Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Tsann Kuen Enterprise CoTPE:2430 -0.28%68 Days Payable is 58.91 as of Dec. 2025, which is 1% below its 10-year median of 59.50. GuruFocus rates TPE:2430 with a GF Score™ of 68/100 and a GF Value™ of NT$30.65 (Possible Value Trap). The stock has 9 warning signs investors should review. Among 1,099 Retail - Cyclical companies, Tsann Kuen Enterprise Co ranks better than 56.87% on this metric.
* 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:2430 vs CASY, WSM, DKS: Days Payable Comparison
For the Specialty Retail subindustry, Tsann Kuen 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.
Tsann Kuen Enterprise Co Days Payable vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Tsann Kuen Enterprise Co's Days Payable distribution charts can be found below:
* The bar in red indicates where Tsann Kuen Enterprise Co'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.
Tsann Kuen Enterprise Co'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.
Tsann Kuen Enterprise Co (TPE:2430) has a Days Payable of 58.91 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 Tsann Kuen Enterprise Co and its competitors. This is near median its historical median of 59.50. Over the past decade, Tsann Kuen Enterprise Co's Days Payable has ranged from 53.64 to 66.88. According to the industry distribution chart, Tsann Kuen Enterprise Co ranks #474 out of 1099 companies in the Retail - Cyclical industry, placing it in the top 43.1%.
Is Tsann Kuen Enterprise Co's Days Payable too high?
Tsann Kuen Enterprise Co's current Days Payable of 58.91 is near median its 10-year median of 59.50. Over the past 10 years, this metric has ranged from a low of 53.64 to a high of 66.88. The Retail - Cyclical industry median Days Payable is 51.79. Tsann Kuen Enterprise Co's value of 58.91 is 13.7% above this industry median. Based on the distribution chart, Tsann Kuen Enterprise Co ranks #474 out of 1099 companies in the Retail - Cyclical industry, which is above the industry midpoint. Overall, Tsann Kuen Enterprise Co has a GF Score™ of 68/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Tsann Kuen Enterprise Co's Days Payable compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Tsann Kuen Enterprise Co ranks #474 out of 1099 companies for Days Payable. This puts Tsann Kuen Enterprise Co in the upper half of its industry. The industry median Days Payable is 51.79. Tsann Kuen Enterprise Co's value of 58.91 is 13.7% above this benchmark. Historically, Tsann Kuen Enterprise Co's own Days Payable has ranged from 53.64 to 66.88 over the past decade. While the company's 10-year median is 59.50 vs. the industry median of 51.79, Tsann Kuen Enterprise Co has consistently been above 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 Retail - Cyclical company?
The median Days Payable among Retail - Cyclical companies is 51.79, based on 1,099 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. Tsann Kuen Enterprise Co's current Days Payable of 58.91 is 13.7% above 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 Tsann Kuen Enterprise Co and its competitors. For the Retail - Cyclical industry, the median Days Payable is 51.79 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Tsann Kuen Enterprise Co's current Days Payable is 58.91, which is near median its own 10-year median of 59.50. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Tsann Kuen Enterprise Co stock overvalued right now?
Based on GuruFocus' analysis, Tsann Kuen Enterprise Co (TPE:2430) is currently considered Possible Value Trap. The stock's GF Value™ is NT$30.65, compared to a current price of NT$17.95 — trading 41.4% below its estimated fair value. The current Days Payable is 58.91, which is near median its 10-year median of 59.50 and 13.7% above the Retail - Cyclical industry median of 51.79. Tsann Kuen Enterprise Co's overall GF Score™ is 68/100 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 Tsann Kuen Enterprise Co (TPE:2430), the current Days Payable is 58.91 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 Tsann Kuen Enterprise Co (TPE:2430) Overvalued in 2026?
Based on GuruFocus' analysis, Tsann Kuen Enterprise Co stock appears to be undervalued.
The current stock price of NT$17.95 is trading 41.4% below its estimated GF Value™ of NT$30.65.
GuruFocus considers Tsann Kuen Enterprise Co to be Possible Value Trap.
Key valuation signals for TPE:2430:
Days Payable: 58.91 (near median its 10-year median of 59.50)
GF Value™: NT$30.65 vs. price of NT$17.95 (41.4% below fair value)
Industry Position: 13.7% above the Retail - Cyclical median (#474 of 1099)
No single metric tells the full story. See the TPE:2430 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Tsann Kuen Enterprise Co Ltd is a Taiwan-based company. The company is engaged in the trading of various consumer electronics products. The company sells products related to consumer electronics, the company offers a customer loyalty program for retail customers and the company provides services related to the installation, warranty and repair of home appliances. The company operates in two segments; Channel segment and Others.
68GF Score
Get the complete analysis for TPE:2430
Days Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TPE:2430 has been successfully added to your 
