Panion & Bf BiotechTPE:1760 +3.45%73 Days Payable is 56.81 as of Dec. 2025, which is 8% below its 10-year median of 62.08. GuruFocus rates TPE:1760 with a GF Score™ of 73/100 and a GF Value™ of NT$96.01 (Significantly Undervalued). The stock has 4 warning signs investors should review. Among 922 Drug Manufacturers companies, Panion & Bf Biotech ranks worse than 67.35% on this metric.
The historical rank and industry rank for Panion & Bf Biotech's Days Payable or its related term are showing as below:
TPE:1760'
s Days Payable Range Over the Past 10 Years
Min: 43.17 Med: 62.08 Max: 71.51
Current: 60.94
During the past 13 years, Panion & Bf Biotech's highest Days Payable was 71.51. The lowest was 43.17. And the median was 62.08.
TPE:1760's Days Payable is ranked worse than 67.35% of 922
companies
in the Drug Manufacturers industry
Industry Median: 90.61
vs TPE:1760: 60.94
Panion & Bf Biotech's Days Payable
increased
from Dec. 2024 (55.75) to Dec. 2025 (56.81).
It may suggest that Panion & Bf Biotechdelayed paying its suppliers.
Panion & Bf Biotech Days Payable Related Terms
Panion & Bf Biotech Days Payable Historical Data
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The historical data trend for Panion & Bf Biotech'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:1760 vs VRTX, REGN, ALNY: Days Payable Comparison
For the Drug Manufacturers - Specialty & Generic subindustry, Panion & Bf Biotech'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.
Panion & Bf Biotech Days Payable vs Drug Manufacturers Industry
For the Drug Manufacturers industry and Healthcare sector, Panion & Bf Biotech's Days Payable distribution charts can be found below:
* The bar in red indicates where Panion & Bf Biotech'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.
Panion & Bf Biotech'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.
Panion & Bf Biotech (TPE:1760) has a Days Payable of 56.81 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 Panion & Bf Biotech and its competitors. This is near median its historical median of 62.08. Over the past decade, Panion & Bf Biotech's Days Payable has ranged from 43.17 to 71.51. According to the industry distribution chart, Panion & Bf Biotech ranks #621 out of 922 companies in the Drug Manufacturers industry, placing it in the top 67.4%.
Is Panion & Bf Biotech's Days Payable too high?
Panion & Bf Biotech's current Days Payable of 56.81 is near median its 10-year median of 62.08. Over the past 10 years, this metric has ranged from a low of 43.17 to a high of 71.51. The Drug Manufacturers industry median Days Payable is 90.61. Panion & Bf Biotech's value of 56.81 is 37.3% below this industry median. Based on the distribution chart, Panion & Bf Biotech ranks #621 out of 922 companies in the Drug Manufacturers industry, which is below the industry midpoint. Overall, Panion & Bf Biotech has a GF Score™ of 73/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Panion & Bf Biotech's Days Payable compare to VRTX and REGN?
According to the Drug Manufacturers industry distribution chart, Panion & Bf Biotech ranks #621 out of 922 companies for Days Payable. This places Panion & Bf Biotech in the lower half of its industry. The industry median Days Payable is 90.61. Panion & Bf Biotech's value of 56.81 is 37.3% below this benchmark. Historically, Panion & Bf Biotech's own Days Payable has ranged from 43.17 to 71.51 over the past decade. While the company's 10-year median is 62.08 vs. the industry median of 90.61, Panion & Bf Biotech 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 Drug Manufacturers company?
The median Days Payable among Drug Manufacturers companies is 90.61, based on 922 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. Panion & Bf Biotech's current Days Payable of 56.81 is 37.3% 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 Panion & Bf Biotech and its competitors. For the Drug Manufacturers industry, the median Days Payable is 90.61 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Panion & Bf Biotech's current Days Payable is 56.81, which is near median its own 10-year median of 62.08. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Panion & Bf Biotech stock overvalued right now?
Based on GuruFocus' analysis, Panion & Bf Biotech (TPE:1760) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$96.01, compared to a current price of NT$63.00 — trading 34.4% below its estimated fair value. The current Days Payable is 56.81, which is near median its 10-year median of 62.08 and 37.3% below the Drug Manufacturers industry median of 90.61. Panion & Bf Biotech's overall GF Score™ is 73/100 with 4 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 Panion & Bf Biotech (TPE:1760), the current Days Payable is 56.81 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 Panion & Bf Biotech (TPE:1760) Overvalued in 2026?
Based on GuruFocus' analysis, Panion & Bf Biotech stock appears to be undervalued.
The current stock price of NT$63.00 is trading 34.4% below its estimated GF Value™ of NT$96.01.
GuruFocus considers Panion & Bf Biotech to be Significantly Undervalued.
Key valuation signals for TPE:1760:
Days Payable: 56.81 (near median its 10-year median of 62.08)
GF Value™: NT$96.01 vs. price of NT$63.00 (34.4% below fair value)
Industry Position: 37.3% below the Drug Manufacturers median (#621 of 922)
No single metric tells the full story. See the TPE:1760 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Panion & Bf Biotech Inc operates as a biotech and pharmaceutical company. The company, along with its subsidiaries, is mainly engaged in the manufacture and sales of pharmaceutical, cosmeceutical, diagnostic, medical device, and active pharmaceutical ingredients. It has four core business groups: disease treatment, disease prevention, disease diagnosis, and delayed aging. It has geographic segments in Taiwan; China, Hong Kong, and Macau; the USA; and Korea. It generates a majority of its revenue from the Taiwan segment. Product-wise the firm generates the majority of its revenue from Pharmaceutical products.
73GF Score
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