ABR Holdings (SGX:533) Days Payable: 50.72 (As of Dec. 2025) — 47% Above Median

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SGX:533 ABR Holdings Ltd SGX:533
39 GF Score
Price S$0.40
GF Value S$0.55
Valuation Modestly Undervalued
! 3 Warning Signs
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What is ABR Holdings Days Payable?

ABR Holdings SGX:533 39 Days Payable is 50.72 as of Dec. 2025, which is 47% above its 10-year median of 34.49. GuruFocus rates SGX:533 with a GF Score™ of 39/100 and a GF Value™ of S$0.55 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 351 Restaurants companies, ABR Holdings ranks better than 65.53% on this metric.

ABR Holdings's average Accounts Payable for the six months ended in Dec. 2025 was S$12.0 Mil. ABR Holdings's Cost of Goods Sold for the six months ended in Dec. 2025 was S$43.3 Mil. Hence, ABR Holdings's Days Payable for the six months ended in Dec. 2025 was 50.72.

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

SGX:533' s Days Payable Range Over the Past 10 Years
Min: 29.43   Med: 34.49   Max: 75.92
Current: 46.51

During the past 13 years, ABR Holdings's highest Days Payable was 75.92. The lowest was 29.43. And the median was 34.49.

SGX:533's Days Payable is ranked better than
65.53% of 351 companies
in the Restaurants industry
Industry Median: 35.42 vs SGX:533: 46.51

ABR Holdings's Days Payable declined from Dec. 2024 (54.11) to Dec. 2025 (50.72). It may suggest that ABR Holdings accelerated paying its suppliers.


ABR Holdings Days Payable Historical Data

* Premium members only.

The historical data trend for ABR 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.

ABR Holdings Days Payable Chart

ABR 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 37.53 32.29 29.43 33.20 35.78

ABR 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 46.75 51.64 54.11 53.06 50.72

SGX:533 vs MCD, SBUX, YUM: Days Payable Comparison

For the Restaurants subindustry, ABR 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.


ABR Holdings Days Payable vs Restaurants Industry

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

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


SGX:533
39GF Score
ABR Holdings Ltd SGX:533
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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ABR 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.

ABR 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
=( (8.567 + 8.159) / 2 ) / 85.316*365
=8.363 / 85.316*365
=35.78

ABR 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
=( (15.886 + 8.159) / 2 ) / 43.263*365 / 2
=12.0225 / 43.263*365 / 2
=50.72

* 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 50.72 mean?
ABR Holdings (SGX:533) has a Days Payable of 50.72 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 ABR Holdings and its competitors. This is 47% above median its historical median of 34.49. Over the past decade, ABR Holdings' Days Payable has ranged from 29.43 to 75.92. According to the industry distribution chart, ABR Holdings ranks #121 out of 351 companies in the Restaurants industry, placing it in the top 34.5%.
Is ABR Holdings' Days Payable too high?
ABR Holdings' current Days Payable of 50.72 is 47% above median its 10-year median of 34.49. Over the past 10 years, this metric has ranged from a low of 29.43 to a high of 75.92. The Restaurants industry median Days Payable is 35.42. ABR Holdings' value of 50.72 is 43.2% above this industry median. Based on the distribution chart, ABR Holdings ranks #121 out of 351 companies in the Restaurants industry, which is above the industry midpoint. Overall, ABR Holdings has a GF Score™ of 39/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does ABR Holdings' Days Payable compare to MCD and SBUX?
According to the Restaurants industry distribution chart, ABR Holdings ranks #121 out of 351 companies for Days Payable. This puts ABR Holdings in the upper half of its industry. The industry median Days Payable is 35.42. ABR Holdings' value of 50.72 is 43.2% above this benchmark. Historically, ABR Holdings' own Days Payable has ranged from 29.43 to 75.92 over the past decade. While the company's 10-year median is 34.49 vs. the industry median of 35.42, ABR 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 Restaurants company?
The median Days Payable among Restaurants companies is 35.42, based on 351 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. ABR Holdings's current Days Payable of 50.72 is 43.2% 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 ABR Holdings and its competitors. For the Restaurants industry, the median Days Payable is 35.42 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ABR Holdings's current Days Payable is 50.72, which is 47% above median its own 10-year median of 34.49. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ABR Holdings stock overvalued right now?
Based on GuruFocus' analysis, ABR Holdings (SGX:533) is currently considered Modestly Undervalued. The stock's GF Value™ is S$0.55, compared to a current price of S$0.40 — trading 28.2% below its estimated fair value. The current Days Payable is 50.72, which is 47% above median its 10-year median of 34.49 and 43.2% above the Restaurants industry median of 35.42. ABR Holdings' overall GF Score™ is 39/100 with 3 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 ABR Holdings (SGX:533), the current Days Payable is 50.72 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 ABR Holdings (SGX:533) Overvalued in 2026?

Based on GuruFocus' analysis, ABR Holdings stock appears to be undervalued. The current stock price of S$0.40 is trading 28.2% below its estimated GF Value™ of S$0.55. GuruFocus considers ABR Holdings to be Modestly Undervalued.

Key valuation signals for SGX:533:

  • Days Payable: 50.72 (47% above median its 10-year median of 34.49)
  • GF Value™: S$0.55 vs. price of S$0.40 (28.2% below fair value)
  • GF Score™: 39/100 with 3 warning signs
  • Industry Position: 43.2% above the Restaurants median (#121 of 351)

No single metric tells the full story. See the SGX:533 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


ABR Holdings Business Description

Address 41 Tampines Street 92, ABR Building, Singapore, SGP, 528881
ABR Holdings Ltd is engaged in the manufacturing of ice cream. The company is also involved in the operation of Swensen's ice cream parlours, restaurants, cafes, snack bars, cafeterias, and the operation of other specialty restaurants and investment holding activities. It operates through the Food and Beverage, Property Investments, and Others segments. The firm derives revenue solely from the Food and beverage segment. The geographical presence of the company is in Singapore, Malaysia, and the Rest of Asia. The majority of its revenue comes from Singapore.
39GF Score

Get the complete analysis for SGX:533

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

S$0.40
Price
S$0.55
GF Value