B Gaon Holdings (XTAE:GAON) Days Payable: 82.09 (As of Mar. 2026) — Near Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

XTAE:GAON B Gaon Holdings Ltd XTAE:GAON
51 GF Score
Price ₪116.70
GF Value ₪33.45
Valuation Significantly Overvalued
! 7 Warning Signs
View Full Analysis

What is B Gaon Holdings Days Payable?

B Gaon Holdings XTAE:GAON +1.92% 51 Days Payable is 82.09 as of Mar. 2026, which is 2% above its 10-year median of 80.39. GuruFocus rates XTAE:GAON with a GF Score™ of 51/100 and a GF Value™ of ₪33.45 (Significantly Overvalued). The stock has 7 warning signs investors should review. Among 1,715 Construction companies, B Gaon Holdings ranks better than 54.87% on this metric.

B Gaon Holdings's average Accounts Payable for the three months ended in Mar. 2026 was ₪130.6 Mil. B Gaon Holdings's Cost of Goods Sold for the three months ended in Mar. 2026 was ₪145.2 Mil. Hence, B Gaon Holdings's Days Payable for the three months ended in Mar. 2026 was 82.09.

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

XTAE:GAON' s Days Payable Range Over the Past 10 Years
Min: 68.8   Med: 80.39   Max: 92.99
Current: 84.75

During the past 10 years, B Gaon Holdings's highest Days Payable was 92.99. The lowest was 68.80. And the median was 80.39.

XTAE:GAON's Days Payable is ranked better than
54.87% of 1715 companies
in the Construction industry
Industry Median: 76.33 vs XTAE:GAON: 84.75

B Gaon Holdings's Days Payable increased from Mar. 2025 (73.72) to Mar. 2026 (82.09). It may suggest that B Gaon Holdings delayed paying its suppliers.


B Gaon Holdings Days Payable Historical Data

* Premium members only.

The historical data trend for B Gaon 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.

B Gaon Holdings Days Payable Chart

B Gaon 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 92.99 74.64 68.80 73.58 80.39

B Gaon Holdings 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 73.72 86.88 83.17 89.57 82.09

XTAE:GAON vs TT, JCI, CARR: Days Payable Comparison

For the Building Products & Equipment subindustry, B Gaon 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.


B Gaon Holdings Days Payable vs Construction Industry

For the Construction industry and Industrials sector, B Gaon Holdings's Days Payable distribution charts can be found below:

* The bar in red indicates where B Gaon Holdings's Days Payable falls into.


XTAE:GAON
51GF Score
B Gaon Holdings Ltd XTAE:GAON
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

B Gaon 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.

B Gaon 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
=( (116.819 + 122.324) / 2 ) / 542.919*365
=119.5715 / 542.919*365
=80.39

B Gaon Holdings'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
=( (122.324 + 138.946) / 2 ) / 145.218*365 / 4
=130.635 / 145.218*365 / 4
=82.09

* 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 82.09 mean?
B Gaon Holdings (XTAE:GAON) has a Days Payable of 82.09 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 B Gaon Holdings and its competitors. This is near median its historical median of 80.39. Over the past decade, B Gaon Holdings' Days Payable has ranged from 68.80 to 92.99. According to the industry distribution chart, B Gaon Holdings ranks #774 out of 1715 companies in the Construction industry, placing it in the top 45.1%.
Is B Gaon Holdings' Days Payable too high?
B Gaon Holdings' current Days Payable of 82.09 is near median its 10-year median of 80.39. Over the past 10 years, this metric has ranged from a low of 68.80 to a high of 92.99. The Construction industry median Days Payable is 76.33. B Gaon Holdings' value of 82.09 is 7.5% above this industry median. Based on the distribution chart, B Gaon Holdings ranks #774 out of 1715 companies in the Construction industry, which is above the industry midpoint. Overall, B Gaon Holdings has a GF Score™ of 51/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does B Gaon Holdings' Days Payable compare to TT and JCI?
According to the Construction industry distribution chart, B Gaon Holdings ranks #774 out of 1715 companies for Days Payable. This puts B Gaon Holdings in the upper half of its industry. The industry median Days Payable is 76.33. B Gaon Holdings' value of 82.09 is 7.5% above this benchmark. Historically, B Gaon Holdings' own Days Payable has ranged from 68.80 to 92.99 over the past decade. While the company's 10-year median is 80.39 vs. the industry median of 76.33, B Gaon 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 Construction company?
The median Days Payable among Construction companies is 76.33, based on 1,715 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. B Gaon Holdings's current Days Payable of 82.09 is 7.5% 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 B Gaon Holdings and its competitors. For the Construction industry, the median Days Payable is 76.33 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. B Gaon Holdings's current Days Payable is 82.09, which is near median its own 10-year median of 80.39. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is B Gaon Holdings stock overvalued right now?
Based on GuruFocus' analysis, B Gaon Holdings (XTAE:GAON) is currently considered Significantly Overvalued. The stock's GF Value™ is ₪33.45, compared to a current price of ₪116.70 — trading 248.9% above its estimated fair value. The current Days Payable is 82.09, which is near median its 10-year median of 80.39 and 7.5% above the Construction industry median of 76.33. B Gaon Holdings' overall GF Score™ is 51/100 with 7 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 B Gaon Holdings (XTAE:GAON), the current Days Payable is 82.09 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 B Gaon Holdings (XTAE:GAON) Overvalued in 2026?

Based on GuruFocus' analysis, B Gaon Holdings stock appears to be overvalued. The current stock price of ₪116.70 is trading 248.9% above its estimated GF Value™ of ₪33.45. GuruFocus considers B Gaon Holdings to be Significantly Overvalued.

Key valuation signals for XTAE:GAON:

  • Days Payable: 82.09 (near median its 10-year median of 80.39)
  • GF Value™: ₪33.45 vs. price of ₪116.70 (248.9% above fair value)
  • GF Score™: 51/100 with 7 warning signs
  • Industry Position: 7.5% above the Construction median (#774 of 1715)

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


B Gaon Holdings Business Description

Address Ariel Sharon 8, Or Yehuda, ISR, 68012
B Gaon Holdings Ltd is a holding company focusing on agro, retail and trade, financial services and real estate businesses. The company offers outgoing travel and tour packages, and leases a line of handheld and PDA electronic devices. It provides solutions in the fields of infrastructure, water and sewage treatment, fuel and gas, industry, desalination and more. The company's products include steel pipes, plastic pipes, valves, ball valves, water meters and more.
51GF Score

Get the complete analysis for XTAE:GAON

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

₪116.70
Price
₪33.45
GF Value