Les Enphants Co (TPE:2911) Accounts Payable: NT$152 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:2911 Les Enphants Co Ltd TPE:2911
53 GF Score
Price NT$7.06
GF Value NT$6.20
Valuation Modestly Overvalued
! 6 Warning Signs
View Full Analysis

What is Les Enphants Co Accounts Payable?

Les Enphants Co TPE:2911 +0.86% 53 Accounts Payable is NT$152 Mil as of Dec. 2025. GuruFocus rates TPE:2911 with a GF Score™ of 53/100 and a GF Value™ of NT$6.20 (Modestly Overvalued). The stock has 6 warning signs investors should review.

Les Enphants Co's Accounts Payable for the quarter that ended in Dec. 2025 was NT$152 Mil.

Les Enphants Co's quarterly Accounts Payable increased from Jun. 2025 (NT$184 Mil) to Sep. 2025 (NT$251 Mil) but then declined from Sep. 2025 (NT$251 Mil) to Dec. 2025 (NT$152 Mil).

Les Enphants Co's annual Accounts Payable declined from Dec. 2023 (NT$348 Mil) to Dec. 2024 (NT$247 Mil) and declined from Dec. 2024 (NT$247 Mil) to Dec. 2025 (NT$152 Mil).


Les Enphants Co Accounts Payable Related Terms


Les Enphants Co Accounts Payable Historical Data

* Premium members only.

The historical data trend for Les Enphants 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.

Les Enphants Co Accounts Payable Chart

Les Enphants 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 664.77 350.00 348.10 247.44 151.64

Les Enphants Co 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 247.44 269.58 183.61 250.96 151.64
TPE:2911
53GF Score
Les Enphants Co Ltd TPE:2911
Accounts Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Les Enphants 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$152 Mil mean?
Les Enphants Co (TPE:2911) has a Accounts Payable of NT$152 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 Les Enphants Co and its competitors.
Is Les Enphants Co's Accounts Payable too high?
Les Enphants Co's current Accounts Payable is NT$152 Mil. Overall, Les Enphants Co has a GF Score™ of 53/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Les Enphants Co's Accounts Payable compare to TJX and ROST?
Les Enphants Co's Accounts Payable of NT$152 Mil can be compared against companies in the Retail - Cyclical 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 Retail - Cyclical company?
A good Accounts Payable depends on the Retail - Cyclical 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 Les Enphants Co and its competitors. Les Enphants Co's current Accounts Payable is NT$152 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Les Enphants Co stock overvalued right now?
Based on GuruFocus' analysis, Les Enphants Co (TPE:2911) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$6.20, compared to a current price of NT$7.06 — trading 13.9% above its estimated fair value. The current Accounts Payable is NT$152 Mil. Les Enphants Co's overall GF Score™ is 53/100 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 Les Enphants Co (TPE:2911), the current Accounts Payable is NT$152 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 Les Enphants Co (TPE:2911) Overvalued in 2026?

Based on GuruFocus' analysis, Les Enphants Co stock appears to be overvalued. The current stock price of NT$7.06 is trading 13.9% above its estimated GF Value™ of NT$6.20. GuruFocus considers Les Enphants Co to be Modestly Overvalued.

Key valuation signals for TPE:2911:

  • Accounts Payable: NT$152 Mil
  • GF Value™: NT$6.20 vs. price of NT$7.06 (13.9% above fair value)
  • GF Score™: 53/100 with 6 warning signs

No single metric tells the full story. See the TPE:2911 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Les Enphants Co Business Description

Address Yang-kwang Street, No. 60, Lane 321, Taipei, TWN
Les Enphants Co Ltd mainly manufactures and sells clothes and toys for children and infants and provides warehouse management services. Its brands include Puma Kids Store and adidas Kids Store. The Company generates revenue from Outerwear, Apparel, Footwear, Innerwear, and others. The Group operates in Taiwan, which generates maximum revenue, as well as China and other geographical areas.
53GF Score

Get the complete analysis for TPE:2911

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

NT$7.06
Price
NT$6.20
GF Value