Gaush Meditech (HKSE:02407) Days Payable: 33.45 (As of Dec. 2025) — 20% Below Median

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HKSE:02407 Gaush Meditech Ltd HKSE:02407
67 GF Score
Price HK$4.93
GF Value HK$13.39
Valuation Possible Value Trap
! 3 Warning Signs
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What is Gaush Meditech Days Payable?

Gaush Meditech HKSE:02407 +0.61% 67 Days Payable is 33.45 as of Dec. 2025, which is 20% below its 10-year median of 41.61. GuruFocus rates HKSE:02407 with a GF Score™ of 67/100 and a GF Value™ of HK$13.39 (Possible Value Trap). The stock has 3 warning signs investors should review. Among 794 Medical Devices & Instruments companies, Gaush Meditech ranks worse than 79.22% on this metric.

Gaush Meditech's average Accounts Payable for the six months ended in Dec. 2025 was HK$83 Mil. Gaush Meditech's Cost of Goods Sold for the six months ended in Dec. 2025 was HK$453 Mil. Hence, Gaush Meditech's Days Payable for the six months ended in Dec. 2025 was 33.45.

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

HKSE:02407' s Days Payable Range Over the Past 10 Years
Min: 35.7   Med: 41.61   Max: 73.14
Current: 35.7

During the past 7 years, Gaush Meditech's highest Days Payable was 73.14. The lowest was 35.70. And the median was 41.61.

HKSE:02407's Days Payable is ranked worse than
79.22% of 794 companies
in the Medical Devices & Instruments industry
Industry Median: 67.97 vs HKSE:02407: 35.70

Gaush Meditech's Days Payable declined from Dec. 2024 (39.08) to Dec. 2025 (33.45). It may suggest that Gaush Meditech accelerated paying its suppliers.


Gaush Meditech Days Payable Historical Data

* Premium members only.

The historical data trend for Gaush Meditech'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.

Gaush Meditech Days Payable Chart

Gaush Meditech Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial 44.81 41.61 41.04 38.91 36.57

Gaush Meditech Semi-Annual Data
Dec19 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 46.21 53.42 39.08 37.29 33.45

HKSE:02407 vs ABT, SYK, MDT: Days Payable Comparison

For the Medical Devices subindustry, Gaush Meditech'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.


Gaush Meditech Days Payable vs Medical Devices & Instruments Industry

For the Medical Devices & Instruments industry and Healthcare sector, Gaush Meditech's Days Payable distribution charts can be found below:

* The bar in red indicates where Gaush Meditech's Days Payable falls into.


HKSE:02407
67GF Score
Gaush Meditech Ltd HKSE:02407
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Gaush Meditech 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.

Gaush Meditech'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
=( (75.104 + 90.304) / 2 ) / 825.369*365
=82.704 / 825.369*365
=36.57

Gaush Meditech'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
=( (75.598 + 90.304) / 2 ) / 452.616*365 / 2
=82.951 / 452.616*365 / 2
=33.45

* 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 33.45 mean?
Gaush Meditech (HKSE:02407) has a Days Payable of 33.45 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 Gaush Meditech and its competitors. This is 20% below median its historical median of 41.61. Over the past decade, Gaush Meditech's Days Payable has ranged from 35.70 to 73.14. According to the industry distribution chart, Gaush Meditech ranks #629 out of 794 companies in the Medical Devices & Instruments industry, placing it in the top 79.2%.
Is Gaush Meditech's Days Payable too high?
Gaush Meditech's current Days Payable of 33.45 is 20% below median its 10-year median of 41.61. Over the past 10 years, this metric has ranged from a low of 35.70 to a high of 73.14. The Medical Devices & Instruments industry median Days Payable is 67.97. Gaush Meditech's value of 33.45 is 50.8% below this industry median. Based on the distribution chart, Gaush Meditech ranks #629 out of 794 companies in the Medical Devices & Instruments industry, which is in the bottom quartile relative to peers. Overall, Gaush Meditech has a GF Score™ of 67/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Gaush Meditech's Days Payable compare to ABT and SYK?
According to the Medical Devices & Instruments industry distribution chart, Gaush Meditech ranks #629 out of 794 companies for Days Payable. This places Gaush Meditech in the lower half of its industry. The industry median Days Payable is 67.97. Gaush Meditech's value of 33.45 is 50.8% below this benchmark. Historically, Gaush Meditech's own Days Payable has ranged from 35.70 to 73.14 over the past decade. While the company's 10-year median is 41.61 vs. the industry median of 67.97, Gaush Meditech 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 Medical Devices & Instruments company?
The median Days Payable among Medical Devices & Instruments companies is 67.97, based on 794 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. Gaush Meditech's current Days Payable of 33.45 is 50.8% 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 Gaush Meditech and its competitors. For the Medical Devices & Instruments industry, the median Days Payable is 67.97 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Gaush Meditech's current Days Payable is 33.45, which is 20% below median its own 10-year median of 41.61. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gaush Meditech stock overvalued right now?
Based on GuruFocus' analysis, Gaush Meditech (HKSE:02407) is currently considered Possible Value Trap. The stock's GF Value™ is HK$13.39, compared to a current price of HK$4.93 — trading 63.2% below its estimated fair value. The current Days Payable is 33.45, which is 20% below median its 10-year median of 41.61 and 50.8% below the Medical Devices & Instruments industry median of 67.97. Gaush Meditech's overall GF Score™ is 67/100 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 Gaush Meditech (HKSE:02407), the current Days Payable is 33.45 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 Gaush Meditech (HKSE:02407) Overvalued in 2026?

Based on GuruFocus' analysis, Gaush Meditech stock appears to be undervalued. The current stock price of HK$4.93 is trading 63.2% below its estimated GF Value™ of HK$13.39. GuruFocus considers Gaush Meditech to be Possible Value Trap.

Key valuation signals for HKSE:02407:

  • Days Payable: 33.45 (20% below median its 10-year median of 41.61)
  • GF Value™: HK$13.39 vs. price of HK$4.93 (63.2% below fair value)
  • GF Score™: 67/100 with 3 warning signs
  • Industry Position: 50.8% below the Medical Devices & Instruments median (#629 of 794)

No single metric tells the full story. See the HKSE:02407 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Gaush Meditech Business Description

Other Exchanges F7Y:Germany
Address No.11 Dongzhimen South Avenue, Room 1901, Building A, Zhonghui Plaza, Dongcheng District, Beijing, CHN
Gaush Meditech Ltd is a provider of a broad spectrum of manufacture and sale ophthalmic medical devices and provision of technical services. The segments of the company include Proprietary products segment that derives maximum revenue, develops and produces surgical equipment and related supporting software, intra-optical lens, ophthalmic disease diagnosis and treatment equipment and related supporting consumables independently; Distribution products segment sells multi-function diagnostic equipment, ocular fundus diagnosis, surgical and treatment equipment and related supporting consumables produced by ophthalmic medical equipment manufacturers; Technical services segment provides warranty services, maintenance services and other related consumables; and Others segment.
67GF Score

Get the complete analysis for HKSE:02407

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

HK$4.93
Price
HK$13.39
GF Value