New Asia Construction & Development (TPE:2516) Days Payable: 146.77 (As of Dec. 2025) — Near Median


TPE:2516 New Asia Construction & Development Corp TPE:2516
79 GF Score
Price NT$14.10
GF Value NT$15.89
Valuation Modestly Undervalued
! 2 Warning Signs
View Full Analysis

What is New Asia Construction & Development Days Payable?

New Asia Construction & Development TPE:2516 +1.08% 79 Days Payable is 146.77 as of Dec. 2025, which is 9% above its 10-year median of 134.65. GuruFocus rates TPE:2516 with a GF Score™ of 79/100 and a GF Value™ of NT$15.89 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 1,708 Construction companies, New Asia Construction & Development ranks better than 74% on this metric.

New Asia Construction & Development's average Accounts Payable for the three months ended in Dec. 2025 was NT$4,398 Mil. New Asia Construction & Development's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$2,734 Mil. Hence, New Asia Construction & Development's Days Payable for the three months ended in Dec. 2025 was 146.77.

The historical rank and industry rank for New Asia Construction & Development's Days Payable or its related term are showing as below:

TPE:2516' s Days Payable Range Over the Past 10 Years
Min: 106.69   Med: 134.65   Max: 150.4
Current: 143.76

During the past 13 years, New Asia Construction & Development's highest Days Payable was 150.40. The lowest was 106.69. And the median was 134.65.

TPE:2516's Days Payable is ranked better than
74% of 1708 companies
in the Construction industry
Industry Median: 76.635 vs TPE:2516: 143.76

New Asia Construction & Development's Days Payable increased from Dec. 2024 (104.94) to Dec. 2025 (146.77). It may suggest that New Asia Construction & Development delayed paying its suppliers.


New Asia Construction & Development Days Payable Related Terms


New Asia Construction & Development Days Payable Historical Data

* Premium members only.

The historical data trend for New Asia Construction & Development'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.

New Asia Construction & Development Days Payable Chart

New Asia Construction & Development 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 111.83 122.67 127.11 132.03 150.40

New Asia Construction & Development 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 104.94 152.01 128.81 142.02 146.77

TPE:2516 vs PWR, FIX, EME: Days Payable Comparison

For the Engineering & Construction subindustry, New Asia Construction & Development'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.


New Asia Construction & Development Days Payable vs Construction Industry

For the Construction industry and Industrials sector, New Asia Construction & Development's Days Payable distribution charts can be found below:

* The bar in red indicates where New Asia Construction & Development's Days Payable falls into.


TPE:2516
79GF Score
New Asia Construction & Development Corp TPE:2516
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

New Asia Construction & Development 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.

New Asia Construction & Development'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
=( (3615.076 + 4566.781) / 2 ) / 9928.288*365
=4090.9285 / 9928.288*365
=150.40

New Asia Construction & Development'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
=( (4229.236 + 4566.781) / 2 ) / 2734.361*365 / 4
=4398.0085 / 2734.361*365 / 4
=146.77

* 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 146.77 mean?
New Asia Construction & Development (TPE:2516) has a Days Payable of 146.77 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 New Asia Construction & Development and its competitors. This is near median its historical median of 134.65. Over the past decade, New Asia Construction & Development's Days Payable has ranged from 106.69 to 150.40. According to the industry distribution chart, New Asia Construction & Development ranks #444 out of 1708 companies in the Construction industry, placing it in the top 26%.
Is New Asia Construction & Development's Days Payable too high?
New Asia Construction & Development's current Days Payable of 146.77 is near median its 10-year median of 134.65. Over the past 10 years, this metric has ranged from a low of 106.69 to a high of 150.40. The Construction industry median Days Payable is 76.64. New Asia Construction & Development's value of 146.77 is 91.5% above this industry median. Based on the distribution chart, New Asia Construction & Development ranks #444 out of 1708 companies in the Construction industry, which is above the industry midpoint. Overall, New Asia Construction & Development has a GF Score™ of 79/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does New Asia Construction & Development's Days Payable compare to PWR and FIX?
According to the Construction industry distribution chart, New Asia Construction & Development ranks #444 out of 1708 companies for Days Payable. This puts New Asia Construction & Development in the upper half of its industry. The industry median Days Payable is 76.64. New Asia Construction & Development's value of 146.77 is 91.5% above this benchmark. Historically, New Asia Construction & Development's own Days Payable has ranged from 106.69 to 150.40 over the past decade. While the company's 10-year median is 134.65 vs. the industry median of 76.64, New Asia Construction & Development 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 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. New Asia Construction & Development's current Days Payable of 146.77 is 91.5% 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 New Asia Construction & Development 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. New Asia Construction & Development's current Days Payable is 146.77, which is near median its own 10-year median of 134.65. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is New Asia Construction & Development stock overvalued right now?
Based on GuruFocus' analysis, New Asia Construction & Development (TPE:2516) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$15.89, compared to a current price of NT$14.10 — trading 11.3% below its estimated fair value. The current Days Payable is 146.77, which is near median its 10-year median of 134.65 and 91.5% above the Construction industry median of 76.64. New Asia Construction & Development's overall GF Score™ is 79/100 with 2 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 New Asia Construction & Development (TPE:2516), the current Days Payable is 146.77 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 New Asia Construction & Development (TPE:2516) Overvalued in 2026?

Based on GuruFocus' analysis, New Asia Construction & Development stock appears to be undervalued. The current stock price of NT$14.10 is trading 11.3% below its estimated GF Value™ of NT$15.89. GuruFocus considers New Asia Construction & Development to be Modestly Undervalued.

Key valuation signals for TPE:2516:

  • Days Payable: 146.77 (near median its 10-year median of 134.65)
  • GF Value™: NT$15.89 vs. price of NT$14.10 (11.3% below fair value)
  • GF Score™: 79/100 with 2 warning signs
  • Industry Position: 91.5% above the Construction median (#444 of 1708)

No single metric tells the full story. See the TPE:2516 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


New Asia Construction & Development Business Description

Address No. 760, Section 4, Bade Road, 15th & 16th Floor, Songshan District, Taipei, TWN
New Asia Construction & Development Corp and its subsidiaries are engaged in the construction of heavy equipment needed for civil engineering, development business related to land and community, construction, leasing or selling of public housing and office building, repairment, leasing and selling of heavy equipment, manufacturing and selling of ready mixed concrete and asphalt concrete, and investment. The Group operates in the construction segment, which is engaged in the construction of residential and commercial buildings and civil engineering contracts. The company operates in Taiwan and Asia, and the maximum revenue is generated from Taiwan.
79GF Score

Get the complete analysis for TPE:2516

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

NT$14.10
Price
NT$15.89
GF Value