Kuoyang Development Co (TPE:2505) Days Payable: 42.83 (As of Dec. 2025) — 63% Below Median


TPE:2505 Kuoyang Development Co Ltd TPE:2505
61 GF Score
Price NT$18.20
GF Value NT$81.12
Valuation Possible Value Trap
! 6 Warning Signs
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What is Kuoyang Development Co Days Payable?

Kuoyang Development Co TPE:2505 +1.11% 61 Days Payable is 42.83 as of Dec. 2025, which is 63% below its 10-year median of 116.40. GuruFocus rates TPE:2505 with a GF Score™ of 61/100 and a GF Value™ of NT$81.12 (Possible Value Trap). The stock has 6 warning signs investors should review. Among 1,568 Real Estate companies, Kuoyang Development Co ranks worse than 62.56% on this metric.

Kuoyang Development Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$631 Mil. Kuoyang Development Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$1,345 Mil. Hence, Kuoyang Development Co's Days Payable for the three months ended in Dec. 2025 was 42.83.

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

TPE:2505' s Days Payable Range Over the Past 10 Years
Min: 30.91   Med: 116.4   Max: 293.74
Current: 61.64

During the past 13 years, Kuoyang Development Co's highest Days Payable was 293.74. The lowest was 30.91. And the median was 116.40.

TPE:2505's Days Payable is ranked worse than
62.56% of 1568 companies
in the Real Estate industry
Industry Median: 94.205 vs TPE:2505: 61.64

Kuoyang Development Co's Days Payable declined from Dec. 2024 (387.30) to Dec. 2025 (42.83). It may suggest that Kuoyang Development Co accelerated paying its suppliers.


Kuoyang Development Co Days Payable Historical Data

* Premium members only.

The historical data trend for Kuoyang Development 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.

Kuoyang Development Co Days Payable Chart

Kuoyang Development 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 59.35 35.63 144.73 265.17 66.60

Kuoyang Development 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 387.30 85.60 136.97 48.38 42.83

Kuoyang Development Co Days Payable Competitor Comparison

For the Real Estate - Development subindustry, Kuoyang Development 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.


Kuoyang Development Co Days Payable vs Real Estate Industry

For the Real Estate industry and Real Estate sector, Kuoyang Development Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Kuoyang Development Co's Days Payable falls into.


TPE:2505
61GF Score
Kuoyang Development Co Ltd TPE:2505
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Kuoyang Development 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.

Kuoyang Development 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
=( (410.451 + 733.264) / 2 ) / 3134.007*365
=571.8575 / 3134.007*365
=66.60

Kuoyang Development 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
=( (529.559 + 733.264) / 2 ) / 1345.252*365 / 4
=631.4115 / 1345.252*365 / 4
=42.83

* 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 42.83 mean?
Kuoyang Development Co (TPE:2505) has a Days Payable of 42.83 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 Kuoyang Development Co and its competitors. This is 63% below median its historical median of 116.40. Over the past decade, Kuoyang Development Co's Days Payable has ranged from 30.91 to 293.74. According to the industry distribution chart, Kuoyang Development Co ranks #981 out of 1568 companies in the Real Estate industry, placing it in the top 62.6%.
Is Kuoyang Development Co's Days Payable too high?
Kuoyang Development Co's current Days Payable of 42.83 is 63% below median its 10-year median of 116.40. Over the past 10 years, this metric has ranged from a low of 30.91 to a high of 293.74. The Real Estate industry median Days Payable is 94.21. Kuoyang Development Co's value of 42.83 is 54.5% below this industry median. Based on the distribution chart, Kuoyang Development Co ranks #981 out of 1568 companies in the Real Estate industry, which is below the industry midpoint. Overall, Kuoyang Development Co has a GF Score™ of 61/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Kuoyang Development Co's Days Payable compare to competitors?
According to the Real Estate industry distribution chart, Kuoyang Development Co ranks #981 out of 1568 companies for Days Payable. This places Kuoyang Development Co in the lower half of its industry. The industry median Days Payable is 94.21. Kuoyang Development Co's value of 42.83 is 54.5% below this benchmark. Historically, Kuoyang Development Co's own Days Payable has ranged from 30.91 to 293.74 over the past decade. While the company's 10-year median is 116.40 vs. the industry median of 94.21, Kuoyang Development 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 Real Estate company?
The median Days Payable among Real Estate companies is 94.21, based on 1,568 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. Kuoyang Development Co's current Days Payable of 42.83 is 54.5% 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 Kuoyang Development Co and its competitors. For the Real Estate industry, the median Days Payable is 94.21 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kuoyang Development Co's current Days Payable is 42.83, which is 63% below median its own 10-year median of 116.40. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kuoyang Development Co stock overvalued right now?
Based on GuruFocus' analysis, Kuoyang Development Co (TPE:2505) is currently considered Possible Value Trap. The stock's GF Value™ is NT$81.12, compared to a current price of NT$18.20 — trading 77.6% below its estimated fair value. The current Days Payable is 42.83, which is 63% below median its 10-year median of 116.40 and 54.5% below the Real Estate industry median of 94.21. Kuoyang Development Co's overall GF Score™ is 61/100 with 6 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 Kuoyang Development Co (TPE:2505), the current Days Payable is 42.83 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 Kuoyang Development Co (TPE:2505) Overvalued in 2026?

Based on GuruFocus' analysis, Kuoyang Development Co stock appears to be undervalued. The current stock price of NT$18.20 is trading 77.6% below its estimated GF Value™ of NT$81.12. GuruFocus considers Kuoyang Development Co to be Possible Value Trap.

Key valuation signals for TPE:2505:

  • Days Payable: 42.83 (63% below median its 10-year median of 116.40)
  • GF Value™: NT$81.12 vs. price of NT$18.20 (77.6% below fair value)
  • GF Score™: 61/100 with 6 warning signs
  • Industry Position: 54.5% below the Real Estate median (#981 of 1568)

No single metric tells the full story. See the TPE:2505 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Kuoyang Development Co Business Description

Address No. 170, Jingmao 1st Road, 11th Floor-8, Nangang District, Taipei City, TWN
Kuoyang Development Co Ltd are engaged in the construction of public housing and the lease and sales of commercial residential buildings, industrial plants, and commercial buildings. It has four segments The Company; L1 companies; L2 companies; and Other. The company generates majority of revenue from The Company's main businesses are the construction of public housing and the lease and sales of commercial residential buildings, industrial plants, and commercial buildings. The company's project are All construction projects, Hot-selling residential projects, Hot-selling building project (factory office), Historical construction projects (high-rise buildings), and Historical Construction Projects (Villas).
61GF Score

Get the complete analysis for TPE:2505

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

NT$18.20
Price
NT$81.12
GF Value