Uni-President Enterprises (TPE:1216) Days Payable: 51.17 (As of Dec. 2025) — 18% Above Median


TPE:1216 Uni-President Enterprises Corp TPE:1216
81 GF Score
Price NT$76.30
GF Value NT$89.43
Valuation Modestly Undervalued
! 6 Warning Signs
View Full Analysis

What is Uni-President Enterprises Days Payable?

Uni-President Enterprises TPE:1216 +1.87% 81 Days Payable is 51.17 as of Dec. 2025, which is 18% above its 10-year median of 43.37. GuruFocus rates TPE:1216 with a GF Score™ of 81/100 and a GF Value™ of NT$89.43 (Modestly Undervalued). The stock has 6 warning signs investors should review. Among 1,882 Consumer Packaged Goods companies, Uni-President Enterprises ranks better than 54.41% on this metric.

Uni-President Enterprises's average Accounts Payable for the three months ended in Dec. 2025 was NT$60,373 Mil. Uni-President Enterprises's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$107,658 Mil. Hence, Uni-President Enterprises's Days Payable for the three months ended in Dec. 2025 was 51.17.

The historical rank and industry rank for Uni-President Enterprises's Days Payable or its related term are showing as below:

TPE:1216' s Days Payable Range Over the Past 10 Years
Min: 38.8   Med: 43.37   Max: 51.61
Current: 48.64

During the past 13 years, Uni-President Enterprises's highest Days Payable was 51.61. The lowest was 38.80. And the median was 43.37.

TPE:1216's Days Payable is ranked better than
54.41% of 1882 companies
in the Consumer Packaged Goods industry
Industry Median: 44.145 vs TPE:1216: 48.64

Uni-President Enterprises's Days Payable declined from Dec. 2024 (54.62) to Dec. 2025 (51.17). It may suggest that Uni-President Enterprises accelerated paying its suppliers.


Uni-President Enterprises Days Payable Historical Data

* Premium members only.

The historical data trend for Uni-President Enterprises'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.

Uni-President Enterprises Days Payable Chart

Uni-President Enterprises Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 43.61 43.12 49.01 51.61 49.72

Uni-President Enterprises Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Days 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 54.62 49.31 46.63 46.55 51.17

TPE:1216 vs KHC, GIS: Days Payable Comparison

For the Packaged Foods subindustry, Uni-President Enterprises'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.


Uni-President Enterprises Days Payable vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Uni-President Enterprises's Days Payable distribution charts can be found below:

* The bar in red indicates where Uni-President Enterprises's Days Payable falls into.


TPE:1216
81GF Score
Uni-President Enterprises Corp TPE:1216
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Uni-President Enterprises Days Payable Calculation

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.

Uni-President Enterprises's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as

Days Payable (A: Dec. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Dec. 2024 ) + Accounts Payable (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (64543.376 + 58139.082) / 2 ) / 450283.343*365
=61341.229 / 450283.343*365
=49.72

Uni-President Enterprises's Days Payable for the quarter that ended in Dec. 2025 is calculated as:

Days Payable (Q: Dec. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Sep. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (62605.972 + 58139.082) / 2 ) / 107658.334*365 / 4
=60372.527 / 107658.334*365 / 4
=51.17

* 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.

Frequently Asked Questions Learn more about Days Payable →
What does a Days Payable of 51.17 mean?
Uni-President Enterprises (TPE:1216) has a Days Payable of 51.17 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 Uni-President Enterprises and its competitors. This is 18% above median its historical median of 43.37. Over the past decade, Uni-President Enterprises' Days Payable has ranged from 38.80 to 51.61. According to the industry distribution chart, Uni-President Enterprises ranks #858 out of 1882 companies in the Consumer Packaged Goods industry, placing it in the top 45.6%.
Is Uni-President Enterprises' Days Payable too high?
Uni-President Enterprises' current Days Payable of 51.17 is 18% above median its 10-year median of 43.37. Over the past 10 years, this metric has ranged from a low of 38.80 to a high of 51.61. The Consumer Packaged Goods industry median Days Payable is 44.15. Uni-President Enterprises' value of 51.17 is 15.9% above this industry median. Based on the distribution chart, Uni-President Enterprises ranks #858 out of 1882 companies in the Consumer Packaged Goods industry, which is above the industry midpoint. Overall, Uni-President Enterprises has a GF Score™ of 81/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Uni-President Enterprises' Days Payable compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Uni-President Enterprises ranks #858 out of 1882 companies for Days Payable. This puts Uni-President Enterprises in the upper half of its industry. The industry median Days Payable is 44.15. Uni-President Enterprises' value of 51.17 is 15.9% above this benchmark. Historically, Uni-President Enterprises' own Days Payable has ranged from 38.80 to 51.61 over the past decade. While the company's 10-year median is 43.37 vs. the industry median of 44.15, Uni-President Enterprises has consistently been above 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 Consumer Packaged Goods company?
The median Days Payable among Consumer Packaged Goods companies is 44.15, based on 1,882 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. Uni-President Enterprises's current Days Payable of 51.17 is 15.9% above 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 Uni-President Enterprises and its competitors. For the Consumer Packaged Goods industry, the median Days Payable is 44.15 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Uni-President Enterprises's current Days Payable is 51.17, which is 18% above median its own 10-year median of 43.37. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Uni-President Enterprises stock overvalued right now?
Based on GuruFocus' analysis, Uni-President Enterprises (TPE:1216) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$89.43, compared to a current price of NT$76.30 — trading 14.7% below its estimated fair value. The current Days Payable is 51.17, which is 18% above median its 10-year median of 43.37 and 15.9% above the Consumer Packaged Goods industry median of 44.15. Uni-President Enterprises' overall GF Score™ is 81/100 with 6 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 Uni-President Enterprises (TPE:1216), the current Days Payable is 51.17 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 Uni-President Enterprises (TPE:1216) Overvalued in 2026?

Based on GuruFocus' analysis, Uni-President Enterprises stock appears to be undervalued. The current stock price of NT$76.30 is trading 14.7% below its estimated GF Value™ of NT$89.43. GuruFocus considers Uni-President Enterprises to be Modestly Undervalued.

Key valuation signals for TPE:1216:

  • Days Payable: 51.17 (18% above median its 10-year median of 43.37)
  • GF Value™: NT$89.43 vs. price of NT$76.30 (14.7% below fair value)
  • GF Score™: 81/100 with 6 warning signs
  • Industry Position: 15.9% above the Consumer Packaged Goods median (#858 of 1882)

No single metric tells the full story. See the TPE:1216 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Uni-President Enterprises Business Description

Address No. 301, Zhongzheng Road, Yongkang District, Tainan, TWN, 710401
Uni-President Enterprises Corp is food conglomerates in Asia. It produces and sells a comprehensive range of food products through its company and affiliates. Core business includes food manufacturing and investments in other related business. The company operates in three segments- Dairy Department, Beverage Department and Food Department. Product categories include feeds, flour, edible oils, soy sauce, meat products, instant noodles, bread, beverages, dairy products, frozen food, and health food. Through its network of 200 affiliates, its convenient stores, retail, logistics, finance, and recreation operations are located all across Taiwan, mainland China, and Southeast Asia.
81GF Score

Get the complete analysis for TPE:1216

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

NT$76.30
Price
NT$89.43
GF Value