Yieh Phui Enterprise Co (TPE:2023) Days Payable: 10.24 (As of Dec. 2025) — 32% Above Median


TPE:2023 Yieh Phui Enterprise Co Ltd TPE:2023
64 GF Score
Price NT$13.65
GF Value NT$13.95
Valuation Fairly Valued
! 9 Warning Signs
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What is Yieh Phui Enterprise Co Days Payable?

Yieh Phui Enterprise Co TPE:2023 +1.49% 64 Days Payable is 10.24 as of Dec. 2025, which is 32% above its 10-year median of 7.78. GuruFocus rates TPE:2023 with a GF Score™ of 64/100 and a GF Value™ of NT$13.95 (Fairly Valued). The stock has 9 warning signs investors should review. Among 597 Steel companies, Yieh Phui Enterprise Co ranks worse than 91.62% on this metric.

Yieh Phui Enterprise Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$1,552 Mil. Yieh Phui Enterprise Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$13,828 Mil. Hence, Yieh Phui Enterprise Co's Days Payable for the three months ended in Dec. 2025 was 10.24.

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

TPE:2023' s Days Payable Range Over the Past 10 Years
Min: 6.21   Med: 7.78   Max: 9.42
Current: 9.25

During the past 13 years, Yieh Phui Enterprise Co's highest Days Payable was 9.42. The lowest was 6.21. And the median was 7.78.

TPE:2023's Days Payable is ranked worse than
91.62% of 597 companies
in the Steel industry
Industry Median: 41.39 vs TPE:2023: 9.25

Yieh Phui Enterprise Co's Days Payable increased from Dec. 2024 (9.20) to Dec. 2025 (10.24). It may suggest that Yieh Phui Enterprise Co delayed paying its suppliers.


Yieh Phui Enterprise Co Days Payable Historical Data

* Premium members only.

The historical data trend for Yieh Phui Enterprise 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.

Yieh Phui Enterprise Co Days Payable Chart

Yieh Phui Enterprise 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 6.21 7.71 8.39 8.70 9.42

Yieh Phui Enterprise 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 9.20 8.81 8.44 9.56 10.24

TPE:2023 vs NUE, STLD, RS: Days Payable Comparison

For the Steel subindustry, Yieh Phui Enterprise 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.


Yieh Phui Enterprise Co Days Payable vs Steel Industry

For the Steel industry and Basic Materials sector, Yieh Phui Enterprise Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Yieh Phui Enterprise Co's Days Payable falls into.


TPE:2023
64GF Score
Yieh Phui Enterprise Co Ltd TPE:2023
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Yieh Phui Enterprise 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.

Yieh Phui Enterprise 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
=( (1631.595 + 1567.307) / 2 ) / 61972.812*365
=1599.451 / 61972.812*365
=9.42

Yieh Phui Enterprise 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
=( (1537.301 + 1567.307) / 2 ) / 13828.045*365 / 4
=1552.304 / 13828.045*365 / 4
=10.24

* 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 10.24 mean?
Yieh Phui Enterprise Co (TPE:2023) has a Days Payable of 10.24 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 Yieh Phui Enterprise Co and its competitors. This is 32% above median its historical median of 7.78. Over the past decade, Yieh Phui Enterprise Co's Days Payable has ranged from 6.21 to 9.42. According to the industry distribution chart, Yieh Phui Enterprise Co ranks #547 out of 597 companies in the Steel industry, placing it in the top 91.6%.
Is Yieh Phui Enterprise Co's Days Payable too high?
Yieh Phui Enterprise Co's current Days Payable of 10.24 is 32% above median its 10-year median of 7.78. Over the past 10 years, this metric has ranged from a low of 6.21 to a high of 9.42. The Steel industry median Days Payable is 41.39. Yieh Phui Enterprise Co's value of 10.24 is 75.3% below this industry median. Based on the distribution chart, Yieh Phui Enterprise Co ranks #547 out of 597 companies in the Steel industry, which is in the bottom quartile relative to peers. Overall, Yieh Phui Enterprise Co has a GF Score™ of 64/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Yieh Phui Enterprise Co's Days Payable compare to NUE and STLD?
According to the Steel industry distribution chart, Yieh Phui Enterprise Co ranks #547 out of 597 companies for Days Payable. This places Yieh Phui Enterprise Co in the lower half of its industry. The industry median Days Payable is 41.39. Yieh Phui Enterprise Co's value of 10.24 is 75.3% below this benchmark. Historically, Yieh Phui Enterprise Co's own Days Payable has ranged from 6.21 to 9.42 over the past decade. While the company's 10-year median is 7.78 vs. the industry median of 41.39, Yieh Phui Enterprise 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 Steel company?
The median Days Payable among Steel companies is 41.39, based on 597 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. Yieh Phui Enterprise Co's current Days Payable of 10.24 is 75.3% 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 Yieh Phui Enterprise Co and its competitors. For the Steel industry, the median Days Payable is 41.39 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Yieh Phui Enterprise Co's current Days Payable is 10.24, which is 32% above median its own 10-year median of 7.78. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Yieh Phui Enterprise Co stock overvalued right now?
Based on GuruFocus' analysis, Yieh Phui Enterprise Co (TPE:2023) is currently considered Fairly Valued. The stock's GF Value™ is NT$13.95, compared to a current price of NT$13.65 — trading 2.2% below its estimated fair value. The current Days Payable is 10.24, which is 32% above median its 10-year median of 7.78 and 75.3% below the Steel industry median of 41.39. Yieh Phui Enterprise Co's overall GF Score™ is 64/100 with 9 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 Yieh Phui Enterprise Co (TPE:2023), the current Days Payable is 10.24 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 Yieh Phui Enterprise Co (TPE:2023) Overvalued in 2026?

Based on GuruFocus' analysis, Yieh Phui Enterprise Co stock appears to be undervalued. The current stock price of NT$13.65 is trading 2.2% below its estimated GF Value™ of NT$13.95. GuruFocus considers Yieh Phui Enterprise Co to be Fairly Valued.

Key valuation signals for TPE:2023:

  • Days Payable: 10.24 (32% above median its 10-year median of 7.78)
  • GF Value™: NT$13.95 vs. price of NT$13.65 (2.2% below fair value)
  • GF Score™: 64/100 with 9 warning signs
  • Industry Position: 75.3% below the Steel median (#547 of 597)

No single metric tells the full story. See the TPE:2023 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Yieh Phui Enterprise Co Business Description

Address No. 369, Yuliao Road, Yuliao Village, Qiaotou District, Kaohsiung City, TWN, 825004
Yieh Phui Enterprise Co Ltd is engaged in the processing, manufacturing, marketing, and import/export trading of rolled steel coils, refined steel, molded steel, steel and iron wires, galvanized steel, pre-painted steel, and surface-treated metal. The Company operates through the Yieh Phui Business Group (including Yieh Phui USA), Yieh Hsing Business Group, Shin Yang Business Group, EMMT Business Group, Yieh Phui (China) Business Group (including Yieh Phui Hong Kong), which generates the maximum revenue, Great Emperor Business Group, Kings Garden Business Group, and other business entities. The Company operates in Taiwan, the Americas, Asia, Europe, which generates the maximum revenue, and other regions.
64GF Score

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

NT$13.65
Price
NT$13.95
GF Value