Southeast Cement CoTPE:1110 -0.63%73 Days Payable is 43.79 as of Dec. 2025, which is 10% below its 10-year median of 48.53. GuruFocus rates TPE:1110 with a GF Score™ of 73/100 and a GF Value™ of NT$25.54 (Possible Value Trap). The stock has 8 warning signs investors should review. Among 395 Building Materials companies, Southeast Cement Co ranks worse than 66.33% on this metric.
The historical rank and industry rank for Southeast Cement Co's Days Payable or its related term are showing as below:
TPE:1110'
s Days Payable Range Over the Past 10 Years
Min: 27.83 Med: 48.53 Max: 51.33
Current: 49.62
During the past 13 years, Southeast Cement Co's highest Days Payable was 51.33. The lowest was 27.83. And the median was 48.53.
TPE:1110's Days Payable is ranked worse than 66.33% of 395
companies
in the Building Materials industry
Industry Median: 69.75
vs TPE:1110: 49.62
Southeast Cement Co's Days Payable
declined
from Dec. 2024 (46.75) to Dec. 2025 (43.79).
It may suggest that Southeast Cement Coaccelerated paying its suppliers.
Southeast Cement Co Days Payable Related Terms
Southeast Cement Co Days Payable Historical Data
* Premium members only.
The historical data trend for Southeast Cement Co's Days 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.
TPE:1110 vs CRH, VMC, MLM: Days Payable Comparison
For the Building Materials subindustry, Southeast Cement Co's Days Payable, along with its competitors' market caps and Days Payable data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
Southeast Cement Co Days Payable vs Building Materials Industry
For the Building Materials industry and Basic Materials sector, Southeast Cement Co's Days Payable distribution charts can be found below:
* The bar in red indicates where Southeast Cement Co's Days Payable falls into.
Days Payable indicates the number of days that the account payable relative to cost of goods sold the company has. An increase of Days Payable may suggest that the company delays paying its suppliers.
Southeast Cement Co's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
Southeast Cement Co (TPE:1110) has a Days Payable of 43.79 as of Dec. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Southeast Cement Co and its competitors. This is 10% below median its historical median of 48.53. Over the past decade, Southeast Cement Co's Days Payable has ranged from 27.83 to 51.33. According to the industry distribution chart, Southeast Cement Co ranks #262 out of 395 companies in the Building Materials industry, placing it in the top 66.3%.
Is Southeast Cement Co's Days Payable too high?
Southeast Cement Co's current Days Payable of 43.79 is 10% below median its 10-year median of 48.53. Over the past 10 years, this metric has ranged from a low of 27.83 to a high of 51.33. The Building Materials industry median Days Payable is 69.75. Southeast Cement Co's value of 43.79 is 37.2% below this industry median. Based on the distribution chart, Southeast Cement Co ranks #262 out of 395 companies in the Building Materials industry, which is below the industry midpoint. Overall, Southeast Cement Co has a GF Score™ of 73/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Southeast Cement Co's Days Payable compare to CRH and VMC?
According to the Building Materials industry distribution chart, Southeast Cement Co ranks #262 out of 395 companies for Days Payable. This places Southeast Cement Co in the lower half of its industry. The industry median Days Payable is 69.75. Southeast Cement Co's value of 43.79 is 37.2% below this benchmark. Historically, Southeast Cement Co's own Days Payable has ranged from 27.83 to 51.33 over the past decade. While the company's 10-year median is 48.53 vs. the industry median of 69.75, Southeast Cement Co has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Payable for a Building Materials company?
The median Days Payable among Building Materials companies is 69.75, based on 395 companies in the industry. Companies in the top quartile (top 25%) have a Days Payable significantly above this median, while those in the bottom quartile fall well below. However, Days Payable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Southeast Cement Co's current Days Payable of 43.79 is 37.2% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Days Payable mean?
A high Days Payable can signal that a stock is expensive relative to its fundamentals. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Southeast Cement Co and its competitors. For the Building Materials industry, the median Days Payable is 69.75 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Southeast Cement Co's current Days Payable is 43.79, which is 10% below median its own 10-year median of 48.53. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Southeast Cement Co stock overvalued right now?
Based on GuruFocus' analysis, Southeast Cement Co (TPE:1110) is currently considered Possible Value Trap. The stock's GF Value™ is NT$25.54, compared to a current price of NT$15.80 — trading 38.1% below its estimated fair value. The current Days Payable is 43.79, which is 10% below median its 10-year median of 48.53 and 37.2% below the Building Materials industry median of 69.75. Southeast Cement Co's overall GF Score™ is 73/100 with 8 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Payable calculated?
Days Payable is calculated from a company's financial statements. For Southeast Cement Co (TPE:1110), the current Days Payable is 43.79 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 Southeast Cement Co (TPE:1110) Overvalued in 2026?
Based on GuruFocus' analysis, Southeast Cement Co stock appears to be undervalued.
The current stock price of NT$15.80 is trading 38.1% below its estimated GF Value™ of NT$25.54.
GuruFocus considers Southeast Cement Co to be Possible Value Trap.
Key valuation signals for TPE:1110:
Days Payable: 43.79 (10% below median its 10-year median of 48.53)
GF Value™: NT$25.54 vs. price of NT$15.80 (38.1% below fair value)
Industry Position: 37.2% below the Building Materials median (#262 of 395)
No single metric tells the full story. See the TPE:1110 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Southeast Cement Co Ltd is mainly engaged in the manufacturing and sale of cement-related products. Its main business activities include manufacturing and selling cement, furnace slag powder, cement processed products, and ready-mixed concrete. Its products include Bootland Type 1 Cement and Water-quenched Blast Furnace Slag Powder. The Company operates through four reportable segments: Production Department, which generates the maximum revenue and is engaged in the production and sales of cement and furnace slag powder; Lease Department, engaged in the rental business of properties such as land and factories; Construction Department, engaged in the construction of residences and sales business; and Engineering Department, engaged in contracting construction and engineering services.
73GF Score
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