MB (Masterbeef Group) Days Payable: 15.30 (As of Dec. 2025) — 14% Below Median


MB Masterbeef Group MB
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What is Masterbeef Group Days Payable?

Masterbeef Group MB -1.25% 14 Days Payable is 15.30 as of Dec. 2025, which is 14% below its 10-year median of 17.83. GuruFocus rates MB with a GF Score™ of 14/100. The stock has 1 warning sign investors should review. Among 357 Restaurants companies, Masterbeef Group ranks worse than 88.8% on this metric.

Masterbeef Group's average Accounts Payable for the six months ended in Dec. 2025 was $1.69 Mil. Masterbeef Group's Cost of Goods Sold for the six months ended in Dec. 2025 was $20.16 Mil. Hence, Masterbeef Group's Days Payable for the six months ended in Dec. 2025 was 15.30.

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

MB' s Days Payable Range Over the Past 10 Years
Min: 16.57   Med: 17.83   Max: 19.33
Current: 16.57

During the past 5 years, Masterbeef Group's highest Days Payable was 19.33. The lowest was 16.57. And the median was 17.83.

MB's Days Payable is ranked worse than
88.8% of 357 companies
in the Restaurants industry
Industry Median: 34.94 vs MB: 16.57

Masterbeef Group's Days Payable increased from Dec. 2024 (14.71) to Dec. 2025 (15.30). It may suggest that Masterbeef Group delayed paying its suppliers.


Masterbeef Group Days Payable Historical Data

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The historical data trend for Masterbeef 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.

Masterbeef Group Days Payable Chart

Masterbeef Group Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
0.00 19.33 17.66 17.99 16.84

Masterbeef Group Semi-Annual Data
Dec21 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Days Payable Get a 7-Day Free Trial 15.91 14.66 14.71 17.50 15.30

MB vs HCHL, RRGB, NDLS: Days Payable Comparison

For the Restaurants subindustry, Masterbeef 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.


Masterbeef Group Days Payable vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Masterbeef Group's Days Payable distribution charts can be found below:

* The bar in red indicates where Masterbeef Group's Days Payable falls into.


MB
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Masterbeef Group MB
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Masterbeef 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.

Masterbeef 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
=( (2.143 + 1.615) / 2 ) / 40.726*365
=1.879 / 40.726*365
=16.84

Masterbeef 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
=( (1.766 + 1.615) / 2 ) / 20.163*365 / 2
=1.6905 / 20.163*365 / 2
=15.30

* 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 15.30 mean?
Masterbeef Group (MB) has a Days Payable of 15.30 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 Masterbeef Group and its competitors. This is 14% below median its historical median of 17.83. Over the past decade, Masterbeef Group's Days Payable has ranged from 16.57 to 19.33. According to the industry distribution chart, Masterbeef Group ranks #317 out of 357 companies in the Restaurants industry, placing it in the top 88.8%.
Is Masterbeef Group's Days Payable too high?
Masterbeef Group's current Days Payable of 15.30 is 14% below median its 10-year median of 17.83. Over the past 10 years, this metric has ranged from a low of 16.57 to a high of 19.33. The Restaurants industry median Days Payable is 34.94. Masterbeef Group's value of 15.30 is 56.2% below this industry median. Based on the distribution chart, Masterbeef Group ranks #317 out of 357 companies in the Restaurants industry, which is in the bottom quartile relative to peers. Overall, Masterbeef Group has a GF Score™ of 14/100, reflecting its overall financial health beyond just this single metric.
How does Masterbeef Group's Days Payable compare to HCHL and RRGB?
According to the Restaurants industry distribution chart, Masterbeef Group ranks #317 out of 357 companies for Days Payable. This places Masterbeef Group in the lower half of its industry. The industry median Days Payable is 34.94. Masterbeef Group's value of 15.30 is 56.2% below this benchmark. Historically, Masterbeef Group's own Days Payable has ranged from 16.57 to 19.33 over the past decade. While the company's 10-year median is 17.83 vs. the industry median of 34.94, Masterbeef Group 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 Restaurants company?
The median Days Payable among Restaurants companies is 34.94, based on 357 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. Masterbeef Group's current Days Payable of 15.30 is 56.2% 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 Masterbeef Group and its competitors. For the Restaurants industry, the median Days Payable is 34.94 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Masterbeef Group's current Days Payable is 15.30, which is 14% below median its own 10-year median of 17.83. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Masterbeef Group stock overvalued right now?
Masterbeef Group (MB) has a current Days Payable of 15.30. The current Days Payable is 15.30, which is 14% below median its 10-year median of 17.83 and 56.2% below the Restaurants industry median of 34.94. Masterbeef Group's overall GF Score™ is 14/100 with 1 warning sign 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 Masterbeef Group (MB), the current Days Payable is 15.30 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.

Masterbeef Group Business Description

Address 88 Container Port Road, Unit 1509-10, Tower 1, Ever Gain Plaza, Kwai Chung, New Territories, Hong Kong, HKG
Masterbeef Group is a full-service restaurant group in Hong Kong, specializing in Taiwanese hotpot and Taiwanese barbecue. The company operates restaurant outlets under the Master Beef and Anping Grill brands. The company operates under a single operating segment, that is, the catering service. Geographically, the company generates all of its revenue from Hong Kong.
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