Cornerstone Financial Holdings (HKSE:08112) Days Payable: 242.35 (As of Dec. 2025) — 17% Above Median

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HKSE:08112 Cornerstone Financial Holdings Ltd HKSE:08112
42 GF Score
Price HK$0.12
GF Value HK$0.16
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Cornerstone Financial Holdings Days Payable?

Cornerstone Financial Holdings HKSE:08112 42 Days Payable is 242.35 as of Dec. 2025, which is 17% above its 10-year median of 208.02. GuruFocus rates HKSE:08112 with a GF Score™ of 42/100 and a GF Value™ of HK$0.16 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 911 Media - Diversified companies, Cornerstone Financial Holdings ranks better than 73.11% on this metric.

Cornerstone Financial Holdings's average Accounts Payable for the six months ended in Dec. 2025 was HK$18.45 Mil. Cornerstone Financial Holdings's Cost of Goods Sold for the six months ended in Dec. 2025 was HK$13.89 Mil. Hence, Cornerstone Financial Holdings's Days Payable for the six months ended in Dec. 2025 was 242.35.

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

HKSE:08112' s Days Payable Range Over the Past 10 Years
Min: 79.2   Med: 208.02   Max: 385.98
Current: 184.92

During the past 13 years, Cornerstone Financial Holdings's highest Days Payable was 385.98. The lowest was 79.20. And the median was 208.02.

HKSE:08112's Days Payable is ranked better than
73.11% of 911 companies
in the Media - Diversified industry
Industry Median: 80.94 vs HKSE:08112: 184.92

Cornerstone Financial Holdings's Days Payable increased from Dec. 2024 (62.56) to Dec. 2025 (242.35). It may suggest that Cornerstone Financial Holdings delayed paying its suppliers.


Cornerstone Financial Holdings Days Payable Historical Data

* Premium members only.

The historical data trend for Cornerstone Financial 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.

Cornerstone Financial Holdings Days Payable Chart

Cornerstone Financial 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 218.23 385.98 315.91 125.33 197.81

Cornerstone Financial 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 114.30 147.07 62.56 102.74 242.35

HKSE:08112 vs APP, OMC, TTD: Days Payable Comparison

For the Advertising Agencies subindustry, Cornerstone Financial 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.


Cornerstone Financial Holdings Days Payable vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, Cornerstone Financial Holdings's Days Payable distribution charts can be found below:

* The bar in red indicates where Cornerstone Financial Holdings's Days Payable falls into.


HKSE:08112
42GF Score
Cornerstone Financial Holdings Ltd HKSE:08112
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Cornerstone Financial 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.

Cornerstone Financial 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
=( (2.028 + 25.73) / 2 ) / 25.609*365
=13.879 / 25.609*365
=197.81

Cornerstone Financial 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
=( (11.165 + 25.73) / 2 ) / 13.892*365 / 2
=18.4475 / 13.892*365 / 2
=242.35

* 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 242.35 mean?
Cornerstone Financial Holdings (HKSE:08112) has a Days Payable of 242.35 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 Cornerstone Financial Holdings and its competitors. This is 17% above median its historical median of 208.02. Over the past decade, Cornerstone Financial Holdings' Days Payable has ranged from 79.20 to 385.98. According to the industry distribution chart, Cornerstone Financial Holdings ranks #245 out of 911 companies in the Media - Diversified industry, placing it in the top 26.9%.
Is Cornerstone Financial Holdings' Days Payable too high?
Cornerstone Financial Holdings' current Days Payable of 242.35 is 17% above median its 10-year median of 208.02. Over the past 10 years, this metric has ranged from a low of 79.20 to a high of 385.98. The Media - Diversified industry median Days Payable is 80.94. Cornerstone Financial Holdings' value of 242.35 is 199.4% above this industry median. Based on the distribution chart, Cornerstone Financial Holdings ranks #245 out of 911 companies in the Media - Diversified industry, which is above the industry midpoint. Overall, Cornerstone Financial Holdings has a GF Score™ of 42/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Cornerstone Financial Holdings' Days Payable compare to APP and OMC?
According to the Media - Diversified industry distribution chart, Cornerstone Financial Holdings ranks #245 out of 911 companies for Days Payable. This puts Cornerstone Financial Holdings in the upper half of its industry. The industry median Days Payable is 80.94. Cornerstone Financial Holdings' value of 242.35 is 199.4% above this benchmark. Historically, Cornerstone Financial Holdings' own Days Payable has ranged from 79.20 to 385.98 over the past decade. While the company's 10-year median is 208.02 vs. the industry median of 80.94, Cornerstone Financial 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 Media - Diversified company?
The median Days Payable among Media - Diversified companies is 80.94, based on 911 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. Cornerstone Financial Holdings's current Days Payable of 242.35 is 199.4% 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 Cornerstone Financial Holdings and its competitors. For the Media - Diversified industry, the median Days Payable is 80.94 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cornerstone Financial Holdings's current Days Payable is 242.35, which is 17% above median its own 10-year median of 208.02. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cornerstone Financial Holdings stock overvalued right now?
Based on GuruFocus' analysis, Cornerstone Financial Holdings (HKSE:08112) is currently considered Modestly Undervalued. The stock's GF Value™ is HK$0.16, compared to a current price of HK$0.12 — trading 24.4% below its estimated fair value. The current Days Payable is 242.35, which is 17% above median its 10-year median of 208.02 and 199.4% above the Media - Diversified industry median of 80.94. Cornerstone Financial Holdings' overall GF Score™ is 42/100 with 4 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 Cornerstone Financial Holdings (HKSE:08112), the current Days Payable is 242.35 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 Cornerstone Financial Holdings (HKSE:08112) Overvalued in 2026?

Based on GuruFocus' analysis, Cornerstone Financial Holdings stock appears to be undervalued. The current stock price of HK$0.12 is trading 24.4% below its estimated GF Value™ of HK$0.16. GuruFocus considers Cornerstone Financial Holdings to be Modestly Undervalued.

Key valuation signals for HKSE:08112:

  • Days Payable: 242.35 (17% above median its 10-year median of 208.02)
  • GF Value™: HK$0.16 vs. price of HK$0.12 (24.4% below fair value)
  • GF Score™: 42/100 with 4 warning signs
  • Industry Position: 199.4% above the Media - Diversified median (#245 of 911)

No single metric tells the full story. See the HKSE:08112 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Cornerstone Financial Holdings Business Description

Address 18 Hysan Avenue, Room 802, 8th Floor, Lee Garden Five, Causeway Bay, Hong Kong, HKG
Cornerstone Financial Holdings Ltd is an investment holding company. Along with its subsidiaries, it operates in the following segments: Advertising and media, Financial services, and Retail of skin care products. The majority of its revenue is generated from the Advertising and media segment, which is mainly involved in creating and operating a network of flat-panel displays in elevator lobbies of office and commercial complexes, as well as residential buildings, to sell advertisements. The Financial services segment mainly includes securities dealings, brokerage business, and margin financing business. Geographically, the Group generates maximum revenue from Hong Kong and the rest from Singapore.
42GF Score

Get the complete analysis for HKSE:08112

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

HK$0.12
Price
HK$0.16
GF Value