UsiTPE:1304 +9.93%49 Days Payable is 21.20 as of Dec. 2025, which is 11% below its 10-year median of 23.91. GuruFocus rates TPE:1304 with a GF Score™ of 49/100 and a GF Value™ of NT$13.19 (Modestly Overvalued). The stock has 7 warning signs investors should review. Among 1,555 Chemicals companies, Usi ranks worse than 87.65% on this metric.
Usi's average Accounts Payable for the
three
months ended in Dec. 2025 was NT$2,186 Mil. Usi's Cost of Goods Sold for the
three
months ended in Dec. 2025 was NT$9,410 Mil.
Hence, Usi's Days Payable for the
three
months ended in Dec. 2025 was 21.20.
The historical rank and industry rank for Usi's Days Payable or its related term are showing as below:
TPE:1304'
s Days Payable Range Over the Past 10 Years
Min: 22.62 Med: 23.91 Max: 28.32
Current: 22.78
During the past 13 years, Usi's highest Days Payable was 28.32. The lowest was 22.62. And the median was 23.91.
TPE:1304's Days Payable is ranked worse than 87.65% of 1555
companies
in the Chemicals industry
Industry Median: 59.95
vs TPE:1304: 22.78
Usi's Days Payable
declined
from Dec. 2024 (22.72) to Dec. 2025 (21.20).
It may suggest that Usiaccelerated paying its suppliers.
Usi Days Payable Related Terms
Usi Days Payable Historical Data
* Premium members only.
The historical data trend for Usi'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:1304 vs LIN, SHW, ECL: Days Payable Comparison
For the Specialty Chemicals subindustry, Usi'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.
Usi Days Payable vs Chemicals Industry
For the Chemicals industry and Basic Materials sector, Usi's Days Payable distribution charts can be found below:
* The bar in red indicates where Usi'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.
Usi'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.
Usi (TPE:1304) has a Days Payable of 21.20 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 Usi and its competitors. This is 11% below median its historical median of 23.91. Over the past decade, Usi's Days Payable has ranged from 22.62 to 28.32. According to the industry distribution chart, Usi ranks #1363 out of 1555 companies in the Chemicals industry, placing it in the top 87.7%.
Is Usi's Days Payable too high?
Usi's current Days Payable of 21.20 is 11% below median its 10-year median of 23.91. Over the past 10 years, this metric has ranged from a low of 22.62 to a high of 28.32. The Chemicals industry median Days Payable is 59.95. Usi's value of 21.20 is 64.6% below this industry median. Based on the distribution chart, Usi ranks #1363 out of 1555 companies in the Chemicals industry, which is in the bottom quartile relative to peers. Overall, Usi has a GF Score™ of 49/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Usi's Days Payable compare to LIN and SHW?
According to the Chemicals industry distribution chart, Usi ranks #1363 out of 1555 companies for Days Payable. This places Usi in the lower half of its industry. The industry median Days Payable is 59.95. Usi's value of 21.20 is 64.6% below this benchmark. Historically, Usi's own Days Payable has ranged from 22.62 to 28.32 over the past decade. While the company's 10-year median is 23.91 vs. the industry median of 59.95, Usi 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 Chemicals company?
The median Days Payable among Chemicals companies is 59.95, based on 1,555 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. Usi's current Days Payable of 21.20 is 64.6% 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 Usi and its competitors. For the Chemicals industry, the median Days Payable is 59.95 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Usi's current Days Payable is 21.20, which is 11% below median its own 10-year median of 23.91. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Usi stock overvalued right now?
Based on GuruFocus' analysis, Usi (TPE:1304) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$13.19, compared to a current price of NT$15.50 — trading 17.5% above its estimated fair value. The current Days Payable is 21.20, which is 11% below median its 10-year median of 23.91 and 64.6% below the Chemicals industry median of 59.95. Usi's overall GF Score™ is 49/100 with 7 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 Usi (TPE:1304), the current Days Payable is 21.20 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 Usi (TPE:1304) Overvalued in 2026?
Based on GuruFocus' analysis, Usi stock appears to be overvalued.
The current stock price of NT$15.50 is trading 17.5% above its estimated GF Value™ of NT$13.19.
GuruFocus considers Usi to be Modestly Overvalued.
Key valuation signals for TPE:1304:
Days Payable: 21.20 (11% below median its 10-year median of 23.91)
GF Value™: NT$13.19 vs. price of NT$15.50 (17.5% above fair value)
Industry Position: 64.6% below the Chemicals median (#1363 of 1555)
No single metric tells the full story. See the TPE:1304 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Usi Corp produces and sells polyethylene. The company manufactures and sells polyethylene resins that can be classified into four categories: Low Density Polyethylene, Ethylene-Vinyl Acetate copolymer, High Density Polyethylene - HDPE and Linear Low-Density Polyethylene - LLDPE. Its other new products include a zipper bag, a breathable rain poncho, Anti Smog Mesh, Aqua Genie, Anti-haze Screen Window Mesh, ViviOnTM Cyclic Block Copolymers (CBC), Superior Sun-Shielding Coating, and FREVA - Fireproof Material. Its segments consist of USI, CGPC and CGPC's subsidiaries, TTC and TTC's subsidiaries, ACME and ACME's subsidiaries APC and APC's subsidiaries, and Others. Geographically, it operates in Asia, Americas, Europe, Africa, Oceania, and others, with Asia deriving the majority of revenue.
49GF Score
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