Pan Asia Footwear PCL (BKK:PAF) Selling, General, & Admin. Expense: ฿162 Mil (TTM As of Mar. 2026)

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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.

BKK:PAF Pan Asia Footwear PCL BKK:PAF
54 GF Score
Price ฿0.90
GF Value ฿0.90
Valuation Fairly Valued
! 9 Warning Signs
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What is Pan Asia Footwear PCL Selling, General, & Admin. Expense?

Pan Asia Footwear PCL BKK:PAF -2.17% 54 Selling, General, & Admin. Expense is ฿162 Mil as of Mar. 2026. GuruFocus rates BKK:PAF with a GF Score™ of 54/100 and a GF Value™ of ฿0.90 (Fairly Valued). The stock has 9 warning signs investors should review.

Selling, general, & admin. expense (SGA) includes the direct and indirect costs and all general and administrative expenses of a company. Pan Asia Footwear PCL's selling, general, & admin. expense for the three months ended in Mar. 2026 was ฿40 Mil. Its selling, general, & admin. expense for the trailing twelve months (TTM) ended in Mar. 2026 was ฿162 Mil.


Pan Asia Footwear PCL  (BKK:PAF) Selling, General, & Admin. Expense Explanation

An efficient operation keeps SGA costs low and thus has higher profit margin. The percentage of SGA relative to total revenue is an indication of how efficiently the company operates. Compare this percentage among the companies in the same industry is a good way of finding more efficient operations. A comparison of the SGA cost relative to the revenue with the historical value can also be an indication of how efficient the company has become.

Warren Buffett likes companies with consistent SGA as the percentage of gross profit.

Companies with no durable competitive advantage show wild variation in SG&A as % of Gross Profit.

If SGA is less than 30% of Gross Profit, it is fantastic. If SGA is nearing 100%, it is is in highly competitive industry.


Pan Asia Footwear PCL Selling, General, & Admin. Expense Related Terms


Pan Asia Footwear PCL Selling, General, & Admin. Expense Historical Data

* Premium members only.

The historical data trend for Pan Asia Footwear PCL's Selling, General, & Admin. Expense 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.

Pan Asia Footwear PCL Selling, General, & Admin. Expense Chart

Pan Asia Footwear PCL Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Selling, General, & Admin. Expense
Get a 7-Day Free Trial Premium Member Only Premium Member Only 113.35 137.48 159.48 130.16 159.48

Pan Asia Footwear PCL Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Selling, General, & Admin. Expense 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 37.87 44.19 38.41 39.01 40.20

BKK:PAF vs NKE, DECK, ONON: Selling, General, & Admin. Expense Comparison

For the Footwear & Accessories subindustry, Pan Asia Footwear PCL's Selling, General, & Admin. Expense, along with its competitors' market caps and Selling, General, & Admin. Expense 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.


Pan Asia Footwear PCL Selling, General, & Admin. Expense vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Pan Asia Footwear PCL's Selling, General, & Admin. Expense distribution charts can be found below:

* The bar in red indicates where Pan Asia Footwear PCL's Selling, General, & Admin. Expense falls into.


BKK:PAF
54GF Score
Pan Asia Footwear PCL BKK:PAF
Selling, General, & Admin. Expense is just one metric. See GF Score™, valuation, warning signs, and more.
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Pan Asia Footwear PCL Selling, General, & Admin. Expense Calculation

Selling, General, & Admin. Expense (SGA) includes the direct and indirect costs and all general and administrative expenses of a company. For instance, personnel cost, advertising, rent, communication costs are all part of SGA.

Selling, General, & Admin. Expense for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was ฿162 Mil.

* 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.

What does a Selling, General, & Admin. Expense of ฿162 Mil mean?
Pan Asia Footwear PCL (BKK:PAF) has a Selling, General, & Admin. Expense of ฿162 Mil as of Mar. 2026. Selling, general and admin expense is the total cost for direct, indirect, general and administrative activities. View historical data on Pan Asia Footwear PCL and its competitors.
Is Pan Asia Footwear PCL's Selling, General, & Admin. Expense too high?
Pan Asia Footwear PCL's current Selling, General, & Admin. Expense is ฿162 Mil. Overall, Pan Asia Footwear PCL has a GF Score™ of 54/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Pan Asia Footwear PCL's Selling, General, & Admin. Expense compare to NKE and DECK?
Pan Asia Footwear PCL's Selling, General, & Admin. Expense of ฿162 Mil can be compared against companies in the Manufacturing - Apparel & Accessories industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Selling, General, & Admin. Expense for a Manufacturing - Apparel & Accessories company?
A good Selling, General, & Admin. Expense depends on the Manufacturing - Apparel & Accessories industry context. However, Selling, General, & Admin. Expense should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Selling, General, & Admin. Expense mean?
A high Selling, General, & Admin. Expense can signal that a stock is expensive relative to its fundamentals. Selling, general and admin expense is the total cost for direct, indirect, general and administrative activities. View historical data on Pan Asia Footwear PCL and its competitors. Pan Asia Footwear PCL's current Selling, General, & Admin. Expense is ฿162 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pan Asia Footwear PCL stock overvalued right now?
Based on GuruFocus' analysis, Pan Asia Footwear PCL (BKK:PAF) is currently considered Fairly Valued. The stock's GF Value™ is ฿0.90, compared to a current price of ฿0.90 — trading right at its estimated fair value. The current Selling, General, & Admin. Expense is ฿162 Mil. Pan Asia Footwear PCL's overall GF Score™ is 54/100 with 9 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Selling, General, & Admin. Expense calculated?
Selling, General, & Admin. Expense is calculated from a company's financial statements. For Pan Asia Footwear PCL (BKK:PAF), the current Selling, General, & Admin. Expense is ฿162 Mil 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 Pan Asia Footwear PCL (BKK:PAF) Overvalued in 2026?

Based on GuruFocus' analysis, Pan Asia Footwear PCL stock appears to be undervalued. The current stock price of ฿0.90 is trading 0% below its estimated GF Value™ of ฿0.90. GuruFocus considers Pan Asia Footwear PCL to be Fairly Valued.

Key valuation signals for BKK:PAF:

  • Selling, General, & Admin. Expense: ฿162 Mil
  • GF Value™: ฿0.90 vs. price of ฿0.90 (0% below fair value)
  • GF Score™: 54/100 with 9 warning signs

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


Pan Asia Footwear PCL Business Description

Address 507/2 Moo 11, Tambol Nongkharm, Aumphur Siracha, Chonburi Province, Chonburi, THA, 20230
Pan Asia Footwear PCL is engaged in Organic farming business, Manufacture, distribution and export of footwear and Distribution. Its segments include manufacture and distribution of footwear and bag, manufacture of soles and parts for footwear, Production support business, consisting of plastic parts injection, molds manufacture and repair, fabric manufacture and dyeing, and cutting board and eyelet, The organic farming business and others, and Distribution. It derives the majority of the revenue from manufacture and distribution of footwear and bag segment. It operates in geographical segments by selling both in local and oversea.
54GF Score

Get the complete analysis for BKK:PAF

Selling, General, & Admin. Expense is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

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