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.
The historical rank and industry rank for Huangshan Tourism Development Co's Days Payable or its related term are showing as below:
SHSE:600054'
s Days Payable Range Over the Past 10 Years
Min: 46.55 Med: 79.7 Max: 116.27
Current: 68.41
During the past 13 years, Huangshan Tourism Development Co's highest Days Payable was 116.27. The lowest was 46.55. And the median was 79.70.
SHSE:600054's Days Payable is ranked better than 55.64% of 780
companies
in the Travel & Leisure industry
Industry Median: 57.215
vs SHSE:600054: 68.41
* 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.
Huangshan Tourism Development Co Days Payable Chart
SHSE:600054 vs MAR, HLT, H: Days Payable Comparison
For the Lodging subindustry, Huangshan Tourism Development Co'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.
Huangshan Tourism Development Co Days Payable vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Huangshan Tourism Development Co's Days Payable distribution charts can be found below:
* The bar in red indicates where Huangshan Tourism Development Co's Days Payable falls into.
Huangshan Tourism Development Co 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.
* 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.
Huangshan Tourism Development Co (SHSE:600054) has a Days Payable of 94.78 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 Huangshan Tourism Development Co and its competitors. This is 19% above median its historical median of 79.70. Over the past decade, Huangshan Tourism Development Co's Days Payable has ranged from 46.55 to 116.27. According to the industry distribution chart, Huangshan Tourism Development Co ranks #346 out of 780 companies in the Travel & Leisure industry, placing it in the top 44.4%.
Is Huangshan Tourism Development Co's Days Payable too high?
Huangshan Tourism Development Co's current Days Payable of 94.78 is 19% above median its 10-year median of 79.70. Over the past 10 years, this metric has ranged from a low of 46.55 to a high of 116.27. The Travel & Leisure industry median Days Payable is 57.22. Huangshan Tourism Development Co's value of 94.78 is 65.7% above this industry median. Based on the distribution chart, Huangshan Tourism Development Co ranks #346 out of 780 companies in the Travel & Leisure industry, which is above the industry midpoint. Overall, Huangshan Tourism Development Co has a GF Score™ of 94/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Huangshan Tourism Development Co's Days Payable compare to MAR and HLT?
According to the Travel & Leisure industry distribution chart, Huangshan Tourism Development Co ranks #346 out of 780 companies for Days Payable. This puts Huangshan Tourism Development Co in the upper half of its industry. The industry median Days Payable is 57.22. Huangshan Tourism Development Co's value of 94.78 is 65.7% above this benchmark. Historically, Huangshan Tourism Development Co's own Days Payable has ranged from 46.55 to 116.27 over the past decade. While the company's 10-year median is 79.70 vs. the industry median of 57.22, Huangshan Tourism Development Co 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 Travel & Leisure company?
The median Days Payable among Travel & Leisure companies is 57.22, based on 780 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. Huangshan Tourism Development Co's current Days Payable of 94.78 is 65.7% 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 Huangshan Tourism Development Co and its competitors. For the Travel & Leisure industry, the median Days Payable is 57.22 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Huangshan Tourism Development Co's current Days Payable is 94.78, which is 19% above median its own 10-year median of 79.70. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Huangshan Tourism Development Co stock overvalued right now?
Based on GuruFocus' analysis, Huangshan Tourism Development Co (SHSE:600054) is currently considered Modestly Undervalued. The stock's GF Value™ is ¥13.27, compared to a current price of ¥11.03 — trading 16.9% below its estimated fair value. The current Days Payable is 94.78, which is 19% above median its 10-year median of 79.70 and 65.7% above the Travel & Leisure industry median of 57.22. Huangshan Tourism Development Co's overall GF Score™ is 94/100 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 Huangshan Tourism Development Co (SHSE:600054), the current Days Payable is 94.78 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 Huangshan Tourism Development Co (SHSE:600054) Overvalued in 2026?
Based on GuruFocus' analysis, Huangshan Tourism Development Co stock appears to be undervalued.
The current stock price of ¥11.03 is trading 16.9% below its estimated GF Value™ of ¥13.27.
GuruFocus considers Huangshan Tourism Development Co to be Modestly Undervalued.
Key valuation signals for SHSE:600054:
Days Payable: 94.78 (19% above median its 10-year median of 79.70)
GF Value™: ¥13.27 vs. price of ¥11.03 (16.9% below fair value)
Industry Position: 65.7% above the Travel & Leisure median (#346 of 780)
No single metric tells the full story. See the SHSE:600054 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Huangshan Tourism Development Co Business Description
Huangshan Tourism Development Co Ltd is principally engaged in providing travel and hotel services. The Company is also involved in landscape development, cableway passenger transportation and food services.
94GF Score
Get the complete analysis for SHSE:600054
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
SHSE:600054 has been successfully added to your 
