UPA BhdXKLS:7757 51 Days Payable is 24.26 as of Mar. 2026, which is 26% above its 10-year median of 19.23. GuruFocus rates XKLS:7757 with a GF Score™ of 51/100 and a GF Value™ of RM0.67 (Fairly Valued). The stock has 6 warning signs investors should review. Among 507 Conglomerates companies, UPA Bhd ranks worse than 83.63% on this metric.
UPA Bhd's average Accounts Payable for the
three
months ended in Mar. 2026 was RM6.6 Mil. UPA Bhd's Cost of Goods Sold for the
three
months ended in Mar. 2026 was RM24.7 Mil.
Hence, UPA Bhd's Days Payable for the
three
months ended in Mar. 2026 was 24.26.
The historical rank and industry rank for UPA Bhd's Days Payable or its related term are showing as below:
XKLS:7757'
s Days Payable Range Over the Past 10 Years
Min: 12.81 Med: 19.23 Max: 28.74
Current: 28.74
During the past 13 years, UPA Bhd's highest Days Payable was 28.74. The lowest was 12.81. And the median was 19.23.
XKLS:7757's Days Payable is ranked worse than 83.63% of 507
companies
in the Conglomerates industry
Industry Median: 56
vs XKLS:7757: 28.74
UPA Bhd's Days Payable
declined
from Mar. 2025 (25.18) to Mar. 2026 (24.26).
It may suggest that UPA Bhdaccelerated paying its suppliers.
UPA Bhd Days Payable Related Terms
UPA Bhd Days Payable Historical Data
* Premium members only.
The historical data trend for UPA 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.
For the Conglomerates subindustry, UPA 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.
UPA Bhd Days Payable vs Conglomerates Industry
For the Conglomerates industry and Industrials sector, UPA Bhd's Days Payable distribution charts can be found below:
* The bar in red indicates where UPA Bhd's Days Payable falls into.
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.
UPA Bhd's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
UPA Bhd (XKLS:7757) has a Days Payable of 24.26 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 UPA Bhd and its competitors. This is 26% above median its historical median of 19.23. Over the past decade, UPA Bhd's Days Payable has ranged from 12.81 to 28.74. According to the industry distribution chart, UPA Bhd ranks #424 out of 507 companies in the Conglomerates industry, placing it in the top 83.6%.
Is UPA Bhd's Days Payable too high?
UPA Bhd's current Days Payable of 24.26 is 26% above median its 10-year median of 19.23. Over the past 10 years, this metric has ranged from a low of 12.81 to a high of 28.74. The Conglomerates industry median Days Payable is 56.00. UPA Bhd's value of 24.26 is 56.7% below this industry median. Based on the distribution chart, UPA Bhd ranks #424 out of 507 companies in the Conglomerates industry, which is in the bottom quartile relative to peers. Overall, UPA Bhd has a GF Score™ of 51/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does UPA Bhd's Days Payable compare to HON and MMM?
According to the Conglomerates industry distribution chart, UPA Bhd ranks #424 out of 507 companies for Days Payable. This places UPA Bhd in the lower half of its industry. The industry median Days Payable is 56.00. UPA Bhd's value of 24.26 is 56.7% below this benchmark. Historically, UPA Bhd's own Days Payable has ranged from 12.81 to 28.74 over the past decade. While the company's 10-year median is 19.23 vs. the industry median of 56.00, UPA 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 Conglomerates company?
The median Days Payable among Conglomerates companies is 56.00, based on 507 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. UPA Bhd's current Days Payable of 24.26 is 56.7% 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 UPA Bhd and its competitors. For the Conglomerates industry, the median Days Payable is 56.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. UPA Bhd's current Days Payable is 24.26, which is 26% above median its own 10-year median of 19.23. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is UPA Bhd stock overvalued right now?
Based on GuruFocus' analysis, UPA Bhd (XKLS:7757) is currently considered Fairly Valued. The stock's GF Value™ is RM0.67, compared to a current price of RM0.67 — trading 0.7% below its estimated fair value. The current Days Payable is 24.26, which is 26% above median its 10-year median of 19.23 and 56.7% below the Conglomerates industry median of 56.00. UPA Bhd's overall GF Score™ is 51/100 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 UPA Bhd (XKLS:7757), the current Days Payable is 24.26 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 UPA Bhd (XKLS:7757) Overvalued in 2026?
Based on GuruFocus' analysis, UPA Bhd stock appears to be undervalued.
The current stock price of RM0.67 is trading 0.7% below its estimated GF Value™ of RM0.67.
GuruFocus considers UPA Bhd to be Fairly Valued.
Key valuation signals for XKLS:7757:
Days Payable: 24.26 (26% above median its 10-year median of 19.23)
GF Value™: RM0.67 vs. price of RM0.67 (0.7% below fair value)
Industry Position: 56.7% below the Conglomerates median (#424 of 507)
No single metric tells the full story. See the XKLS:7757 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
UPA Corp Bhd operates through four segments: manufacturing of paper-based products, manufacturing of plastic products, machine trading, and healthcare products. The paper-based products business manufactures notebooks, diaries, calendars, fine stationeries, planners, notepads, and journals using paper bonded leather, PVC, and PU for covers. The plastic products business manufactures rigid PVC, APET, PETG, and GAG sheets, as well as PVC and PETG shrinkable label films. The machine trading business sells new Komori printing machines from Japan as the sole distributor in Malaysia, refurbishes and sells used printing machines, and provides after-sales services. The healthcare products business manufactures and markets healthcare products, including face masks and non-woven melt blown fabric.
51GF Score
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