Melco Resorts and Entertainment (STU:MAS) Days Payable: 2.35 (As of Mar. 2026) — Near Median


STU:MAS Melco Resorts and Entertainment Ltd STU:MAS
62 GF Score
Price €4.80
GF Value €11.04
Valuation Possible Value Trap
! 4 Warning Signs
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What is Melco Resorts and Entertainment Days Payable?

Melco Resorts and Entertainment STU:MAS +1.27% 62 Days Payable is 2.35 as of Mar. 2026, which is 8% above its 10-year median of 2.17. GuruFocus rates STU:MAS with a GF Score™ of 62/100 and a GF Value™ of €11.04 (Possible Value Trap). The stock has 4 warning signs investors should review. Among 781 Travel & Leisure companies, Melco Resorts and Entertainment ranks worse than 98.85% on this metric.

Melco Resorts and Entertainment's average Accounts Payable for the three months ended in Mar. 2026 was €19 Mil. Melco Resorts and Entertainment's Cost of Goods Sold for the three months ended in Mar. 2026 was €741 Mil. Hence, Melco Resorts and Entertainment's Days Payable for the three months ended in Mar. 2026 was 2.35.

The historical rank and industry rank for Melco Resorts and Entertainment's Days Payable or its related term are showing as below:

STU:MAS' s Days Payable Range Over the Past 10 Years
Min: 1.3   Med: 2.17   Max: 3.61
Current: 2.13

During the past 13 years, Melco Resorts and Entertainment's highest Days Payable was 3.61. The lowest was 1.30. And the median was 2.17.

STU:MAS's Days Payable is ranked worse than
98.85% of 781 companies
in the Travel & Leisure industry
Industry Median: 56.32 vs STU:MAS: 2.13

Melco Resorts and Entertainment's Days Payable declined from Mar. 2025 (2.61) to Mar. 2026 (2.35). It may suggest that Melco Resorts and Entertainment accelerated paying its suppliers.


Melco Resorts and Entertainment Days Payable Related Terms


Melco Resorts and Entertainment Days Payable Historical Data

* Premium members only.

The historical data trend for Melco Resorts and Entertainment'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.

Melco Resorts and Entertainment Days Payable Chart

Melco Resorts and Entertainment 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 1.77 2.04 1.32 2.21 3.00

Melco Resorts and Entertainment 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 2.61 1.94 1.97 2.41 2.35

STU:MAS vs MCRI, PENN, VAC: Days Payable Comparison

For the Resorts & Casinos subindustry, Melco Resorts and Entertainment'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.


Melco Resorts and Entertainment Days Payable vs Travel & Leisure Industry

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

* The bar in red indicates where Melco Resorts and Entertainment's Days Payable falls into.


STU:MAS
62GF Score
Melco Resorts and Entertainment Ltd STU:MAS
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Melco Resorts and Entertainment 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.

Melco Resorts and Entertainment'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
=( (23.678 + 22.127) / 2 ) / 2789.668*365
=22.9025 / 2789.668*365
=3.00

Melco Resorts and Entertainment'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
=( (22.127 + 16.09) / 2 ) / 740.756*365 / 4
=19.1085 / 740.756*365 / 4
=2.35

* 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 2.35 mean?
Melco Resorts and Entertainment (STU:MAS) has a Days Payable of 2.35 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 Melco Resorts and Entertainment and its competitors. This is near median its historical median of 2.17. Over the past decade, Melco Resorts and Entertainment's Days Payable has ranged from 1.30 to 3.61. According to the industry distribution chart, Melco Resorts and Entertainment ranks #772 out of 781 companies in the Travel & Leisure industry, placing it in the top 98.8%.
Is Melco Resorts and Entertainment's Days Payable too high?
Melco Resorts and Entertainment's current Days Payable of 2.35 is near median its 10-year median of 2.17. Over the past 10 years, this metric has ranged from a low of 1.30 to a high of 3.61. The Travel & Leisure industry median Days Payable is 56.32. Melco Resorts and Entertainment's value of 2.35 is 95.8% below this industry median. Based on the distribution chart, Melco Resorts and Entertainment ranks #772 out of 781 companies in the Travel & Leisure industry, which is in the bottom quartile relative to peers. Overall, Melco Resorts and Entertainment has a GF Score™ of 62/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Melco Resorts and Entertainment's Days Payable compare to MCRI and PENN?
According to the Travel & Leisure industry distribution chart, Melco Resorts and Entertainment ranks #772 out of 781 companies for Days Payable. This places Melco Resorts and Entertainment in the lower half of its industry. The industry median Days Payable is 56.32. Melco Resorts and Entertainment's value of 2.35 is 95.8% below this benchmark. Historically, Melco Resorts and Entertainment's own Days Payable has ranged from 1.30 to 3.61 over the past decade. While the company's 10-year median is 2.17 vs. the industry median of 56.32, Melco Resorts and Entertainment 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 56.32, based on 781 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. Melco Resorts and Entertainment's current Days Payable of 2.35 is 95.8% 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 Melco Resorts and Entertainment and its competitors. For the Travel & Leisure industry, the median Days Payable is 56.32 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Melco Resorts and Entertainment's current Days Payable is 2.35, which is near median its own 10-year median of 2.17. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Melco Resorts and Entertainment stock overvalued right now?
Based on GuruFocus' analysis, Melco Resorts and Entertainment (STU:MAS) is currently considered Possible Value Trap. The stock's GF Value™ is €11.04, compared to a current price of €4.80 — trading 56.5% below its estimated fair value. The current Days Payable is 2.35, which is near median its 10-year median of 2.17 and 95.8% below the Travel & Leisure industry median of 56.32. Melco Resorts and Entertainment's overall GF Score™ is 62/100 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 Melco Resorts and Entertainment (STU:MAS), the current Days Payable is 2.35 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 Melco Resorts and Entertainment (STU:MAS) Overvalued in 2026?

Based on GuruFocus' analysis, Melco Resorts and Entertainment stock appears to be undervalued. The current stock price of €4.80 is trading 56.5% below its estimated GF Value™ of €11.04. GuruFocus considers Melco Resorts and Entertainment to be Possible Value Trap.

Key valuation signals for STU:MAS:

  • Days Payable: 2.35 (near median its 10-year median of 2.17)
  • GF Value™: €11.04 vs. price of €4.80 (56.5% below fair value)
  • GF Score™: 62/100 with 4 warning signs
  • Industry Position: 95.8% below the Travel & Leisure median (#772 of 781)

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


Melco Resorts and Entertainment Business Description

Address 60 Wyndham Street, 38th Floor, The Centrium, Central, Hong Kong, HKG
Melco Resorts & Entertainment is one of only six licensed casino operators in Macao. It operates Altira, a complex focused on premium customers; City of Dreams, an integrated resort in Cotai serving both mass-market and premium patrons; and Mocha Clubs' electronic gaming machines. The company also has a majority interest in Studio City, which opened in 2015. Outside Macao, Melco owns City of Dreams Manila in the Philippines and City of Dreams Mediterranean in Cyprus. The business mix in terms of adjusted EBITDA was about 84% from Macao, with the rest from overseas as of 2025.
62GF Score

Get the complete analysis for STU:MAS

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

€4.80
Price
€11.04
GF Value