China Leon Inspection Holding (HKSE:01586) Days Payable: 19.24 (As of Dec. 2025) — 29% Below 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:01586 China Leon Inspection Holding Ltd HKSE:01586
88 GF Score
Price HK$1.72
GF Value HK$2.22
Valuation Modestly Undervalued
! 6 Warning Signs
View Full Analysis

What is China Leon Inspection Holding Days Payable?

China Leon Inspection Holding HKSE:01586 88 Days Payable is 19.24 as of Dec. 2025, which is 29% below its 10-year median of 26.99. GuruFocus rates HKSE:01586 with a GF Score™ of 88/100 and a GF Value™ of HK$2.22 (Modestly Undervalued). The stock has 6 warning signs investors should review. Among 945 Business Services companies, China Leon Inspection Holding ranks worse than 71.96% on this metric.

China Leon Inspection Holding's average Accounts Payable for the six months ended in Dec. 2025 was HK$57 Mil. China Leon Inspection Holding's Cost of Goods Sold for the six months ended in Dec. 2025 was HK$540 Mil. Hence, China Leon Inspection Holding's Days Payable for the six months ended in Dec. 2025 was 19.24.

The historical rank and industry rank for China Leon Inspection Holding's Days Payable or its related term are showing as below:

HKSE:01586' s Days Payable Range Over the Past 10 Years
Min: 16.23   Med: 26.99   Max: 50.57
Current: 22.14

During the past 13 years, China Leon Inspection Holding's highest Days Payable was 50.57. The lowest was 16.23. And the median was 26.99.

HKSE:01586's Days Payable is ranked worse than
71.96% of 945 companies
in the Business Services industry
Industry Median: 44.4 vs HKSE:01586: 22.14

China Leon Inspection Holding's Days Payable declined from Dec. 2024 (19.99) to Dec. 2025 (19.24). It may suggest that China Leon Inspection Holding accelerated paying its suppliers.


China Leon Inspection Holding Days Payable Historical Data

* Premium members only.

The historical data trend for China Leon Inspection Holding'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 Leon Inspection Holding Days Payable Chart

China Leon Inspection Holding 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 31.44 28.38 27.31 24.27 23.44

China Leon Inspection Holding 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 22.10 23.52 19.99 25.01 19.24

HKSE:01586 vs CTAS, CPRT, GPN: Days Payable Comparison

For the Specialty Business Services subindustry, China Leon Inspection Holding'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 Leon Inspection Holding Days Payable vs Business Services Industry

For the Business Services industry and Industrials sector, China Leon Inspection Holding's Days Payable distribution charts can be found below:

* The bar in red indicates where China Leon Inspection Holding's Days Payable falls into.


HKSE:01586
88GF Score
China Leon Inspection Holding Ltd HKSE:01586
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

China Leon Inspection Holding 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 Leon Inspection Holding'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
=( (47.558 + 66.406) / 2 ) / 887.279*365
=56.982 / 887.279*365
=23.44

China Leon Inspection Holding'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
=( (47.53 + 66.406) / 2 ) / 540.366*365 / 2
=56.968 / 540.366*365 / 2
=19.24

* 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 19.24 mean?
China Leon Inspection Holding (HKSE:01586) has a Days Payable of 19.24 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 China Leon Inspection Holding and its competitors. This is 29% below median its historical median of 26.99. Over the past decade, China Leon Inspection Holding's Days Payable has ranged from 16.23 to 50.57. According to the industry distribution chart, China Leon Inspection Holding ranks #680 out of 945 companies in the Business Services industry, placing it in the top 72%.
Is China Leon Inspection Holding's Days Payable too high?
China Leon Inspection Holding's current Days Payable of 19.24 is 29% below median its 10-year median of 26.99. Over the past 10 years, this metric has ranged from a low of 16.23 to a high of 50.57. The Business Services industry median Days Payable is 44.40. China Leon Inspection Holding's value of 19.24 is 56.7% below this industry median. Based on the distribution chart, China Leon Inspection Holding ranks #680 out of 945 companies in the Business Services industry, which is below the industry midpoint. Overall, China Leon Inspection Holding has a GF Score™ of 88/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does China Leon Inspection Holding's Days Payable compare to CTAS and CPRT?
According to the Business Services industry distribution chart, China Leon Inspection Holding ranks #680 out of 945 companies for Days Payable. This places China Leon Inspection Holding in the lower half of its industry. The industry median Days Payable is 44.40. China Leon Inspection Holding's value of 19.24 is 56.7% below this benchmark. Historically, China Leon Inspection Holding's own Days Payable has ranged from 16.23 to 50.57 over the past decade. While the company's 10-year median is 26.99 vs. the industry median of 44.40, China Leon Inspection Holding 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 Business Services company?
The median Days Payable among Business Services companies is 44.40, based on 945 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 Leon Inspection Holding's current Days Payable of 19.24 is 56.7% 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 China Leon Inspection Holding and its competitors. For the Business Services industry, the median Days Payable is 44.40 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Leon Inspection Holding's current Days Payable is 19.24, which is 29% below median its own 10-year median of 26.99. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Leon Inspection Holding stock overvalued right now?
Based on GuruFocus' analysis, China Leon Inspection Holding (HKSE:01586) is currently considered Modestly Undervalued. The stock's GF Value™ is HK$2.22, compared to a current price of HK$1.72 — trading 22.5% below its estimated fair value. The current Days Payable is 19.24, which is 29% below median its 10-year median of 26.99 and 56.7% below the Business Services industry median of 44.40. China Leon Inspection Holding's overall GF Score™ is 88/100 with 6 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 Leon Inspection Holding (HKSE:01586), the current Days Payable is 19.24 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 China Leon Inspection Holding (HKSE:01586) Overvalued in 2026?

Based on GuruFocus' analysis, China Leon Inspection Holding stock appears to be undervalued. The current stock price of HK$1.72 is trading 22.5% below its estimated GF Value™ of HK$2.22. GuruFocus considers China Leon Inspection Holding to be Modestly Undervalued.

Key valuation signals for HKSE:01586:

  • Days Payable: 19.24 (29% below median its 10-year median of 26.99)
  • GF Value™: HK$2.22 vs. price of HK$1.72 (22.5% below fair value)
  • GF Score™: 88/100 with 6 warning signs
  • Industry Position: 56.7% below the Business Services median (#680 of 945)

No single metric tells the full story. See the HKSE:01586 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China Leon Inspection Holding Business Description

Address 5 Canton Road, Suite 1015, 10th floor, Ocean Centre, Tsim Sha Tsui, Kowloon, Harbour, HKG
China Leon Inspection Holding Ltd is a coal testing inspection services provider. The business scope of the company includes Testing services, Surveying services, and witnessing and Ancillary services. Testing services focus on the quality assurance of coal; Surveying services include a draft survey to determine or verify the coal quantity, and it also provide witnessing services by observing testing and inspection activities conducted by the counterparties of its customers to detect dishonesty or abnormality. Geographically, it generates the majority of its revenue from Greater China.
88GF Score

Get the complete analysis for HKSE:01586

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

HK$1.72
Price
HK$2.22
GF Value