Kam Hing International Holdings (HKSE:02307) Days Payable: 66.38 (As of Dec. 2025) — Near Median

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HKSE:02307 Kam Hing International Holdings Ltd HKSE:02307
38 GF Score
Price HK$0.14
GF Value HK$0.19
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Kam Hing International Holdings Days Payable?

Kam Hing International Holdings HKSE:02307 -9.15% 38 Days Payable is 66.38 as of Dec. 2025, which is 4% below its 10-year median of 69.34. GuruFocus rates HKSE:02307 with a GF Score™ of 38/100 and a GF Value™ of HK$0.19 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 1,020 Manufacturing - Apparel & Accessories companies, Kam Hing International Holdings ranks better than 59.8% on this metric.

Kam Hing International Holdings's average Accounts Payable for the six months ended in Dec. 2025 was HK$608 Mil. Kam Hing International Holdings's Cost of Goods Sold for the six months ended in Dec. 2025 was HK$1,672 Mil. Hence, Kam Hing International Holdings's Days Payable for the six months ended in Dec. 2025 was 66.38.

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

HKSE:02307' s Days Payable Range Over the Past 10 Years
Min: 61.51   Med: 69.34   Max: 92.42
Current: 67.14

During the past 13 years, Kam Hing International Holdings's highest Days Payable was 92.42. The lowest was 61.51. And the median was 69.34.

HKSE:02307's Days Payable is ranked better than
59.8% of 1020 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 54.435 vs HKSE:02307: 67.14

Kam Hing International Holdings's Days Payable increased from Dec. 2024 (61.53) to Dec. 2025 (66.38). It may suggest that Kam Hing International Holdings delayed paying its suppliers.


Kam Hing International Holdings Days Payable Related Terms


Kam Hing International Holdings Days Payable Historical Data

* Premium members only.

The historical data trend for Kam Hing 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.

Kam Hing International Holdings Days Payable Chart

Kam Hing International 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 78.45 62.30 61.51 69.03 69.64

Kam Hing International Holdings 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 61.77 72.26 61.53 65.39 66.38

Kam Hing International Holdings Days Payable Competitor Comparison

For the Textile Manufacturing subindustry, Kam Hing 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.


Kam Hing International Holdings Days Payable vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Kam Hing International Holdings's Days Payable distribution charts can be found below:

* The bar in red indicates where Kam Hing International Holdings's Days Payable falls into.


HKSE:02307
38GF Score
Kam Hing International Holdings Ltd HKSE:02307
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Kam Hing 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.

Kam Hing International 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
=( (607.894 + 653.444) / 2 ) / 3305.272*365
=630.669 / 3305.272*365
=69.64

Kam Hing International 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
=( (562.68 + 653.444) / 2 ) / 1671.807*365 / 2
=608.062 / 1671.807*365 / 2
=66.38

* 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 66.38 mean?
Kam Hing International Holdings (HKSE:02307) has a Days Payable of 66.38 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 Kam Hing International Holdings and its competitors. This is near median its historical median of 69.34. Over the past decade, Kam Hing International Holdings' Days Payable has ranged from 61.51 to 92.42. According to the industry distribution chart, Kam Hing International Holdings ranks #410 out of 1020 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 40.2%.
Is Kam Hing International Holdings' Days Payable too high?
Kam Hing International Holdings' current Days Payable of 66.38 is near median its 10-year median of 69.34. Over the past 10 years, this metric has ranged from a low of 61.51 to a high of 92.42. The Manufacturing - Apparel & Accessories industry median Days Payable is 54.44. Kam Hing International Holdings' value of 66.38 is 21.9% above this industry median. Based on the distribution chart, Kam Hing International Holdings ranks #410 out of 1020 companies in the Manufacturing - Apparel & Accessories industry, which is above the industry midpoint. Overall, Kam Hing International Holdings has a GF Score™ of 38/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Kam Hing International Holdings' Days Payable compare to competitors?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Kam Hing International Holdings ranks #410 out of 1020 companies for Days Payable. This puts Kam Hing International Holdings in the upper half of its industry. The industry median Days Payable is 54.44. Kam Hing International Holdings' value of 66.38 is 21.9% above this benchmark. Historically, Kam Hing International Holdings' own Days Payable has ranged from 61.51 to 92.42 over the past decade. While the company's 10-year median is 69.34 vs. the industry median of 54.44, Kam Hing International 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 Manufacturing - Apparel & Accessories company?
The median Days Payable among Manufacturing - Apparel & Accessories companies is 54.44, based on 1,020 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. Kam Hing International Holdings's current Days Payable of 66.38 is 21.9% 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 Kam Hing International Holdings and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Days Payable is 54.44 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kam Hing International Holdings's current Days Payable is 66.38, which is near median its own 10-year median of 69.34. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kam Hing International Holdings stock overvalued right now?
Based on GuruFocus' analysis, Kam Hing International Holdings (HKSE:02307) is currently considered Modestly Undervalued. The stock's GF Value™ is HK$0.19, compared to a current price of HK$0.14 — trading 26.8% below its estimated fair value. The current Days Payable is 66.38, which is near median its 10-year median of 69.34 and 21.9% above the Manufacturing - Apparel & Accessories industry median of 54.44. Kam Hing International Holdings' overall GF Score™ is 38/100 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 Kam Hing International Holdings (HKSE:02307), the current Days Payable is 66.38 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 Kam Hing International Holdings (HKSE:02307) Overvalued in 2026?

Based on GuruFocus' analysis, Kam Hing International Holdings stock appears to be undervalued. The current stock price of HK$0.14 is trading 26.8% below its estimated GF Value™ of HK$0.19. GuruFocus considers Kam Hing International Holdings to be Modestly Undervalued.

Key valuation signals for HKSE:02307:

  • Days Payable: 66.38 (near median its 10-year median of 69.34)
  • GF Value™: HK$0.19 vs. price of HK$0.14 (26.8% below fair value)
  • GF Score™: 38/100 with 3 warning signs
  • Industry Position: 21.9% above the Manufacturing - Apparel & Accessories median (#410 of 1020)

No single metric tells the full story. See the HKSE:02307 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Kam Hing International Holdings Business Description

Address No. 3 Hoi Shing Road, Unit A, 23rd Floor, TML Tower, Tsuen Wan, New Territories, Hong Kong, HKG
Kam Hing International Holdings Ltd is a textile manufacturing company. The company is engaged in marketing and sales, research and development, production processes including knitting, fabric dyeing, and yarn dyeing, and final processing, such as setting and pre-shrinking. The company's segment based on products and services includes Fabric products, Garment products, and Other segments. Its fabric products segment is involved in the production and sale of knitted fabric and dyed yarn and the provision related to subcontracting services. It generates maximum revenue from the Fabric products segment. Geographically, it derives a majority of its revenue from Korea and has a presence in Mainland China, Vietnam, Hong Kong, Taiwan, Singapore, the United States, and Other Countries.
38GF Score

Get the complete analysis for HKSE:02307

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

HK$0.14
Price
HK$0.19
GF Value