Lan FA Textile Co (TPE:1459) Days Payable: 1.22 (As of Dec. 2025) — 75% Below Median


TPE:1459 Lan FA Textile Co Ltd TPE:1459
62 GF Score
Price NT$11.65
GF Value NT$9.48
Valuation Modestly Overvalued
! 5 Warning Signs
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What is Lan FA Textile Co Days Payable?

Lan FA Textile Co TPE:1459 62 Days Payable is 1.22 as of Dec. 2025, which is 75% below its 10-year median of 4.92. GuruFocus rates TPE:1459 with a GF Score™ of 62/100 and a GF Value™ of NT$9.48 (Modestly Overvalued). The stock has 5 warning signs investors should review. Among 1,013 Manufacturing - Apparel & Accessories companies, Lan FA Textile Co ranks worse than 98.82% on this metric.

Lan FA Textile Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$3 Mil. Lan FA Textile Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$240 Mil. Hence, Lan FA Textile Co's Days Payable for the three months ended in Dec. 2025 was 1.22.

The historical rank and industry rank for Lan FA Textile Co's Days Payable or its related term are showing as below:

TPE:1459' s Days Payable Range Over the Past 10 Years
Min: 2.02   Med: 4.92   Max: 11.25
Current: 2.02

During the past 13 years, Lan FA Textile Co's highest Days Payable was 11.25. The lowest was 2.02. And the median was 4.92.

TPE:1459's Days Payable is ranked worse than
98.82% of 1013 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 53.99 vs TPE:1459: 2.02

Lan FA Textile Co's Days Payable declined from Dec. 2024 (3.38) to Dec. 2025 (1.22). It may suggest that Lan FA Textile Co accelerated paying its suppliers.


Lan FA Textile Co Days Payable Historical Data

* Premium members only.

The historical data trend for Lan FA 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.

Lan FA Textile Co Days Payable Chart

Lan FA Textile 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 6.53 6.28 9.27 11.25 2.66

Lan FA Textile 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 3.38 2.84 1.72 1.47 1.22

Lan FA Textile Co Days Payable Competitor Comparison

For the Textile Manufacturing subindustry, Lan FA 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.


Lan FA Textile Co Days Payable vs Manufacturing - Apparel & Accessories Industry

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

* The bar in red indicates where Lan FA Textile Co's Days Payable falls into.


TPE:1459
62GF Score
Lan FA Textile Co Ltd TPE:1459
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Lan FA Textile 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.

Lan FA Textile 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
=( (11.722 + 2.225) / 2 ) / 958.58*365
=6.9735 / 958.58*365
=2.66

Lan FA Textile 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
=( (4.193 + 2.225) / 2 ) / 240.394*365 / 4
=3.209 / 240.394*365 / 4
=1.22

* 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 1.22 mean?
Lan FA Textile Co (TPE:1459) has a Days Payable of 1.22 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 Lan FA Textile Co and its competitors. This is 75% below median its historical median of 4.92. Over the past decade, Lan FA Textile Co's Days Payable has ranged from 2.02 to 11.25. According to the industry distribution chart, Lan FA Textile Co ranks #1001 out of 1013 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 98.8%.
Is Lan FA Textile Co's Days Payable too high?
Lan FA Textile Co's current Days Payable of 1.22 is 75% below median its 10-year median of 4.92. Over the past 10 years, this metric has ranged from a low of 2.02 to a high of 11.25. The Manufacturing - Apparel & Accessories industry median Days Payable is 53.99. Lan FA Textile Co's value of 1.22 is 97.7% below this industry median. Based on the distribution chart, Lan FA Textile Co ranks #1001 out of 1013 companies in the Manufacturing - Apparel & Accessories industry, which is in the bottom quartile relative to peers. Overall, Lan FA Textile Co has a GF Score™ of 62/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lan FA Textile Co's Days Payable compare to competitors?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Lan FA Textile Co ranks #1001 out of 1013 companies for Days Payable. This places Lan FA Textile Co in the lower half of its industry. The industry median Days Payable is 53.99. Lan FA Textile Co's value of 1.22 is 97.7% below this benchmark. Historically, Lan FA Textile Co's own Days Payable has ranged from 2.02 to 11.25 over the past decade. While the company's 10-year median is 4.92 vs. the industry median of 53.99, Lan FA 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 53.99, based on 1,013 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. Lan FA Textile Co's current Days Payable of 1.22 is 97.7% 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 Lan FA Textile Co and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Days Payable is 53.99 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lan FA Textile Co's current Days Payable is 1.22, which is 75% below median its own 10-year median of 4.92. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lan FA Textile Co stock overvalued right now?
Based on GuruFocus' analysis, Lan FA Textile Co (TPE:1459) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$9.48, compared to a current price of NT$11.65 — trading 22.9% above its estimated fair value. The current Days Payable is 1.22, which is 75% below median its 10-year median of 4.92 and 97.7% below the Manufacturing - Apparel & Accessories industry median of 53.99. Lan FA Textile Co's overall GF Score™ is 62/100 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 Lan FA Textile Co (TPE:1459), the current Days Payable is 1.22 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 Lan FA Textile Co (TPE:1459) Overvalued in 2026?

Based on GuruFocus' analysis, Lan FA Textile Co stock appears to be overvalued. The current stock price of NT$11.65 is trading 22.9% above its estimated GF Value™ of NT$9.48. GuruFocus considers Lan FA Textile Co to be Modestly Overvalued.

Key valuation signals for TPE:1459:

  • Days Payable: 1.22 (75% below median its 10-year median of 4.92)
  • GF Value™: NT$9.48 vs. price of NT$11.65 (22.9% above fair value)
  • GF Score™: 62/100 with 5 warning signs
  • Industry Position: 97.7% below the Manufacturing - Apparel & Accessories median (#1001 of 1013)

No single metric tells the full story. See the TPE:1459 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lan FA Textile Co Business Description

Address Sec. 1, Huanhe North Road, 5th Floor.-5, No. 73, Taipei City, TWN, 103
Lan FA Textile Co Ltd operates in the textile manufacturing industry engaged in the production and sale of knitted fabrics and has increased the production and sale business of flexible polyester textured yarn, the production and sale of polyester textured yarn is the main source of operating revenue. Its products include Unclassified fiber, Superfine fiber, Compounded fiber and Functional fiber.
62GF Score

Get the complete analysis for TPE:1459

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

NT$11.65
Price
NT$9.48
GF Value