FS Development Investment Holdings (SZSE:300071) Days Payable: 232.07 (As of Jun. 2026) — Near Median

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SZSE:300071 FS Development Investment Holdings SZSE:300071
54 GF Score
Price ¥4.18
GF Value ¥2.93
Valuation Significantly Overvalued
! 3 Warning Signs
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What is FS Development Investment Holdings Days Payable?

FS Development Investment Holdings SZSE:300071 +0.97% 54 Days Payable is 232.07 as of Jun. 2026, which is 6% below its 10-year median of 246.30. GuruFocus rates SZSE:300071 with a GF Score™ of 54/100 and a GF Value™ of ¥2.93 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 913 Media - Diversified companies, FS Development Investment Holdings ranks better than 84.99% on this metric.

FS Development Investment Holdings's average Accounts Payable for the three months ended in Jun. 2026 was ¥403.5 Mil. FS Development Investment Holdings's Cost of Goods Sold for the three months ended in Jun. 2026 was ¥158.7 Mil. Hence, FS Development Investment Holdings's Days Payable for the three months ended in Jun. 2026 was 232.07.

The historical rank and industry rank for FS Development Investment Holdings's Days Payable or its related term are showing as below:

SZSE:300071' s Days Payable Range Over the Past 10 Years
Min: 64.02   Med: 246.3   Max: 344.16
Current: 344.16

During the past 13 years, FS Development Investment Holdings's highest Days Payable was 344.16. The lowest was 64.02. And the median was 246.30.

SZSE:300071's Days Payable is ranked better than
84.99% of 913 companies
in the Media - Diversified industry
Industry Median: 80.37 vs SZSE:300071: 344.16

FS Development Investment Holdings's Days Payable increased from Jun. 2025 (201.38) to Jun. 2026 (232.07). It may suggest that FS Development Investment Holdings delayed paying its suppliers.


FS Development Investment Holdings Days Payable Related Terms


FS Development Investment Holdings Days Payable Historical Data

* Premium members only.

The historical data trend for FS Development Investment Holdings'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.

FS Development Investment Holdings Days Payable Chart

FS Development Investment Holdings 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 280.04 256.53 228.79 266.85 273.23

FS Development Investment Holdings 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 201.38 308.36 453.27 447.82 232.07

SZSE:300071 vs APP, OMC, TTD: Days Payable Comparison

For the Advertising Agencies subindustry, FS Development Investment Holdings'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.


FS Development Investment Holdings Days Payable vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, FS Development Investment Holdings's Days Payable distribution charts can be found below:

* The bar in red indicates where FS Development Investment Holdings's Days Payable falls into.


SZSE:300071
54GF Score
FS Development Investment Holdings SZSE:300071
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

FS Development Investment Holdings 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.

FS Development Investment Holdings'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
=( (661.10775374 + 483.68700013) / 2 ) / 764.6641336*365
=572.397376935 / 764.6641336*365
=273.22

FS Development Investment Holdings'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
=( (404.05488515 + 403.0303521) / 2 ) / 158.6740791*365 / 4
=403.542618625 / 158.6740791*365 / 4
=232.07

* 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 232.07 mean?
FS Development Investment Holdings (SZSE:300071) has a Days Payable of 232.07 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 FS Development Investment Holdings and its competitors. This is near median its historical median of 246.30. Over the past decade, FS Development Investment Holdings' Days Payable has ranged from 64.02 to 344.16. According to the industry distribution chart, FS Development Investment Holdings ranks #137 out of 913 companies in the Media - Diversified industry, placing it in the top 15%.
Is FS Development Investment Holdings' Days Payable too high?
FS Development Investment Holdings' current Days Payable of 232.07 is near median its 10-year median of 246.30. Over the past 10 years, this metric has ranged from a low of 64.02 to a high of 344.16. The Media - Diversified industry median Days Payable is 80.37. FS Development Investment Holdings' value of 232.07 is 188.8% above this industry median. Based on the distribution chart, FS Development Investment Holdings ranks #137 out of 913 companies in the Media - Diversified industry, which is in the top quartile — a strong position relative to peers. Overall, FS Development Investment Holdings has a GF Score™ of 54/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does FS Development Investment Holdings' Days Payable compare to APP and OMC?
According to the Media - Diversified industry distribution chart, FS Development Investment Holdings ranks #137 out of 913 companies for Days Payable. This places FS Development Investment Holdings in the top 15% of its industry — outperforming the majority of peers. The industry median Days Payable is 80.37. FS Development Investment Holdings' value of 232.07 is 188.8% above this benchmark. Historically, FS Development Investment Holdings' own Days Payable has ranged from 64.02 to 344.16 over the past decade. While the company's 10-year median is 246.30 vs. the industry median of 80.37, FS Development Investment Holdings 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 Media - Diversified company?
The median Days Payable among Media - Diversified companies is 80.37, based on 913 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. FS Development Investment Holdings's current Days Payable of 232.07 is 188.8% 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 FS Development Investment Holdings and its competitors. For the Media - Diversified industry, the median Days Payable is 80.37 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. FS Development Investment Holdings's current Days Payable is 232.07, which is near median its own 10-year median of 246.30. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is FS Development Investment Holdings stock overvalued right now?
Based on GuruFocus' analysis, FS Development Investment Holdings (SZSE:300071) is currently considered Significantly Overvalued. The stock's GF Value™ is ¥2.93, compared to a current price of ¥4.18 — trading 42.7% above its estimated fair value. The current Days Payable is 232.07, which is near median its 10-year median of 246.30 and 188.8% above the Media - Diversified industry median of 80.37. FS Development Investment Holdings' overall GF Score™ is 54/100 with 3 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 FS Development Investment Holdings (SZSE:300071), the current Days Payable is 232.07 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 FS Development Investment Holdings (SZSE:300071) Overvalued in 2026?

Based on GuruFocus' analysis, FS Development Investment Holdings stock appears to be overvalued. The current stock price of ¥4.18 is trading 42.7% above its estimated GF Value™ of ¥2.93. GuruFocus considers FS Development Investment Holdings to be Significantly Overvalued.

Key valuation signals for SZSE:300071:

  • Days Payable: 232.07 (near median its 10-year median of 246.30)
  • GF Value™: ¥2.93 vs. price of ¥4.18 (42.7% above fair value)
  • GF Score™: 54/100 with 3 warning signs
  • Industry Position: 188.8% above the Media - Diversified median (#137 of 913)

No single metric tells the full story. See the SZSE:300071 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


FS Development Investment Holdings Business Description

Address Yard 30, Shixing Street, Room 512, Building 8, Shijingshan District, Beijing, CHN, 100005
FS Development Investment Holdings formerly Spearhead Integrated Marketing Communication Group is an offline marketing service provider. It is engaged in public relations advertising, digital marketing, content marketing, big data marketing.
54GF Score

Get the complete analysis for SZSE:300071

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

¥4.18
Price
¥2.93
GF Value