Asia Cement (TPE:1102) Accounts Payable: NT$9,316 Mil (As of Dec. 2025)

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.

TPE:1102 Asia Cement Corp TPE:1102
83 GF Score
Price NT$34.20
GF Value NT$35.73
Valuation Fairly Valued
! 6 Warning Signs
View Full Analysis

What is Asia Cement Accounts Payable?

Asia Cement TPE:1102 -2.01% 83 Accounts Payable is NT$9,316 Mil as of Dec. 2025. GuruFocus rates TPE:1102 with a GF Score™ of 83/100 and a GF Value™ of NT$35.73 (Fairly Valued). The stock has 6 warning signs investors should review.

Asia Cement's Accounts Payable for the quarter that ended in Dec. 2025 was NT$9,316 Mil.

Asia Cement's quarterly Accounts Payable increased from Jun. 2025 (NT$9,169 Mil) to Sep. 2025 (NT$9,449 Mil) but then declined from Sep. 2025 (NT$9,449 Mil) to Dec. 2025 (NT$9,316 Mil).

Asia Cement's annual Accounts Payable increased from Dec. 2023 (NT$10,197 Mil) to Dec. 2024 (NT$11,136 Mil) but then declined from Dec. 2024 (NT$11,136 Mil) to Dec. 2025 (NT$9,316 Mil).

Asia Cement Accounts Payable Historical Data

* Premium members only.

The historical data trend for Asia Cement's Accounts 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.

Asia Cement Accounts Payable Chart

Asia Cement Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 12,502.37 10,767.70 10,197.24 11,135.83 9,315.95

Asia Cement Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Accounts 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 11,135.83 9,931.95 9,168.88 9,448.91 9,315.95
TPE:1102
83GF Score
Asia Cement Corp TPE:1102
Accounts Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Asia Cement Accounts Payable Calculation

Accounts Payable represents any money that a company owes its suppliers for goods and services purchased on credit and is expected to pay within the next year or operating cycle.

Frequently Asked Questions Learn more about Accounts Payable →
What does a Accounts Payable of NT$9,316 Mil mean?
Asia Cement (TPE:1102) has a Accounts Payable of NT$9,316 Mil as of Dec. 2025. Accounts Payable is any money that a company owes for goods and services purchased on credit and is expected to pay within the next year. View historical data on Asia Cement and its competitors.
Is Asia Cement's Accounts Payable too high?
Asia Cement's current Accounts Payable is NT$9,316 Mil. Overall, Asia Cement has a GF Score™ of 83/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Asia Cement's Accounts Payable compare to CRH and VMC?
Asia Cement's Accounts Payable of NT$9,316 Mil can be compared against companies in the Building Materials industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Payable for a Building Materials company?
A good Accounts Payable depends on the Building Materials industry context. However, Accounts Payable 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 Accounts Payable mean?
A high Accounts Payable can signal that a stock is expensive relative to its fundamentals. Accounts Payable is any money that a company owes for goods and services purchased on credit and is expected to pay within the next year. View historical data on Asia Cement and its competitors. Asia Cement's current Accounts Payable is NT$9,316 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Asia Cement stock overvalued right now?
Based on GuruFocus' analysis, Asia Cement (TPE:1102) is currently considered Fairly Valued. The stock's GF Value™ is NT$35.73, compared to a current price of NT$34.20 — trading 4.3% below its estimated fair value. The current Accounts Payable is NT$9,316 Mil. Asia Cement's overall GF Score™ is 83/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Payable calculated?
Accounts Payable is calculated from a company's financial statements. For Asia Cement (TPE:1102), the current Accounts Payable is NT$9,316 Mil as of Dec. 2025. 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 Asia Cement (TPE:1102) Overvalued in 2026?

Based on GuruFocus' analysis, Asia Cement stock appears to be undervalued. The current stock price of NT$34.20 is trading 4.3% below its estimated GF Value™ of NT$35.73. GuruFocus considers Asia Cement to be Fairly Valued.

Key valuation signals for TPE:1102:

  • Accounts Payable: NT$9,316 Mil
  • GF Value™: NT$35.73 vs. price of NT$34.20 (4.3% below fair value)
  • GF Score™: 83/100 with 6 warning signs

No single metric tells the full story. See the TPE:1102 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Asia Cement Business Description

Address No. 207, Dunhua South Road, 30th-31st Floor, Section 2, Daan District, Taipei, TWN, 106
Asia Cement Corp manufactures and sells cement, concrete, and cement-related products to the construction and building industries, and engages in leasing activities. The company is also required to undertake reforestation activities in designated areas. Asia Cement's product portfolio includes Portland cement types I and II, cement clinker, ready-mix concrete, furnace powder, and plaster among others. Its reportable segments are as follows: Cement which derives key revenue, Electric Power, Investment, Engineering, Transportation, Stainless Steel, and Leasing. The majority of Its revenue comes from Taiwan and China.
83GF Score

Get the complete analysis for TPE:1102

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

NT$34.20
Price
NT$35.73
GF Value