ComfortDelGro (SGX:C52) Days Payable: 49.32 (As of Dec. 2025) — 62% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

SGX:C52 ComfortDelGro Corp Ltd SGX:C52
79 GF Score
Price S$1.32
GF Value S$1.74
Valuation Modestly Undervalued
! 3 Warning Signs
View Full Analysis

What is ComfortDelGro Days Payable?

ComfortDelGro SGX:C52 -0.75% 79 Days Payable is 49.32 as of Dec. 2025, which is 62% above its 10-year median of 30.44. GuruFocus rates SGX:C52 with a GF Score™ of 79/100 and a GF Value™ of S$1.74 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 971 Transportation companies, ComfortDelGro ranks better than 57.47% on this metric.

ComfortDelGro's average Accounts Payable for the six months ended in Dec. 2025 was S$593 Mil. ComfortDelGro's Cost of Goods Sold for the six months ended in Dec. 2025 was S$2,193 Mil. Hence, ComfortDelGro's Days Payable for the six months ended in Dec. 2025 was 49.32.

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

SGX:C52' s Days Payable Range Over the Past 10 Years
Min: 27.5   Med: 30.44   Max: 59.99
Current: 46.08

During the past 13 years, ComfortDelGro's highest Days Payable was 59.99. The lowest was 27.50. And the median was 30.44.

SGX:C52's Days Payable is ranked better than
57.47% of 971 companies
in the Transportation industry
Industry Median: 38.61 vs SGX:C52: 46.08

ComfortDelGro's Days Payable declined from Dec. 2024 (59.04) to Dec. 2025 (49.32). It may suggest that ComfortDelGro accelerated paying its suppliers.


ComfortDelGro Days Payable Historical Data

* Premium members only.

The historical data trend for ComfortDelGro'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.

ComfortDelGro Days Payable Chart

ComfortDelGro 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 59.99 56.88 28.85 33.53 32.01

ComfortDelGro 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 56.45 57.53 59.04 57.26 49.32

SGX:C52 vs UNP, CSX, NSC: Days Payable Comparison

For the Railroads subindustry, ComfortDelGro'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.


ComfortDelGro Days Payable vs Transportation Industry

For the Transportation industry and Industrials sector, ComfortDelGro's Days Payable distribution charts can be found below:

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


SGX:C52
79GF Score
ComfortDelGro Corp Ltd SGX:C52
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

ComfortDelGro 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.

ComfortDelGro'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
=( (407.2 + 330.2) / 2 ) / 4203.6*365
=368.7 / 4203.6*365
=32.01

ComfortDelGro'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
=( (854.8 + 330.2) / 2 ) / 2192.5*365 / 2
=592.5 / 2192.5*365 / 2
=49.32

* 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 49.32 mean?
ComfortDelGro (SGX:C52) has a Days Payable of 49.32 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 ComfortDelGro and its competitors. This is 62% above median its historical median of 30.44. Over the past decade, ComfortDelGro's Days Payable has ranged from 27.50 to 59.99. According to the industry distribution chart, ComfortDelGro ranks #413 out of 971 companies in the Transportation industry, placing it in the top 42.5%.
Is ComfortDelGro's Days Payable too high?
ComfortDelGro's current Days Payable of 49.32 is 62% above median its 10-year median of 30.44. Over the past 10 years, this metric has ranged from a low of 27.50 to a high of 59.99. The Transportation industry median Days Payable is 38.61. ComfortDelGro's value of 49.32 is 27.7% above this industry median. Based on the distribution chart, ComfortDelGro ranks #413 out of 971 companies in the Transportation industry, which is above the industry midpoint. Overall, ComfortDelGro has a GF Score™ of 79/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does ComfortDelGro's Days Payable compare to UNP and CSX?
According to the Transportation industry distribution chart, ComfortDelGro ranks #413 out of 971 companies for Days Payable. This puts ComfortDelGro in the upper half of its industry. The industry median Days Payable is 38.61. ComfortDelGro's value of 49.32 is 27.7% above this benchmark. Historically, ComfortDelGro's own Days Payable has ranged from 27.50 to 59.99 over the past decade. While the company's 10-year median is 30.44 vs. the industry median of 38.61, ComfortDelGro 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 Transportation company?
The median Days Payable among Transportation companies is 38.61, based on 971 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. ComfortDelGro's current Days Payable of 49.32 is 27.7% 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 ComfortDelGro and its competitors. For the Transportation industry, the median Days Payable is 38.61 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. ComfortDelGro's current Days Payable is 49.32, which is 62% above median its own 10-year median of 30.44. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is ComfortDelGro stock overvalued right now?
Based on GuruFocus' analysis, ComfortDelGro (SGX:C52) is currently considered Modestly Undervalued. The stock's GF Value™ is S$1.74, compared to a current price of S$1.32 — trading 24.1% below its estimated fair value. The current Days Payable is 49.32, which is 62% above median its 10-year median of 30.44 and 27.7% above the Transportation industry median of 38.61. ComfortDelGro's overall GF Score™ is 79/100 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 ComfortDelGro (SGX:C52), the current Days Payable is 49.32 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 ComfortDelGro (SGX:C52) Overvalued in 2026?

Based on GuruFocus' analysis, ComfortDelGro stock appears to be undervalued. The current stock price of S$1.32 is trading 24.1% below its estimated GF Value™ of S$1.74. GuruFocus considers ComfortDelGro to be Modestly Undervalued.

Key valuation signals for SGX:C52:

  • Days Payable: 49.32 (62% above median its 10-year median of 30.44)
  • GF Value™: S$1.74 vs. price of S$1.32 (24.1% below fair value)
  • GF Score™: 79/100 with 3 warning signs
  • Industry Position: 27.7% above the Transportation median (#413 of 971)

No single metric tells the full story. See the SGX:C52 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


ComfortDelGro Business Description

Other Exchanges CDGLY:USAVZ1:Germany
Address 1 Pasir Panjang Road, No. 24-01, Labrador Tower, Singapore, SGP, 118479
ComfortDelGro Corp Ltd is a multi-modal transport operator offering a comprehensive suite of transportation solutions. The group's extensive network spans public transport, including buses and rail, point-to-point transport with taxis and private-hire cars, as well as business-to-business mobility solutions. Along with its subsidiaries, the company operates in the following segments: Public transport, Taxi/PHV, Other private transport, Inspection and testing services, and Other segments. Maximum revenue is derived from the Public Transport segment, which includes income generated through bus and rail services for commuters using public transport systems, as well as contracted revenue for operating scheduled services. Geographically, the majority of its revenue is generated from Singapore.
79GF Score

Get the complete analysis for SGX:C52

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

S$1.32
Price
S$1.74
GF Value