United Integrated Services Co (TPE:2404) Days Payable: 51.17 (As of Dec. 2025) — 32% Below Median


TPE:2404 United Integrated Services Co Ltd TPE:2404
79 GF Score
Price NT$1,350.00
GF Value NT$509.45
Valuation Significantly Overvalued
! 3 Warning Signs
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What is United Integrated Services Co Days Payable?

United Integrated Services Co TPE:2404 -2.53% 79 Days Payable is 51.17 as of Dec. 2025, which is 32% below its 10-year median of 75.73. GuruFocus rates TPE:2404 with a GF Score™ of 79/100 and a GF Value™ of NT$509.45 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 1,708 Construction companies, United Integrated Services Co ranks worse than 62.88% on this metric.

United Integrated Services Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$9,545 Mil. United Integrated Services Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$17,023 Mil. Hence, United Integrated Services Co's Days Payable for the three months ended in Dec. 2025 was 51.17.

The historical rank and industry rank for United Integrated Services Co's Days Payable or its related term are showing as below:

TPE:2404' s Days Payable Range Over the Past 10 Years
Min: 43.36   Med: 75.73   Max: 99.32
Current: 58.91

During the past 13 years, United Integrated Services Co's highest Days Payable was 99.32. The lowest was 43.36. And the median was 75.73.

TPE:2404's Days Payable is ranked worse than
62.88% of 1708 companies
in the Construction industry
Industry Median: 76.635 vs TPE:2404: 58.91

United Integrated Services Co's Days Payable declined from Dec. 2024 (62.94) to Dec. 2025 (51.17). It may suggest that United Integrated Services Co accelerated paying its suppliers.


United Integrated Services Co Days Payable Historical Data

* Premium members only.

The historical data trend for United Integrated Services 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.

United Integrated Services Co Days Payable Chart

United Integrated Services 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 99.32 47.98 43.36 74.73 59.54

United Integrated Services 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 62.94 78.63 62.55 52.81 51.17

TPE:2404 vs PWR, FIX, EME: Days Payable Comparison

For the Engineering & Construction subindustry, United Integrated Services 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.


United Integrated Services Co Days Payable vs Construction Industry

For the Construction industry and Industrials sector, United Integrated Services Co's Days Payable distribution charts can be found below:

* The bar in red indicates where United Integrated Services Co's Days Payable falls into.


TPE:2404
79GF Score
United Integrated Services Co Ltd TPE:2404
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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United Integrated Services 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.

United Integrated Services 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
=( (7604.153 + 9642.158) / 2 ) / 52863.283*365
=8623.1555 / 52863.283*365
=59.54

United Integrated Services 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
=( (9448.791 + 9642.158) / 2 ) / 17022.672*365 / 4
=9545.4745 / 17022.672*365 / 4
=51.17

* 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 51.17 mean?
United Integrated Services Co (TPE:2404) has a Days Payable of 51.17 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 United Integrated Services Co and its competitors. This is 32% below median its historical median of 75.73. Over the past decade, United Integrated Services Co's Days Payable has ranged from 43.36 to 99.32. According to the industry distribution chart, United Integrated Services Co ranks #1074 out of 1708 companies in the Construction industry, placing it in the top 62.9%.
Is United Integrated Services Co's Days Payable too high?
United Integrated Services Co's current Days Payable of 51.17 is 32% below median its 10-year median of 75.73. Over the past 10 years, this metric has ranged from a low of 43.36 to a high of 99.32. The Construction industry median Days Payable is 76.64. United Integrated Services Co's value of 51.17 is 33.2% below this industry median. Based on the distribution chart, United Integrated Services Co ranks #1074 out of 1708 companies in the Construction industry, which is below the industry midpoint. Overall, United Integrated Services Co has a GF Score™ of 79/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does United Integrated Services Co's Days Payable compare to PWR and FIX?
According to the Construction industry distribution chart, United Integrated Services Co ranks #1074 out of 1708 companies for Days Payable. This places United Integrated Services Co in the lower half of its industry. The industry median Days Payable is 76.64. United Integrated Services Co's value of 51.17 is 33.2% below this benchmark. Historically, United Integrated Services Co's own Days Payable has ranged from 43.36 to 99.32 over the past decade. While the company's 10-year median is 75.73 vs. the industry median of 76.64, United Integrated Services 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 Construction company?
The median Days Payable among Construction companies is 76.64, based on 1,708 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. United Integrated Services Co's current Days Payable of 51.17 is 33.2% 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 United Integrated Services Co and its competitors. For the Construction industry, the median Days Payable is 76.64 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. United Integrated Services Co's current Days Payable is 51.17, which is 32% below median its own 10-year median of 75.73. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is United Integrated Services Co stock overvalued right now?
Based on GuruFocus' analysis, United Integrated Services Co (TPE:2404) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$509.45, compared to a current price of NT$1,350.00 — trading 165% above its estimated fair value. The current Days Payable is 51.17, which is 32% below median its 10-year median of 75.73 and 33.2% below the Construction industry median of 76.64. United Integrated Services Co's overall GF Score™ is 79/100 with 3 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 United Integrated Services Co (TPE:2404), the current Days Payable is 51.17 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 United Integrated Services Co (TPE:2404) Overvalued in 2026?

Based on GuruFocus' analysis, United Integrated Services Co stock appears to be overvalued. The current stock price of NT$1,350.00 is trading 165% above its estimated GF Value™ of NT$509.45. GuruFocus considers United Integrated Services Co to be Significantly Overvalued.

Key valuation signals for TPE:2404:

  • Days Payable: 51.17 (32% below median its 10-year median of 75.73)
  • GF Value™: NT$509.45 vs. price of NT$1,350.00 (165% above fair value)
  • GF Score™: 79/100 with 3 warning signs
  • Industry Position: 33.2% below the Construction median (#1074 of 1708)

No single metric tells the full story. See the TPE:2404 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


United Integrated Services Co Business Description

Address No. 13, Qiaohe Road, 13th Floor, Zhonghe District, New Taipei, TWN, 235029
United Integrated Services Co Ltd is a Taiwan-based engineering and construction company. The company's service offerings include engineering consulting and high-tech factory planning and delivery that integrate clients' clean-room systems; heating, ventilation, and air-conditioning systems; electrical systems; instrumentation and control; process utilities telecommunication systems; and tool hook-up. The company also provides turnkey services, including planning, procurement, construction, startup/commissioning, and post-construction operation and maintenance services. Its operating segments are Engineering and Integration department; Maintenance and Design department; and Other.
79GF Score

Get the complete analysis for TPE:2404

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

NT$1,350.00
Price
NT$509.45
GF Value