China Beststudy Education Group (HKSE:03978) Days Payable: 0.00 (As of Dec. 2025)

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HKSE:03978 China Beststudy Education Group HKSE:03978
75 GF Score
Price HK$2.69
GF Value HK$7.22
Valuation Significantly Undervalued
! 2 Warning Signs
View Full Analysis

What is China Beststudy Education Group Days Payable?

China Beststudy Education Group HKSE:03978 -0.37% 75 Days Payable is 0.00 as of Dec. 2025. GuruFocus rates HKSE:03978 with a GF Score™ of 75/100 and a GF Value™ of HK$7.22 (Significantly Undervalued). The stock has 2 warning signs investors should review. Among 211 Education companies, China Beststudy Education Group ranks worse than 473933.18% on this metric.

China Beststudy Education Group's average Accounts Payable for the six months ended in Dec. 2025 was HK$0 Mil. China Beststudy Education Group's Cost of Goods Sold for the six months ended in Dec. 2025 was HK$593 Mil. Hence, China Beststudy Education Group's Days Payable for the six months ended in Dec. 2025 was 0.00.

The historical rank and industry rank for China Beststudy Education Group's Days Payable or its related term are showing as below:

HKSE:03978's Days Payable is not ranked *
in the Education industry.
Industry Median: 35.78
* Ranked among companies with meaningful Days Payable only.

China Beststudy Education Group's Days Payable stayed the same from Dec. 2024 (0.00) to Dec. 2025 (0.00).


China Beststudy Education Group Days Payable Related Terms


China Beststudy Education Group Days Payable Historical Data

* Premium members only.

The historical data trend for China Beststudy Education Group'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.

China Beststudy Education Group Days Payable Chart

China Beststudy Education Group 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 0.00 0.00 0.00 0.00 0.00

China Beststudy Education Group Semi-Annual Data
Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 Jun26
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 0.00 0.00 0.00 0.00 0.00

HKSE:03978 vs EDU, TAL, LAUR: Days Payable Comparison

For the Education & Training Services subindustry, China Beststudy Education Group'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.


China Beststudy Education Group Days Payable vs Education Industry

For the Education industry and Consumer Defensive sector, China Beststudy Education Group's Days Payable distribution charts can be found below:

* The bar in red indicates where China Beststudy Education Group's Days Payable falls into.


HKSE:03978
75GF Score
China Beststudy Education Group HKSE:03978
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

China Beststudy Education Group 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.

China Beststudy Education Group'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
=( (0 + 0) / 1 ) / 1149.55*365
=0 / 1149.55*365
=0.00

China Beststudy Education Group'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
=( (0 + 0) / 1 ) / 592.768*365 / 2
=0 / 592.768*365 / 2
=0.00

* 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 0.00 mean?
China Beststudy Education Group (HKSE:03978) has a Days Payable of 0.00 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 China Beststudy Education Group and its competitors. According to the industry distribution chart, China Beststudy Education Group ranks #999999 out of 211 companies in the Education industry.
Is China Beststudy Education Group's Days Payable too high?
China Beststudy Education Group's current Days Payable is 0.00. Based on the distribution chart, China Beststudy Education Group ranks #999999 out of 211 companies in the Education industry, which is in the bottom quartile relative to peers. Overall, China Beststudy Education Group has a GF Score™ of 75/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does China Beststudy Education Group's Days Payable compare to EDU and TAL?
According to the Education industry distribution chart, China Beststudy Education Group ranks #999999 out of 211 companies for Days Payable. This places China Beststudy Education Group in the lower half of its industry. The industry median Days Payable is 35.78. 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 an Education company?
The median Days Payable among Education companies is 35.78, based on 211 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. 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 China Beststudy Education Group and its competitors. For the Education industry, the median Days Payable is 35.78 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Beststudy Education Group's current Days Payable is 0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Beststudy Education Group stock overvalued right now?
Based on GuruFocus' analysis, China Beststudy Education Group (HKSE:03978) is currently considered Significantly Undervalued. The stock's GF Value™ is HK$7.22, compared to a current price of HK$2.69 — trading 62.7% below its estimated fair value. The current Days Payable is 0.00. China Beststudy Education Group's overall GF Score™ is 75/100 with 2 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 China Beststudy Education Group (HKSE:03978), the current Days Payable is 0.00 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 China Beststudy Education Group (HKSE:03978) Overvalued in 2026?

Based on GuruFocus' analysis, China Beststudy Education Group stock appears to be undervalued. The current stock price of HK$2.69 is trading 62.7% below its estimated GF Value™ of HK$7.22. GuruFocus considers China Beststudy Education Group to be Significantly Undervalued.

Key valuation signals for HKSE:03978:

  • Days Payable: 0.00
  • GF Value™: HK$7.22 vs. price of HK$2.69 (62.7% below fair value)
  • GF Score™: 75/100 with 2 warning signs

No single metric tells the full story. See the HKSE:03978 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China Beststudy Education Group Business Description

Address 65 Xianlie Middle Road, 11th Floor, Yuexiu District, Guangdong, Guangzhou, CHN
China Beststudy Education Group is an investment holding company. Along with its subsidiaries, it is engaged in providing education-related courses, including full-time revision business (equivalent to full-time test preparation programs), talent education, self-study programs, vocational education, and after-school tutoring programs. It generates maximum revenue from the provision of talent education services. Geographically, the company generates a majority of its revenue from Mainland China.
75GF Score

Get the complete analysis for HKSE:03978

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

HK$2.69
Price
HK$7.22
GF Value