Pan German Universal Motors (TPE:2247) Days Payable: 3.80 (As of Dec. 2025) — 13% Below Median


TPE:2247 Pan German Universal Motors Ltd TPE:2247
87 GF Score
Price NT$233.00
GF Value NT$276.98
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Pan German Universal Motors Days Payable?

Pan German Universal Motors TPE:2247 87 Days Payable is 3.80 as of Dec. 2025, which is 13% below its 10-year median of 4.36. GuruFocus rates TPE:2247 with a GF Score™ of 87/100 and a GF Value™ of NT$276.98 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 1,311 Vehicles & Parts companies, Pan German Universal Motors ranks worse than 99.16% on this metric.

Pan German Universal Motors's average Accounts Payable for the three months ended in Dec. 2025 was NT$453 Mil. Pan German Universal Motors's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$10,877 Mil. Hence, Pan German Universal Motors's Days Payable for the three months ended in Dec. 2025 was 3.80.

The historical rank and industry rank for Pan German Universal Motors's Days Payable or its related term are showing as below:

TPE:2247' s Days Payable Range Over the Past 10 Years
Min: 3.21   Med: 4.36   Max: 7
Current: 3.76

During the past 11 years, Pan German Universal Motors's highest Days Payable was 7.00. The lowest was 3.21. And the median was 4.36.

TPE:2247's Days Payable is ranked worse than
99.16% of 1311 companies
in the Vehicles & Parts industry
Industry Median: 67.02 vs TPE:2247: 3.76

Pan German Universal Motors's Days Payable declined from Dec. 2024 (3.90) to Dec. 2025 (3.80). It may suggest that Pan German Universal Motors accelerated paying its suppliers.


Pan German Universal Motors Days Payable Historical Data

* Premium members only.

The historical data trend for Pan German Universal Motors'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.

Pan German Universal Motors Days Payable Chart

Pan German Universal Motors 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 4.67 7.00 6.03 3.69 4.05

Pan German Universal Motors 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 3.90 3.96 3.01 4.16 3.80

TPE:2247 vs CVNA, PAG, ALTB: Days Payable Comparison

For the Auto & Truck Dealerships subindustry, Pan German Universal Motors'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.


Pan German Universal Motors Days Payable vs Vehicles & Parts Industry

For the Vehicles & Parts industry and Consumer Cyclical sector, Pan German Universal Motors's Days Payable distribution charts can be found below:

* The bar in red indicates where Pan German Universal Motors's Days Payable falls into.


TPE:2247
87GF Score
Pan German Universal Motors Ltd TPE:2247
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Pan German Universal Motors 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.

Pan German Universal Motors'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
=( (586.007 + 427.677) / 2 ) / 45699.63*365
=506.842 / 45699.63*365
=4.05

Pan German Universal Motors'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
=( (477.473 + 427.677) / 2 ) / 10876.96*365 / 4
=452.575 / 10876.96*365 / 4
=3.80

* 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 3.80 mean?
Pan German Universal Motors (TPE:2247) has a Days Payable of 3.80 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 Pan German Universal Motors and its competitors. This is 13% below median its historical median of 4.36. Over the past decade, Pan German Universal Motors' Days Payable has ranged from 3.21 to 7.00. According to the industry distribution chart, Pan German Universal Motors ranks #1300 out of 1311 companies in the Vehicles & Parts industry, placing it in the top 99.2%.
Is Pan German Universal Motors' Days Payable too high?
Pan German Universal Motors' current Days Payable of 3.80 is 13% below median its 10-year median of 4.36. Over the past 10 years, this metric has ranged from a low of 3.21 to a high of 7.00. The Vehicles & Parts industry median Days Payable is 67.02. Pan German Universal Motors' value of 3.80 is 94.3% below this industry median. Based on the distribution chart, Pan German Universal Motors ranks #1300 out of 1311 companies in the Vehicles & Parts industry, which is in the bottom quartile relative to peers. Overall, Pan German Universal Motors has a GF Score™ of 87/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Pan German Universal Motors' Days Payable compare to CVNA and PAG?
According to the Vehicles & Parts industry distribution chart, Pan German Universal Motors ranks #1300 out of 1311 companies for Days Payable. This places Pan German Universal Motors in the lower half of its industry. The industry median Days Payable is 67.02. Pan German Universal Motors' value of 3.80 is 94.3% below this benchmark. Historically, Pan German Universal Motors' own Days Payable has ranged from 3.21 to 7.00 over the past decade. While the company's 10-year median is 4.36 vs. the industry median of 67.02, Pan German Universal Motors 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 Vehicles & Parts company?
The median Days Payable among Vehicles & Parts companies is 67.02, based on 1,311 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. Pan German Universal Motors's current Days Payable of 3.80 is 94.3% 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 Pan German Universal Motors and its competitors. For the Vehicles & Parts industry, the median Days Payable is 67.02 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Pan German Universal Motors's current Days Payable is 3.80, which is 13% below median its own 10-year median of 4.36. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pan German Universal Motors stock overvalued right now?
Based on GuruFocus' analysis, Pan German Universal Motors (TPE:2247) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$276.98, compared to a current price of NT$233.00 — trading 15.9% below its estimated fair value. The current Days Payable is 3.80, which is 13% below median its 10-year median of 4.36 and 94.3% below the Vehicles & Parts industry median of 67.02. Pan German Universal Motors' overall GF Score™ is 87/100 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 Pan German Universal Motors (TPE:2247), the current Days Payable is 3.80 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 Pan German Universal Motors (TPE:2247) Overvalued in 2026?

Based on GuruFocus' analysis, Pan German Universal Motors stock appears to be undervalued. The current stock price of NT$233.00 is trading 15.9% below its estimated GF Value™ of NT$276.98. GuruFocus considers Pan German Universal Motors to be Modestly Undervalued.

Key valuation signals for TPE:2247:

  • Days Payable: 3.80 (13% below median its 10-year median of 4.36)
  • GF Value™: NT$276.98 vs. price of NT$233.00 (15.9% below fair value)
  • GF Score™: 87/100 with 4 warning signs
  • Industry Position: 94.3% below the Vehicles & Parts median (#1300 of 1311)

No single metric tells the full story. See the TPE:2247 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Pan German Universal Motors Business Description

Address 6th Floor, No.100, Xing\'ai Road, Neihu District, Taipei, TWN, 114509
Pan German Universal Motors Ltd operates as a specialized foundry that sells vehicles, parts, and accessories, and provides after-sales maintenance and repairs. The brands operated by the company are BMW, MINI, and Porsche. The company's revenue comes from the sale of automotive products and service revenue from vehicle maintenance services.
87GF Score

Get the complete analysis for TPE:2247

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

NT$233.00
Price
NT$276.98
GF Value