Long Bon Development Co (TPE:2514) Days Payable: 53.67 (As of Dec. 2025) — Near Median


TPE:2514 Long Bon Development Co Ltd TPE:2514
80 GF Score
Price NT$12.95
GF Value NT$19.16
Valuation Possible Value Trap
! 4 Warning Signs
View Full Analysis

What is Long Bon Development Co Days Payable?

Long Bon Development Co TPE:2514 80 Days Payable is 53.67 as of Dec. 2025, which is 6% below its 10-year median of 56.86. GuruFocus rates TPE:2514 with a GF Score™ of 80/100 and a GF Value™ of NT$19.16 (Possible Value Trap). The stock has 4 warning signs investors should review. Among 1,713 Construction companies, Long Bon Development Co ranks worse than 69.7% on this metric.

Long Bon Development Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$2,826 Mil. Long Bon Development Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$4,805 Mil. Hence, Long Bon Development Co's Days Payable for the three months ended in Dec. 2025 was 53.67.

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

TPE:2514' s Days Payable Range Over the Past 10 Years
Min: 39.66   Med: 56.86   Max: 317.3
Current: 51.2

During the past 13 years, Long Bon Development Co's highest Days Payable was 317.30. The lowest was 39.66. And the median was 56.86.

TPE:2514's Days Payable is ranked worse than
69.7% of 1713 companies
in the Construction industry
Industry Median: 76.49 vs TPE:2514: 51.20

Long Bon Development Co's Days Payable increased from Dec. 2024 (50.95) to Dec. 2025 (53.67). It may suggest that Long Bon Development Co delayed paying its suppliers.


Long Bon Development Co Days Payable Historical Data

* Premium members only.

The historical data trend for Long Bon 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.

Long Bon Development Co Days Payable Chart

Long Bon 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 79.37 91.44 44.49 39.66 56.36

Long Bon 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 50.95 54.93 46.74 45.36 53.67

TPE:2514 vs PWR, FIX, EME: Days Payable Comparison

For the Engineering & Construction subindustry, Long Bon 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.


Long Bon Development Co Days Payable vs Construction Industry

For the Construction industry and Industrials sector, Long Bon Development Co's Days Payable distribution charts can be found below:

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


TPE:2514
80GF Score
Long Bon Development Co Ltd TPE:2514
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Long Bon 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.

Long Bon 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
=( (2786.383 + 3006.927) / 2 ) / 18758.945*365
=2896.655 / 18758.945*365
=56.36

Long Bon 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
=( (2646.057 + 3006.927) / 2 ) / 4805.313*365 / 4
=2826.492 / 4805.313*365 / 4
=53.67

* 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 53.67 mean?
Long Bon Development Co (TPE:2514) has a Days Payable of 53.67 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 Long Bon Development Co and its competitors. This is near median its historical median of 56.86. Over the past decade, Long Bon Development Co's Days Payable has ranged from 39.66 to 317.30. According to the industry distribution chart, Long Bon Development Co ranks #1194 out of 1713 companies in the Construction industry, placing it in the top 69.7%.
Is Long Bon Development Co's Days Payable too high?
Long Bon Development Co's current Days Payable of 53.67 is near median its 10-year median of 56.86. Over the past 10 years, this metric has ranged from a low of 39.66 to a high of 317.30. The Construction industry median Days Payable is 76.49. Long Bon Development Co's value of 53.67 is 29.8% below this industry median. Based on the distribution chart, Long Bon Development Co ranks #1194 out of 1713 companies in the Construction industry, which is below the industry midpoint. Overall, Long Bon Development Co has a GF Score™ of 80/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Long Bon Development Co's Days Payable compare to PWR and FIX?
According to the Construction industry distribution chart, Long Bon Development Co ranks #1194 out of 1713 companies for Days Payable. This places Long Bon Development Co in the lower half of its industry. The industry median Days Payable is 76.49. Long Bon Development Co's value of 53.67 is 29.8% below this benchmark. Historically, Long Bon Development Co's own Days Payable has ranged from 39.66 to 317.30 over the past decade. While the company's 10-year median is 56.86 vs. the industry median of 76.49, Long Bon 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 Construction company?
The median Days Payable among Construction companies is 76.49, based on 1,713 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. Long Bon Development Co's current Days Payable of 53.67 is 29.8% 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 Long Bon Development Co and its competitors. For the Construction industry, the median Days Payable is 76.49 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Long Bon Development Co's current Days Payable is 53.67, which is near median its own 10-year median of 56.86. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Long Bon Development Co stock overvalued right now?
Based on GuruFocus' analysis, Long Bon Development Co (TPE:2514) is currently considered Possible Value Trap. The stock's GF Value™ is NT$19.16, compared to a current price of NT$12.95 — trading 32.4% below its estimated fair value. The current Days Payable is 53.67, which is near median its 10-year median of 56.86 and 29.8% below the Construction industry median of 76.49. Long Bon Development Co's overall GF Score™ is 80/100 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 Long Bon Development Co (TPE:2514), the current Days Payable is 53.67 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 Long Bon Development Co (TPE:2514) Overvalued in 2026?

Based on GuruFocus' analysis, Long Bon Development Co stock appears to be undervalued. The current stock price of NT$12.95 is trading 32.4% below its estimated GF Value™ of NT$19.16. GuruFocus considers Long Bon Development Co to be Possible Value Trap.

Key valuation signals for TPE:2514:

  • Days Payable: 53.67 (near median its 10-year median of 56.86)
  • GF Value™: NT$19.16 vs. price of NT$12.95 (32.4% below fair value)
  • GF Score™: 80/100 with 4 warning signs
  • Industry Position: 29.8% below the Construction median (#1194 of 1713)

No single metric tells the full story. See the TPE:2514 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Long Bon Development Co Business Description

Address Zhongxiao West Road, 9th Floor, No. 50, Section 1, Zhongzheng District, Taipei, TWN, 100
Long Bon Development Co Ltd is a Taiwan-based company with operations in commercial property and car-park leasing, property developments, hotel management, and online shopping services. The company is also engaged in the management of the Qiaoyuan clubhouse, including guest rooms, conference rooms, and education and training rooms. Investment, Funeral, and Recreation were the group's four segments. Construction projects are the focus of the construction segment. The investment segment invests in financial instruments, while the funeral division provides funeral services and other services. Sports facilities are provided by the recreation segment. The majority of the revenue of the group is from the construction segment.
80GF Score

Get the complete analysis for TPE:2514

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

NT$12.95
Price
NT$19.16
GF Value