San Fang Chemical Industry Co (TPE:1307) Accounts Payable: NT$739 Mil (As of Mar. 2026)

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:1307 San Fang Chemical Industry Co Ltd TPE:1307
85 GF Score
Price NT$32.50
GF Value NT$33.47
Valuation Fairly Valued
! 3 Warning Signs
View Full Analysis

What is San Fang Chemical Industry Co Accounts Payable?

San Fang Chemical Industry Co TPE:1307 +0.46% 85 Accounts Payable is NT$739 Mil as of Mar. 2026. GuruFocus rates TPE:1307 with a GF Score™ of 85/100 and a GF Value™ of NT$33.47 (Fairly Valued). The stock has 3 warning signs investors should review.

San Fang Chemical Industry Co's Accounts Payable for the quarter that ended in Mar. 2026 was NT$739 Mil.

San Fang Chemical Industry Co's quarterly Accounts Payable declined from Sep. 2025 (NT$547 Mil) to Dec. 2025 (NT$512 Mil) but then increased from Dec. 2025 (NT$512 Mil) to Mar. 2026 (NT$739 Mil).

San Fang Chemical Industry Co's annual Accounts Payable increased from Dec. 2023 (NT$377 Mil) to Dec. 2024 (NT$520 Mil) but then declined from Dec. 2024 (NT$520 Mil) to Dec. 2025 (NT$512 Mil).

San Fang Chemical Industry Co Accounts Payable Related Terms

San Fang Chemical Industry Co Accounts Payable Historical Data

* Premium members only.

The historical data trend for San Fang Chemical Industry Co'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.

San Fang Chemical Industry Co Accounts Payable Chart

San Fang Chemical Industry Co 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 547.78 493.32 377.05 520.18 511.83

San Fang Chemical Industry Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 577.40 414.63 547.35 511.83 738.97
TPE:1307
85GF Score
San Fang Chemical Industry Co Ltd TPE:1307
Accounts Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

San Fang Chemical Industry Co 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$739 Mil mean?
San Fang Chemical Industry Co (TPE:1307) has a Accounts Payable of NT$739 Mil as of Mar. 2026. 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 San Fang Chemical Industry Co and its competitors.
Is San Fang Chemical Industry Co's Accounts Payable too high?
San Fang Chemical Industry Co's current Accounts Payable is NT$739 Mil. Overall, San Fang Chemical Industry Co has a GF Score™ of 85/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does San Fang Chemical Industry Co's Accounts Payable compare to competitors?
San Fang Chemical Industry Co's Accounts Payable of NT$739 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 Accounts Payable for a Manufacturing - Apparel & Accessories company?
A good Accounts Payable depends on the Manufacturing - Apparel & Accessories 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 San Fang Chemical Industry Co and its competitors. San Fang Chemical Industry Co's current Accounts Payable is NT$739 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is San Fang Chemical Industry Co stock overvalued right now?
Based on GuruFocus' analysis, San Fang Chemical Industry Co (TPE:1307) is currently considered Fairly Valued. The stock's GF Value™ is NT$33.47, compared to a current price of NT$32.50 — trading 2.9% below its estimated fair value. The current Accounts Payable is NT$739 Mil. San Fang Chemical Industry Co's overall GF Score™ is 85/100 with 3 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 San Fang Chemical Industry Co (TPE:1307), the current Accounts Payable is NT$739 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 San Fang Chemical Industry Co (TPE:1307) Overvalued in 2026?

Based on GuruFocus' analysis, San Fang Chemical Industry Co stock appears to be undervalued. The current stock price of NT$32.50 is trading 2.9% below its estimated GF Value™ of NT$33.47. GuruFocus considers San Fang Chemical Industry Co to be Fairly Valued.

Key valuation signals for TPE:1307:

  • Accounts Payable: NT$739 Mil
  • GF Value™: NT$33.47 vs. price of NT$32.50 (2.9% below fair value)
  • GF Score™: 85/100 with 3 warning signs

No single metric tells the full story. See the TPE:1307 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

San Fang Chemical Industry Co Business Description

Address No. 120, Dihua Street, Sanmin District, Kaoshiung, TWN
San Fang Chemical Industry Co Ltd is a Taiwan-based company. The company's operating segments are, San Fang Chemical Industry Co., Ltd., which includes Manufacturing and sales of artificial leather, synthetic resin, and other materials. San Fang Development, BBH, San Fang International, and subsidiary MPL, Dongguan Baoliang, and GTL. GII and subsidiary SFV(GII). jOB and subsidiary PTS (PTS). Bestac Advanced Material Co., Ltd., Forich Advanced Materials Co., Ltd. San Fang Development, San Fang Financial Holdings, and GCL-Mainly in the financial holdings and investment business.
85GF Score

Get the complete analysis for TPE:1307

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

NT$32.50
Price
NT$33.47
GF Value