TWC Enterprises (STU:4TW) Days Payable: 167.57 (As of Mar. 2026) — 122% 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.

STU:4TW TWC Enterprises Ltd STU:4TW
80 GF Score
Price €17.20
GF Value €12.63
! 8 Warning Signs
View Full Analysis

What is TWC Enterprises Days Payable?

TWC Enterprises STU:4TW +1.78% 80 Days Payable is 167.57 as of Mar. 2026, which is 122% above its 10-year median of 75.58. GuruFocus rates STU:4TW with a GF Score™ of 80/100 and a GF Value™ of €12.63. The stock has 8 warning signs investors should review. Among 780 Travel & Leisure companies, TWC Enterprises ranks better than 76.03% on this metric.

TWC Enterprises's average Accounts Payable for the three months ended in Mar. 2026 was €10.6 Mil. TWC Enterprises's Cost of Goods Sold for the three months ended in Mar. 2026 was €5.8 Mil. Hence, TWC Enterprises's Days Payable for the three months ended in Mar. 2026 was 167.57.

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

STU:4TW' s Days Payable Range Over the Past 10 Years
Min: 47.6   Med: 75.58   Max: 130.79
Current: 130.79

During the past 13 years, TWC Enterprises's highest Days Payable was 130.79. The lowest was 47.60. And the median was 75.58.

STU:4TW's Days Payable is ranked better than
76.03% of 780 companies
in the Travel & Leisure industry
Industry Median: 57.215 vs STU:4TW: 130.79

TWC Enterprises's Days Payable increased from Mar. 2025 (113.84) to Mar. 2026 (167.57). It may suggest that TWC Enterprises delayed paying its suppliers.


TWC Enterprises Days Payable Historical Data

* Premium members only.

The historical data trend for TWC Enterprises'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.

TWC Enterprises Days Payable Chart

TWC Enterprises 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 48.25 97.34 47.98 53.23 116.89

TWC Enterprises 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 113.84 125.59 143.08 102.00 167.57

STU:4TW vs AS, HAS, LTH: Days Payable Comparison

For the Leisure subindustry, TWC Enterprises'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.


TWC Enterprises Days Payable vs Travel & Leisure Industry

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

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


STU:4TW
80GF Score
TWC Enterprises Ltd STU:4TW
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

TWC Enterprises 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.

TWC Enterprises'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
=( (9.635 + 10.307) / 2 ) / 31.135*365
=9.971 / 31.135*365
=116.89

TWC Enterprises'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
=( (10.307 + 10.91) / 2 ) / 5.777*365 / 4
=10.6085 / 5.777*365 / 4
=167.57

* 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 167.57 mean?
TWC Enterprises (STU:4TW) has a Days Payable of 167.57 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 TWC Enterprises and its competitors. This is 122% above median its historical median of 75.58. Over the past decade, TWC Enterprises' Days Payable has ranged from 47.60 to 130.79. According to the industry distribution chart, TWC Enterprises ranks #187 out of 780 companies in the Travel & Leisure industry, placing it in the top 24%.
Is TWC Enterprises' Days Payable too high?
TWC Enterprises' current Days Payable of 167.57 is 122% above median its 10-year median of 75.58. Over the past 10 years, this metric has ranged from a low of 47.60 to a high of 130.79. The Travel & Leisure industry median Days Payable is 57.22. TWC Enterprises' value of 167.57 is 192.9% above this industry median. Based on the distribution chart, TWC Enterprises ranks #187 out of 780 companies in the Travel & Leisure industry, which is in the top quartile — a strong position relative to peers. Overall, TWC Enterprises has a GF Score™ of 80/100, reflecting its overall financial health beyond just this single metric.
How does TWC Enterprises' Days Payable compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, TWC Enterprises ranks #187 out of 780 companies for Days Payable. This places TWC Enterprises in the top 24% of its industry — outperforming the majority of peers. The industry median Days Payable is 57.22. TWC Enterprises' value of 167.57 is 192.9% above this benchmark. Historically, TWC Enterprises' own Days Payable has ranged from 47.60 to 130.79 over the past decade. While the company's 10-year median is 75.58 vs. the industry median of 57.22, TWC Enterprises 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. TWC Enterprises's current Days Payable of 167.57 is 192.9% 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 TWC Enterprises 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. TWC Enterprises's current Days Payable is 167.57, which is 122% above median its own 10-year median of 75.58. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is TWC Enterprises stock overvalued right now?
TWC Enterprises (STU:4TW) has a current Days Payable of 167.57. The stock's GF Value™ is €12.63, compared to a current price of €17.20 — trading 36.2% above its estimated fair value. The current Days Payable is 167.57, which is 122% above median its 10-year median of 75.58 and 192.9% above the Travel & Leisure industry median of 57.22. TWC Enterprises' overall GF Score™ is 80/100 with 8 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 TWC Enterprises (STU:4TW), the current Days Payable is 167.57 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 TWC Enterprises (STU:4TW) Overvalued in 2026?

Based on GuruFocus' analysis, TWC Enterprises stock appears to be overvalued. The current stock price of €17.20 is trading 36.2% above its estimated GF Value™ of €12.63.

Key valuation signals for STU:4TW:

  • Days Payable: 167.57 (122% above median its 10-year median of 75.58)
  • GF Value™: €12.63 vs. price of €17.20 (36.2% above fair value)
  • GF Score™: 80/100 with 8 warning signs
  • Industry Position: 192.9% above the Travel & Leisure median (#187 of 780)

No single metric tells the full story. See the STU:4TW stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


TWC Enterprises Business Description

Other Exchanges CLKXF:USATWC:Canada
Address 15675 Dufferin Street, King City, ON, CAN, L7B 1K5
TWC Enterprises Ltd is a leisure services provider in Canada. Its core business is Golf club operations under the brand name ClubLink One Membership More Golf. The company's geographical segment includes Canadian golf club operations and United States golf club operations. It generates maximum revenue from the Canadian golf club operation segment.
80GF Score

Get the complete analysis for STU:4TW

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

€17.20
Price
€12.63
GF Value