Li Peng Enterprise Co (TPE:1447) Days Payable: 22.93 (As of Dec. 2025) — 11% Below Median


TPE:1447 Li Peng Enterprise Co Ltd TPE:1447
64 GF Score
Price NT$8.65
GF Value NT$7.02
Valuation Modestly Overvalued
! 7 Warning Signs
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What is Li Peng Enterprise Co Days Payable?

Li Peng Enterprise Co TPE:1447 -3.89% 64 Days Payable is 22.93 as of Dec. 2025, which is 11% below its 10-year median of 25.63. GuruFocus rates TPE:1447 with a GF Score™ of 64/100 and a GF Value™ of NT$7.02 (Modestly Overvalued). The stock has 7 warning signs investors should review. Among 1,012 Manufacturing - Apparel & Accessories companies, Li Peng Enterprise Co ranks worse than 79.45% on this metric.

Li Peng Enterprise Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$1,657 Mil. Li Peng Enterprise Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$6,592 Mil. Hence, Li Peng Enterprise Co's Days Payable for the three months ended in Dec. 2025 was 22.93.

The historical rank and industry rank for Li Peng Enterprise Co's Days Payable or its related term are showing as below:

TPE:1447' s Days Payable Range Over the Past 10 Years
Min: 20.68   Med: 25.63   Max: 32.35
Current: 26.35

During the past 13 years, Li Peng Enterprise Co's highest Days Payable was 32.35. The lowest was 20.68. And the median was 25.63.

TPE:1447's Days Payable is ranked worse than
79.45% of 1012 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 53.945 vs TPE:1447: 26.35

Li Peng Enterprise Co's Days Payable increased from Dec. 2024 (20.02) to Dec. 2025 (22.93). It may suggest that Li Peng Enterprise Co delayed paying its suppliers.


Li Peng Enterprise Co Days Payable Historical Data

* Premium members only.

The historical data trend for Li Peng 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.

Li Peng Enterprise Co Days Payable Chart

Li Peng Enterprise 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 25.23 26.54 24.42 22.22 20.68

Li Peng Enterprise 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 20.02 31.83 26.90 29.37 22.93

Li Peng Enterprise Co Days Payable Competitor Comparison

For the Textile Manufacturing subindustry, Li Peng 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.


Li Peng Enterprise Co Days Payable vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Li Peng Enterprise Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Li Peng Enterprise Co's Days Payable falls into.


TPE:1447
64GF Score
Li Peng Enterprise Co Ltd TPE:1447
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Li Peng Enterprise 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.

Li Peng Enterprise 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
=( (2188.19 + 946.695) / 2 ) / 27659.527*365
=1567.4425 / 27659.527*365
=20.68

Li Peng Enterprise 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
=( (2366.731 + 946.695) / 2 ) / 6591.81*365 / 4
=1656.713 / 6591.81*365 / 4
=22.93

* 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 22.93 mean?
Li Peng Enterprise Co (TPE:1447) has a Days Payable of 22.93 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 Li Peng Enterprise Co and its competitors. This is 11% below median its historical median of 25.63. Over the past decade, Li Peng Enterprise Co's Days Payable has ranged from 20.68 to 32.35. According to the industry distribution chart, Li Peng Enterprise Co ranks #804 out of 1012 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 79.4%.
Is Li Peng Enterprise Co's Days Payable too high?
Li Peng Enterprise Co's current Days Payable of 22.93 is 11% below median its 10-year median of 25.63. Over the past 10 years, this metric has ranged from a low of 20.68 to a high of 32.35. The Manufacturing - Apparel & Accessories industry median Days Payable is 53.95. Li Peng Enterprise Co's value of 22.93 is 57.5% below this industry median. Based on the distribution chart, Li Peng Enterprise Co ranks #804 out of 1012 companies in the Manufacturing - Apparel & Accessories industry, which is in the bottom quartile relative to peers. Overall, Li Peng Enterprise Co has a GF Score™ of 64/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Li Peng Enterprise Co's Days Payable compare to competitors?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Li Peng Enterprise Co ranks #804 out of 1012 companies for Days Payable. This places Li Peng Enterprise Co in the lower half of its industry. The industry median Days Payable is 53.95. Li Peng Enterprise Co's value of 22.93 is 57.5% below this benchmark. Historically, Li Peng Enterprise Co's own Days Payable has ranged from 20.68 to 32.35 over the past decade. While the company's 10-year median is 25.63 vs. the industry median of 53.95, Li Peng 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 53.95, based on 1,012 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. Li Peng Enterprise Co's current Days Payable of 22.93 is 57.5% 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 Li Peng Enterprise Co and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Days Payable is 53.95 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Li Peng Enterprise Co's current Days Payable is 22.93, which is 11% below median its own 10-year median of 25.63. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Li Peng Enterprise Co stock overvalued right now?
Based on GuruFocus' analysis, Li Peng Enterprise Co (TPE:1447) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$7.02, compared to a current price of NT$8.65 — trading 23.2% above its estimated fair value. The current Days Payable is 22.93, which is 11% below median its 10-year median of 25.63 and 57.5% below the Manufacturing - Apparel & Accessories industry median of 53.95. Li Peng Enterprise Co's overall GF Score™ is 64/100 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 Li Peng Enterprise Co (TPE:1447), the current Days Payable is 22.93 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 Li Peng Enterprise Co (TPE:1447) Overvalued in 2026?

Based on GuruFocus' analysis, Li Peng Enterprise Co stock appears to be overvalued. The current stock price of NT$8.65 is trading 23.2% above its estimated GF Value™ of NT$7.02. GuruFocus considers Li Peng Enterprise Co to be Modestly Overvalued.

Key valuation signals for TPE:1447:

  • Days Payable: 22.93 (11% below median its 10-year median of 25.63)
  • GF Value™: NT$7.02 vs. price of NT$8.65 (23.2% above fair value)
  • GF Score™: 64/100 with 7 warning signs
  • Industry Position: 57.5% below the Manufacturing - Apparel & Accessories median (#804 of 1012)

No single metric tells the full story. See the TPE:1447 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Li Peng Enterprise Co Business Description

Address No.162, Songjiang Road, 6th Floor, Zhongshan District, Taipei, TWN, 104
Li Peng Enterprise Co Ltd is a Taiwan-based company that is engaged in the manufacture & sale of textile products. The company is mainly divided into the Nylon Segment, Textile Segment, & Trading Segment. The company's main products consist of nylon chips, nylon filament yarns, & nylon yarns with special functions, & these products contribute the majority of the company's total revenue. It also provides various kinds of fabrics, such as synthetic & natural woven fabrics. The company operates in the following segments, which include the Nylon department, the Weaving department, the Trade department, & the Yarn dyeing & other departments. The majority of its revenue is generated from the Trade department, which is mainly a sales base for various textile products & bulk raw materials.
64GF Score

Get the complete analysis for TPE:1447

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

NT$8.65
Price
NT$7.02
GF Value