Cosmo Lady (China) Holdings Co (HKSE:02298) Days Payable: 75.42 (As of Dec. 2025) — 38% Below Median

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HKSE:02298 Cosmo Lady (China) Holdings Co Ltd HKSE:02298
52 GF Score
Price HK$0.30
GF Value HK$0.27
Valuation Modestly Overvalued
! 5 Warning Signs
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What is Cosmo Lady (China) Holdings Co Days Payable?

Cosmo Lady (China) Holdings Co HKSE:02298 +1.69% 52 Days Payable is 75.42 as of Dec. 2025, which is 38% below its 10-year median of 120.72. GuruFocus rates HKSE:02298 with a GF Score™ of 52/100 and a GF Value™ of HK$0.27 (Modestly Overvalued). The stock has 5 warning signs investors should review. Among 1,024 Manufacturing - Apparel & Accessories companies, Cosmo Lady (China) Holdings Co ranks better than 73.34% on this metric.

Cosmo Lady (China) Holdings Co's average Accounts Payable for the six months ended in Dec. 2025 was HK$366 Mil. Cosmo Lady (China) Holdings Co's Cost of Goods Sold for the six months ended in Dec. 2025 was HK$886 Mil. Hence, Cosmo Lady (China) Holdings Co's Days Payable for the six months ended in Dec. 2025 was 75.42.

The historical rank and industry rank for Cosmo Lady (China) Holdings Co's Days Payable or its related term are showing as below:

HKSE:02298' s Days Payable Range Over the Past 10 Years
Min: 68.54   Med: 120.72   Max: 194.48
Current: 90.92

During the past 13 years, Cosmo Lady (China) Holdings Co's highest Days Payable was 194.48. The lowest was 68.54. And the median was 120.72.

HKSE:02298's Days Payable is ranked better than
73.34% of 1024 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 53.17 vs HKSE:02298: 90.92

Cosmo Lady (China) Holdings Co's Days Payable declined from Dec. 2024 (118.26) to Dec. 2025 (75.42). It may suggest that Cosmo Lady (China) Holdings Co accelerated paying its suppliers.


Cosmo Lady (China) Holdings Co Days Payable Historical Data

* Premium members only.

The historical data trend for Cosmo Lady (China) Holdings Co'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.

Cosmo Lady (China) Holdings Co Days Payable Chart

Cosmo Lady (China) Holdings Co 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 160.08 194.48 173.56 144.40 107.25

Cosmo Lady (China) Holdings Co 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 165.83 151.70 118.26 89.90 75.42

HKSE:02298 vs RL, LEVI, VFC: Days Payable Comparison

For the Apparel Manufacturing subindustry, Cosmo Lady (China) Holdings Co'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.


Cosmo Lady (China) Holdings Co Days Payable vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Cosmo Lady (China) Holdings Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Cosmo Lady (China) Holdings Co's Days Payable falls into.


HKSE:02298
52GF Score
Cosmo Lady (China) Holdings Co Ltd HKSE:02298
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Cosmo Lady (China) Holdings Co 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.

Cosmo Lady (China) Holdings Co'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
=( (558.897 + 461.56) / 2 ) / 1736.412*365
=510.2285 / 1736.412*365
=107.25

Cosmo Lady (China) Holdings Co'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
=( (270.454 + 461.56) / 2 ) / 885.629*365 / 2
=366.007 / 885.629*365 / 2
=75.42

