Unity Enterprise Holdings (HKSE:02195) Days Payable: 104.20 (As of Dec. 2025) — 17% Below Median

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HKSE:02195 Unity Enterprise Holdings Ltd HKSE:02195
68 GF Score
Price HK$0.28
GF Value HK$1.10
Valuation Possible Value Trap
! 4 Warning Signs
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What is Unity Enterprise Holdings Days Payable?

Unity Enterprise Holdings HKSE:02195 68 Days Payable is 104.20 as of Dec. 2025, which is 17% below its 10-year median of 125.92. GuruFocus rates HKSE:02195 with a GF Score™ of 68/100 and a GF Value™ of HK$1.10 (Possible Value Trap). The stock has 4 warning signs investors should review. Among 1,719 Construction companies, Unity Enterprise Holdings ranks better than 63.41% on this metric.

Unity Enterprise Holdings's average Accounts Payable for the six months ended in Dec. 2025 was HK$48.0 Mil. Unity Enterprise Holdings's Cost of Goods Sold for the six months ended in Dec. 2025 was HK$84.1 Mil. Hence, Unity Enterprise Holdings's Days Payable for the six months ended in Dec. 2025 was 104.20.

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

HKSE:02195' s Days Payable Range Over the Past 10 Years
Min: 91.74   Med: 125.92   Max: 287.63
Current: 102.96

During the past 10 years, Unity Enterprise Holdings's highest Days Payable was 287.63. The lowest was 91.74. And the median was 125.92.

HKSE:02195's Days Payable is ranked better than
63.41% of 1719 companies
in the Construction industry
Industry Median: 76.6 vs HKSE:02195: 102.96

Unity Enterprise Holdings's Days Payable declined from Dec. 2024 (151.50) to Dec. 2025 (104.20). It may suggest that Unity Enterprise Holdings accelerated paying its suppliers.


Unity Enterprise Holdings Days Payable Historical Data

* Premium members only.

The historical data trend for Unity Enterprise 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.

Unity Enterprise Holdings Days Payable Chart

Unity Enterprise Holdings 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 175.43 287.63 166.56 142.43 109.41

Unity Enterprise Holdings Semi-Annual Data
Dec16 Dec17 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 Premium Member Only Premium Member Only 88.72 92.11 151.50 96.67 104.20

HKSE:02195 vs PWR, FIX, EME: Days Payable Comparison

For the Engineering & Construction subindustry, Unity Enterprise 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.


Unity Enterprise Holdings Days Payable vs Construction Industry

For the Construction industry and Industrials sector, Unity Enterprise Holdings's Days Payable distribution charts can be found below:

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


HKSE:02195
68GF Score
Unity Enterprise Holdings Ltd HKSE:02195
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Unity Enterprise 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.

Unity Enterprise 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
=( (78.714 + 45.053) / 2 ) / 206.446*365
=61.8835 / 206.446*365
=109.41

Unity Enterprise 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
=( (50.936 + 45.053) / 2 ) / 84.062*365 / 2
=47.9945 / 84.062*365 / 2
=104.20

* 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 104.20 mean?
Unity Enterprise Holdings (HKSE:02195) has a Days Payable of 104.20 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 Unity Enterprise Holdings and its competitors. This is 17% below median its historical median of 125.92. Over the past decade, Unity Enterprise Holdings' Days Payable has ranged from 91.74 to 287.63. According to the industry distribution chart, Unity Enterprise Holdings ranks #629 out of 1719 companies in the Construction industry, placing it in the top 36.6%.
Is Unity Enterprise Holdings' Days Payable too high?
Unity Enterprise Holdings' current Days Payable of 104.20 is 17% below median its 10-year median of 125.92. Over the past 10 years, this metric has ranged from a low of 91.74 to a high of 287.63. The Construction industry median Days Payable is 76.60. Unity Enterprise Holdings' value of 104.20 is 36% above this industry median. Based on the distribution chart, Unity Enterprise Holdings ranks #629 out of 1719 companies in the Construction industry, which is above the industry midpoint. Overall, Unity Enterprise Holdings has a GF Score™ of 68/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Unity Enterprise Holdings' Days Payable compare to PWR and FIX?
According to the Construction industry distribution chart, Unity Enterprise Holdings ranks #629 out of 1719 companies for Days Payable. This puts Unity Enterprise Holdings in the upper half of its industry. The industry median Days Payable is 76.60. Unity Enterprise Holdings' value of 104.20 is 36% above this benchmark. Historically, Unity Enterprise Holdings' own Days Payable has ranged from 91.74 to 287.63 over the past decade. While the company's 10-year median is 125.92 vs. the industry median of 76.60, Unity Enterprise 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 Construction company?
The median Days Payable among Construction companies is 76.60, based on 1,719 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. Unity Enterprise Holdings's current Days Payable of 104.20 is 36% 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 Unity Enterprise Holdings and its competitors. For the Construction industry, the median Days Payable is 76.60 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Unity Enterprise Holdings's current Days Payable is 104.20, which is 17% below median its own 10-year median of 125.92. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Unity Enterprise Holdings stock overvalued right now?
Based on GuruFocus' analysis, Unity Enterprise Holdings (HKSE:02195) is currently considered Possible Value Trap. The stock's GF Value™ is HK$1.10, compared to a current price of HK$0.28 — trading 74.5% below its estimated fair value. The current Days Payable is 104.20, which is 17% below median its 10-year median of 125.92 and 36% above the Construction industry median of 76.60. Unity Enterprise Holdings' overall GF Score™ is 68/100 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 Unity Enterprise Holdings (HKSE:02195), the current Days Payable is 104.20 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 Unity Enterprise Holdings (HKSE:02195) Overvalued in 2026?

Based on GuruFocus' analysis, Unity Enterprise Holdings stock appears to be undervalued. The current stock price of HK$0.28 is trading 74.5% below its estimated GF Value™ of HK$1.10. GuruFocus considers Unity Enterprise Holdings to be Possible Value Trap.

Key valuation signals for HKSE:02195:

  • Days Payable: 104.20 (17% below median its 10-year median of 125.92)
  • GF Value™: HK$1.10 vs. price of HK$0.28 (74.5% below fair value)
  • GF Score™: 68/100 with 4 warning signs
  • Industry Position: 36% above the Construction median (#629 of 1719)

No single metric tells the full story. See the HKSE:02195 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Unity Enterprise Holdings Business Description

Address 1 Tsat Po Street, Room 1610, 16th Floor, Horizon East, San Po Kong, Kowloon, Hong Kong, HKG
Unity Enterprise Holdings Ltd is a contractor specializing in RMAA. It undertook repair and maintenance services, involving the upkeep, restoration and improvement of existing buildings and facilities, including the services of re-roofing, external and internal walls refurbishment, floor screeding and retiling, spalling repair, scaffolding, repairing and replacement of windows and door, plastering, painting, improvement of fire services system, plumbing and drainage works. In addition, the company also provides ancillary services, such as alteration and addition work of building layout and structural works, design of new structural works and checking of structural adequacy of existing constructions and interior decoration works to the existing premises. Revenue is generated from Hong Kong.
68GF Score

Get the complete analysis for HKSE:02195

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

HK$0.28
Price
HK$1.10
GF Value