China Petrochemical Development (TPE:1314) Days Payable: 21.05 (As of Dec. 2025) — Near Median


TPE:1314 China Petrochemical Development Corp TPE:1314
58 GF Score
Price NT$10.40
GF Value NT$6.72
Valuation Significantly Overvalued
! 7 Warning Signs
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What is China Petrochemical Development Days Payable?

China Petrochemical Development TPE:1314 +5.26% 58 Days Payable is 21.05 as of Dec. 2025, which is 7% below its 10-year median of 22.52. GuruFocus rates TPE:1314 with a GF Score™ of 58/100 and a GF Value™ of NT$6.72 (Significantly Overvalued). The stock has 7 warning signs investors should review. Among 1,550 Chemicals companies, China Petrochemical Development ranks worse than 85.29% on this metric.

China Petrochemical Development's average Accounts Payable for the three months ended in Dec. 2025 was NT$946 Mil. China Petrochemical Development's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$4,099 Mil. Hence, China Petrochemical Development's Days Payable for the three months ended in Dec. 2025 was 21.05.

The historical rank and industry rank for China Petrochemical Development's Days Payable or its related term are showing as below:

TPE:1314' s Days Payable Range Over the Past 10 Years
Min: 19.14   Med: 22.52   Max: 28.2
Current: 24.44

During the past 13 years, China Petrochemical Development's highest Days Payable was 28.20. The lowest was 19.14. And the median was 22.52.

TPE:1314's Days Payable is ranked worse than
85.29% of 1550 companies
in the Chemicals industry
Industry Median: 59.795 vs TPE:1314: 24.44

China Petrochemical Development's Days Payable declined from Dec. 2024 (29.59) to Dec. 2025 (21.05). It may suggest that China Petrochemical Development accelerated paying its suppliers.


China Petrochemical Development Days Payable Related Terms


China Petrochemical Development Days Payable Historical Data

* Premium members only.

The historical data trend for China Petrochemical Development'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.

China Petrochemical Development Days Payable Chart

China Petrochemical Development 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 19.14 22.81 22.22 23.95 23.40

China Petrochemical Development 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 29.59 26.97 25.81 23.51 21.05

TPE:1314 vs LIN, SHW, ECL: Days Payable Comparison

For the Specialty Chemicals subindustry, China Petrochemical Development'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.


China Petrochemical Development Days Payable vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, China Petrochemical Development's Days Payable distribution charts can be found below:

* The bar in red indicates where China Petrochemical Development's Days Payable falls into.


TPE:1314
58GF Score
China Petrochemical Development Corp TPE:1314
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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China Petrochemical Development 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.

China Petrochemical Development'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
=( (2094.628 + 605.41) / 2 ) / 21056.344*365
=1350.019 / 21056.344*365
=23.40

China Petrochemical Development'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
=( (1286.122 + 605.41) / 2 ) / 4099.352*365 / 4
=945.766 / 4099.352*365 / 4
=21.05

* 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 21.05 mean?
China Petrochemical Development (TPE:1314) has a Days Payable of 21.05 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 China Petrochemical Development and its competitors. This is near median its historical median of 22.52. Over the past decade, China Petrochemical Development's Days Payable has ranged from 19.14 to 28.20. According to the industry distribution chart, China Petrochemical Development ranks #1322 out of 1550 companies in the Chemicals industry, placing it in the top 85.3%.
Is China Petrochemical Development's Days Payable too high?
China Petrochemical Development's current Days Payable of 21.05 is near median its 10-year median of 22.52. Over the past 10 years, this metric has ranged from a low of 19.14 to a high of 28.20. The Chemicals industry median Days Payable is 59.80. China Petrochemical Development's value of 21.05 is 64.8% below this industry median. Based on the distribution chart, China Petrochemical Development ranks #1322 out of 1550 companies in the Chemicals industry, which is in the bottom quartile relative to peers. Overall, China Petrochemical Development has a GF Score™ of 58/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does China Petrochemical Development's Days Payable compare to LIN and SHW?
According to the Chemicals industry distribution chart, China Petrochemical Development ranks #1322 out of 1550 companies for Days Payable. This places China Petrochemical Development in the lower half of its industry. The industry median Days Payable is 59.80. China Petrochemical Development's value of 21.05 is 64.8% below this benchmark. Historically, China Petrochemical Development's own Days Payable has ranged from 19.14 to 28.20 over the past decade. While the company's 10-year median is 22.52 vs. the industry median of 59.80, China Petrochemical Development 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 59.80, based on 1,550 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. China Petrochemical Development's current Days Payable of 21.05 is 64.8% 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 China Petrochemical Development and its competitors. For the Chemicals industry, the median Days Payable is 59.80 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. China Petrochemical Development's current Days Payable is 21.05, which is near median its own 10-year median of 22.52. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is China Petrochemical Development stock overvalued right now?
Based on GuruFocus' analysis, China Petrochemical Development (TPE:1314) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$6.72, compared to a current price of NT$10.40 — trading 54.8% above its estimated fair value. The current Days Payable is 21.05, which is near median its 10-year median of 22.52 and 64.8% below the Chemicals industry median of 59.80. China Petrochemical Development's overall GF Score™ is 58/100 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 China Petrochemical Development (TPE:1314), the current Days Payable is 21.05 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 China Petrochemical Development (TPE:1314) Overvalued in 2026?

Based on GuruFocus' analysis, China Petrochemical Development stock appears to be overvalued. The current stock price of NT$10.40 is trading 54.8% above its estimated GF Value™ of NT$6.72. GuruFocus considers China Petrochemical Development to be Significantly Overvalued.

Key valuation signals for TPE:1314:

  • Days Payable: 21.05 (near median its 10-year median of 22.52)
  • GF Value™: NT$6.72 vs. price of NT$10.40 (54.8% above fair value)
  • GF Score™: 58/100 with 7 warning signs
  • Industry Position: 64.8% below the Chemicals median (#1322 of 1550)

No single metric tells the full story. See the TPE:1314 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


China Petrochemical Development Business Description

Address No. 1, Jingjian Road, Dashe District, Kaohsiung, TWN, 815
China Petrochemical Development Corp manufactures and sells a variety of chemicals and chemical-based products. The company organizes itself into two reportable segments based on product type: the Acrylonitrile & Acetic Acid segment and the Caprolactam segment. The caprolactam segment, which generates the majority of the revenue of the two segments, involves the sales of textiles, plastic automotive parts, packaging films, conveyor belts, ropes, and fishing lines. The acrylonitrile sells acrylic fibers, a plastic used for home appliance casings and tools, and water treatment products. The products of nylon pellets include fiber nylon pellets and engineering plastic nylon pellets.
58GF Score

Get the complete analysis for TPE:1314

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

NT$10.40
Price
NT$6.72
GF Value