Taiwan Fertilizer Co (TPE:1722) Days Payable: 12.33 (As of Dec. 2025) — 61% Below Median


TPE:1722 Taiwan Fertilizer Co Ltd TPE:1722
78 GF Score
Price NT$48.75
GF Value NT$49.69
Valuation Fairly Valued
! 7 Warning Signs
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What is Taiwan Fertilizer Co Days Payable?

Taiwan Fertilizer Co TPE:1722 +1.35% 78 Days Payable is 12.33 as of Dec. 2025, which is 61% below its 10-year median of 31.99. GuruFocus rates TPE:1722 with a GF Score™ of 78/100 and a GF Value™ of NT$49.69 (Fairly Valued). The stock has 7 warning signs investors should review. Among 246 Agriculture companies, Taiwan Fertilizer Co ranks worse than 93.9% on this metric.

Taiwan Fertilizer Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$312 Mil. Taiwan Fertilizer Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$2,307 Mil. Hence, Taiwan Fertilizer Co's Days Payable for the three months ended in Dec. 2025 was 12.33.

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

TPE:1722' s Days Payable Range Over the Past 10 Years
Min: 10.63   Med: 31.99   Max: 44.23
Current: 12.37

During the past 13 years, Taiwan Fertilizer Co's highest Days Payable was 44.23. The lowest was 10.63. And the median was 31.99.

TPE:1722's Days Payable is ranked worse than
93.9% of 246 companies
in the Agriculture industry
Industry Median: 72.7 vs TPE:1722: 12.37

Taiwan Fertilizer Co's Days Payable declined from Dec. 2024 (22.06) to Dec. 2025 (12.33). It may suggest that Taiwan Fertilizer Co accelerated paying its suppliers.


Taiwan Fertilizer Co Days Payable Historical Data

* Premium members only.

The historical data trend for Taiwan Fertilizer 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.

Taiwan Fertilizer Co Days Payable Chart

Taiwan Fertilizer 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 44.23 42.53 21.30 12.17 10.63

Taiwan Fertilizer 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 22.06 12.21 15.82 11.03 12.33

TPE:1722 vs CTVA, CF, MOS: Days Payable Comparison

For the Agricultural Inputs subindustry, Taiwan Fertilizer 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.


Taiwan Fertilizer Co Days Payable vs Agriculture Industry

For the Agriculture industry and Basic Materials sector, Taiwan Fertilizer Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Taiwan Fertilizer Co's Days Payable falls into.


TPE:1722
78GF Score
Taiwan Fertilizer Co Ltd TPE:1722
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Taiwan Fertilizer 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.

Taiwan Fertilizer 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
=( (290.535 + 321.257) / 2 ) / 10504.701*365
=305.896 / 10504.701*365
=10.63

Taiwan Fertilizer 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
=( (302.534 + 321.257) / 2 ) / 2307.498*365 / 4
=311.8955 / 2307.498*365 / 4
=12.33

* 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 12.33 mean?
Taiwan Fertilizer Co (TPE:1722) has a Days Payable of 12.33 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 Taiwan Fertilizer Co and its competitors. This is 61% below median its historical median of 31.99. Over the past decade, Taiwan Fertilizer Co's Days Payable has ranged from 10.63 to 44.23. According to the industry distribution chart, Taiwan Fertilizer Co ranks #231 out of 246 companies in the Agriculture industry, placing it in the top 93.9%.
Is Taiwan Fertilizer Co's Days Payable too high?
Taiwan Fertilizer Co's current Days Payable of 12.33 is 61% below median its 10-year median of 31.99. Over the past 10 years, this metric has ranged from a low of 10.63 to a high of 44.23. The Agriculture industry median Days Payable is 72.70. Taiwan Fertilizer Co's value of 12.33 is 83% below this industry median. Based on the distribution chart, Taiwan Fertilizer Co ranks #231 out of 246 companies in the Agriculture industry, which is in the bottom quartile relative to peers. Overall, Taiwan Fertilizer Co has a GF Score™ of 78/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Taiwan Fertilizer Co's Days Payable compare to CTVA and CF?
According to the Agriculture industry distribution chart, Taiwan Fertilizer Co ranks #231 out of 246 companies for Days Payable. This places Taiwan Fertilizer Co in the lower half of its industry. The industry median Days Payable is 72.70. Taiwan Fertilizer Co's value of 12.33 is 83% below this benchmark. Historically, Taiwan Fertilizer Co's own Days Payable has ranged from 10.63 to 44.23 over the past decade. While the company's 10-year median is 31.99 vs. the industry median of 72.70, Taiwan Fertilizer 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 an Agriculture company?
The median Days Payable among Agriculture companies is 72.70, based on 246 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. Taiwan Fertilizer Co's current Days Payable of 12.33 is 83% 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 Taiwan Fertilizer Co and its competitors. For the Agriculture industry, the median Days Payable is 72.70 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Taiwan Fertilizer Co's current Days Payable is 12.33, which is 61% below median its own 10-year median of 31.99. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Taiwan Fertilizer Co stock overvalued right now?
Based on GuruFocus' analysis, Taiwan Fertilizer Co (TPE:1722) is currently considered Fairly Valued. The stock's GF Value™ is NT$49.69, compared to a current price of NT$48.75 — trading 1.9% below its estimated fair value. The current Days Payable is 12.33, which is 61% below median its 10-year median of 31.99 and 83% below the Agriculture industry median of 72.70. Taiwan Fertilizer Co's overall GF Score™ is 78/100 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 Taiwan Fertilizer Co (TPE:1722), the current Days Payable is 12.33 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 Taiwan Fertilizer Co (TPE:1722) Overvalued in 2026?

Based on GuruFocus' analysis, Taiwan Fertilizer Co stock appears to be undervalued. The current stock price of NT$48.75 is trading 1.9% below its estimated GF Value™ of NT$49.69. GuruFocus considers Taiwan Fertilizer Co to be Fairly Valued.

Key valuation signals for TPE:1722:

  • Days Payable: 12.33 (61% below median its 10-year median of 31.99)
  • GF Value™: NT$49.69 vs. price of NT$48.75 (1.9% below fair value)
  • GF Score™: 78/100 with 7 warning signs
  • Industry Position: 83% below the Agriculture median (#231 of 246)

No single metric tells the full story. See the TPE:1722 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Taiwan Fertilizer Co Business Description

Address No. 170, Jingmao 1st Road, 115 Floor 17, Nangang District, Taipei, TWN, 115018
Taiwan Fertilizer Co Ltd is involved in the manufacture and sale of fertilizers as well as real estate construction and leasing. The company reports two operating segments: fertilizers and chemical and real estate and investment business. The Fertilizer and Chemical segment generates the vast majority of revenue through the manufacture and sale of inorganic and organic fertilizers and other chemical products. The real estate and investment segment includes the construction and leasing of real estate. The Other segment consists of multiple subsidiaries across the investment, retail, biotechnology services, and grocery industries.
78GF Score

Get the complete analysis for TPE:1722

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

NT$48.75
Price
NT$49.69
GF Value