Sim Leisure Group (SGX:URR) Days Payable: 46.16 (As of Dec. 2025) — 125% Above Median

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SGX:URR Sim Leisure Group Ltd SGX:URR
54 GF Score
Price S$0.41
GF Value S$0.70
Valuation Significantly Undervalued
! 2 Warning Signs
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What is Sim Leisure Group Days Payable?

Sim Leisure Group SGX:URR 54 Days Payable is 46.16 as of Dec. 2025, which is 125% above its 10-year median of 20.56. GuruFocus rates SGX:URR with a GF Score™ of 54/100 and a GF Value™ of S$0.70 (Significantly Undervalued). The stock has 2 warning signs investors should review. Among 779 Travel & Leisure companies, Sim Leisure Group ranks worse than 65.73% on this metric.

Sim Leisure Group's average Accounts Payable for the six months ended in Dec. 2025 was S$3.26 Mil. Sim Leisure Group's Cost of Goods Sold for the six months ended in Dec. 2025 was S$12.89 Mil. Hence, Sim Leisure Group's Days Payable for the six months ended in Dec. 2025 was 46.16.

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

SGX:URR' s Days Payable Range Over the Past 10 Years
Min: 11.78   Med: 20.56   Max: 92.74
Current: 37.18

During the past 9 years, Sim Leisure Group's highest Days Payable was 92.74. The lowest was 11.78. And the median was 20.56.

SGX:URR's Days Payable is ranked worse than
65.73% of 779 companies
in the Travel & Leisure industry
Industry Median: 57.32 vs SGX:URR: 37.18

Sim Leisure Group's Days Payable declined from Dec. 2024 (75.36) to Dec. 2025 (46.16). It may suggest that Sim Leisure Group accelerated paying its suppliers.


Sim Leisure Group Days Payable Historical Data

* Premium members only.

The historical data trend for Sim Leisure 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.

Sim Leisure Group Days Payable Chart

Sim Leisure Group Annual Data
Trend Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only 92.74 47.74 14.31 23.90 19.48

Sim Leisure Group Semi-Annual Data
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 54.62 61.37 75.36 45.48 46.16

SGX:URR vs AS, HAS, LTH: Days Payable Comparison

For the Leisure subindustry, Sim Leisure 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.


Sim Leisure Group Days Payable vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Sim Leisure Group's Days Payable distribution charts can be found below:

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


SGX:URR
54GF Score
Sim Leisure Group Ltd SGX:URR
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sim Leisure 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.

Sim Leisure 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
=( (1.985 + 1.058) / 2 ) / 28.503*365
=1.5215 / 28.503*365
=19.48

Sim Leisure 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
=( (5.463 + 1.058) / 2 ) / 12.892*365 / 2
=3.2605 / 12.892*365 / 2
=46.16

* 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 46.16 mean?
Sim Leisure Group (SGX:URR) has a Days Payable of 46.16 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 Sim Leisure Group and its competitors. This is 125% above median its historical median of 20.56. Over the past decade, Sim Leisure Group's Days Payable has ranged from 11.78 to 92.74. According to the industry distribution chart, Sim Leisure Group ranks #512 out of 779 companies in the Travel & Leisure industry, placing it in the top 65.7%.
Is Sim Leisure Group's Days Payable too high?
Sim Leisure Group's current Days Payable of 46.16 is 125% above median its 10-year median of 20.56. Over the past 10 years, this metric has ranged from a low of 11.78 to a high of 92.74. The Travel & Leisure industry median Days Payable is 57.32. Sim Leisure Group's value of 46.16 is 19.5% below this industry median. Based on the distribution chart, Sim Leisure Group ranks #512 out of 779 companies in the Travel & Leisure industry, which is below the industry midpoint. Overall, Sim Leisure Group has a GF Score™ of 54/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Sim Leisure Group's Days Payable compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, Sim Leisure Group ranks #512 out of 779 companies for Days Payable. This places Sim Leisure Group in the lower half of its industry. The industry median Days Payable is 57.32. Sim Leisure Group's value of 46.16 is 19.5% below this benchmark. Historically, Sim Leisure Group's own Days Payable has ranged from 11.78 to 92.74 over the past decade. While the company's 10-year median is 20.56 vs. the industry median of 57.32, Sim Leisure 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 Travel & Leisure company?
The median Days Payable among Travel & Leisure companies is 57.32, based on 779 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. Sim Leisure Group's current Days Payable of 46.16 is 19.5% 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 Sim Leisure Group and its competitors. For the Travel & Leisure industry, the median Days Payable is 57.32 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sim Leisure Group's current Days Payable is 46.16, which is 125% above median its own 10-year median of 20.56. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sim Leisure Group stock overvalued right now?
Based on GuruFocus' analysis, Sim Leisure Group (SGX:URR) is currently considered Significantly Undervalued. The stock's GF Value™ is S$0.70, compared to a current price of S$0.41 — trading 41.4% below its estimated fair value. The current Days Payable is 46.16, which is 125% above median its 10-year median of 20.56 and 19.5% below the Travel & Leisure industry median of 57.32. Sim Leisure Group's overall GF Score™ is 54/100 with 2 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 Sim Leisure Group (SGX:URR), the current Days Payable is 46.16 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 Sim Leisure Group (SGX:URR) Overvalued in 2026?

Based on GuruFocus' analysis, Sim Leisure Group stock appears to be undervalued. The current stock price of S$0.41 is trading 41.4% below its estimated GF Value™ of S$0.70. GuruFocus considers Sim Leisure Group to be Significantly Undervalued.

Key valuation signals for SGX:URR:

  • Days Payable: 46.16 (125% above median its 10-year median of 20.56)
  • GF Value™: S$0.70 vs. price of S$0.41 (41.4% below fair value)
  • GF Score™: 54/100 with 2 warning signs
  • Industry Position: 19.5% below the Travel & Leisure median (#512 of 779)

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


Sim Leisure Group Business Description

Address 18, Jalan PJU 7/5, Level 4, Curve NX, Mutiara Damansara, Petaling Jaya, SGR, MYS, 47810
Sim Leisure Group Ltd and its subsidiaries are involved in the operations of theme parks and events. It operates various theme parks, offering diverse experiences under the ESCAPE and KidZania brands. The Group's operating business segments are: Theme Park Operations and Themed Attractions Construction. Maximum revenue is generated from the Theme Park Operations segment, which generates revenue from ticketing, food and beverages, merchandising sales, and other services rendered from operating theme parks in Malaysia. Geographically, the Group generates maximum revenue from Malaysia, and the rest from Saudi Arabia, Singapore, and the United Arab Emirates.
54GF Score

Get the complete analysis for SGX:URR

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

S$0.41
Price
S$0.70
GF Value