China Foods (STU:CFH) Days Payable: 34.00 (As of Dec. 2025) — 51% Above Median


STU:CFH China Foods Ltd STU:CFH
53 GF Score
Price €0.32
GF Value €0.34
Valuation Fairly Valued
! 1 Warning Sign
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What is China Foods Days Payable?

China Foods STU:CFH -3.05% 53 Days Payable is 34.00 as of Dec. 2025, which is 51% above its 10-year median of 22.54. GuruFocus rates STU:CFH with a GF Score™ of 53/100 and a GF Value™ of €0.34 (Fairly Valued). The stock has 1 warning sign investors should review. Among 114 Beverages - Non-Alcoholic companies, China Foods ranks worse than 88.6% on this metric.

China Foods's average Accounts Payable for the six months ended in Dec. 2025 was €142 Mil. China Foods's Cost of Goods Sold for the six months ended in Dec. 2025 was €762 Mil. Hence, China Foods's Days Payable for the six months ended in Dec. 2025 was 34.00.

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

STU:CFH' s Days Payable Range Over the Past 10 Years
Min: 14.31   Med: 22.54   Max: 63.22
Current: 27.41

During the past 13 years, China Foods's highest Days Payable was 63.22. The lowest was 14.31. And the median was 22.54.

STU:CFH's Days Payable is ranked worse than
88.6% of 114 companies
in the Beverages - Non-Alcoholic industry
Industry Median: 58.47 vs STU:CFH: 27.41

China Foods's Days Payable increased from Dec. 2024 (26.91) to Dec. 2025 (34.00). It may suggest that China Foods delayed paying its suppliers.


China Foods Days Payable Historical Data

* Premium members only.

The historical data trend for China Foods'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 Foods Days Payable Chart

China Foods 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 13.82 15.95 19.71 21.33 25.03

China Foods Semi-Annual Data
Jun16 Dec16 Jun17 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 Premium Member Only Premium Member Only Premium Member Only 29.78 21.55 26.91 26.24 34.00

STU:CFH vs KO, PEP, MNST: Days Payable Comparison

For the Beverages - Non-Alcoholic subindustry, China Foods'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 Foods Days Payable vs Beverages - Non-Alcoholic Industry

For the Beverages - Non-Alcoholic industry and Consumer Defensive sector, China Foods's Days Payable distribution charts can be found below:

* The bar in red indicates where China Foods's Days Payable falls into.


STU:CFH
53GF Score
China Foods Ltd STU:CFH
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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China Foods 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 Foods'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
=( (105.492 + 125.46) / 2 ) / 1683.869*365
=115.476 / 1683.869*365
=25.03

China Foods'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
=( (158.512 + 125.46) / 2 ) / 762.066*365 / 2
=141.986 / 762.066*365 / 2
=34.00

* 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 34.00 mean?
China Foods (STU:CFH) has a Days Payable of 34.00 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 China Foods and its competitors. This is 51% above median its historical median of 22.54. Over the past decade, China Foods' Days Payable has ranged from 14.31 to 63.22. According to the industry distribution chart, China Foods ranks #101 out of 114 companies in the Beverages - Non-Alcoholic industry, placing it in the top 88.6%.
Is China Foods' Days Payable too high?
China Foods' current Days Payable of 34.00 is 51% above median its 10-year median of 22.54. Over the past 10 years, this metric has ranged from a low of 14.31 to a high of 63.22. The Beverages - Non-Alcoholic industry median Days Payable is 58.47. China Foods' value of 34.00 is 41.9% below this industry median. Based on the distribution chart, China Foods ranks #101 out of 114 companies in the Beverages - Non-Alcoholic industry, which is in the bottom quartile relative to peers. Overall, China Foods has a GF Score™ of 53/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does China Foods' Days Payable compare to KO and PEP?
According to the Beverages - Non-Alcoholic industry distribution chart, China Foods ranks #101 out of 114 companies for Days Payable. This places China Foods in the lower half of its industry. The industry median Days Payable is 58.47. China Foods' value of 34.00 is 41.9% below this benchmark. Historically, China Foods' own Days Payable has ranged from 14.31 to 63.22 over the past decade. While the company's 10-year median is 22.54 vs. the industry median of 58.47, China Foods 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 Beverages - Non-Alcoholic company?
The median Days Payable among Beverages - Non-Alcoholic companies is 58.47, based on 114 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 Foods's current Days Payable of 34.00 is 41.9% 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 Foods and its competitors. For the Beverages - Non-Alcoholic industry, the median Days Payable is 58.47 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Foods's current Days Payable is 34.00, which is 51% above median its own 10-year median of 22.54. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Foods stock overvalued right now?
Based on GuruFocus' analysis, China Foods (STU:CFH) is currently considered Fairly Valued. The stock's GF Value™ is €0.34, compared to a current price of €0.32 — trading 6.5% below its estimated fair value. The current Days Payable is 34.00, which is 51% above median its 10-year median of 22.54 and 41.9% below the Beverages - Non-Alcoholic industry median of 58.47. China Foods' overall GF Score™ is 53/100 with 1 warning sign 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 Foods (STU:CFH), the current Days Payable is 34.00 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 China Foods (STU:CFH) Overvalued in 2026?

Based on GuruFocus' analysis, China Foods stock appears to be undervalued. The current stock price of €0.32 is trading 6.5% below its estimated GF Value™ of €0.34. GuruFocus considers China Foods to be Fairly Valued.

Key valuation signals for STU:CFH:

  • Days Payable: 34.00 (51% above median its 10-year median of 22.54)
  • GF Value™: €0.34 vs. price of €0.32 (6.5% below fair value)
  • GF Score™: 53/100 with 1 warning sign
  • Industry Position: 41.9% below the Beverages - Non-Alcoholic median (#101 of 114)

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


China Foods Business Description

Address 262 Gloucester Road, 33rd Floor, COFCO Tower, Causeway Bay, Hong Kong, HKG
China Foods Ltd is an investment holding company that operates in the beverage business. It offers twenty-four brands of products in ten types of beverages which include sparkling drink, juice, water, milk drink, energy drink, tea, coffee, functional nutrition drink, sports drink, plant-based protein drink, and alcoholic drink.
53GF Score

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

€0.32
Price
€0.34
GF Value