Values Cultural Investment (HKSE:01740) Days Payable: 77.49 (As of Dec. 2025) — 65% Above 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:01740 Values Cultural Investment Ltd HKSE:01740
48 GF Score
Price HK$0.16
GF Value HK$0.17
Valuation Fairly Valued
! 4 Warning Signs
View Full Analysis

What is Values Cultural Investment Days Payable?

Values Cultural Investment HKSE:01740 +2.53% 48 Days Payable is 77.49 as of Dec. 2025, which is 65% above its 10-year median of 47.10. GuruFocus rates HKSE:01740 with a GF Score™ of 48/100 and a GF Value™ of HK$0.17 (Fairly Valued). The stock has 4 warning signs investors should review. Among 911 Media - Diversified companies, Values Cultural Investment ranks worse than 52.03% on this metric.

Values Cultural Investment's average Accounts Payable for the six months ended in Dec. 2025 was HK$7.51 Mil. Values Cultural Investment's Cost of Goods Sold for the six months ended in Dec. 2025 was HK$17.69 Mil. Hence, Values Cultural Investment's Days Payable for the six months ended in Dec. 2025 was 77.49.

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

HKSE:01740' s Days Payable Range Over the Past 10 Years
Min: 16.19   Med: 47.1   Max: 159.39
Current: 76.25

During the past 10 years, Values Cultural Investment's highest Days Payable was 159.39. The lowest was 16.19. And the median was 47.10.

HKSE:01740's Days Payable is ranked worse than
52.03% of 911 companies
in the Media - Diversified industry
Industry Median: 80.37 vs HKSE:01740: 76.25

Values Cultural Investment's Days Payable increased from Dec. 2024 (14.19) to Dec. 2025 (77.49). It may suggest that Values Cultural Investment delayed paying its suppliers.


Values Cultural Investment Days Payable Historical Data

* Premium members only.

The historical data trend for Values Cultural 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.

Values Cultural Investment Days Payable Chart

Values Cultural 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 46.43 34.95 16.19 47.10 43.88

Values Cultural Investment Semi-Annual Data
Dec16 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 12.74 143.50 14.19 116.00 77.49

HKSE:01740 vs NFLX, DIS, WBD: Days Payable Comparison

For the Entertainment subindustry, Values Cultural 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.


Values Cultural Investment Days Payable vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, Values Cultural Investment's Days Payable distribution charts can be found below:

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


HKSE:01740
48GF Score
Values Cultural Investment Ltd HKSE:01740
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Values Cultural 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.

Values Cultural 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
=( (3.02 + 3.931) / 2 ) / 28.908*365
=3.4755 / 28.908*365
=43.88

Values Cultural 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
=( (11.091 + 3.931) / 2 ) / 17.69*365 / 2
=7.511 / 17.69*365 / 2
=77.49

* 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 77.49 mean?
Values Cultural Investment (HKSE:01740) has a Days Payable of 77.49 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 Values Cultural Investment and its competitors. This is 65% above median its historical median of 47.10. Over the past decade, Values Cultural Investment's Days Payable has ranged from 16.19 to 159.39. According to the industry distribution chart, Values Cultural Investment ranks #474 out of 911 companies in the Media - Diversified industry, placing it in the top 52%.
Is Values Cultural Investment's Days Payable too high?
Values Cultural Investment's current Days Payable of 77.49 is 65% above median its 10-year median of 47.10. Over the past 10 years, this metric has ranged from a low of 16.19 to a high of 159.39. The Media - Diversified industry median Days Payable is 80.37. Values Cultural Investment's value of 77.49 is 3.6% below this industry median. Based on the distribution chart, Values Cultural Investment ranks #474 out of 911 companies in the Media - Diversified industry, which is below the industry midpoint. Overall, Values Cultural Investment has a GF Score™ of 48/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Values Cultural Investment's Days Payable compare to NFLX and DIS?
According to the Media - Diversified industry distribution chart, Values Cultural Investment ranks #474 out of 911 companies for Days Payable. This places Values Cultural Investment in the lower half of its industry. The industry median Days Payable is 80.37. Values Cultural Investment's value of 77.49 is 3.6% below this benchmark. Historically, Values Cultural Investment's own Days Payable has ranged from 16.19 to 159.39 over the past decade. While the company's 10-year median is 47.10 vs. the industry median of 80.37, Values Cultural Investment 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 Media - Diversified company?
The median Days Payable among Media - Diversified companies is 80.37, based on 911 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. Values Cultural Investment's current Days Payable of 77.49 is 3.6% 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 Values Cultural Investment and its competitors. For the Media - Diversified industry, the median Days Payable is 80.37 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Values Cultural Investment's current Days Payable is 77.49, which is 65% above median its own 10-year median of 47.10. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Values Cultural Investment stock overvalued right now?
Based on GuruFocus' analysis, Values Cultural Investment (HKSE:01740) is currently considered Fairly Valued. The stock's GF Value™ is HK$0.17, compared to a current price of HK$0.16 — trading 4.7% below its estimated fair value. The current Days Payable is 77.49, which is 65% above median its 10-year median of 47.10 and 3.6% below the Media - Diversified industry median of 80.37. Values Cultural Investment's overall GF Score™ is 48/100 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 Values Cultural Investment (HKSE:01740), the current Days Payable is 77.49 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 Values Cultural Investment (HKSE:01740) Overvalued in 2026?

Based on GuruFocus' analysis, Values Cultural Investment stock appears to be undervalued. The current stock price of HK$0.16 is trading 4.7% below its estimated GF Value™ of HK$0.17. GuruFocus considers Values Cultural Investment to be Fairly Valued.

Key valuation signals for HKSE:01740:

  • Days Payable: 77.49 (65% above median its 10-year median of 47.10)
  • GF Value™: HK$0.17 vs. price of HK$0.16 (4.7% below fair value)
  • GF Score™: 48/100 with 4 warning signs
  • Industry Position: 3.6% below the Media - Diversified median (#474 of 911)

No single metric tells the full story. See the HKSE:01740 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Values Cultural Investment Business Description

Address 255 King’s Road, Room 1503, 15th Floor, Olympia Plaza, North Point, Hong Kong, HKG
Values Cultural Investment Ltd is an investment holding company. Along with its subsidiaries, it is principally engaged in the business of licensing broadcasting rights of TV or web series; investments in TV or web series as a non-executive producer; and acting as a distribution agent of TV series. Geographically, all of the companies revenue is generated from customers located in Mainland China.
48GF Score

Get the complete analysis for HKSE:01740

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

HK$0.16
Price
HK$0.17
GF Value