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Universal Textile CoTPE:1445 +1.75%51 Days Payable is 22.64 as of Dec. 2025, which is 68% above its 10-year median of 13.50. GuruFocus rates TPE:1445 with a GF Score™ of 51/100 and a GF Value™ of NT$11.00 (Fairly Valued). The stock has 5 warning signs investors should review. Among 1,017 Manufacturing - Apparel & Accessories companies, Universal Textile Co ranks worse than 84.27% on this metric.
The historical rank and industry rank for Universal Textile Co's Days Payable or its related term are showing as below:
TPE:1445'
s Days Payable Range Over the Past 10 Years
Min: 9.24 Med: 13.5 Max: 24.38
Current: 22.23
During the past 13 years, Universal Textile Co's highest Days Payable was 24.38. The lowest was 9.24. And the median was 13.50.
TPE:1445's Days Payable is ranked worse than 84.27% of 1017
companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 54.22
vs TPE:1445: 22.23
Universal Textile Co's Days Payable
increased
from Dec. 2024 (11.68) to Dec. 2025 (22.64).
It may suggest that Universal Textile Codelayed paying its suppliers.
Universal Textile Co Days Payable Related Terms
Universal Textile Co Days Payable Historical Data
* Premium members only.
The historical data trend for Universal Textile 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.
Universal Textile Co Days Payable Competitor Comparison
For the Textile Manufacturing subindustry, Universal Textile 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.
Universal Textile Co Days Payable vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Universal Textile Co's Days Payable distribution charts can be found below:
* The bar in red indicates where Universal Textile 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.
Universal Textile 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.
Universal Textile Co (TPE:1445) has a Days Payable of 22.64 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 Universal Textile Co and its competitors. This is 68% above median its historical median of 13.50. Over the past decade, Universal Textile Co's Days Payable has ranged from 9.24 to 24.38. According to the industry distribution chart, Universal Textile Co ranks #857 out of 1017 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 84.3%.
Is Universal Textile Co's Days Payable too high?
Universal Textile Co's current Days Payable of 22.64 is 68% above median its 10-year median of 13.50. Over the past 10 years, this metric has ranged from a low of 9.24 to a high of 24.38. The Manufacturing - Apparel & Accessories industry median Days Payable is 54.22. Universal Textile Co's value of 22.64 is 58.2% below this industry median. Based on the distribution chart, Universal Textile Co ranks #857 out of 1017 companies in the Manufacturing - Apparel & Accessories industry, which is in the bottom quartile relative to peers. Overall, Universal Textile Co has a GF Score™ of 51/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Universal Textile Co's Days Payable compare to competitors?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Universal Textile Co ranks #857 out of 1017 companies for Days Payable. This places Universal Textile Co in the lower half of its industry. The industry median Days Payable is 54.22. Universal Textile Co's value of 22.64 is 58.2% below this benchmark. Historically, Universal Textile Co's own Days Payable has ranged from 9.24 to 24.38 over the past decade. While the company's 10-year median is 13.50 vs. the industry median of 54.22, Universal Textile 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 54.22, based on 1,017 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. Universal Textile Co's current Days Payable of 22.64 is 58.2% 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 Universal Textile Co and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Days Payable is 54.22 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Universal Textile Co's current Days Payable is 22.64, which is 68% above median its own 10-year median of 13.50. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Universal Textile Co stock overvalued right now?
Based on GuruFocus' analysis, Universal Textile Co (TPE:1445) is currently considered Fairly Valued. The stock's GF Value™ is NT$11.00, compared to a current price of NT$11.65 — trading 5.9% above its estimated fair value. The current Days Payable is 22.64, which is 68% above median its 10-year median of 13.50 and 58.2% below the Manufacturing - Apparel & Accessories industry median of 54.22. Universal Textile Co's overall GF Score™ is 51/100 with 5 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 Universal Textile Co (TPE:1445), the current Days Payable is 22.64 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 Universal Textile Co (TPE:1445) Overvalued in 2026?
Based on GuruFocus' analysis, Universal Textile Co stock appears to be overvalued.
The current stock price of NT$11.65 is trading 5.9% above its estimated GF Value™ of NT$11.00.
GuruFocus considers Universal Textile Co to be Fairly Valued.
Key valuation signals for TPE:1445:
Days Payable: 22.64 (68% above median its 10-year median of 13.50)
GF Value™: NT$11.00 vs. price of NT$11.65 (5.9% above fair value)
Industry Position: 58.2% below the Manufacturing - Apparel & Accessories median (#857 of 1017)
No single metric tells the full story. See the TPE:1445 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Universal Textile Co Ltd is engaged in the production and sales of various processed yarns and synthetic fiber fabrics. Its products include fashion fabrics (woven and knitted), suit fabrics, women's clothing fabrics, uniform fabrics, shirt fabrics, coat fabrics, classic series, classic floral yarn series, and functional fabrics, including moisture-wicking, fit, and coating fabrics. Its segments are: the textile segment and the textured yarn segment. The textile segment generates maximum revenue, mainly including polyester filament fabrics, T/R mixed weave fabrics, and elastic fabrics, which are used as filament suit fabrics, women's thin fabrics, and various finishing fabrics. The textured yarn segment mainly includes polyester processed yarn.
51GF Score
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