UniversalorporationTPE:1325 +3.47%66 Days Payable is 5.96 as of Dec. 2025, which is 29% below its 10-year median of 8.42. GuruFocus rates TPE:1325 with a GF Score™ of 66/100 and a GF Value™ of NT$20.97 (Modestly Overvalued). The stock has 2 warning signs investors should review. Among 1,014 Manufacturing - Apparel & Accessories companies, Universalorporation ranks worse than 96.84% on this metric.
The historical rank and industry rank for Universalorporation's Days Payable or its related term are showing as below:
TPE:1325'
s Days Payable Range Over the Past 10 Years
Min: 2.55 Med: 8.42 Max: 20.73
Current: 6.96
During the past 13 years, Universalorporation's highest Days Payable was 20.73. The lowest was 2.55. And the median was 8.42.
TPE:1325's Days Payable is ranked worse than 96.84% of 1014
companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 54.045
vs TPE:1325: 6.96
Universalorporation's Days Payable
declined
from Dec. 2024 (8.01) to Dec. 2025 (5.96).
It may suggest that Universalorporationaccelerated paying its suppliers.
Universalorporation Days Payable Related Terms
Universalorporation Days Payable Historical Data
* Premium members only.
The historical data trend for Universalorporation'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.
Universalorporation Days Payable Competitor Comparison
For the Textile Manufacturing subindustry, Universalorporation'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.
Universalorporation Days Payable vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Universalorporation's Days Payable distribution charts can be found below:
* The bar in red indicates where Universalorporation'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.
Universalorporation'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.
Universalorporation (TPE:1325) has a Days Payable of 5.96 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 Universalorporation and its competitors. This is 29% below median its historical median of 8.42. Over the past decade, Universalorporation's Days Payable has ranged from 2.55 to 20.73. According to the industry distribution chart, Universalorporation ranks #982 out of 1014 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 96.8%.
Is Universalorporation's Days Payable too high?
Universalorporation's current Days Payable of 5.96 is 29% below median its 10-year median of 8.42. Over the past 10 years, this metric has ranged from a low of 2.55 to a high of 20.73. The Manufacturing - Apparel & Accessories industry median Days Payable is 54.05. Universalorporation's value of 5.96 is 89% below this industry median. Based on the distribution chart, Universalorporation ranks #982 out of 1014 companies in the Manufacturing - Apparel & Accessories industry, which is in the bottom quartile relative to peers. Overall, Universalorporation has a GF Score™ of 66/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Universalorporation's Days Payable compare to competitors?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Universalorporation ranks #982 out of 1014 companies for Days Payable. This places Universalorporation in the lower half of its industry. The industry median Days Payable is 54.05. Universalorporation's value of 5.96 is 89% below this benchmark. Historically, Universalorporation's own Days Payable has ranged from 2.55 to 20.73 over the past decade. While the company's 10-year median is 8.42 vs. the industry median of 54.05, Universalorporation 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 1,014 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. Universalorporation's current Days Payable of 5.96 is 89% 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 Universalorporation 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. Universalorporation's current Days Payable is 5.96, which is 29% below median its own 10-year median of 8.42. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Universalorporation stock overvalued right now?
Based on GuruFocus' analysis, Universalorporation (TPE:1325) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$20.97, compared to a current price of NT$25.35 — trading 20.9% above its estimated fair value. The current Days Payable is 5.96, which is 29% below median its 10-year median of 8.42 and 89% below the Manufacturing - Apparel & Accessories industry median of 54.05. Universalorporation's overall GF Score™ is 66/100 with 2 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 Universalorporation (TPE:1325), the current Days Payable is 5.96 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 Universalorporation (TPE:1325) Overvalued in 2026?
Based on GuruFocus' analysis, Universalorporation stock appears to be overvalued.
The current stock price of NT$25.35 is trading 20.9% above its estimated GF Value™ of NT$20.97.
GuruFocus considers Universalorporation to be Modestly Overvalued.
Key valuation signals for TPE:1325:
Days Payable: 5.96 (29% below median its 10-year median of 8.42)
GF Value™: NT$20.97 vs. price of NT$25.35 (20.9% above fair value)
Industry Position: 89% below the Manufacturing - Apparel & Accessories median (#982 of 1014)
No single metric tells the full story. See the TPE:1325 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Universal Incorporation operates in the textile manufacturing industry. The product portfolio of the company includes spun-bond, melt-blown, and medical face masks. Geographically company operates in Taiwan, China, the United States, Northeast Asia out of which it generates the majority of the revenue from Taiwan.
66GF Score
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