Macay Holdings (PHS:MACAY) Days Payable: 57.28 (As of Mar. 2026) — 12% Above Median


PHS:MACAY Macay Holdings Inc PHS:MACAY
79 GF Score
Price ₱6.10
GF Value ₱7.37
Valuation Modestly Undervalued
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What is Macay Holdings Days Payable?

Macay Holdings PHS:MACAY -0.16% 79 Days Payable is 57.28 as of Mar. 2026, which is 12% above its 10-year median of 51.02. GuruFocus rates PHS:MACAY with a GF Score™ of 79/100 and a GF Value™ of ₱7.37 (Modestly Undervalued). Among 115 Beverages - Non-Alcoholic companies, Macay Holdings ranks better than 55.65% on this metric.

Macay Holdings's average Accounts Payable for the three months ended in Mar. 2026 was ₱436 Mil. Macay Holdings's Cost of Goods Sold for the three months ended in Mar. 2026 was ₱695 Mil. Hence, Macay Holdings's Days Payable for the three months ended in Mar. 2026 was 57.28.

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

PHS:MACAY' s Days Payable Range Over the Past 10 Years
Min: 23.65   Med: 51.02   Max: 419
Current: 62.01

During the past 13 years, Macay Holdings's highest Days Payable was 419.00. The lowest was 23.65. And the median was 51.02.

PHS:MACAY's Days Payable is ranked better than
55.65% of 115 companies
in the Beverages - Non-Alcoholic industry
Industry Median: 57.76 vs PHS:MACAY: 62.01

Macay Holdings's Days Payable declined from Mar. 2025 (68.88) to Mar. 2026 (57.28). It may suggest that Macay Holdings accelerated paying its suppliers.


Macay Holdings Days Payable Historical Data

* Premium members only.

The historical data trend for Macay 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.

Macay Holdings Days Payable Chart

Macay 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 419.00 372.23 136.34 32.47 23.65

Macay Holdings Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 68.88 78.36 58.25 41.21 57.28

PHS:MACAY vs KO, PEP, MNST: Days Payable Comparison

For the Beverages - Non-Alcoholic subindustry, Macay 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.


Macay Holdings Days Payable vs Beverages - Non-Alcoholic Industry

For the Beverages - Non-Alcoholic industry and Consumer Defensive sector, Macay Holdings's Days Payable distribution charts can be found below:

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


PHS:MACAY
79GF Score
Macay Holdings Inc PHS:MACAY
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Macay 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.

Macay 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
=( (212.079 + 199.056) / 2 ) / 3172.802*365
=205.5675 / 3172.802*365
=23.65

Macay Holdings's Days Payable for the quarter that ended in Mar. 2026 is calculated as:

Days Payable (Q: Mar. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Dec. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (199.056 + 673.747) / 2 ) / 695.262*365 / 4
=436.4015 / 695.262*365 / 4
=57.28

* 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 57.28 mean?
Macay Holdings (PHS:MACAY) has a Days Payable of 57.28 as of Mar. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Macay Holdings and its competitors. This is 12% above median its historical median of 51.02. Over the past decade, Macay Holdings' Days Payable has ranged from 23.65 to 419.00. According to the industry distribution chart, Macay Holdings ranks #51 out of 115 companies in the Beverages - Non-Alcoholic industry, placing it in the top 44.3%.
Is Macay Holdings' Days Payable too high?
Macay Holdings' current Days Payable of 57.28 is 12% above median its 10-year median of 51.02. Over the past 10 years, this metric has ranged from a low of 23.65 to a high of 419.00. The Beverages - Non-Alcoholic industry median Days Payable is 57.76. Macay Holdings' value of 57.28 is 0.8% below this industry median. Based on the distribution chart, Macay Holdings ranks #51 out of 115 companies in the Beverages - Non-Alcoholic industry, which is above the industry midpoint. Overall, Macay Holdings has a GF Score™ of 79/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Macay Holdings' Days Payable compare to KO and PEP?
According to the Beverages - Non-Alcoholic industry distribution chart, Macay Holdings ranks #51 out of 115 companies for Days Payable. This puts Macay Holdings in the upper half of its industry. The industry median Days Payable is 57.76. Macay Holdings' value of 57.28 is 0.8% below this benchmark. Historically, Macay Holdings' own Days Payable has ranged from 23.65 to 419.00 over the past decade. While the company's 10-year median is 51.02 vs. the industry median of 57.76, Macay 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 Beverages - Non-Alcoholic company?
The median Days Payable among Beverages - Non-Alcoholic companies is 57.76, based on 115 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. Macay Holdings's current Days Payable of 57.28 is 0.8% 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 Macay Holdings and its competitors. For the Beverages - Non-Alcoholic industry, the median Days Payable is 57.76 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Macay Holdings's current Days Payable is 57.28, which is 12% above median its own 10-year median of 51.02. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Macay Holdings stock overvalued right now?
Based on GuruFocus' analysis, Macay Holdings (PHS:MACAY) is currently considered Modestly Undervalued. The stock's GF Value™ is ₱7.37, compared to a current price of ₱6.10 — trading 17.2% below its estimated fair value. The current Days Payable is 57.28, which is 12% above median its 10-year median of 51.02 and 0.8% below the Beverages - Non-Alcoholic industry median of 57.76. Macay Holdings' overall GF Score™ is 79/100. 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 Macay Holdings (PHS:MACAY), the current Days Payable is 57.28 as of Mar. 2026. 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 Macay Holdings (PHS:MACAY) Overvalued in 2026?

Based on GuruFocus' analysis, Macay Holdings stock appears to be undervalued. The current stock price of ₱6.10 is trading 17.2% below its estimated GF Value™ of ₱7.37. GuruFocus considers Macay Holdings to be Modestly Undervalued.

Key valuation signals for PHS:MACAY:

  • Days Payable: 57.28 (12% above median its 10-year median of 51.02)
  • GF Value™: ₱7.37 vs. price of ₱6.10 (17.2% below fair value)
  • GF Score™: 79/100
  • Industry Position: 0.8% below the Beverages - Non-Alcoholic median (#51 of 115)

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


Macay Holdings Business Description

Address 137 Yakal Street, San Antonio Village, Makati, PHL, 1203
Macay Holdings Inc Group operates principally in the food and beverage business. The Group is organized into only one operating segment, food and beverage industry, which mainly consists of operations from RC, AEI, NCI, RCGBI and RCCI.
79GF Score

Get the complete analysis for PHS:MACAY

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

₱6.10
Price
₱7.37
GF Value