Chung Hwa Chemical Industrial Works (TPE:1727) Days Payable: 36.73 (As of Dec. 2025) — 23% Above Median


TPE:1727 Chung Hwa Chemical Industrial Works Ltd TPE:1727
47 GF Score
Price NT$92.70
GF Value NT$33.64
Valuation Significantly Overvalued
! 13 Warning Signs
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What is Chung Hwa Chemical Industrial Works Days Payable?

Chung Hwa Chemical Industrial Works TPE:1727 +0.43% 47 Days Payable is 36.73 as of Dec. 2025, which is 23% above its 10-year median of 29.96. GuruFocus rates TPE:1727 with a GF Score™ of 47/100 and a GF Value™ of NT$33.64 (Significantly Overvalued). The stock has 13 warning signs investors should review. Among 1,550 Chemicals companies, Chung Hwa Chemical Industrial Works ranks worse than 75.29% on this metric.

Chung Hwa Chemical Industrial Works's average Accounts Payable for the three months ended in Dec. 2025 was NT$172 Mil. Chung Hwa Chemical Industrial Works's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$427 Mil. Hence, Chung Hwa Chemical Industrial Works's Days Payable for the three months ended in Dec. 2025 was 36.73.

The historical rank and industry rank for Chung Hwa Chemical Industrial Works's Days Payable or its related term are showing as below:

TPE:1727' s Days Payable Range Over the Past 10 Years
Min: 22.48   Med: 29.96   Max: 40.39
Current: 34.78

During the past 13 years, Chung Hwa Chemical Industrial Works's highest Days Payable was 40.39. The lowest was 22.48. And the median was 29.96.

TPE:1727's Days Payable is ranked worse than
75.29% of 1550 companies
in the Chemicals industry
Industry Median: 59.795 vs TPE:1727: 34.78

Chung Hwa Chemical Industrial Works's Days Payable increased from Dec. 2024 (34.33) to Dec. 2025 (36.73). It may suggest that Chung Hwa Chemical Industrial Works delayed paying its suppliers.


Chung Hwa Chemical Industrial Works Days Payable Related Terms


Chung Hwa Chemical Industrial Works Days Payable Historical Data

* Premium members only.

The historical data trend for Chung Hwa Chemical Industrial Works'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.

Chung Hwa Chemical Industrial Works Days Payable Chart

Chung Hwa Chemical Industrial Works 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 30.37 32.98 40.39 33.71 33.99

Chung Hwa Chemical Industrial Works 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 34.33 38.01 31.42 34.19 36.73

TPE:1727 vs DOW: Days Payable Comparison

For the Chemicals subindustry, Chung Hwa Chemical Industrial Works'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.


Chung Hwa Chemical Industrial Works Days Payable vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Chung Hwa Chemical Industrial Works's Days Payable distribution charts can be found below:

* The bar in red indicates where Chung Hwa Chemical Industrial Works's Days Payable falls into.


TPE:1727
47GF Score
Chung Hwa Chemical Industrial Works Ltd TPE:1727
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Chung Hwa Chemical Industrial Works 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.

Chung Hwa Chemical Industrial Works'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
=( (178.738 + 147.84) / 2 ) / 1753.243*365
=163.289 / 1753.243*365
=33.99

Chung Hwa Chemical Industrial Works'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
=( (195.624 + 147.84) / 2 ) / 426.685*365 / 4
=171.732 / 426.685*365 / 4
=36.73

