Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Macay HoldingsPHS:MACAY 79 Days Payable is 56.12 as of Jun. 2026, which is 10% above its 10-year median of 51.02. GuruFocus rates PHS:MACAY with a GF Score™ of 79/100 and a GF Value™ of ₱7.30 (Modestly Undervalued). Among 114 Beverages - Non-Alcoholic companies, Macay Holdings ranks worse than 52.63% on this metric.
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: 55.02
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 worse than 52.63% of 114
companies
in the Beverages - Non-Alcoholic industry
Industry Median: 56.875
vs PHS:MACAY: 55.02
Macay Holdings's Days Payable
declined
from Jun. 2025 (69.05) to Jun. 2026 (56.12).
It may suggest that Macay Holdingsaccelerated paying its suppliers.
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.
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.
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
* 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 (PHS:MACAY) has a Days Payable of 56.12 as of Jun. 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 10% 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 #60 out of 114 companies in the Beverages - Non-Alcoholic industry, placing it in the top 52.6%.
Is Macay Holdings' Days Payable too high?
Macay Holdings' current Days Payable of 56.12 is 10% 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 56.88. Macay Holdings' value of 56.12 is 1.3% below this industry median. Based on the distribution chart, Macay Holdings ranks #60 out of 114 companies in the Beverages - Non-Alcoholic industry, which is below 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 #60 out of 114 companies for Days Payable. This places Macay Holdings in the lower half of its industry. The industry median Days Payable is 56.88. Macay Holdings' value of 56.12 is 1.3% 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 56.88, 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 56.88, based on 114 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 56.12 is 1.3% 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 56.88 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Macay Holdings's current Days Payable is 56.12, which is 10% 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 ₱7.30, compared to a current price of ₱6.10 — trading 16.4% below its estimated fair value. The current Days Payable is 56.12, which is 10% above median its 10-year median of 51.02 and 1.3% below the Beverages - Non-Alcoholic industry median of 56.88. 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 56.12 as of Jun. 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 16.4% below its estimated GF Value™ of ₱7.30.
GuruFocus considers Macay Holdings to be Modestly Undervalued.
Key valuation signals for PHS:MACAY:
Days Payable: 56.12 (10% above median its 10-year median of 51.02)
GF Value™: ₱7.30 vs. price of ₱6.10 (16.4% below fair value)
Industry Position: 1.3% below the Beverages - Non-Alcoholic median (#60 of 114)
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 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.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
PHS:MACAY has been successfully added to your 
