Lealea Enterprise CoTPE:1444 -0.50%53 Days Payable is 16.62 as of Dec. 2025, which is 24% below its 10-year median of 21.96. GuruFocus rates TPE:1444 with a GF Score™ of 53/100 and a GF Value™ of NT$6.66 (Significantly Overvalued). The stock has 9 warning signs investors should review. Among 1,016 Manufacturing - Apparel & Accessories companies, Lealea Enterprise Co ranks worse than 88.98% on this metric.
The historical rank and industry rank for Lealea Enterprise Co's Days Payable or its related term are showing as below:
TPE:1444'
s Days Payable Range Over the Past 10 Years
Min: 14.58 Med: 21.96 Max: 29.61
Current: 16.99
During the past 13 years, Lealea Enterprise Co's highest Days Payable was 29.61. The lowest was 14.58. And the median was 21.96.
TPE:1444's Days Payable is ranked worse than 88.98% of 1016
companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 54.045
vs TPE:1444: 16.99
Lealea Enterprise Co's Days Payable
declined
from Dec. 2024 (19.30) to Dec. 2025 (16.62).
It may suggest that Lealea Enterprise Coaccelerated paying its suppliers.
Lealea Enterprise Co Days Payable Related Terms
Lealea Enterprise Co Days Payable Historical Data
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The historical data trend for Lealea Enterprise 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.
Lealea Enterprise Co Days Payable Competitor Comparison
For the Textile Manufacturing subindustry, Lealea Enterprise 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.
Lealea Enterprise Co Days Payable vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Lealea Enterprise Co's Days Payable distribution charts can be found below:
* The bar in red indicates where Lealea Enterprise Co'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.
Lealea Enterprise Co'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.
Lealea Enterprise Co (TPE:1444) has a Days Payable of 16.62 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 Lealea Enterprise Co and its competitors. This is 24% below median its historical median of 21.96. Over the past decade, Lealea Enterprise Co's Days Payable has ranged from 14.58 to 29.61. According to the industry distribution chart, Lealea Enterprise Co ranks #904 out of 1016 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 89%.
Is Lealea Enterprise Co's Days Payable too high?
Lealea Enterprise Co's current Days Payable of 16.62 is 24% below median its 10-year median of 21.96. Over the past 10 years, this metric has ranged from a low of 14.58 to a high of 29.61. The Manufacturing - Apparel & Accessories industry median Days Payable is 54.05. Lealea Enterprise Co's value of 16.62 is 69.2% below this industry median. Based on the distribution chart, Lealea Enterprise Co ranks #904 out of 1016 companies in the Manufacturing - Apparel & Accessories industry, which is in the bottom quartile relative to peers. Overall, Lealea Enterprise Co has a GF Score™ of 53/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lealea Enterprise Co's Days Payable compare to competitors?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Lealea Enterprise Co ranks #904 out of 1016 companies for Days Payable. This places Lealea Enterprise Co in the lower half of its industry. The industry median Days Payable is 54.05. Lealea Enterprise Co's value of 16.62 is 69.2% below this benchmark. Historically, Lealea Enterprise Co's own Days Payable has ranged from 14.58 to 29.61 over the past decade. While the company's 10-year median is 21.96 vs. the industry median of 54.05, Lealea Enterprise 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. Lealea Enterprise Co's current Days Payable of 16.62 is 69.2% 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 Lealea Enterprise 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. Lealea Enterprise Co's current Days Payable is 16.62, which is 24% below median its own 10-year median of 21.96. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lealea Enterprise Co stock overvalued right now?
Based on GuruFocus' analysis, Lealea Enterprise Co (TPE:1444) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$6.66, compared to a current price of NT$9.95 — trading 49.4% above its estimated fair value. The current Days Payable is 16.62, which is 24% below median its 10-year median of 21.96 and 69.2% below the Manufacturing - Apparel & Accessories industry median of 54.05. Lealea Enterprise Co's overall GF Score™ is 53/100 with 9 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 Lealea Enterprise Co (TPE:1444), the current Days Payable is 16.62 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 Lealea Enterprise Co (TPE:1444) Overvalued in 2026?
Based on GuruFocus' analysis, Lealea Enterprise Co stock appears to be overvalued.
The current stock price of NT$9.95 is trading 49.4% above its estimated GF Value™ of NT$6.66.
GuruFocus considers Lealea Enterprise Co to be Significantly Overvalued.
Key valuation signals for TPE:1444:
Days Payable: 16.62 (24% below median its 10-year median of 21.96)
GF Value™: NT$6.66 vs. price of NT$9.95 (49.4% above fair value)
Industry Position: 69.2% below the Manufacturing - Apparel & Accessories median (#904 of 1016)
No single metric tells the full story. See the TPE:1444 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Lealea Enterprise Co Ltd is mainly engaged in the manufacturing and sales of polyester fully oriented yarn, polyester draw textured yarn, and polyester chip. It has four segments Textile segment engaged in the manufacturing and sales of polyester fully oriented yarn, polyester chip, polyester draw textured yarn, weaving, dyeing and finishing, processing of artificial fiber fabrics; Construction segment engaged in building, land, and parking space related businesses; Film segment engaged in the Manufacturing of nylon film; Investment and other sectors are mainly investment in various production businesses, coal trading, wholesale of leisure and sports products, power generation and sales, and retail businesses of which majority of revenue comes from Textile. It mainly operates in Asia.
53GF Score
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