* 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 75.42 mean?
Cosmo Lady (China) Holdings Co (HKSE:02298) has a Days Payable of 75.42 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 Cosmo Lady (China) Holdings Co and its competitors. This is 38% below median its historical median of 120.72. Over the past decade, Cosmo Lady (China) Holdings Co's Days Payable has ranged from 68.54 to 194.48. According to the industry distribution chart, Cosmo Lady (China) Holdings Co ranks #273 out of 1024 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 26.7%.
Is Cosmo Lady (China) Holdings Co's Days Payable too high?
Cosmo Lady (China) Holdings Co's current Days Payable of 75.42 is 38% below median its 10-year median of 120.72. Over the past 10 years, this metric has ranged from a low of 68.54 to a high of 194.48. The Manufacturing - Apparel & Accessories industry median Days Payable is 53.17. Cosmo Lady (China) Holdings Co's value of 75.42 is 41.8% above this industry median. Based on the distribution chart, Cosmo Lady (China) Holdings Co ranks #273 out of 1024 companies in the Manufacturing - Apparel & Accessories industry, which is above the industry midpoint. Overall, Cosmo Lady (China) Holdings Co has a GF Score™ of 52/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Cosmo Lady (China) Holdings Co's Days Payable compare to RL and LEVI?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Cosmo Lady (China) Holdings Co ranks #273 out of 1024 companies for Days Payable. This puts Cosmo Lady (China) Holdings Co in the upper half of its industry. The industry median Days Payable is 53.17. Cosmo Lady (China) Holdings Co's value of 75.42 is 41.8% above this benchmark. Historically, Cosmo Lady (China) Holdings Co's own Days Payable has ranged from 68.54 to 194.48 over the past decade. While the company's 10-year median is 120.72 vs. the industry median of 53.17, Cosmo Lady (China) Holdings Co 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 Manufacturing - Apparel & Accessories company?
The median Days Payable among Manufacturing - Apparel & Accessories companies is 53.17, based on 1,024 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. Cosmo Lady (China) Holdings Co's current Days Payable of 75.42 is 41.8% 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 Cosmo Lady (China) Holdings Co and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Days Payable is 53.17 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cosmo Lady (China) Holdings Co's current Days Payable is 75.42, which is 38% below median its own 10-year median of 120.72. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cosmo Lady (China) Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, Cosmo Lady (China) Holdings Co (HKSE:02298) is currently considered Modestly Overvalued. The stock's GF Value™ is HK$0.27, compared to a current price of HK$0.30 — trading 11.1% above its estimated fair value. The current Days Payable is 75.42, which is 38% below median its 10-year median of 120.72 and 41.8% above the Manufacturing - Apparel & Accessories industry median of 53.17. Cosmo Lady (China) Holdings Co's overall GF Score™ is 52/100 with 5 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 Cosmo Lady (China) Holdings Co (HKSE:02298), the current Days Payable is 75.42 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 Cosmo Lady (China) Holdings Co (HKSE:02298) Overvalued in 2026?

Based on GuruFocus' analysis, Cosmo Lady (China) Holdings Co stock appears to be overvalued. The current stock price of HK$0.30 is trading 11.1% above its estimated GF Value™ of HK$0.27. GuruFocus considers Cosmo Lady (China) Holdings Co to be Modestly Overvalued.

Key valuation signals for HKSE:02298:

  • Days Payable: 75.42 (38% below median its 10-year median of 120.72)
  • GF Value™: HK$0.27 vs. price of HK$0.30 (11.1% above fair value)
  • GF Score™: 52/100 with 5 warning signs
  • Industry Position: 41.8% above the Manufacturing - Apparel & Accessories median (#273 of 1024)

No single metric tells the full story. See the HKSE:02298 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Cosmo Lady (China) Holdings Co Business Description

Address Fenggang Tianan Digital City, Building N1, Fenggang Town, Guangdong, Dongguan, CHN
Cosmo Lady (China) Holdings Co Ltd is engaged in the design, research, development, and sale of its own branded intimate wear products (namely, bras, underpants, sleepwear and loungewear, thermal clothes, and others, which include leggings and tights, vests, hosiery, and accessories), development of industrial projects and provision of logistic services in the People's Republic of China. Its segments include the Intimate wear products segment engaged in designing, marketing, and selling of intimate wear products; and the Industrial projects and logistic segment engaged in development of industrial projects and provision of logistics services. It derives the majority of its revenue from the Intimate wear products segment.
52GF Score

Get the complete analysis for HKSE:02298

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

HK$0.30
Price
HK$0.27
GF Value