Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Makalot Industrial CoTPE:1477 +1.57%92 Days Payable is 33.77 as of Dec. 2025, which is 2% above its 10-year median of 33.03. GuruFocus rates TPE:1477 with a GF Score™ of 92/100 and a GF Value™ of NT$327.68 (Significantly Undervalued). The stock has 2 warning signs investors should review. Among 1,015 Manufacturing - Apparel & Accessories companies, Makalot Industrial Co ranks worse than 73.1% on this metric.
The historical rank and industry rank for Makalot Industrial Co's Days Payable or its related term are showing as below:
TPE:1477'
s Days Payable Range Over the Past 10 Years
Min: 30.65 Med: 33.03 Max: 35.95
Current: 31.22
During the past 13 years, Makalot Industrial Co's highest Days Payable was 35.95. The lowest was 30.65. And the median was 33.03.
TPE:1477's Days Payable is ranked worse than 73.1% of 1015
companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 54.22
vs TPE:1477: 31.22
Makalot Industrial Co Days Payable Historical Data
* Premium members only.
The historical data trend for Makalot Industrial 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.
TPE:1477 vs RL, LEVI, VFC: Days Payable Comparison
For the Apparel Manufacturing subindustry, Makalot Industrial 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.
Makalot Industrial Co Days Payable vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Makalot Industrial Co's Days Payable distribution charts can be found below:
* The bar in red indicates where Makalot Industrial 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.
Makalot Industrial 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.
Makalot Industrial Co (TPE:1477) has a Days Payable of 33.77 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 Makalot Industrial Co and its competitors. This is near median its historical median of 33.03. Over the past decade, Makalot Industrial Co's Days Payable has ranged from 30.65 to 35.95. According to the industry distribution chart, Makalot Industrial Co ranks #742 out of 1015 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 73.1%.
Is Makalot Industrial Co's Days Payable too high?
Makalot Industrial Co's current Days Payable of 33.77 is near median its 10-year median of 33.03. Over the past 10 years, this metric has ranged from a low of 30.65 to a high of 35.95. The Manufacturing - Apparel & Accessories industry median Days Payable is 54.22. Makalot Industrial Co's value of 33.77 is 37.7% below this industry median. Based on the distribution chart, Makalot Industrial Co ranks #742 out of 1015 companies in the Manufacturing - Apparel & Accessories industry, which is below the industry midpoint. Overall, Makalot Industrial Co has a GF Score™ of 92/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Makalot Industrial Co's Days Payable compare to RL and LEVI?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Makalot Industrial Co ranks #742 out of 1015 companies for Days Payable. This places Makalot Industrial Co in the lower half of its industry. The industry median Days Payable is 54.22. Makalot Industrial Co's value of 33.77 is 37.7% below this benchmark. Historically, Makalot Industrial Co's own Days Payable has ranged from 30.65 to 35.95 over the past decade. While the company's 10-year median is 33.03 vs. the industry median of 54.22, Makalot Industrial 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 1,015 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. Makalot Industrial Co's current Days Payable of 33.77 is 37.7% 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 Makalot Industrial 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. Makalot Industrial Co's current Days Payable is 33.77, which is near median its own 10-year median of 33.03. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Makalot Industrial Co stock overvalued right now?
Based on GuruFocus' analysis, Makalot Industrial Co (TPE:1477) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$327.68, compared to a current price of NT$226.00 — trading 31% below its estimated fair value. The current Days Payable is 33.77, which is near median its 10-year median of 33.03 and 37.7% below the Manufacturing - Apparel & Accessories industry median of 54.22. Makalot Industrial Co's overall GF Score™ is 92/100 with 2 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 Makalot Industrial Co (TPE:1477), the current Days Payable is 33.77 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 Makalot Industrial Co (TPE:1477) Overvalued in 2026?
Based on GuruFocus' analysis, Makalot Industrial Co stock appears to be undervalued.
The current stock price of NT$226.00 is trading 31% below its estimated GF Value™ of NT$327.68.
GuruFocus considers Makalot Industrial Co to be Significantly Undervalued.
Key valuation signals for TPE:1477:
Days Payable: 33.77 (near median its 10-year median of 33.03)
GF Value™: NT$327.68 vs. price of NT$226.00 (31% below fair value)
Industry Position: 37.7% below the Manufacturing - Apparel & Accessories median (#742 of 1015)
No single metric tells the full story. See the TPE:1477 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Makalot Industrial Co Ltd is a Taiwan-based company. The company, along with its subsidiaries, is involved in the manufacturing and processing of garments. The firm describes its sales based on geography as sales from the American region and sales from others. It derives the majority of its sales from the American region. The firm generates almost all its revenue from garments and small portion of revenue from services and others.
92GF Score
Get the complete analysis for TPE:1477
Days Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TPE:1477 has been successfully added to your 
