Easy Smart Group Holdings (HKSE:02442) Days Payable: 9.58 (As of Dec. 2025) — 39% Below Median

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HKSE:02442 Easy Smart Group Holdings Ltd HKSE:02442
68 GF Score
Price HK$66.55
GF Value HK$1.09
Valuation Significantly Overvalued
! 7 Warning Signs
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What is Easy Smart Group Holdings Days Payable?

Easy Smart Group Holdings HKSE:02442 -0.45% 68 Days Payable is 9.58 as of Dec. 2025, which is 39% below its 10-year median of 15.74. GuruFocus rates HKSE:02442 with a GF Score™ of 68/100 and a GF Value™ of HK$1.09 (Significantly Overvalued). The stock has 7 warning signs investors should review. Among 944 Business Services companies, Easy Smart Group Holdings ranks worse than 87.92% on this metric.

Easy Smart Group Holdings's average Accounts Payable for the six months ended in Dec. 2025 was HK$6.9 Mil. Easy Smart Group Holdings's Cost of Goods Sold for the six months ended in Dec. 2025 was HK$132.0 Mil. Hence, Easy Smart Group Holdings's Days Payable for the six months ended in Dec. 2025 was 9.58.

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

HKSE:02442' s Days Payable Range Over the Past 10 Years
Min: 8.78   Med: 15.74   Max: 32.53
Current: 8.78

During the past 6 years, Easy Smart Group Holdings's highest Days Payable was 32.53. The lowest was 8.78. And the median was 15.74.

HKSE:02442's Days Payable is ranked worse than
87.92% of 944 companies
in the Business Services industry
Industry Median: 45.785 vs HKSE:02442: 8.78

Easy Smart Group Holdings's Days Payable increased from Dec. 2024 (7.32) to Dec. 2025 (9.58). It may suggest that Easy Smart Group Holdings delayed paying its suppliers.


Easy Smart Group Holdings Days Payable Historical Data

* Premium members only.

The historical data trend for Easy Smart Group 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.

Easy Smart Group Holdings Days Payable Chart

Easy Smart Group Holdings Annual Data
Trend Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Days Payable
Get a 7-Day Free Trial 30.87 19.44 10.54 11.15 12.03

Easy Smart Group Holdings Semi-Annual Data
Jun20 Jun21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Days Payable Get a 7-Day Free Trial Premium Member Only Premium Member Only 9.05 8.84 7.32 10.69 9.58

HKSE:02442 vs ALLE, MSA, ADT: Days Payable Comparison

For the Security & Protection Services subindustry, Easy Smart Group 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.


Easy Smart Group Holdings Days Payable vs Business Services Industry

For the Business Services industry and Industrials sector, Easy Smart Group Holdings's Days Payable distribution charts can be found below:

* The bar in red indicates where Easy Smart Group Holdings's Days Payable falls into.


HKSE:02442
68GF Score
Easy Smart Group Holdings Ltd HKSE:02442
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Easy Smart Group 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.

Easy Smart Group Holdings's Days Payable for the fiscal year that ended in Jun. 2025 is calculated as

Days Payable (A: Jun. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Jun. 2024 ) + Accounts Payable (A: Jun. 2025 )) / count ) / Cost of Goods Sold (A: Jun. 2025 )*Days in Period
=( (9.305 + 9.705) / 2 ) / 288.339*365
=9.505 / 288.339*365
=12.03

Easy Smart Group 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
=( (9.705 + 4.155) / 2 ) / 131.98*365 / 2
=6.93 / 131.98*365 / 2
=9.58