* 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 36.73 mean?
Chung Hwa Chemical Industrial Works (TPE:1727) has a Days Payable of 36.73 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 Chung Hwa Chemical Industrial Works and its competitors. This is 23% above median its historical median of 29.96. Over the past decade, Chung Hwa Chemical Industrial Works' Days Payable has ranged from 22.48 to 40.39. According to the industry distribution chart, Chung Hwa Chemical Industrial Works ranks #1167 out of 1550 companies in the Chemicals industry, placing it in the top 75.3%.
Is Chung Hwa Chemical Industrial Works' Days Payable too high?
Chung Hwa Chemical Industrial Works' current Days Payable of 36.73 is 23% above median its 10-year median of 29.96. Over the past 10 years, this metric has ranged from a low of 22.48 to a high of 40.39. The Chemicals industry median Days Payable is 59.80. Chung Hwa Chemical Industrial Works' value of 36.73 is 38.6% below this industry median. Based on the distribution chart, Chung Hwa Chemical Industrial Works ranks #1167 out of 1550 companies in the Chemicals industry, which is in the bottom quartile relative to peers. Overall, Chung Hwa Chemical Industrial Works has a GF Score™ of 47/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Chung Hwa Chemical Industrial Works' Days Payable compare to DOW?
According to the Chemicals industry distribution chart, Chung Hwa Chemical Industrial Works ranks #1167 out of 1550 companies for Days Payable. This places Chung Hwa Chemical Industrial Works in the lower half of its industry. The industry median Days Payable is 59.80. Chung Hwa Chemical Industrial Works' value of 36.73 is 38.6% below this benchmark. Historically, Chung Hwa Chemical Industrial Works' own Days Payable has ranged from 22.48 to 40.39 over the past decade. While the company's 10-year median is 29.96 vs. the industry median of 59.80, Chung Hwa Chemical Industrial Works 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 Chemicals company?
The median Days Payable among Chemicals companies is 59.80, based on 1,550 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. Chung Hwa Chemical Industrial Works's current Days Payable of 36.73 is 38.6% 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 Chung Hwa Chemical Industrial Works and its competitors. For the Chemicals industry, the median Days Payable is 59.80 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Chung Hwa Chemical Industrial Works's current Days Payable is 36.73, which is 23% above median its own 10-year median of 29.96. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Chung Hwa Chemical Industrial Works stock overvalued right now?
Based on GuruFocus' analysis, Chung Hwa Chemical Industrial Works (TPE:1727) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$33.64, compared to a current price of NT$92.70 — trading 175.6% above its estimated fair value. The current Days Payable is 36.73, which is 23% above median its 10-year median of 29.96 and 38.6% below the Chemicals industry median of 59.80. Chung Hwa Chemical Industrial Works' overall GF Score™ is 47/100 with 13 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 Chung Hwa Chemical Industrial Works (TPE:1727), the current Days Payable is 36.73 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 Chung Hwa Chemical Industrial Works (TPE:1727) Overvalued in 2026?

Based on GuruFocus' analysis, Chung Hwa Chemical Industrial Works stock appears to be overvalued. The current stock price of NT$92.70 is trading 175.6% above its estimated GF Value™ of NT$33.64. GuruFocus considers Chung Hwa Chemical Industrial Works to be Significantly Overvalued.

Key valuation signals for TPE:1727:

  • Days Payable: 36.73 (23% above median its 10-year median of 29.96)
  • GF Value™: NT$33.64 vs. price of NT$92.70 (175.6% above fair value)
  • GF Score™: 47/100 with 13 warning signs
  • Industry Position: 38.6% below the Chemicals median (#1167 of 1550)

No single metric tells the full story. See the TPE:1727 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Chung Hwa Chemical Industrial Works Business Description

Address No. 15, Gongye 5th Road, Shulin Village, Guanyin District, Taoyuan, TWN, 328
Chung Hwa Chemical Industrial Works Ltd operates as a chemical manufacturer. The company is engaged in the manufacturing and retail of sulfuric acid and other chemical industrial raw materials, and trading of finished products, and design of related chemical engineering, industrial investment, chemical raw materials, import and export trade, and agency distribution. The company single segment of Chemicals are further bifurcated as Basic chemicals, Specialty chemicals, and Electronic chemicals, out of which maximum revenue is generated from Basic chemicals.
47GF Score

Get the complete analysis for TPE:1727

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

NT$92.70
Price
NT$33.64
GF Value