Evermore Chemical Industry Co (TPE:1735) Days Payable: 42.86 (As of Dec. 2025) — 20% Above Median


TPE:1735 Evermore Chemical Industry Co Ltd TPE:1735
71 GF Score
Price NT$22.45
GF Value NT$15.01
Valuation Significantly Overvalued
! 6 Warning Signs
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What is Evermore Chemical Industry Co Days Payable?

Evermore Chemical Industry Co TPE:1735 -7.80% 71 Days Payable is 42.86 as of Dec. 2025, which is 20% above its 10-year median of 35.86. GuruFocus rates TPE:1735 with a GF Score™ of 71/100 and a GF Value™ of NT$15.01 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 1,551 Chemicals companies, Evermore Chemical Industry Co ranks worse than 63.7% on this metric.

Evermore Chemical Industry Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$211 Mil. Evermore Chemical Industry Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$449 Mil. Hence, Evermore Chemical Industry Co's Days Payable for the three months ended in Dec. 2025 was 42.86.

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

TPE:1735' s Days Payable Range Over the Past 10 Years
Min: 27.13   Med: 35.86   Max: 46.84
Current: 46.84

During the past 13 years, Evermore Chemical Industry Co's highest Days Payable was 46.84. The lowest was 27.13. And the median was 35.86.

TPE:1735's Days Payable is ranked worse than
63.7% of 1551 companies
in the Chemicals industry
Industry Median: 59.87 vs TPE:1735: 46.84

Evermore Chemical Industry Co's Days Payable declined from Dec. 2024 (46.49) to Dec. 2025 (42.86). It may suggest that Evermore Chemical Industry Co accelerated paying its suppliers.


Evermore Chemical Industry Co Days Payable Historical Data

* Premium members only.

The historical data trend for Evermore Chemical Industry 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.

Evermore Chemical Industry Co Days Payable Chart

Evermore Chemical Industry 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 34.96 37.67 44.16 44.09 45.50

Evermore Chemical Industry 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 46.49 50.87 51.01 43.31 42.86

TPE:1735 vs DOW: Days Payable Comparison

For the Chemicals subindustry, Evermore Chemical Industry 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.


Evermore Chemical Industry Co Days Payable vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Evermore Chemical Industry Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Evermore Chemical Industry Co's Days Payable falls into.


TPE:1735
71GF Score
Evermore Chemical Industry Co Ltd TPE:1735
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Evermore Chemical Industry 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.

Evermore Chemical Industry 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
=( (264.638 + 205.565) / 2 ) / 1885.834*365
=235.1015 / 1885.834*365
=45.50

Evermore Chemical Industry 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
=( (216.192 + 205.565) / 2 ) / 448.973*365 / 4
=210.8785 / 448.973*365 / 4
=42.86

* 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 42.86 mean?
Evermore Chemical Industry Co (TPE:1735) has a Days Payable of 42.86 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 Evermore Chemical Industry Co and its competitors. This is 20% above median its historical median of 35.86. Over the past decade, Evermore Chemical Industry Co's Days Payable has ranged from 27.13 to 46.84. According to the industry distribution chart, Evermore Chemical Industry Co ranks #988 out of 1551 companies in the Chemicals industry, placing it in the top 63.7%.
Is Evermore Chemical Industry Co's Days Payable too high?
Evermore Chemical Industry Co's current Days Payable of 42.86 is 20% above median its 10-year median of 35.86. Over the past 10 years, this metric has ranged from a low of 27.13 to a high of 46.84. The Chemicals industry median Days Payable is 59.87. Evermore Chemical Industry Co's value of 42.86 is 28.4% below this industry median. Based on the distribution chart, Evermore Chemical Industry Co ranks #988 out of 1551 companies in the Chemicals industry, which is below the industry midpoint. Overall, Evermore Chemical Industry Co has a GF Score™ of 71/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Evermore Chemical Industry Co's Days Payable compare to DOW?
According to the Chemicals industry distribution chart, Evermore Chemical Industry Co ranks #988 out of 1551 companies for Days Payable. This places Evermore Chemical Industry Co in the lower half of its industry. The industry median Days Payable is 59.87. Evermore Chemical Industry Co's value of 42.86 is 28.4% below this benchmark. Historically, Evermore Chemical Industry Co's own Days Payable has ranged from 27.13 to 46.84 over the past decade. While the company's 10-year median is 35.86 vs. the industry median of 59.87, Evermore Chemical Industry 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 Chemicals company?
The median Days Payable among Chemicals companies is 59.87, based on 1,551 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. Evermore Chemical Industry Co's current Days Payable of 42.86 is 28.4% 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 Evermore Chemical Industry Co and its competitors. For the Chemicals industry, the median Days Payable is 59.87 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Evermore Chemical Industry Co's current Days Payable is 42.86, which is 20% above median its own 10-year median of 35.86. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Evermore Chemical Industry Co stock overvalued right now?
Based on GuruFocus' analysis, Evermore Chemical Industry Co (TPE:1735) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$15.01, compared to a current price of NT$22.45 — trading 49.6% above its estimated fair value. The current Days Payable is 42.86, which is 20% above median its 10-year median of 35.86 and 28.4% below the Chemicals industry median of 59.87. Evermore Chemical Industry Co's overall GF Score™ is 71/100 with 6 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 Evermore Chemical Industry Co (TPE:1735), the current Days Payable is 42.86 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 Evermore Chemical Industry Co (TPE:1735) Overvalued in 2026?

Based on GuruFocus' analysis, Evermore Chemical Industry Co stock appears to be overvalued. The current stock price of NT$22.45 is trading 49.6% above its estimated GF Value™ of NT$15.01. GuruFocus considers Evermore Chemical Industry Co to be Significantly Overvalued.

Key valuation signals for TPE:1735:

  • Days Payable: 42.86 (20% above median its 10-year median of 35.86)
  • GF Value™: NT$15.01 vs. price of NT$22.45 (49.6% above fair value)
  • GF Score™: 71/100 with 6 warning signs
  • Industry Position: 28.4% below the Chemicals median (#988 of 1551)

No single metric tells the full story. See the TPE:1735 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Evermore Chemical Industry Co Business Description

Address No. 7, Industrial South 2nd Road, Nangang Industrial Zone, Nantou County, Nantou, TWN, 54066
Evermore Chemical Industry Co Ltd is engaged in the manufacturing and selling of synthetic resin, synthetic chemistry, and investment-related business operations. Its products are mainly organic polymers such as resins, ranging from polyurethane resin (PU), low free curing agent (LFT), polyester polyol resin (PE), and polyurethane system material (PUS) for synthetic leather to thermoplastic resin (TPU). These products have diverse applications and can be used in footwear, optoelectronics, textiles, and other industries, or in the manufacture of adhesives, coatings, inks, pipes, and other products. The Group's operating segments are: Domestic operations and Asia operations. Maximum revenue is derived from the Domestic operations segment, which includes manufacturing and sales in Taiwan.
71GF Score

Get the complete analysis for TPE:1735

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

NT$22.45
Price
NT$15.01
GF Value