Cornerstone Technologies Holdings (HKSE:08391) Days Payable: 71.15 (As of Dec. 2025) — 204% Above Median

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HKSE:08391 Cornerstone Technologies Holdings Ltd HKSE:08391
36 GF Score
Price HK$0.30
GF Value HK$0.81
Valuation Possible Value Trap
! 7 Warning Signs
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What is Cornerstone Technologies Holdings Days Payable?

Cornerstone Technologies Holdings HKSE:08391 -1.64% 36 Days Payable is 71.15 as of Dec. 2025, which is 204% above its 10-year median of 23.43. GuruFocus rates HKSE:08391 with a GF Score™ of 36/100 and a GF Value™ of HK$0.81 (Possible Value Trap). The stock has 7 warning signs investors should review. Among 948 Business Services companies, Cornerstone Technologies Holdings ranks better than 78.8% on this metric.

Cornerstone Technologies Holdings's average Accounts Payable for the six months ended in Dec. 2025 was HK$22.0 Mil. Cornerstone Technologies Holdings's Cost of Goods Sold for the six months ended in Dec. 2025 was HK$56.5 Mil. Hence, Cornerstone Technologies Holdings's Days Payable for the six months ended in Dec. 2025 was 71.15.

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

HKSE:08391' s Days Payable Range Over the Past 10 Years
Min: 12.31   Med: 23.43   Max: 138.07
Current: 116.2

During the past 10 years, Cornerstone Technologies Holdings's highest Days Payable was 138.07. The lowest was 12.31. And the median was 23.43.

HKSE:08391's Days Payable is ranked better than
78.8% of 948 companies
in the Business Services industry
Industry Median: 44.065 vs HKSE:08391: 116.20

Cornerstone Technologies Holdings's Days Payable declined from Dec. 2024 (104.94) to Dec. 2025 (71.15). It may suggest that Cornerstone Technologies Holdings accelerated paying its suppliers.


Cornerstone Technologies Holdings Days Payable Related Terms


Cornerstone Technologies Holdings Days Payable Historical Data

* Premium members only.

The historical data trend for Cornerstone Technologies 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 Technologies Holdings Days Payable Chart

Cornerstone Technologies Holdings Annual Data
Trend Mar16 Mar17 Mar18 Mar19 Mar20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 23.71 138.07 124.50 105.43 120.43

Cornerstone Technologies Holdings Semi-Annual Data
Mar16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 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 106.74 151.42 104.94 178.51 71.15

HKSE:08391 vs URI, SUNB, AER: Days Payable Comparison

For the Rental & Leasing Services subindustry, Cornerstone Technologies 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 Technologies Holdings Days Payable vs Business Services Industry

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

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


HKSE:08391
36GF Score
Cornerstone Technologies Holdings Ltd HKSE:08391
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Cornerstone Technologies 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 Technologies 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
=( (45.858 + 16.266) / 2 ) / 94.145*365
=31.062 / 94.145*365
=120.43

Cornerstone Technologies 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
=( (27.788 + 16.266) / 2 ) / 56.498*365 / 2
=22.027 / 56.498*365 / 2
=71.15

* 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 71.15 mean?
Cornerstone Technologies Holdings (HKSE:08391) has a Days Payable of 71.15 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 Technologies Holdings and its competitors. This is 204% above median its historical median of 23.43. Over the past decade, Cornerstone Technologies Holdings' Days Payable has ranged from 12.31 to 138.07. According to the industry distribution chart, Cornerstone Technologies Holdings ranks #201 out of 948 companies in the Business Services industry, placing it in the top 21.2%.
Is Cornerstone Technologies Holdings' Days Payable too high?
Cornerstone Technologies Holdings' current Days Payable of 71.15 is 204% above median its 10-year median of 23.43. Over the past 10 years, this metric has ranged from a low of 12.31 to a high of 138.07. The Business Services industry median Days Payable is 44.07. Cornerstone Technologies Holdings' value of 71.15 is 61.5% above this industry median. Based on the distribution chart, Cornerstone Technologies Holdings ranks #201 out of 948 companies in the Business Services industry, which is in the top quartile — a strong position relative to peers. Overall, Cornerstone Technologies Holdings has a GF Score™ of 36/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Cornerstone Technologies Holdings' Days Payable compare to URI and SUNB?
According to the Business Services industry distribution chart, Cornerstone Technologies Holdings ranks #201 out of 948 companies for Days Payable. This places Cornerstone Technologies Holdings in the top 21% of its industry — outperforming the majority of peers. The industry median Days Payable is 44.07. Cornerstone Technologies Holdings' value of 71.15 is 61.5% above this benchmark. Historically, Cornerstone Technologies Holdings' own Days Payable has ranged from 12.31 to 138.07 over the past decade. While the company's 10-year median is 23.43 vs. the industry median of 44.07, Cornerstone Technologies 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 Business Services company?
The median Days Payable among Business Services companies is 44.07, based on 948 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 Technologies Holdings's current Days Payable of 71.15 is 61.5% 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 Technologies Holdings and its competitors. For the Business Services industry, the median Days Payable is 44.07 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cornerstone Technologies Holdings's current Days Payable is 71.15, which is 204% above median its own 10-year median of 23.43. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cornerstone Technologies Holdings stock overvalued right now?
Based on GuruFocus' analysis, Cornerstone Technologies Holdings (HKSE:08391) is currently considered Possible Value Trap. The stock's GF Value™ is HK$0.81, compared to a current price of HK$0.30 — trading 63% below its estimated fair value. The current Days Payable is 71.15, which is 204% above median its 10-year median of 23.43 and 61.5% above the Business Services industry median of 44.07. Cornerstone Technologies Holdings' overall GF Score™ is 36/100 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 Cornerstone Technologies Holdings (HKSE:08391), the current Days Payable is 71.15 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 Technologies Holdings (HKSE:08391) Overvalued in 2026?

Based on GuruFocus' analysis, Cornerstone Technologies Holdings stock appears to be undervalued. The current stock price of HK$0.30 is trading 63% below its estimated GF Value™ of HK$0.81. GuruFocus considers Cornerstone Technologies Holdings to be Possible Value Trap.

Key valuation signals for HKSE:08391:

  • Days Payable: 71.15 (204% above median its 10-year median of 23.43)
  • GF Value™: HK$0.81 vs. price of HK$0.30 (63% below fair value)
  • GF Score™: 36/100 with 7 warning signs
  • Industry Position: 61.5% above the Business Services median (#201 of 948)

No single metric tells the full story. See the HKSE:08391 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Cornerstone Technologies Holdings Business Description

Address No. 9 Science Museum Road, Office Units 1107 - 11, 11th Floor, New East Ocean Centre, Kowloon, Hong Kong, HKG
Cornerstone Technologies Holdings Ltd is an investment holding company. The company is engaged in the electric vehicle charging business in Hong Kong. The Group has a sole segment electric vehicle charging business and derives its revenue from the Sales of electric vehicle charging systems.
36GF Score

Get the complete analysis for HKSE:08391

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

HK$0.30
Price
HK$0.81
GF Value