TGASF (Towngas Smart Energy Co) Days Payable: 49.85 (As of Dec. 2025) — Near Median


TGASF Towngas Smart Energy Co Ltd TGASF
52 GF Score
Price $0.43
GF Value $0.42
Valuation Fairly Valued
! 6 Warning Signs
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What is Towngas Smart Energy Co Days Payable?

Towngas Smart Energy Co TGASF -15.69% 52 Days Payable is 49.85 as of Dec. 2025, which is 3% below its 10-year median of 51.28. GuruFocus rates TGASF with a GF Score™ of 52/100 and a GF Value™ of $0.42 (Fairly Valued). The stock has 6 warning signs investors should review. Among 481 Utilities - Regulated companies, Towngas Smart Energy Co ranks worse than 63.41% on this metric.

Towngas Smart Energy Co's average Accounts Payable for the six months ended in Dec. 2025 was $279 Mil. Towngas Smart Energy Co's Cost of Goods Sold for the six months ended in Dec. 2025 was $1,020 Mil. Hence, Towngas Smart Energy Co's Days Payable for the six months ended in Dec. 2025 was 49.85.

The historical rank and industry rank for Towngas Smart Energy Co's Days Payable or its related term are showing as below:

TGASF' s Days Payable Range Over the Past 10 Years
Min: 38.48   Med: 51.28   Max: 84.11
Current: 51.53

During the past 13 years, Towngas Smart Energy Co's highest Days Payable was 84.11. The lowest was 38.48. And the median was 51.28.

TGASF's Days Payable is ranked worse than
63.41% of 481 companies
in the Utilities - Regulated industry
Industry Median: 70.61 vs TGASF: 51.53

Towngas Smart Energy Co's Days Payable declined from Dec. 2024 (54.57) to Dec. 2025 (49.85). It may suggest that Towngas Smart Energy Co accelerated paying its suppliers.


Towngas Smart Energy Co Days Payable Historical Data

* Premium members only.

The historical data trend for Towngas Smart Energy 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.

Towngas Smart Energy Co Days Payable Chart

Towngas Smart Energy 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 44.88 38.45 46.19 51.85 50.19

Towngas Smart Energy Co 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 45.98 51.96 54.57 54.59 49.85

TGASF vs ATO, NI: Days Payable Comparison

For the Utilities - Regulated Gas subindustry, Towngas Smart Energy 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.


Towngas Smart Energy Co Days Payable vs Utilities - Regulated Industry

For the Utilities - Regulated industry and Utilities sector, Towngas Smart Energy Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Towngas Smart Energy Co's Days Payable falls into.


TGASF
52GF Score
Towngas Smart Energy Co Ltd TGASF
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Towngas Smart Energy 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.

Towngas Smart Energy 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
=( (305.144 + 256.504) / 2 ) / 2042.417*365
=280.824 / 2042.417*365
=50.19

Towngas Smart Energy Co'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
=( (300.981 + 256.504) / 2 ) / 1020.479*365 / 2
=278.7425 / 1020.479*365 / 2
=49.85

* 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 49.85 mean?
Towngas Smart Energy Co (TGASF) has a Days Payable of 49.85 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 Towngas Smart Energy Co and its competitors. This is near median its historical median of 51.28. Over the past decade, Towngas Smart Energy Co's Days Payable has ranged from 38.48 to 84.11. According to the industry distribution chart, Towngas Smart Energy Co ranks #305 out of 481 companies in the Utilities - Regulated industry, placing it in the top 63.4%.
Is Towngas Smart Energy Co's Days Payable too high?
Towngas Smart Energy Co's current Days Payable of 49.85 is near median its 10-year median of 51.28. Over the past 10 years, this metric has ranged from a low of 38.48 to a high of 84.11. The Utilities - Regulated industry median Days Payable is 70.61. Towngas Smart Energy Co's value of 49.85 is 29.4% below this industry median. Based on the distribution chart, Towngas Smart Energy Co ranks #305 out of 481 companies in the Utilities - Regulated industry, which is below the industry midpoint. Overall, Towngas Smart Energy Co has a GF Score™ of 52/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Towngas Smart Energy Co's Days Payable compare to ATO and NI?
According to the Utilities - Regulated industry distribution chart, Towngas Smart Energy Co ranks #305 out of 481 companies for Days Payable. This places Towngas Smart Energy Co in the lower half of its industry. The industry median Days Payable is 70.61. Towngas Smart Energy Co's value of 49.85 is 29.4% below this benchmark. Historically, Towngas Smart Energy Co's own Days Payable has ranged from 38.48 to 84.11 over the past decade. While the company's 10-year median is 51.28 vs. the industry median of 70.61, Towngas Smart Energy Co 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 an Utilities - Regulated company?
The median Days Payable among Utilities - Regulated companies is 70.61, based on 481 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. Towngas Smart Energy Co's current Days Payable of 49.85 is 29.4% 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 Towngas Smart Energy Co and its competitors. For the Utilities - Regulated industry, the median Days Payable is 70.61 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Towngas Smart Energy Co's current Days Payable is 49.85, which is near median its own 10-year median of 51.28. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Towngas Smart Energy Co stock overvalued right now?
Based on GuruFocus' analysis, Towngas Smart Energy Co (TGASF) is currently considered Fairly Valued. The stock's GF Value™ is $0.42, compared to a current price of $0.43 — trading 2.1% above its estimated fair value. The current Days Payable is 49.85, which is near median its 10-year median of 51.28 and 29.4% below the Utilities - Regulated industry median of 70.61. Towngas Smart Energy Co's overall GF Score™ is 52/100 with 6 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 Towngas Smart Energy Co (TGASF), the current Days Payable is 49.85 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 Towngas Smart Energy Co (TGASF) Overvalued in 2026?

Based on GuruFocus' analysis, Towngas Smart Energy Co stock appears to be overvalued. The current stock price of $0.43 is trading 2.1% above its estimated GF Value™ of $0.42. GuruFocus considers Towngas Smart Energy Co to be Fairly Valued.

Key valuation signals for TGASF:

  • Days Payable: 49.85 (near median its 10-year median of 51.28)
  • GF Value™: $0.42 vs. price of $0.43 (2.1% above fair value)
  • GF Score™: 52/100 with 6 warning signs
  • Industry Position: 29.4% below the Utilities - Regulated median (#305 of 481)

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


Towngas Smart Energy Co Business Description

Other Exchanges 01083:Hong KongPGJ:Germany
Address 363 Java Road, North Point, 23rd Floor, Hong Kong, HKG
Towngas Smart Energy Co Ltd is an investment holding company engaged in the sales of piped gas, renewable energy, and other types of energy, the construction of gas pipelines, the sale of gas appliances and related products, and other value-added services in the People's Republic of China. The operating segment of the company are Gas business and Renewable energy business. The Renewable energy business is engaged in Sales of renewable energy (mainly photovoltaic power) and other related energy and services and the Gas business is further categorized in Sales of piped gas, Gas connection, Gas-related products and services. The company derives maximum revenue from the Sales of piped gas and other gas-related energy. All of the Group' s revenue is generated in the PRC.
52GF Score

Get the complete analysis for TGASF

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

$0.43
Price
$0.42
GF Value