Nayuki Holdings (HKSE:02150) Days Payable: 30.05 (As of Dec. 2025) — Near Median

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HKSE:02150 Nayuki Holdings Ltd HKSE:02150
74 GF Score
Price HK$0.74
GF Value HK$1.57
Valuation Possible Value Trap
! 3 Warning Signs
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What is Nayuki Holdings Days Payable?

Nayuki Holdings HKSE:02150 +1.37% 74 Days Payable is 30.05 as of Dec. 2025, which is 7% below its 10-year median of 32.41. GuruFocus rates HKSE:02150 with a GF Score™ of 74/100 and a GF Value™ of HK$1.57 (Possible Value Trap). The stock has 3 warning signs investors should review. Among 353 Restaurants companies, Nayuki Holdings ranks worse than 61.19% on this metric.

Nayuki Holdings's average Accounts Payable for the six months ended in Dec. 2025 was HK$236 Mil. Nayuki Holdings's Cost of Goods Sold for the six months ended in Dec. 2025 was HK$1,436 Mil. Hence, Nayuki Holdings's Days Payable for the six months ended in Dec. 2025 was 30.05.

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

HKSE:02150' s Days Payable Range Over the Past 10 Years
Min: 26.37   Med: 32.41   Max: 52.35
Current: 30.6

During the past 8 years, Nayuki Holdings's highest Days Payable was 52.35. The lowest was 26.37. And the median was 32.41.

HKSE:02150's Days Payable is ranked worse than
61.19% of 353 companies
in the Restaurants industry
Industry Median: 34.7 vs HKSE:02150: 30.60

Nayuki Holdings's Days Payable declined from Dec. 2024 (31.02) to Dec. 2025 (30.05). It may suggest that Nayuki Holdings accelerated paying its suppliers.


Nayuki Holdings Days Payable Historical Data

* Premium members only.

The historical data trend for Nayuki 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.

Nayuki Holdings Days Payable Chart

Nayuki Holdings Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial 32.83 31.99 26.37 30.14 29.31

Nayuki Holdings Semi-Annual Data
Dec18 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 26.96 30.13 31.02 32.23 30.05

HKSE:02150 vs MCD, SBUX, YUM: Days Payable Comparison

For the Restaurants subindustry, Nayuki 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.


Nayuki Holdings Days Payable vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Nayuki Holdings's Days Payable distribution charts can be found below:

* The bar in red indicates where Nayuki Holdings's Days Payable falls into.


HKSE:02150
74GF Score
Nayuki Holdings Ltd HKSE:02150
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Nayuki 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.

Nayuki Holdings'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
=( (271.2 + 206.371) / 2 ) / 2973.996*365
=238.7855 / 2973.996*365
=29.31

Nayuki Holdings'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
=( (266.375 + 206.371) / 2 ) / 1435.734*365 / 2
=236.373 / 1435.734*365 / 2
=30.05

* 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 30.05 mean?
Nayuki Holdings (HKSE:02150) has a Days Payable of 30.05 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 Nayuki Holdings and its competitors. This is near median its historical median of 32.41. Over the past decade, Nayuki Holdings' Days Payable has ranged from 26.37 to 52.35. According to the industry distribution chart, Nayuki Holdings ranks #216 out of 353 companies in the Restaurants industry, placing it in the top 61.2%.
Is Nayuki Holdings' Days Payable too high?
Nayuki Holdings' current Days Payable of 30.05 is near median its 10-year median of 32.41. Over the past 10 years, this metric has ranged from a low of 26.37 to a high of 52.35. The Restaurants industry median Days Payable is 34.70. Nayuki Holdings' value of 30.05 is 13.4% below this industry median. Based on the distribution chart, Nayuki Holdings ranks #216 out of 353 companies in the Restaurants industry, which is below the industry midpoint. Overall, Nayuki Holdings has a GF Score™ of 74/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Nayuki Holdings' Days Payable compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Nayuki Holdings ranks #216 out of 353 companies for Days Payable. This places Nayuki Holdings in the lower half of its industry. The industry median Days Payable is 34.70. Nayuki Holdings' value of 30.05 is 13.4% below this benchmark. Historically, Nayuki Holdings' own Days Payable has ranged from 26.37 to 52.35 over the past decade. While the company's 10-year median is 32.41 vs. the industry median of 34.70, Nayuki 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 Restaurants company?
The median Days Payable among Restaurants companies is 34.70, based on 353 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. Nayuki Holdings's current Days Payable of 30.05 is 13.4% 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 Nayuki Holdings and its competitors. For the Restaurants industry, the median Days Payable is 34.70 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Nayuki Holdings's current Days Payable is 30.05, which is near median its own 10-year median of 32.41. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nayuki Holdings stock overvalued right now?
Based on GuruFocus' analysis, Nayuki Holdings (HKSE:02150) is currently considered Possible Value Trap. The stock's GF Value™ is HK$1.57, compared to a current price of HK$0.74 — trading 52.9% below its estimated fair value. The current Days Payable is 30.05, which is near median its 10-year median of 32.41 and 13.4% below the Restaurants industry median of 34.70. Nayuki Holdings' overall GF Score™ is 74/100 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 Nayuki Holdings (HKSE:02150), the current Days Payable is 30.05 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 Nayuki Holdings (HKSE:02150) Overvalued in 2026?

Based on GuruFocus' analysis, Nayuki Holdings stock appears to be undervalued. The current stock price of HK$0.74 is trading 52.9% below its estimated GF Value™ of HK$1.57. GuruFocus considers Nayuki Holdings to be Possible Value Trap.

Key valuation signals for HKSE:02150:

  • Days Payable: 30.05 (near median its 10-year median of 32.41)
  • GF Value™: HK$1.57 vs. price of HK$0.74 (52.9% below fair value)
  • GF Score™: 74/100 with 3 warning signs
  • Industry Position: 13.4% below the Restaurants median (#216 of 353)

No single metric tells the full story. See the HKSE:02150 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Nayuki Holdings Business Description

Address Baoxing Road, 4-5th Floor, OCT REAL ONE, Bao’an District, Shenzhen, CHN
Nayuki Holdings Ltd is a premium modern teahouse chain in China serving freshly-made tea drinks. The company has segment namely Freshly-made tea drinks business and franchise operations and Ready-to-drink beverage business. The group principally generates its revenue from the sales of freshly-made tea drinks, baked goods, and other products through its operating teahouses and online food delivery applications mainly in the PRC.
74GF Score

Get the complete analysis for HKSE:02150

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

HK$0.74
Price
HK$1.57
GF Value