China Tourism And Culture Investment Group Co (SHSE:600358) Days Payable: 7.21 (As of Mar. 2026) — 80% Below Median


SHSE:600358 China Tourism And Culture Investment Group Co Ltd SHSE:600358
48 GF Score
Price ¥5.26
GF Value ¥4.63
Valuation Modestly Overvalued
! 7 Warning Signs
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What is China Tourism And Culture Investment Group Co Days Payable?

China Tourism And Culture Investment Group Co SHSE:600358 +1.35% 48 Days Payable is 7.21 as of Mar. 2026, which is 80% below its 10-year median of 36.05. GuruFocus rates SHSE:600358 with a GF Score™ of 48/100 and a GF Value™ of ¥4.63 (Modestly Overvalued). The stock has 7 warning signs investors should review. Among 780 Travel & Leisure companies, China Tourism And Culture Investment Group Co ranks worse than 93.72% on this metric.

China Tourism And Culture Investment Group Co's average Accounts Payable for the three months ended in Mar. 2026 was ¥10.4 Mil. China Tourism And Culture Investment Group Co's Cost of Goods Sold for the three months ended in Mar. 2026 was ¥131.1 Mil. Hence, China Tourism And Culture Investment Group Co's Days Payable for the three months ended in Mar. 2026 was 7.21.

The historical rank and industry rank for China Tourism And Culture Investment Group Co's Days Payable or its related term are showing as below:

SHSE:600358' s Days Payable Range Over the Past 10 Years
Min: 8.74   Med: 36.05   Max: 75.02
Current: 9.49

During the past 13 years, China Tourism And Culture Investment Group Co's highest Days Payable was 75.02. The lowest was 8.74. And the median was 36.05.

SHSE:600358's Days Payable is ranked worse than
93.72% of 780 companies
in the Travel & Leisure industry
Industry Median: 57.215 vs SHSE:600358: 9.49

China Tourism And Culture Investment Group Co's Days Payable declined from Mar. 2025 (12.59) to Mar. 2026 (7.21). It may suggest that China Tourism And Culture Investment Group Co accelerated paying its suppliers.


China Tourism And Culture Investment Group Co Days Payable Related Terms


China Tourism And Culture Investment Group Co Days Payable Historical Data

* Premium members only.

The historical data trend for China Tourism And Culture Investment Group Co'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.

China Tourism And Culture Investment Group Co Days Payable Chart

China Tourism And Culture Investment Group Co 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 15.67 20.37 23.53 25.54 8.74

China Tourism And Culture Investment Group Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 12.59 11.71 9.56 10.19 7.21

SHSE:600358 vs AS, HAS, LTH: Days Payable Comparison

For the Leisure subindustry, China Tourism And Culture Investment Group 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.


China Tourism And Culture Investment Group Co Days Payable vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, China Tourism And Culture Investment Group Co's Days Payable distribution charts can be found below:

* The bar in red indicates where China Tourism And Culture Investment Group Co's Days Payable falls into.


SHSE:600358
48GF Score
China Tourism And Culture Investment Group Co Ltd SHSE:600358
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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China Tourism And Culture Investment Group 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.

China Tourism And Culture Investment Group Co'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
=( (10.018 + 9.423) / 2 ) / 405.758*365
=9.7205 / 405.758*365
=8.74

China Tourism And Culture Investment Group Co's Days Payable for the quarter that ended in Mar. 2026 is calculated as:

Days Payable (Q: Mar. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Dec. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (9.423 + 11.308) / 2 ) / 131.123*365 / 4
=10.3655 / 131.123*365 / 4
=7.21

* 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 7.21 mean?
China Tourism And Culture Investment Group Co (SHSE:600358) has a Days Payable of 7.21 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 China Tourism And Culture Investment Group Co and its competitors. This is 80% below median its historical median of 36.05. Over the past decade, China Tourism And Culture Investment Group Co's Days Payable has ranged from 8.74 to 75.02. According to the industry distribution chart, China Tourism And Culture Investment Group Co ranks #731 out of 780 companies in the Travel & Leisure industry, placing it in the top 93.7%.
Is China Tourism And Culture Investment Group Co's Days Payable too high?
China Tourism And Culture Investment Group Co's current Days Payable of 7.21 is 80% below median its 10-year median of 36.05. Over the past 10 years, this metric has ranged from a low of 8.74 to a high of 75.02. The Travel & Leisure industry median Days Payable is 57.22. China Tourism And Culture Investment Group Co's value of 7.21 is 87.4% below this industry median. Based on the distribution chart, China Tourism And Culture Investment Group Co ranks #731 out of 780 companies in the Travel & Leisure industry, which is in the bottom quartile relative to peers. Overall, China Tourism And Culture Investment Group Co has a GF Score™ of 48/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does China Tourism And Culture Investment Group Co's Days Payable compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, China Tourism And Culture Investment Group Co ranks #731 out of 780 companies for Days Payable. This places China Tourism And Culture Investment Group Co in the lower half of its industry. The industry median Days Payable is 57.22. China Tourism And Culture Investment Group Co's value of 7.21 is 87.4% below this benchmark. Historically, China Tourism And Culture Investment Group Co's own Days Payable has ranged from 8.74 to 75.02 over the past decade. While the company's 10-year median is 36.05 vs. the industry median of 57.22, China Tourism And Culture Investment Group Co 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 57.22, 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. China Tourism And Culture Investment Group Co's current Days Payable of 7.21 is 87.4% 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 China Tourism And Culture Investment Group 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. China Tourism And Culture Investment Group Co's current Days Payable is 7.21, which is 80% below median its own 10-year median of 36.05. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Tourism And Culture Investment Group Co stock overvalued right now?
Based on GuruFocus' analysis, China Tourism And Culture Investment Group Co (SHSE:600358) is currently considered Modestly Overvalued. The stock's GF Value™ is ¥4.63, compared to a current price of ¥5.26 — trading 13.6% above its estimated fair value. The current Days Payable is 7.21, which is 80% below median its 10-year median of 36.05 and 87.4% below the Travel & Leisure industry median of 57.22. China Tourism And Culture Investment Group Co's overall GF Score™ is 48/100 with 7 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 China Tourism And Culture Investment Group Co (SHSE:600358), the current Days Payable is 7.21 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 China Tourism And Culture Investment Group Co (SHSE:600358) Overvalued in 2026?

Based on GuruFocus' analysis, China Tourism And Culture Investment Group Co stock appears to be overvalued. The current stock price of ¥5.26 is trading 13.6% above its estimated GF Value™ of ¥4.63. GuruFocus considers China Tourism And Culture Investment Group Co to be Modestly Overvalued.

Key valuation signals for SHSE:600358:

  • Days Payable: 7.21 (80% below median its 10-year median of 36.05)
  • GF Value™: ¥4.63 vs. price of ¥5.26 (13.6% above fair value)
  • GF Score™: 48/100 with 7 warning signs
  • Industry Position: 87.4% below the Travel & Leisure median (#731 of 780)

No single metric tells the full story. See the SHSE:600358 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China Tourism And Culture Investment Group Co Business Description

Address No. 169 Fuzhou Road, 19th Floor, Jianglv Industrial Building, Donghu District, Jiangxi Province, Nanchang, CHN, 330038
China Tourism And Culture Investment Group Co Ltd is in the development and operation of water sports and marine leisure tourism, the planning and construction of sports and entertainment characteristic towns, youth sports training, sports equipment/sports apparel trade, internet marketing, and integrated marketing of commercial real estate IP, etc.
48GF Score

Get the complete analysis for SHSE:600358

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

¥5.26
Price
¥4.63
GF Value