* 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 9.58 mean?
Easy Smart Group Holdings (HKSE:02442) has a Days Payable of 9.58 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 Easy Smart Group Holdings and its competitors. This is 39% below median its historical median of 15.74. Over the past decade, Easy Smart Group Holdings' Days Payable has ranged from 8.78 to 32.53. According to the industry distribution chart, Easy Smart Group Holdings ranks #830 out of 944 companies in the Business Services industry, placing it in the top 87.9%.
Is Easy Smart Group Holdings' Days Payable too high?
Easy Smart Group Holdings' current Days Payable of 9.58 is 39% below median its 10-year median of 15.74. Over the past 10 years, this metric has ranged from a low of 8.78 to a high of 32.53. The Business Services industry median Days Payable is 45.79. Easy Smart Group Holdings' value of 9.58 is 79.1% below this industry median. Based on the distribution chart, Easy Smart Group Holdings ranks #830 out of 944 companies in the Business Services industry, which is in the bottom quartile relative to peers. Overall, Easy Smart Group Holdings has a GF Score™ of 68/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Easy Smart Group Holdings' Days Payable compare to ALLE and MSA?
According to the Business Services industry distribution chart, Easy Smart Group Holdings ranks #830 out of 944 companies for Days Payable. This places Easy Smart Group Holdings in the lower half of its industry. The industry median Days Payable is 45.79. Easy Smart Group Holdings' value of 9.58 is 79.1% below this benchmark. Historically, Easy Smart Group Holdings' own Days Payable has ranged from 8.78 to 32.53 over the past decade. While the company's 10-year median is 15.74 vs. the industry median of 45.79, Easy Smart Group 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 Business Services company?
The median Days Payable among Business Services companies is 45.79, based on 944 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. Easy Smart Group Holdings's current Days Payable of 9.58 is 79.1% 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 Easy Smart Group Holdings and its competitors. For the Business Services industry, the median Days Payable is 45.79 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Easy Smart Group Holdings's current Days Payable is 9.58, which is 39% below median its own 10-year median of 15.74. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Easy Smart Group Holdings stock overvalued right now?
Based on GuruFocus' analysis, Easy Smart Group Holdings (HKSE:02442) is currently considered Significantly Overvalued. The stock's GF Value™ is HK$1.09, compared to a current price of HK$66.55 — trading 6005.5% above its estimated fair value. The current Days Payable is 9.58, which is 39% below median its 10-year median of 15.74 and 79.1% below the Business Services industry median of 45.79. Easy Smart Group Holdings' overall GF Score™ is 68/100 with 7 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 Easy Smart Group Holdings (HKSE:02442), the current Days Payable is 9.58 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 Easy Smart Group Holdings (HKSE:02442) Overvalued in 2026?

Based on GuruFocus' analysis, Easy Smart Group Holdings stock appears to be overvalued. The current stock price of HK$66.55 is trading 6005.5% above its estimated GF Value™ of HK$1.09. GuruFocus considers Easy Smart Group Holdings to be Significantly Overvalued.

Key valuation signals for HKSE:02442:

  • Days Payable: 9.58 (39% below median its 10-year median of 15.74)
  • GF Value™: HK$1.09 vs. price of HK$66.55 (6005.5% above fair value)
  • GF Score™: 68/100 with 7 warning signs
  • Industry Position: 79.1% below the Business Services median (#830 of 944)

No single metric tells the full story. See the HKSE:02442 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Easy Smart Group Holdings Business Description

Address Nos. 167-175 Wo Yi Hop Road, Unit G, 7th Floor, Kingsway Industrial Building, Phase II, Kwai Chung, New Territories, Hong Kong, HKG
Easy Smart Group Holdings Ltd operates as a subcontractor specializing in passive fire protection works in Hong Kong. Its passive fire protection works generally involve the design, selection, procurement, and installation of appropriate materials and components in a building to reduce or prevent the spread and effects of fire, heat, or smoke without requiring detection or activation upon detection. The Group has two principal activities: the provision of passive fire protection works and the provision of passive fire protection information services. The company generates key revenue from Public sector projects.
68GF Score

Get the complete analysis for HKSE:02442

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

HK$66.55
Price
HK$1.09
GF Value