San Fang Chemical Industry Co (TPE:1307) Days Payable: 27.71 (As of Dec. 2025) — Near Median


TPE:1307 San Fang Chemical Industry Co Ltd TPE:1307
86 GF Score
Price NT$35.80
GF Value NT$32.74
Valuation Fairly Valued
! 3 Warning Signs
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What is San Fang Chemical Industry Co Days Payable?

San Fang Chemical Industry Co TPE:1307 +2.29% 86 Days Payable is 27.71 as of Dec. 2025, which is 7% below its 10-year median of 29.93. GuruFocus rates TPE:1307 with a GF Score™ of 86/100 and a GF Value™ of NT$32.74 (Fairly Valued). The stock has 3 warning signs investors should review. Among 1,016 Manufacturing - Apparel & Accessories companies, San Fang Chemical Industry Co ranks worse than 80.41% on this metric.

San Fang Chemical Industry Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$530 Mil. San Fang Chemical Industry Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$1,744 Mil. Hence, San Fang Chemical Industry Co's Days Payable for the three months ended in Dec. 2025 was 27.71.

The historical rank and industry rank for San Fang Chemical Industry Co's Days Payable or its related term are showing as below:

TPE:1307' s Days Payable Range Over the Past 10 Years
Min: 21.01   Med: 29.93   Max: 41.18
Current: 25.39

During the past 13 years, San Fang Chemical Industry Co's highest Days Payable was 41.18. The lowest was 21.01. And the median was 29.93.

TPE:1307's Days Payable is ranked worse than
80.41% of 1016 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 54.045 vs TPE:1307: 25.39

San Fang Chemical Industry Co's Days Payable increased from Dec. 2024 (27.60) to Dec. 2025 (27.71). It may suggest that San Fang Chemical Industry Co delayed paying its suppliers.


San Fang Chemical Industry Co Days Payable Historical Data

* Premium members only.

The historical data trend for San Fang Chemical Industry 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.

San Fang Chemical Industry Co Days Payable Chart

San Fang Chemical Industry Co 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 30.34 21.04 21.01 21.89 25.48

San Fang Chemical Industry Co 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 27.60 25.48 26.39 22.30 27.71

San Fang Chemical Industry Co Days Payable Competitor Comparison

For the Textile Manufacturing subindustry, San Fang Chemical Industry 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.


San Fang Chemical Industry Co Days Payable vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, San Fang Chemical Industry Co's Days Payable distribution charts can be found below:

* The bar in red indicates where San Fang Chemical Industry Co's Days Payable falls into.


TPE:1307
86GF Score
San Fang Chemical Industry Co Ltd TPE:1307
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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San Fang Chemical Industry Co 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.

San Fang Chemical Industry Co'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
=( (520.182 + 511.833) / 2 ) / 7392.84*365
=516.0075 / 7392.84*365
=25.48

San Fang Chemical Industry Co'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
=( (547.353 + 511.833) / 2 ) / 1744.002*365 / 4
=529.593 / 1744.002*365 / 4
=27.71

* 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 27.71 mean?
San Fang Chemical Industry Co (TPE:1307) has a Days Payable of 27.71 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 San Fang Chemical Industry Co and its competitors. This is near median its historical median of 29.93. Over the past decade, San Fang Chemical Industry Co's Days Payable has ranged from 21.01 to 41.18. According to the industry distribution chart, San Fang Chemical Industry Co ranks #817 out of 1016 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 80.4%.
Is San Fang Chemical Industry Co's Days Payable too high?
San Fang Chemical Industry Co's current Days Payable of 27.71 is near median its 10-year median of 29.93. Over the past 10 years, this metric has ranged from a low of 21.01 to a high of 41.18. The Manufacturing - Apparel & Accessories industry median Days Payable is 54.05. San Fang Chemical Industry Co's value of 27.71 is 48.7% below this industry median. Based on the distribution chart, San Fang Chemical Industry Co ranks #817 out of 1016 companies in the Manufacturing - Apparel & Accessories industry, which is in the bottom quartile relative to peers. Overall, San Fang Chemical Industry Co has a GF Score™ of 86/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does San Fang Chemical Industry Co's Days Payable compare to competitors?
According to the Manufacturing - Apparel & Accessories industry distribution chart, San Fang Chemical Industry Co ranks #817 out of 1016 companies for Days Payable. This places San Fang Chemical Industry Co in the lower half of its industry. The industry median Days Payable is 54.05. San Fang Chemical Industry Co's value of 27.71 is 48.7% below this benchmark. Historically, San Fang Chemical Industry Co's own Days Payable has ranged from 21.01 to 41.18 over the past decade. While the company's 10-year median is 29.93 vs. the industry median of 54.05, San Fang Chemical Industry 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 Manufacturing - Apparel & Accessories company?
The median Days Payable among Manufacturing - Apparel & Accessories companies is 54.05, based on 1,016 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. San Fang Chemical Industry Co's current Days Payable of 27.71 is 48.7% 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 San Fang Chemical Industry Co and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Days Payable is 54.05 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. San Fang Chemical Industry Co's current Days Payable is 27.71, which is near median its own 10-year median of 29.93. 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$32.74, compared to a current price of NT$35.80 — trading 9.3% above its estimated fair value. The current Days Payable is 27.71, which is near median its 10-year median of 29.93 and 48.7% below the Manufacturing - Apparel & Accessories industry median of 54.05. San Fang Chemical Industry Co's overall GF Score™ is 86/100 with 3 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 San Fang Chemical Industry Co (TPE:1307), the current Days Payable is 27.71 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 San Fang Chemical Industry Co (TPE:1307) Overvalued in 2026?

Based on GuruFocus' analysis, San Fang Chemical Industry Co stock appears to be overvalued. The current stock price of NT$35.80 is trading 9.3% above its estimated GF Value™ of NT$32.74. GuruFocus considers San Fang Chemical Industry Co to be Fairly Valued.

Key valuation signals for TPE:1307:

  • Days Payable: 27.71 (near median its 10-year median of 29.93)
  • GF Value™: NT$32.74 vs. price of NT$35.80 (9.3% above fair value)
  • GF Score™: 86/100 with 3 warning signs
  • Industry Position: 48.7% below the Manufacturing - Apparel & Accessories median (#817 of 1016)

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.
86GF Score

Get the complete analysis for TPE:1307

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

NT$35.80
Price
NT$32.74
GF Value