B & S International Holdings (HKSE:01705) Days Payable: 11.20 (As of Mar. 2026) — 22% Below Median

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HKSE:01705 B & S International Holdings Ltd HKSE:01705
53 GF Score
Price HK$0.89
GF Value HK$0.35
Valuation Significantly Overvalued
! 7 Warning Signs
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What is B & S International Holdings Days Payable?

B & S International Holdings HKSE:01705 +0.57% 53 Days Payable is 11.20 as of Mar. 2026, which is 22% below its 10-year median of 14.27. GuruFocus rates HKSE:01705 with a GF Score™ of 53/100 and a GF Value™ of HK$0.35 (Significantly Overvalued). The stock has 7 warning signs investors should review. Among 305 Retail - Defensive companies, B & S International Holdings ranks worse than 92.79% on this metric.

B & S International Holdings's average Accounts Payable for the six months ended in Mar. 2026 was HK$12.2 Mil. B & S International Holdings's Cost of Goods Sold for the six months ended in Mar. 2026 was HK$198.4 Mil. Hence, B & S International Holdings's Days Payable for the six months ended in Mar. 2026 was 11.20.

The historical rank and industry rank for B & S International Holdings's Days Payable or its related term are showing as below:

HKSE:01705' s Days Payable Range Over the Past 10 Years
Min: 7.82   Med: 14.27   Max: 18.27
Current: 13.56

During the past 12 years, B & S International Holdings's highest Days Payable was 18.27. The lowest was 7.82. And the median was 14.27.

HKSE:01705's Days Payable is ranked worse than
92.79% of 305 companies
in the Retail - Defensive industry
Industry Median: 43.94 vs HKSE:01705: 13.56

B & S International Holdings's Days Payable declined from Mar. 2025 (14.94) to Mar. 2026 (11.20). It may suggest that B & S International Holdings accelerated paying its suppliers.


B & S International Holdings Days Payable Historical Data

* Premium members only.

The historical data trend for B & S International 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.

B & S International Holdings Days Payable Chart

B & S International Holdings Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 14.58 16.93 18.27 18.19 13.96

B & S International Holdings Semi-Annual Data
Mar16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
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 16.69 17.25 14.94 15.62 11.20

HKSE:01705 vs SYY, USFD, PFGC: Days Payable Comparison

For the Food Distribution subindustry, B & S 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.


B & S International Holdings Days Payable vs Retail - Defensive Industry

For the Retail - Defensive industry and Consumer Defensive sector, B & S International Holdings's Days Payable distribution charts can be found below:

* The bar in red indicates where B & S International Holdings's Days Payable falls into.


HKSE:01705
53GF Score
B & S International Holdings Ltd HKSE:01705
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

B & S 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.

B & S International Holdings's Days Payable for the fiscal year that ended in Mar. 2026 is calculated as

Days Payable (A: Mar. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Mar. 2025 ) + Accounts Payable (A: Mar. 2026 )) / count ) / Cost of Goods Sold (A: Mar. 2026 )*Days in Period
=( (18.875 + 10.792) / 2 ) / 387.867*365
=14.8335 / 387.867*365
=13.96

B & S International Holdings's Days Payable for the quarter that ended in Mar. 2026 is calculated as:

Days Payable (Q: Mar. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Sep. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (13.564 + 10.792) / 2 ) / 198.411*365 / 2
=12.178 / 198.411*365 / 2
=11.20

* 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 11.20 mean?
B & S International Holdings (HKSE:01705) has a Days Payable of 11.20 as of Mar. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on B & S International Holdings and its competitors. This is 22% below median its historical median of 14.27. Over the past decade, B & S International Holdings' Days Payable has ranged from 7.82 to 18.27. According to the industry distribution chart, B & S International Holdings ranks #283 out of 305 companies in the Retail - Defensive industry, placing it in the top 92.8%.
Is B & S International Holdings' Days Payable too high?
B & S International Holdings' current Days Payable of 11.20 is 22% below median its 10-year median of 14.27. Over the past 10 years, this metric has ranged from a low of 7.82 to a high of 18.27. The Retail - Defensive industry median Days Payable is 43.94. B & S International Holdings' value of 11.20 is 74.5% below this industry median. Based on the distribution chart, B & S International Holdings ranks #283 out of 305 companies in the Retail - Defensive industry, which is in the bottom quartile relative to peers. Overall, B & S International Holdings has a GF Score™ of 53/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does B & S International Holdings' Days Payable compare to SYY and USFD?
According to the Retail - Defensive industry distribution chart, B & S International Holdings ranks #283 out of 305 companies for Days Payable. This places B & S International Holdings in the lower half of its industry. The industry median Days Payable is 43.94. B & S International Holdings' value of 11.20 is 74.5% below this benchmark. Historically, B & S International Holdings' own Days Payable has ranged from 7.82 to 18.27 over the past decade. While the company's 10-year median is 14.27 vs. the industry median of 43.94, B & S International Holdings 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 Retail - Defensive company?
The median Days Payable among Retail - Defensive companies is 43.94, based on 305 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. B & S International Holdings's current Days Payable of 11.20 is 74.5% 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 B & S International Holdings and its competitors. For the Retail - Defensive industry, the median Days Payable is 43.94 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. B & S International Holdings's current Days Payable is 11.20, which is 22% below median its own 10-year median of 14.27. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is B & S International Holdings stock overvalued right now?
Based on GuruFocus' analysis, B & S International Holdings (HKSE:01705) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$0.35, compared to a current price of HK$0.89 — trading 152.9% above its estimated fair value. The current Days Payable is 11.20, which is 22% below median its 10-year median of 14.27 and 74.5% below the Retail - Defensive industry median of 43.94. B & S International Holdings' overall GF Score™ is 53/100 with 7 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 B & S International Holdings (HKSE:01705), the current Days Payable is 11.20 as of Mar. 2026. 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 B & S International Holdings (HKSE:01705) Overvalued in 2026?

Based on GuruFocus' analysis, B & S International Holdings stock appears to be overvalued. The current stock price of HK$0.89 is trading 152.9% above its estimated GF Value™ of HK$0.35. GuruFocus considers B & S International Holdings to be Significantly Overvalued.

Key valuation signals for HKSE:01705:

  • Days Payable: 11.20 (22% below median its 10-year median of 14.27)
  • GF Value™: HK$0.35 vs. price of HK$0.89 (152.9% above fair value)
  • GF Score™: 53/100 with 7 warning signs
  • Industry Position: 74.5% below the Retail - Defensive median (#283 of 305)

No single metric tells the full story. See the HKSE:01705 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


B & S International Holdings Business Description

Address 7 Ko Fai Road, Yau Tong, Unit 01, 11th Floor, Block A, Ko Fai Industrial Building, Kowloon, Hong Kong, HKG
B & S International Holdings Ltd is a food and beverage company. The group has two business segments, namely the Distribution business which distributes and markets a diversified portfolio of overseas branded food and beverage products to main retailers such as supermarkets, pharmacies, convenience stores, and department store chains in Hong Kong, and the Retail business. that prepares and sells overseas branded food and beverage products at the company's self-operated retail outlets in Hong Kong. The company earns the majority of its revenue from the Distribution business. Geographically, the company generates revenue from Hong Kong.
53GF Score

Get the complete analysis for HKSE:01705

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

HK$0.89
Price
HK$0.35
GF Value