Pacific Construction Co (TPE:2506) Days Payable: 328.40 (As of Dec. 2025) — 141% Above Median


TPE:2506 Pacific Construction Co Ltd TPE:2506
70 GF Score
Price NT$8.90
GF Value NT$9.97
Valuation Modestly Undervalued
! 5 Warning Signs
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What is Pacific Construction Co Days Payable?

Pacific Construction Co TPE:2506 70 Days Payable is 328.40 as of Dec. 2025, which is 141% above its 10-year median of 136.05. GuruFocus rates TPE:2506 with a GF Score™ of 70/100 and a GF Value™ of NT$9.97 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 1,572 Real Estate companies, Pacific Construction Co ranks better than 74.55% on this metric.

Pacific Construction Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$421 Mil. Pacific Construction Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$117 Mil. Hence, Pacific Construction Co's Days Payable for the three months ended in Dec. 2025 was 328.40.

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

TPE:2506' s Days Payable Range Over the Past 10 Years
Min: 72.51   Med: 136.05   Max: 315.86
Current: 236.23

During the past 13 years, Pacific Construction Co's highest Days Payable was 315.86. The lowest was 72.51. And the median was 136.05.

TPE:2506's Days Payable is ranked better than
74.55% of 1572 companies
in the Real Estate industry
Industry Median: 93.66 vs TPE:2506: 236.23

Pacific Construction Co's Days Payable increased from Dec. 2024 (296.71) to Dec. 2025 (328.40). It may suggest that Pacific Construction Co delayed paying its suppliers.


Pacific Construction Co Days Payable Historical Data

* Premium members only.

The historical data trend for Pacific Construction 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.

Pacific Construction Co Days Payable Chart

Pacific Construction 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 147.12 124.97 173.33 165.34 240.12

Pacific Construction 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 296.71 297.58 327.76 133.00 328.40

Pacific Construction Co Days Payable Competitor Comparison

For the Real Estate - Development subindustry, Pacific Construction 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.


Pacific Construction Co Days Payable vs Real Estate Industry

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

* The bar in red indicates where Pacific Construction Co's Days Payable falls into.


TPE:2506
70GF Score
Pacific Construction Co Ltd TPE:2506
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Pacific Construction 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.

Pacific Construction 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
=( (410.662 + 408.521) / 2 ) / 622.62*365
=409.5915 / 622.62*365
=240.12

Pacific Construction 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
=( (433.549 + 408.521) / 2 ) / 116.991*365 / 4
=421.035 / 116.991*365 / 4
=328.40

* 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 328.40 mean?
Pacific Construction Co (TPE:2506) has a Days Payable of 328.40 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 Pacific Construction Co and its competitors. This is 141% above median its historical median of 136.05. Over the past decade, Pacific Construction Co's Days Payable has ranged from 72.51 to 315.86. According to the industry distribution chart, Pacific Construction Co ranks #400 out of 1572 companies in the Real Estate industry, placing it in the top 25.4%.
Is Pacific Construction Co's Days Payable too high?
Pacific Construction Co's current Days Payable of 328.40 is 141% above median its 10-year median of 136.05. Over the past 10 years, this metric has ranged from a low of 72.51 to a high of 315.86. The Real Estate industry median Days Payable is 93.66. Pacific Construction Co's value of 328.40 is 250.6% above this industry median. Based on the distribution chart, Pacific Construction Co ranks #400 out of 1572 companies in the Real Estate industry, which is above the industry midpoint. Overall, Pacific Construction Co has a GF Score™ of 70/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Pacific Construction Co's Days Payable compare to competitors?
According to the Real Estate industry distribution chart, Pacific Construction Co ranks #400 out of 1572 companies for Days Payable. This puts Pacific Construction Co in the upper half of its industry. The industry median Days Payable is 93.66. Pacific Construction Co's value of 328.40 is 250.6% above this benchmark. Historically, Pacific Construction Co's own Days Payable has ranged from 72.51 to 315.86 over the past decade. While the company's 10-year median is 136.05 vs. the industry median of 93.66, Pacific Construction 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 Real Estate company?
The median Days Payable among Real Estate companies is 93.66, based on 1,572 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. Pacific Construction Co's current Days Payable of 328.40 is 250.6% 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 Pacific Construction Co and its competitors. For the Real Estate industry, the median Days Payable is 93.66 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Pacific Construction Co's current Days Payable is 328.40, which is 141% above median its own 10-year median of 136.05. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pacific Construction Co stock overvalued right now?
Based on GuruFocus' analysis, Pacific Construction Co (TPE:2506) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$9.97, compared to a current price of NT$8.90 — trading 10.7% below its estimated fair value. The current Days Payable is 328.40, which is 141% above median its 10-year median of 136.05 and 250.6% above the Real Estate industry median of 93.66. Pacific Construction Co's overall GF Score™ is 70/100 with 5 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 Pacific Construction Co (TPE:2506), the current Days Payable is 328.40 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 Pacific Construction Co (TPE:2506) Overvalued in 2026?

Based on GuruFocus' analysis, Pacific Construction Co stock appears to be undervalued. The current stock price of NT$8.90 is trading 10.7% below its estimated GF Value™ of NT$9.97. GuruFocus considers Pacific Construction Co to be Modestly Undervalued.

Key valuation signals for TPE:2506:

  • Days Payable: 328.40 (141% above median its 10-year median of 136.05)
  • GF Value™: NT$9.97 vs. price of NT$8.90 (10.7% below fair value)
  • GF Score™: 70/100 with 5 warning signs
  • Industry Position: 250.6% above the Real Estate median (#400 of 1572)

No single metric tells the full story. See the TPE:2506 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Pacific Construction Co Business Description

Address No. 495, Guangfu South Road, Xinyi District, Taipei, TWN, 110
Pacific Construction Co Ltd is engaged in the development and construction of real estate properties. The primary business of the company is contracting civil construction projects, land development and housing construction, housing and building development and rental, construction material manufacturing, precast housing, agency and trading of construction materials and their export business. The company's operating segments include Construction, Leasing Segment, and Property Management. It generates maximum revenue from the Property Management segment. Geographically, it derives a majority of its revenue from Taiwan.
70GF Score

Get the complete analysis for TPE:2506

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

NT$8.90
Price
NT$9.97
GF Value