Dayu Irrigation Group Co (SZSE:300021) Days Payable: 391.90 (As of Jun. 2026) — 82% Above Median

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SZSE:300021 Dayu Irrigation Group Co Ltd SZSE:300021
65 GF Score
Price ¥3.94
GF Value ¥5.21
Valuation Modestly Undervalued
! 11 Warning Signs
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What is Dayu Irrigation Group Co Days Payable?

Dayu Irrigation Group Co SZSE:300021 +1.81% 65 Days Payable is 391.90 as of Jun. 2026, which is 82% above its 10-year median of 215.20. GuruFocus rates SZSE:300021 with a GF Score™ of 65/100 and a GF Value™ of ¥5.21 (Modestly Undervalued). The stock has 11 warning signs investors should review. Among 479 Utilities - Regulated companies, Dayu Irrigation Group Co ranks better than 91.65% on this metric.

Dayu Irrigation Group Co's average Accounts Payable for the three months ended in Jun. 2026 was ¥3,505 Mil. Dayu Irrigation Group Co's Cost of Goods Sold for the three months ended in Jun. 2026 was ¥816 Mil. Hence, Dayu Irrigation Group Co's Days Payable for the three months ended in Jun. 2026 was 391.90.

The historical rank and industry rank for Dayu Irrigation Group Co's Days Payable or its related term are showing as below:

SZSE:300021' s Days Payable Range Over the Past 10 Years
Min: 149.4   Med: 215.2   Max: 439.39
Current: 388.67

During the past 13 years, Dayu Irrigation Group Co's highest Days Payable was 439.39. The lowest was 149.40. And the median was 215.20.

SZSE:300021's Days Payable is ranked better than
91.65% of 479 companies
in the Utilities - Regulated industry
Industry Median: 69.82 vs SZSE:300021: 388.67

Dayu Irrigation Group Co's Days Payable declined from Jun. 2025 (426.95) to Jun. 2026 (391.90). It may suggest that Dayu Irrigation Group Co accelerated paying its suppliers.


Dayu Irrigation Group Co Days Payable Historical Data

* Premium members only.

The historical data trend for Dayu Irrigation 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.

Dayu Irrigation Group Co Days Payable Chart

Dayu Irrigation 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 165.08 214.00 271.21 263.90 400.88

Dayu Irrigation Group Co Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 426.95 399.95 217.39 695.05 391.90

SZSE:300021 vs AWK, WTRG, AWR: Days Payable Comparison

For the Utilities - Regulated Water subindustry, Dayu Irrigation 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.


Dayu Irrigation Group Co Days Payable vs Utilities - Regulated Industry

For the Utilities - Regulated industry and Utilities sector, Dayu Irrigation Group Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Dayu Irrigation Group Co's Days Payable falls into.


SZSE:300021
65GF Score
Dayu Irrigation Group Co Ltd SZSE:300021
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Dayu Irrigation 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.

Dayu Irrigation 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
=( (3067.97695517 + 3562.8052988) / 2 ) / 3018.63256244*365
=3315.391126985 / 3018.63256244*365
=400.88

Dayu Irrigation Group Co's Days Payable for the quarter that ended in Jun. 2026 is calculated as:

Days Payable (Q: Jun. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Mar. 2026 ) + Accounts Payable (Q: Jun. 2026 )) / count ) / Cost of Goods Sold (Q: Jun. 2026 )*Days in Period
=( (3533.69302477 + 3476.30311122) / 2 ) / 816.098253235*365 / 4
=3504.998067995 / 816.098253235*365 / 4
=391.90

* 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 391.90 mean?
Dayu Irrigation Group Co (SZSE:300021) has a Days Payable of 391.90 as of Jun. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Dayu Irrigation Group Co and its competitors. This is 82% above median its historical median of 215.20. Over the past decade, Dayu Irrigation Group Co's Days Payable has ranged from 149.40 to 439.39. According to the industry distribution chart, Dayu Irrigation Group Co ranks #40 out of 479 companies in the Utilities - Regulated industry, placing it in the top 8.4%.
Is Dayu Irrigation Group Co's Days Payable too high?
Dayu Irrigation Group Co's current Days Payable of 391.90 is 82% above median its 10-year median of 215.20. Over the past 10 years, this metric has ranged from a low of 149.40 to a high of 439.39. The Utilities - Regulated industry median Days Payable is 69.82. Dayu Irrigation Group Co's value of 391.90 is 461.3% above this industry median. Based on the distribution chart, Dayu Irrigation Group Co ranks #40 out of 479 companies in the Utilities - Regulated industry, which is in the top quartile — a strong position relative to peers. Overall, Dayu Irrigation Group Co has a GF Score™ of 65/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Dayu Irrigation Group Co's Days Payable compare to AWK and WTRG?
According to the Utilities - Regulated industry distribution chart, Dayu Irrigation Group Co ranks #40 out of 479 companies for Days Payable. This places Dayu Irrigation Group Co in the top 8% of its industry — outperforming the majority of peers. The industry median Days Payable is 69.82. Dayu Irrigation Group Co's value of 391.90 is 461.3% above this benchmark. Historically, Dayu Irrigation Group Co's own Days Payable has ranged from 149.40 to 439.39 over the past decade. While the company's 10-year median is 215.20 vs. the industry median of 69.82, Dayu Irrigation Group 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 an Utilities - Regulated company?
The median Days Payable among Utilities - Regulated companies is 69.82, based on 479 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. Dayu Irrigation Group Co's current Days Payable of 391.90 is 461.3% 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 Dayu Irrigation Group Co and its competitors. For the Utilities - Regulated industry, the median Days Payable is 69.82 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Dayu Irrigation Group Co's current Days Payable is 391.90, which is 82% above median its own 10-year median of 215.20. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Dayu Irrigation Group Co stock overvalued right now?
Based on GuruFocus' analysis, Dayu Irrigation Group Co (SZSE:300021) is currently considered Modestly Undervalued. The stock's GF Value™ is ¥5.21, compared to a current price of ¥3.94 — trading 24.4% below its estimated fair value. The current Days Payable is 391.90, which is 82% above median its 10-year median of 215.20 and 461.3% above the Utilities - Regulated industry median of 69.82. Dayu Irrigation Group Co's overall GF Score™ is 65/100 with 11 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 Dayu Irrigation Group Co (SZSE:300021), the current Days Payable is 391.90 as of Jun. 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 Dayu Irrigation Group Co (SZSE:300021) Overvalued in 2026?

Based on GuruFocus' analysis, Dayu Irrigation Group Co stock appears to be undervalued. The current stock price of ¥3.94 is trading 24.4% below its estimated GF Value™ of ¥5.21. GuruFocus considers Dayu Irrigation Group Co to be Modestly Undervalued.

Key valuation signals for SZSE:300021:

  • Days Payable: 391.90 (82% above median its 10-year median of 215.20)
  • GF Value™: ¥5.21 vs. price of ¥3.94 (24.4% below fair value)
  • GF Score™: 65/100 with 11 warning signs
  • Industry Position: 461.3% above the Utilities - Regulated median (#40 of 479)

No single metric tells the full story. See the SZSE:300021 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Dayu Irrigation Group Co Business Description

Address No. 290, Jiefang Road, Gansu Province, Jiuquan, CHN, 735009
Dayu Irrigation Group Co Ltd is engaged in environmental governance, rural sewage treatment, non-point source pollution control and various agricultural water conservancy infrastructure operations. Its solutions are Model innovation, Smart Manufacturing, and Smart Water Conservancy.
65GF Score

Get the complete analysis for SZSE:300021

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

¥3.94
Price
¥5.21
GF Value