Universal Cement (TPE:1104) Accounts Payable: NT$440 Mil (As of Dec. 2025)

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TPE:1104 Universal Cement Corp TPE:1104
83 GF Score
Price NT$26.60
GF Value NT$30.43
Valuation Modestly Undervalued
! 2 Warning Signs
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What is Universal Cement Accounts Payable?

Universal Cement TPE:1104 -1.30% 83 Accounts Payable is NT$440 Mil as of Dec. 2025. GuruFocus rates TPE:1104 with a GF Score™ of 83/100 and a GF Value™ of NT$30.43 (Modestly Undervalued). The stock has 2 warning signs investors should review.

Universal Cement's Accounts Payable for the quarter that ended in Dec. 2025 was NT$440 Mil.

Universal Cement's quarterly Accounts Payable declined from Jun. 2025 (NT$539 Mil) to Sep. 2025 (NT$467 Mil) and declined from Sep. 2025 (NT$467 Mil) to Dec. 2025 (NT$440 Mil).

Universal Cement's annual Accounts Payable declined from Dec. 2023 (NT$743 Mil) to Dec. 2024 (NT$621 Mil) and declined from Dec. 2024 (NT$621 Mil) to Dec. 2025 (NT$440 Mil).

Universal Cement Accounts Payable Related Terms

Universal Cement Accounts Payable Historical Data

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The historical data trend for Universal 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.

Universal Cement Accounts Payable Chart

Universal 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 670.71 704.25 743.09 621.44 440.48

Universal 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 621.44 496.74 538.92 467.06 440.48
TPE:1104
83GF Score
Universal Cement Corp TPE:1104
Accounts Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Universal 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$440 Mil mean?
Universal Cement (TPE:1104) has a Accounts Payable of NT$440 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 Universal Cement and its competitors.
Is Universal Cement's Accounts Payable too high?
Universal Cement's current Accounts Payable is NT$440 Mil. Overall, Universal Cement has a GF Score™ of 83/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Universal Cement's Accounts Payable compare to CRH and VMC?
Universal Cement's Accounts Payable of NT$440 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 Universal Cement and its competitors. Universal Cement's current Accounts Payable is NT$440 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Universal Cement stock overvalued right now?
Based on GuruFocus' analysis, Universal Cement (TPE:1104) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$30.43, compared to a current price of NT$26.60 — trading 12.6% below its estimated fair value. The current Accounts Payable is NT$440 Mil. Universal Cement's overall GF Score™ is 83/100 with 2 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 Universal Cement (TPE:1104), the current Accounts Payable is NT$440 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 Universal Cement (TPE:1104) Overvalued in 2026?

Based on GuruFocus' analysis, Universal Cement stock appears to be undervalued. The current stock price of NT$26.60 is trading 12.6% below its estimated GF Value™ of NT$30.43. GuruFocus considers Universal Cement to be Modestly Undervalued.

Key valuation signals for TPE:1104:

  • Accounts Payable: NT$440 Mil
  • GF Value™: NT$30.43 vs. price of NT$26.60 (12.6% below fair value)
  • GF Score™: 83/100 with 2 warning signs

No single metric tells the full story. See the TPE:1104 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Universal Cement Business Description

Address Nanking East Road, 10th Floor, No. 125, Section 2, Taipei, TWN, 104
Universal Cement Corporation is a Taiwan-based company predominantly engaged in manufacturing and selling cement and related construction materials. The company's reportable segments include Building materials and others. The majority of its revenue is generated from the building materials segment which is engaged in manufacturing and selling cement, concrete, and gypsum board. Geographically, key revenue for the company is derived from Taiwan.
83GF Score

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

NT$26.60
Price
NT$30.43
GF Value