01028 vs NKE, DECK, ONON: Days Payable Comparison
For the Footwear & Accessories subindustry, C Banner International 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.
C Banner International Holdings Days Payable vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, C Banner International Holdings's Days Payable distribution charts can be found below:
* The bar in red indicates where C Banner International Holdings's Days Payable falls into.
C Banner International 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.
* 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.
C Banner International Holdings (HKSE:01028) has a Days Payable of 93.34 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 C Banner International Holdings and its competitors. This is 28% above median its historical median of 72.95. Over the past decade, C Banner International Holdings' Days Payable has ranged from 53.43 to 84.56. According to the industry distribution chart, C Banner International Holdings ranks #305 out of 1021 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 29.9%.
Is C Banner International Holdings' Days Payable too high?
C Banner International Holdings' current Days Payable of 93.34 is 28% above median its 10-year median of 72.95. Over the past 10 years, this metric has ranged from a low of 53.43 to a high of 84.56. The Manufacturing - Apparel & Accessories industry median Days Payable is 54.10. C Banner International Holdings' value of 93.34 is 72.5% above this industry median. Based on the distribution chart, C Banner International Holdings ranks #305 out of 1021 companies in the Manufacturing - Apparel & Accessories industry, which is above the industry midpoint. Overall, C Banner International Holdings has a GF Score™ of 39/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does C Banner International Holdings' Days Payable compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, C Banner International Holdings ranks #305 out of 1021 companies for Days Payable. This puts C Banner International Holdings in the upper half of its industry. The industry median Days Payable is 54.10. C Banner International Holdings' value of 93.34 is 72.5% above this benchmark. Historically, C Banner International Holdings' own Days Payable has ranged from 53.43 to 84.56 over the past decade. While the company's 10-year median is 72.95 vs. the industry median of 54.10, C Banner International 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 Manufacturing - Apparel & Accessories company?
The median Days Payable among Manufacturing - Apparel & Accessories companies is 54.10, based on 1,021 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. C Banner International Holdings's current Days Payable of 93.34 is 72.5% 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 C Banner International Holdings and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Days Payable is 54.10 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. C Banner International Holdings's current Days Payable is 93.34, which is 28% above median its own 10-year median of 72.95. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is C Banner International Holdings stock overvalued right now?
Based on GuruFocus' analysis, C Banner International Holdings (HKSE:01028) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$0.19, compared to a current price of HK$0.81 — trading 326.3% above its estimated fair value. The current Days Payable is 93.34, which is 28% above median its 10-year median of 72.95 and 72.5% above the Manufacturing - Apparel & Accessories industry median of 54.10. C Banner International Holdings' overall GF Score™ is 39/100 with 1 warning sign 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 C Banner International Holdings (HKSE:01028), the current Days Payable is 93.34 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 C Banner International Holdings (HKSE:01028) Overvalued in 2026?
Based on GuruFocus' analysis, C Banner International Holdings stock appears to be overvalued.
The current stock price of HK$0.81 is trading 326.3% above its estimated GF Value™ of HK$0.19.
GuruFocus considers C Banner International Holdings to be Significantly Overvalued.
Key valuation signals for HKSE:01028:
Days Payable: 93.34 (28% above median its 10-year median of 72.95)
GF Value™: HK$0.19 vs. price of HK$0.81 (326.3% above fair value)
Industry Position: 72.5% above the Manufacturing - Apparel & Accessories median (#305 of 1021)
No single metric tells the full story. See the HKSE:01028 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
C Banner International Holdings Ltd is an investment holding company principally engaged in manufacture and sale of branded fashion footwear and retail of toys. It is mainly engaged in mid-to-premium ladies footwear brands and retail of toys in the PRC. Its brands include C.banner, EBLAN, MIO and Natursun, offering footwear products for sports, leisure, street fashion and business. The Group distributes self-developed brands products through department stores and independent retail stores in different cities, ranging from first-tier to third-tier cities in the PRC. It has three reportable segments: retail and wholesale of branded fashion footwear, which generates maximum revenue, contract manufacturing of footwear, and retail of toys. Its operations are mainly located in the PRC.
39GF Score
Get the complete analysis for HKSE:01028
Days Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
HKSE:01028 has been successfully added to your 
