Henan Rebecca Hair Products Co (SHSE:600439) Days Payable: 54.17 (As of Mar. 2026) — 150% Above Median


SHSE:600439 Henan Rebecca Hair Products Co Ltd SHSE:600439
52 GF Score
Price ¥2.11
GF Value ¥2.87
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Henan Rebecca Hair Products Co Days Payable?

Henan Rebecca Hair Products Co SHSE:600439 -1.40% 52 Days Payable is 54.17 as of Mar. 2026, which is 150% above its 10-year median of 21.71. GuruFocus rates SHSE:600439 with a GF Score™ of 52/100 and a GF Value™ of ¥2.87 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 1,881 Consumer Packaged Goods companies, Henan Rebecca Hair Products Co ranks worse than 56.03% on this metric.

Henan Rebecca Hair Products Co's average Accounts Payable for the three months ended in Mar. 2026 was ¥110 Mil. Henan Rebecca Hair Products Co's Cost of Goods Sold for the three months ended in Mar. 2026 was ¥185 Mil. Hence, Henan Rebecca Hair Products Co's Days Payable for the three months ended in Mar. 2026 was 54.17.

The historical rank and industry rank for Henan Rebecca Hair Products Co's Days Payable or its related term are showing as below:

SHSE:600439' s Days Payable Range Over the Past 10 Years
Min: 11.49   Med: 21.71   Max: 45.81
Current: 39.01

During the past 13 years, Henan Rebecca Hair Products Co's highest Days Payable was 45.81. The lowest was 11.49. And the median was 21.71.

SHSE:600439's Days Payable is ranked worse than
56.03% of 1881 companies
in the Consumer Packaged Goods industry
Industry Median: 43.96 vs SHSE:600439: 39.01

Henan Rebecca Hair Products Co's Days Payable increased from Mar. 2025 (39.92) to Mar. 2026 (54.17). It may suggest that Henan Rebecca Hair Products Co delayed paying its suppliers.


Henan Rebecca Hair Products Co Days Payable Historical Data

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The historical data trend for Henan Rebecca Hair Products 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.

Henan Rebecca Hair Products Co Days Payable Chart

Henan Rebecca Hair Products 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 21.24 22.15 20.69 30.64 45.81

Henan Rebecca Hair Products 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 39.92 32.65 36.01 35.92 54.17

SHSE:600439 vs PG, CL, KVUE: Days Payable Comparison

For the Household & Personal Products subindustry, Henan Rebecca Hair Products 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.


Henan Rebecca Hair Products Co Days Payable vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Henan Rebecca Hair Products Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Henan Rebecca Hair Products Co's Days Payable falls into.


SHSE:600439
52GF Score
Henan Rebecca Hair Products Co Ltd SHSE:600439
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Henan Rebecca Hair Products 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.

Henan Rebecca Hair Products 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
=( (89.94 + 115.019) / 2 ) / 816.596*365
=102.4795 / 816.596*365
=45.81

Henan Rebecca Hair Products 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
=( (115.019 + 104.1) / 2 ) / 184.571*365 / 4
=109.5595 / 184.571*365 / 4
=54.17

* 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 54.17 mean?
Henan Rebecca Hair Products Co (SHSE:600439) has a Days Payable of 54.17 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 Henan Rebecca Hair Products Co and its competitors. This is 150% above median its historical median of 21.71. Over the past decade, Henan Rebecca Hair Products Co's Days Payable has ranged from 11.49 to 45.81. According to the industry distribution chart, Henan Rebecca Hair Products Co ranks #1054 out of 1881 companies in the Consumer Packaged Goods industry, placing it in the top 56%.
Is Henan Rebecca Hair Products Co's Days Payable too high?
Henan Rebecca Hair Products Co's current Days Payable of 54.17 is 150% above median its 10-year median of 21.71. Over the past 10 years, this metric has ranged from a low of 11.49 to a high of 45.81. The Consumer Packaged Goods industry median Days Payable is 43.96. Henan Rebecca Hair Products Co's value of 54.17 is 23.2% above this industry median. Based on the distribution chart, Henan Rebecca Hair Products Co ranks #1054 out of 1881 companies in the Consumer Packaged Goods industry, which is below the industry midpoint. Overall, Henan Rebecca Hair Products Co has a GF Score™ of 52/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Henan Rebecca Hair Products Co's Days Payable compare to PG and CL?
According to the Consumer Packaged Goods industry distribution chart, Henan Rebecca Hair Products Co ranks #1054 out of 1881 companies for Days Payable. This places Henan Rebecca Hair Products Co in the lower half of its industry. The industry median Days Payable is 43.96. Henan Rebecca Hair Products Co's value of 54.17 is 23.2% above this benchmark. Historically, Henan Rebecca Hair Products Co's own Days Payable has ranged from 11.49 to 45.81 over the past decade. While the company's 10-year median is 21.71 vs. the industry median of 43.96, Henan Rebecca Hair Products 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 Consumer Packaged Goods company?
The median Days Payable among Consumer Packaged Goods companies is 43.96, based on 1,881 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. Henan Rebecca Hair Products Co's current Days Payable of 54.17 is 23.2% 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 Henan Rebecca Hair Products Co and its competitors. For the Consumer Packaged Goods industry, the median Days Payable is 43.96 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Henan Rebecca Hair Products Co's current Days Payable is 54.17, which is 150% above median its own 10-year median of 21.71. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Henan Rebecca Hair Products Co stock overvalued right now?
Based on GuruFocus' analysis, Henan Rebecca Hair Products Co (SHSE:600439) is currently considered Modestly Undervalued. The stock's GF Value™ is ¥2.87, compared to a current price of ¥2.11 — trading 26.5% below its estimated fair value. The current Days Payable is 54.17, which is 150% above median its 10-year median of 21.71 and 23.2% above the Consumer Packaged Goods industry median of 43.96. Henan Rebecca Hair Products Co's overall GF Score™ is 52/100 with 4 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 Henan Rebecca Hair Products Co (SHSE:600439), the current Days Payable is 54.17 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 Henan Rebecca Hair Products Co (SHSE:600439) Overvalued in 2026?

Based on GuruFocus' analysis, Henan Rebecca Hair Products Co stock appears to be undervalued. The current stock price of ¥2.11 is trading 26.5% below its estimated GF Value™ of ¥2.87. GuruFocus considers Henan Rebecca Hair Products Co to be Modestly Undervalued.

Key valuation signals for SHSE:600439:

  • Days Payable: 54.17 (150% above median its 10-year median of 21.71)
  • GF Value™: ¥2.87 vs. price of ¥2.11 (26.5% below fair value)
  • GF Score™: 52/100 with 4 warning signs
  • Industry Position: 23.2% above the Consumer Packaged Goods median (#1054 of 1881)

No single metric tells the full story. See the SHSE:600439 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Henan Rebecca Hair Products Co Business Description

Address No. 666 Rebecca Avenue, Shangji Industrial Agglomeration District, Jian'an District, Henan Province, Xuchang, CHN, 461100
Henan Rebecca Hair Products Co Ltd is engaged in the production and sale of hairsprings, such as craft clockwork, chemical fiber hair, women's wigs, and hair. The company's main products include six categories: craft springs, chemical fiber springs, human hair wigs, chemical fiber wigs, training heads, composite fiber materials (fiber hair), etc. It has independent brands such as "Rebecca", "Sleek", "NOBLE", "JOEDIR", "Magic", "QVR".
52GF Score

Get the complete analysis for SHSE:600439

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

¥2.11
Price
¥2.87
GF Value