Focus Lumber Bhd (XKLS:5197) Days Payable: 16.80 (As of Mar. 2026) — 52% Above Median


XKLS:5197 Focus Lumber Bhd XKLS:5197
34 GF Score
Price RM0.22
GF Value RM0.41
Valuation Possible Value Trap
! 1 Warning Sign
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What is Focus Lumber Bhd Days Payable?

Focus Lumber Bhd XKLS:5197 34 Days Payable is 16.80 as of Mar. 2026, which is 52% above its 10-year median of 11.07. GuruFocus rates XKLS:5197 with a GF Score™ of 34/100 and a GF Value™ of RM0.41 (Possible Value Trap). The stock has 1 warning sign investors should review. Among 275 Forest Products companies, Focus Lumber Bhd ranks worse than 91.64% on this metric.

Focus Lumber Bhd's average Accounts Payable for the three months ended in Mar. 2026 was RM4.76 Mil. Focus Lumber Bhd's Cost of Goods Sold for the three months ended in Mar. 2026 was RM25.85 Mil. Hence, Focus Lumber Bhd's Days Payable for the three months ended in Mar. 2026 was 16.80.

The historical rank and industry rank for Focus Lumber Bhd's Days Payable or its related term are showing as below:

XKLS:5197' s Days Payable Range Over the Past 10 Years
Min: 6.71   Med: 11.07   Max: 31.55
Current: 17.17

During the past 13 years, Focus Lumber Bhd's highest Days Payable was 31.55. The lowest was 6.71. And the median was 11.07.

XKLS:5197's Days Payable is ranked worse than
91.64% of 275 companies
in the Forest Products industry
Industry Median: 57.49 vs XKLS:5197: 17.17

Focus Lumber Bhd's Days Payable increased from Mar. 2025 (11.63) to Mar. 2026 (16.80). It may suggest that Focus Lumber Bhd delayed paying its suppliers.


Focus Lumber Bhd Days Payable Historical Data

* Premium members only.

The historical data trend for Focus Lumber 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.

Focus Lumber Bhd Days Payable Chart

Focus Lumber 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 10.65 9.75 8.83 6.71 6.86

Focus Lumber Bhd 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 11.63 22.86 18.23 10.33 16.80

XKLS:5197 vs SSD, UFPI, BCC: Days Payable Comparison

For the Lumber & Wood Production subindustry, Focus Lumber 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.


Focus Lumber Bhd Days Payable vs Forest Products Industry

For the Forest Products industry and Basic Materials sector, Focus Lumber Bhd's Days Payable distribution charts can be found below:

* The bar in red indicates where Focus Lumber Bhd's Days Payable falls into.


XKLS:5197
34GF Score
Focus Lumber Bhd XKLS:5197
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Focus Lumber 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.

Focus Lumber 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
=( (1.6 + 2.398) / 2 ) / 106.382*365
=1.999 / 106.382*365
=6.86

Focus Lumber Bhd'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
=( (2.398 + 7.124) / 2 ) / 25.854*365 / 4
=4.761 / 25.854*365 / 4
=16.80

* 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 16.80 mean?
Focus Lumber Bhd (XKLS:5197) has a Days Payable of 16.80 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 Focus Lumber Bhd and its competitors. This is 52% above median its historical median of 11.07. Over the past decade, Focus Lumber Bhd's Days Payable has ranged from 6.71 to 31.55. According to the industry distribution chart, Focus Lumber Bhd ranks #252 out of 275 companies in the Forest Products industry, placing it in the top 91.6%.
Is Focus Lumber Bhd's Days Payable too high?
Focus Lumber Bhd's current Days Payable of 16.80 is 52% above median its 10-year median of 11.07. Over the past 10 years, this metric has ranged from a low of 6.71 to a high of 31.55. The Forest Products industry median Days Payable is 57.49. Focus Lumber Bhd's value of 16.80 is 70.8% below this industry median. Based on the distribution chart, Focus Lumber Bhd ranks #252 out of 275 companies in the Forest Products industry, which is in the bottom quartile relative to peers. Overall, Focus Lumber Bhd has a GF Score™ of 34/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Focus Lumber Bhd's Days Payable compare to SSD and UFPI?
According to the Forest Products industry distribution chart, Focus Lumber Bhd ranks #252 out of 275 companies for Days Payable. This places Focus Lumber Bhd in the lower half of its industry. The industry median Days Payable is 57.49. Focus Lumber Bhd's value of 16.80 is 70.8% below this benchmark. Historically, Focus Lumber Bhd's own Days Payable has ranged from 6.71 to 31.55 over the past decade. While the company's 10-year median is 11.07 vs. the industry median of 57.49, Focus Lumber 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 Forest Products company?
The median Days Payable among Forest Products companies is 57.49, based on 275 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. Focus Lumber Bhd's current Days Payable of 16.80 is 70.8% 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 Focus Lumber Bhd and its competitors. For the Forest Products industry, the median Days Payable is 57.49 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Focus Lumber Bhd's current Days Payable is 16.80, which is 52% above median its own 10-year median of 11.07. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Focus Lumber Bhd stock overvalued right now?
Based on GuruFocus' analysis, Focus Lumber Bhd (XKLS:5197) is currently considered Possible Value Trap. The stock's GF Value™ is RM0.41, compared to a current price of RM0.22 — trading 47.6% below its estimated fair value. The current Days Payable is 16.80, which is 52% above median its 10-year median of 11.07 and 70.8% below the Forest Products industry median of 57.49. Focus Lumber Bhd's overall GF Score™ is 34/100 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 Focus Lumber Bhd (XKLS:5197), the current Days Payable is 16.80 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 Focus Lumber Bhd (XKLS:5197) Overvalued in 2026?

Based on GuruFocus' analysis, Focus Lumber Bhd stock appears to be undervalued. The current stock price of RM0.22 is trading 47.6% below its estimated GF Value™ of RM0.41. GuruFocus considers Focus Lumber Bhd to be Possible Value Trap.

Key valuation signals for XKLS:5197:

  • Days Payable: 16.80 (52% above median its 10-year median of 11.07)
  • GF Value™: RM0.41 vs. price of RM0.22 (47.6% below fair value)
  • GF Score™: 34/100 with 1 warning sign
  • Industry Position: 70.8% below the Forest Products median (#252 of 275)

No single metric tells the full story. See the XKLS:5197 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Focus Lumber Bhd Business Description

Address Mile 3, Jalan Masak, Kampung Ulu Patikang, Locked Bag 13 SM-88, Keningau, SBH, MYS, 89009
Focus Lumber Bhd operates as an investment holding company engaged in the manufacturing and sale of plywood, veneer, and laminated veneer lumber. It operates through the Manufacturing, logging and Electricity segments. The Manufacturing segment engages in the business of manufacturing and sale of plywood, veneer, and laminated veneer lumber. The Electricity segment engages in the business of generation and sale of electricity. The logging segment includes the cultivation of timber plantations, extraction and sale of timber logs. The geographical presence of the company is in Malaysia, Canada, Hong Kong, China, Australia, India, Korea, Japan, Taiwan, Thailand, the United States, and the UK. The company generates the majority of its revenues from the Manufacturing segment.
34GF Score

Get the complete analysis for XKLS:5197

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

RM0.22
Price
RM0.41
GF Value