Big Sun Shine Co (TPE:1475) Days Payable: 106.32 (As of Dec. 2025) — 11% Above Median

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TPE:1475 Big Sun Shine Co Ltd TPE:1475
78 GF Score
Price NT$27.15
GF Value NT$39.24
Valuation Possible Value Trap
! 5 Warning Signs
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What is Big Sun Shine Co Days Payable?

Big Sun Shine Co TPE:1475 -0.55% 78 Days Payable is 106.32 as of Dec. 2025, which is 11% above its 10-year median of 95.46. GuruFocus rates TPE:1475 with a GF Score™ of 78/100 and a GF Value™ of NT$39.24 (Possible Value Trap). The stock has 5 warning signs investors should review. Among 1,015 Manufacturing - Apparel & Accessories companies, Big Sun Shine Co ranks better than 81.77% on this metric.

Big Sun Shine Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$347 Mil. Big Sun Shine Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$298 Mil. Hence, Big Sun Shine Co's Days Payable for the three months ended in Dec. 2025 was 106.32.

The historical rank and industry rank for Big Sun Shine Co's Days Payable or its related term are showing as below:

TPE:1475' s Days Payable Range Over the Past 10 Years
Min: 29.7   Med: 95.46   Max: 144.62
Current: 120.74

During the past 13 years, Big Sun Shine Co's highest Days Payable was 144.62. The lowest was 29.70. And the median was 95.46.

TPE:1475's Days Payable is ranked better than
81.77% of 1015 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 54.22 vs TPE:1475: 120.74

Big Sun Shine Co's Days Payable declined from Dec. 2024 (119.76) to Dec. 2025 (106.32). It may suggest that Big Sun Shine Co accelerated paying its suppliers.


Big Sun Shine Co Days Payable Historical Data

* Premium members only.

The historical data trend for Big Sun Shine 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.

Big Sun Shine Co Days Payable Chart

Big Sun Shine 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 123.75 89.24 108.32 108.46 144.62

Big Sun Shine 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 119.76 143.79 107.19 101.64 106.32

Big Sun Shine Co Days Payable Competitor Comparison

For the Textile Manufacturing subindustry, Big Sun Shine 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.


Big Sun Shine Co Days Payable vs Manufacturing - Apparel & Accessories Industry

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

* The bar in red indicates where Big Sun Shine Co's Days Payable falls into.


TPE:1475
78GF Score
Big Sun Shine Co Ltd TPE:1475
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Big Sun Shine 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.

Big Sun Shine 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
=( (517.251 + 389.023) / 2 ) / 1143.621*365
=453.137 / 1143.621*365
=144.62

Big Sun Shine 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
=( (305.335 + 389.023) / 2 ) / 297.981*365 / 4
=347.179 / 297.981*365 / 4
=106.32

* 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 106.32 mean?
Big Sun Shine Co (TPE:1475) has a Days Payable of 106.32 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 Big Sun Shine Co and its competitors. This is 11% above median its historical median of 95.46. Over the past decade, Big Sun Shine Co's Days Payable has ranged from 29.70 to 144.62. According to the industry distribution chart, Big Sun Shine Co ranks #185 out of 1015 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 18.2%.
Is Big Sun Shine Co's Days Payable too high?
Big Sun Shine Co's current Days Payable of 106.32 is 11% above median its 10-year median of 95.46. Over the past 10 years, this metric has ranged from a low of 29.70 to a high of 144.62. The Manufacturing - Apparel & Accessories industry median Days Payable is 54.22. Big Sun Shine Co's value of 106.32 is 96.1% above this industry median. Based on the distribution chart, Big Sun Shine Co ranks #185 out of 1015 companies in the Manufacturing - Apparel & Accessories industry, which is in the top quartile — a strong position relative to peers. Overall, Big Sun Shine Co has a GF Score™ of 78/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Big Sun Shine Co's Days Payable compare to competitors?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Big Sun Shine Co ranks #185 out of 1015 companies for Days Payable. This places Big Sun Shine Co in the top 18% of its industry — outperforming the majority of peers. The industry median Days Payable is 54.22. Big Sun Shine Co's value of 106.32 is 96.1% above this benchmark. Historically, Big Sun Shine Co's own Days Payable has ranged from 29.70 to 144.62 over the past decade. While the company's 10-year median is 95.46 vs. the industry median of 54.22, Big Sun Shine Co has consistently been above 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 1,015 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. Big Sun Shine Co's current Days Payable of 106.32 is 96.1% above 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 Big Sun Shine 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. Big Sun Shine Co's current Days Payable is 106.32, which is 11% above median its own 10-year median of 95.46. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Big Sun Shine Co stock overvalued right now?
Based on GuruFocus' analysis, Big Sun Shine Co (TPE:1475) is currently considered Possible Value Trap. The stock's GF Value™ is NT$39.24, compared to a current price of NT$27.15 — trading 30.8% below its estimated fair value. The current Days Payable is 106.32, which is 11% above median its 10-year median of 95.46 and 96.1% above the Manufacturing - Apparel & Accessories industry median of 54.22. Big Sun Shine Co's overall GF Score™ is 78/100 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 Big Sun Shine Co (TPE:1475), the current Days Payable is 106.32 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 Big Sun Shine Co (TPE:1475) Overvalued in 2026?

Based on GuruFocus' analysis, Big Sun Shine Co stock appears to be undervalued. The current stock price of NT$27.15 is trading 30.8% below its estimated GF Value™ of NT$39.24. GuruFocus considers Big Sun Shine Co to be Possible Value Trap.

Key valuation signals for TPE:1475:

  • Days Payable: 106.32 (11% above median its 10-year median of 95.46)
  • GF Value™: NT$39.24 vs. price of NT$27.15 (30.8% below fair value)
  • GF Score™: 78/100 with 5 warning signs
  • Industry Position: 96.1% above the Manufacturing - Apparel & Accessories median (#185 of 1015)

No single metric tells the full story. See the TPE:1475 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Big Sun Shine Co Business Description

Address No. 36, North Pingdong Road, 8th Floor, Zhongzheng District, Taipei, TWN, 333
Big Sun Shine Co Ltd is engaged in cloth dyeing and finishing, weaving and trading of various textiles, processing and wholesale and trading of dyes, pigments and industrial additives. Its products include Jacquard/Dobby, Yarn Dyed/Piece Dyed, Fire Retardant, Anti-Microbial, Anti-Odor, Anti-UV, and Insulation Fabric. Geographically it operates in Taiwan, Vietnam, Cambodia, Bangladesh, Jordan, and Others with majority of revenue deriving from Taiwan.
78GF Score

Get the complete analysis for TPE:1475

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

NT$27.15
Price
NT$39.24
GF Value