China General Plastics (TPE:1305) Accounts Payable: NT$533 Mil (As of Dec. 2025)

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TPE:1305 China General Plastics Corp TPE:1305
57 GF Score
Price NT$12.70
GF Value NT$14.00
Valuation Fairly Valued
! 6 Warning Signs
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What is China General Plastics Accounts Payable?

China General Plastics TPE:1305 +2.01% 57 Accounts Payable is NT$533 Mil as of Dec. 2025. GuruFocus rates TPE:1305 with a GF Score™ of 57/100 and a GF Value™ of NT$14.00 (Fairly Valued). The stock has 6 warning signs investors should review.

China General Plastics's Accounts Payable for the quarter that ended in Dec. 2025 was NT$533 Mil.

China General Plastics's quarterly Accounts Payable declined from Jun. 2025 (NT$706 Mil) to Sep. 2025 (NT$349 Mil) but then increased from Sep. 2025 (NT$349 Mil) to Dec. 2025 (NT$533 Mil).

China General Plastics's annual Accounts Payable increased from Dec. 2023 (NT$736 Mil) to Dec. 2024 (NT$925 Mil) but then declined from Dec. 2024 (NT$925 Mil) to Dec. 2025 (NT$533 Mil).

China General Plastics Accounts Payable Related Terms

China General Plastics Accounts Payable Historical Data

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The historical data trend for China General Plastics'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.

China General Plastics Accounts Payable Chart

China General Plastics 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 914.33 1,201.75 736.06 924.63 533.46

China General Plastics 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 924.63 528.77 706.07 349.33 533.46
TPE:1305
57GF Score
China General Plastics Corp TPE:1305
Accounts Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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China General Plastics 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$533 Mil mean?
China General Plastics (TPE:1305) has a Accounts Payable of NT$533 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 China General Plastics and its competitors.
Is China General Plastics' Accounts Payable too high?
China General Plastics' current Accounts Payable is NT$533 Mil. Overall, China General Plastics has a GF Score™ of 57/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does China General Plastics' Accounts Payable compare to LIN and SHW?
China General Plastics' Accounts Payable of NT$533 Mil can be compared against companies in the Chemicals 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 Chemicals company?
A good Accounts Payable depends on the Chemicals 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 China General Plastics and its competitors. China General Plastics's current Accounts Payable is NT$533 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China General Plastics stock overvalued right now?
Based on GuruFocus' analysis, China General Plastics (TPE:1305) is currently considered Fairly Valued. The stock's GF Value™ is NT$14.00, compared to a current price of NT$12.70 — trading 9.3% below its estimated fair value. The current Accounts Payable is NT$533 Mil. China General Plastics' overall GF Score™ is 57/100 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 China General Plastics (TPE:1305), the current Accounts Payable is NT$533 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 China General Plastics (TPE:1305) Overvalued in 2026?

Based on GuruFocus' analysis, China General Plastics stock appears to be undervalued. The current stock price of NT$12.70 is trading 9.3% below its estimated GF Value™ of NT$14.00. GuruFocus considers China General Plastics to be Fairly Valued.

Key valuation signals for TPE:1305:

  • Accounts Payable: NT$533 Mil
  • GF Value™: NT$14.00 vs. price of NT$12.70 (9.3% below fair value)
  • GF Score™: 57/100 with 6 warning signs

No single metric tells the full story. See the TPE:1305 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

China General Plastics Business Description

Address No. 37, Jihu Road, 12th Floor, Nei Hu District, Taipei, TWN, 11492
China General Plastics Corp engages in the production and sale of PVC films, PVC leather, PVC pipes, PVC compounds, PVC resins, construction products, chlor-alkali products and other related products. Its products include Alkali and chlorine products, PVC plastic powder, Plastic pipe products, Plastic pipe fittings, Waterproof membrane, Anti-corrosion film, Partition panels/door panels, Soft plastic sheet, rigid plastic sheet, PVC printed fabric, PVC laminated fabric, Plastic leather/latex leather, Coral fleece, Shumeirong, Car leather, and Anti-fouling leather. Its segments include VCM products and PVC products of which PVC products derive the majority of revenue.
57GF Score

Get the complete analysis for TPE:1305

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

NT$12.70
Price
NT$14.00
GF Value