Three-A Resources Bhd (XKLS:0012) Days Payable: 19.30 (As of Jun. 2026) — 42% Above Median

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XKLS:0012 Three-A Resources Bhd XKLS:0012
53 GF Score
Price RM0.76
GF Value RM0.67
Valuation Modestly Overvalued
! 1 Warning Sign
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What is Three-A Resources Bhd Days Payable?

Three-A Resources Bhd XKLS:0012 53 Days Payable is 19.30 as of Jun. 2026, which is 42% above its 10-year median of 13.62. GuruFocus rates XKLS:0012 with a GF Score™ of 53/100 and a GF Value™ of RM0.67 (Modestly Overvalued). The stock has 1 warning sign investors should review. Among 1,909 Consumer Packaged Goods companies, Three-A Resources Bhd ranks worse than 88.11% on this metric.

Three-A Resources Bhd's average Accounts Payable for the three months ended in Jun. 2026 was RM21.2 Mil. Three-A Resources Bhd's Cost of Goods Sold for the three months ended in Jun. 2026 was RM100.2 Mil. Hence, Three-A Resources Bhd's Days Payable for the three months ended in Jun. 2026 was 19.30.

The historical rank and industry rank for Three-A Resources Bhd's Days Payable or its related term are showing as below:

XKLS:0012' s Days Payable Range Over the Past 10 Years
Min: 6.14   Med: 13.62   Max: 17.02
Current: 17.02

During the past 13 years, Three-A Resources Bhd's highest Days Payable was 17.02. The lowest was 6.14. And the median was 13.62.

XKLS:0012's Days Payable is ranked worse than
88.11% of 1909 companies
in the Consumer Packaged Goods industry
Industry Median: 44.09 vs XKLS:0012: 17.02

Three-A Resources Bhd's Days Payable increased from Jun. 2025 (18.01) to Jun. 2026 (19.30). It may suggest that Three-A Resources Bhd delayed paying its suppliers.


Three-A Resources Bhd Days Payable Historical Data

* Premium members only.

The historical data trend for Three-A Resources Bhd'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.

Three-A Resources Bhd Days Payable Chart

Three-A Resources Bhd 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 15.22 12.67 10.28 6.12 6.29

Three-A Resources Bhd 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 18.01 19.64 20.35 22.86 19.30

XKLS:0012 vs KHC, GIS: Days Payable Comparison

For the Packaged Foods subindustry, Three-A Resources Bhd'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.


Three-A Resources Bhd Days Payable vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Three-A Resources Bhd's Days Payable distribution charts can be found below:

* The bar in red indicates where Three-A Resources Bhd's Days Payable falls into.


XKLS:0012
53GF Score
Three-A Resources Bhd XKLS:0012
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Three-A Resources Bhd 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.

Three-A Resources Bhd'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
=( (10.153 + 3.856) / 2 ) / 406.311*365
=7.0045 / 406.311*365
=6.29

Three-A Resources Bhd'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
=( (20.604 + 21.785) / 2 ) / 100.201*365 / 4
=21.1945 / 100.201*365 / 4
=19.30

* 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 19.30 mean?
Three-A Resources Bhd (XKLS:0012) has a Days Payable of 19.30 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 Three-A Resources Bhd and its competitors. This is 42% above median its historical median of 13.62. Over the past decade, Three-A Resources Bhd's Days Payable has ranged from 6.14 to 17.02. According to the industry distribution chart, Three-A Resources Bhd ranks #1682 out of 1909 companies in the Consumer Packaged Goods industry, placing it in the top 88.1%.
Is Three-A Resources Bhd's Days Payable too high?
Three-A Resources Bhd's current Days Payable of 19.30 is 42% above median its 10-year median of 13.62. Over the past 10 years, this metric has ranged from a low of 6.14 to a high of 17.02. The Consumer Packaged Goods industry median Days Payable is 44.09. Three-A Resources Bhd's value of 19.30 is 56.2% below this industry median. Based on the distribution chart, Three-A Resources Bhd ranks #1682 out of 1909 companies in the Consumer Packaged Goods industry, which is in the bottom quartile relative to peers. Overall, Three-A Resources Bhd has a GF Score™ of 53/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Three-A Resources Bhd's Days Payable compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Three-A Resources Bhd ranks #1682 out of 1909 companies for Days Payable. This places Three-A Resources Bhd in the lower half of its industry. The industry median Days Payable is 44.09. Three-A Resources Bhd's value of 19.30 is 56.2% below this benchmark. Historically, Three-A Resources Bhd's own Days Payable has ranged from 6.14 to 17.02 over the past decade. While the company's 10-year median is 13.62 vs. the industry median of 44.09, Three-A Resources Bhd 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 Consumer Packaged Goods company?
The median Days Payable among Consumer Packaged Goods companies is 44.09, based on 1,909 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. Three-A Resources Bhd's current Days Payable of 19.30 is 56.2% 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 Three-A Resources Bhd and its competitors. For the Consumer Packaged Goods industry, the median Days Payable is 44.09 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Three-A Resources Bhd's current Days Payable is 19.30, which is 42% above median its own 10-year median of 13.62. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Three-A Resources Bhd stock overvalued right now?
Based on GuruFocus' analysis, Three-A Resources Bhd (XKLS:0012) is currently considered Modestly Overvalued. The stock's GF Value™ is RM0.67, compared to a current price of RM0.76 — trading 13.4% above its estimated fair value. The current Days Payable is 19.30, which is 42% above median its 10-year median of 13.62 and 56.2% below the Consumer Packaged Goods industry median of 44.09. Three-A Resources Bhd's 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 Three-A Resources Bhd (XKLS:0012), the current Days Payable is 19.30 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 Three-A Resources Bhd (XKLS:0012) Overvalued in 2026?

Based on GuruFocus' analysis, Three-A Resources Bhd stock appears to be overvalued. The current stock price of RM0.76 is trading 13.4% above its estimated GF Value™ of RM0.67. GuruFocus considers Three-A Resources Bhd to be Modestly Overvalued.

Key valuation signals for XKLS:0012:

  • Days Payable: 19.30 (42% above median its 10-year median of 13.62)
  • GF Value™: RM0.67 vs. price of RM0.76 (13.4% above fair value)
  • GF Score™: 53/100 with 1 warning sign
  • Industry Position: 56.2% below the Consumer Packaged Goods median (#1682 of 1909)

No single metric tells the full story. See the XKLS:0012 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Three-A Resources Bhd Business Description

Address Jalan Industri U19, AL 308, Lot 590 & Lot 4196, Kampung Baru Sungai Buloh, Shah Alam, SGR, MYS, 40160
Three-A Resources Bhd is an investment holding company. Through its subsidiaries, it engages in food and beverage ingredients manufacturing. Its product portfolio includes Liquid Caramel, Caramel Colour, Fermented Vinegar, Distilled Vinegar, Rice Vinegar, Glucose Syrup, High Maltose Syrup, Liquid Maltodextrin, Soya Protein Sauce, Hydrolysed Vegetable Protein Sauce, Caramel Powder, Maltodextrin, and Golden Syrup. The group is focused only on manufacturing and sale of food and beverage ingredients in Malaysia. The company generates majority of its revenue from Malaysia followed by Singapore and Other foreign countries.
53GF Score

Get the complete analysis for XKLS:0012

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

RM0.76
Price
RM0.67
GF Value