Kindom Development Co (TPE:2520) Days Payable: 110.16 (As of Dec. 2025) — 18% Below Median


TPE:2520 Kindom Development Co Ltd TPE:2520
76 GF Score
Price NT$34.85
GF Value NT$47.69
Valuation Modestly Undervalued
! 7 Warning Signs
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What is Kindom Development Co Days Payable?

Kindom Development Co TPE:2520 +0.72% 76 Days Payable is 110.16 as of Dec. 2025, which is 18% below its 10-year median of 133.90. GuruFocus rates TPE:2520 with a GF Score™ of 76/100 and a GF Value™ of NT$47.69 (Modestly Undervalued). The stock has 7 warning signs investors should review. Among 1,709 Construction companies, Kindom Development Co ranks better than 68.17% on this metric.

Kindom Development Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$6,193 Mil. Kindom Development Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$5,130 Mil. Hence, Kindom Development Co's Days Payable for the three months ended in Dec. 2025 was 110.16.

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

TPE:2520' s Days Payable Range Over the Past 10 Years
Min: 91.19   Med: 133.9   Max: 182.53
Current: 119.16

During the past 13 years, Kindom Development Co's highest Days Payable was 182.53. The lowest was 91.19. And the median was 133.90.

TPE:2520's Days Payable is ranked better than
68.17% of 1709 companies
in the Construction industry
Industry Median: 76.67 vs TPE:2520: 119.16

Kindom Development Co's Days Payable declined from Dec. 2024 (112.65) to Dec. 2025 (110.16). It may suggest that Kindom Development Co accelerated paying its suppliers.


Kindom Development Co Days Payable Historical Data

* Premium members only.

The historical data trend for Kindom 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.

Kindom Development Co Days Payable Chart

Kindom 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 109.99 136.86 161.16 112.47 122.58

Kindom 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 112.65 139.69 120.22 109.81 110.16

TPE:2520 vs PWR, FIX, EME: Days Payable Comparison

For the Engineering & Construction subindustry, Kindom 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.


Kindom Development Co Days Payable vs Construction Industry

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

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


TPE:2520
76GF Score
Kindom Development Co Ltd TPE:2520
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Kindom 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.

Kindom 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
=( (5687.226 + 6225.574) / 2 ) / 17736.547*365
=5956.4 / 17736.547*365
=122.58

Kindom 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
=( (6160.744 + 6225.574) / 2 ) / 5129.912*365 / 4
=6193.159 / 5129.912*365 / 4
=110.16

* 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 110.16 mean?
Kindom Development Co (TPE:2520) has a Days Payable of 110.16 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 Kindom Development Co and its competitors. This is 18% below median its historical median of 133.90. Over the past decade, Kindom Development Co's Days Payable has ranged from 91.19 to 182.53. According to the industry distribution chart, Kindom Development Co ranks #544 out of 1709 companies in the Construction industry, placing it in the top 31.8%.
Is Kindom Development Co's Days Payable too high?
Kindom Development Co's current Days Payable of 110.16 is 18% below median its 10-year median of 133.90. Over the past 10 years, this metric has ranged from a low of 91.19 to a high of 182.53. The Construction industry median Days Payable is 76.67. Kindom Development Co's value of 110.16 is 43.7% above this industry median. Based on the distribution chart, Kindom Development Co ranks #544 out of 1709 companies in the Construction industry, which is above the industry midpoint. Overall, Kindom Development Co has a GF Score™ of 76/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Kindom Development Co's Days Payable compare to PWR and FIX?
According to the Construction industry distribution chart, Kindom Development Co ranks #544 out of 1709 companies for Days Payable. This puts Kindom Development Co in the upper half of its industry. The industry median Days Payable is 76.67. Kindom Development Co's value of 110.16 is 43.7% above this benchmark. Historically, Kindom Development Co's own Days Payable has ranged from 91.19 to 182.53 over the past decade. While the company's 10-year median is 133.90 vs. the industry median of 76.67, Kindom Development 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 Construction company?
The median Days Payable among Construction companies is 76.67, based on 1,709 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. Kindom Development Co's current Days Payable of 110.16 is 43.7% 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 Kindom Development Co and its competitors. For the Construction industry, the median Days Payable is 76.67 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kindom Development Co's current Days Payable is 110.16, which is 18% below median its own 10-year median of 133.90. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kindom Development Co stock overvalued right now?
Based on GuruFocus' analysis, Kindom Development Co (TPE:2520) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$47.69, compared to a current price of NT$34.85 — trading 26.9% below its estimated fair value. The current Days Payable is 110.16, which is 18% below median its 10-year median of 133.90 and 43.7% above the Construction industry median of 76.67. Kindom Development Co's overall GF Score™ is 76/100 with 7 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 Kindom Development Co (TPE:2520), the current Days Payable is 110.16 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 Kindom Development Co (TPE:2520) Overvalued in 2026?

Based on GuruFocus' analysis, Kindom Development Co stock appears to be undervalued. The current stock price of NT$34.85 is trading 26.9% below its estimated GF Value™ of NT$47.69. GuruFocus considers Kindom Development Co to be Modestly Undervalued.

Key valuation signals for TPE:2520:

  • Days Payable: 110.16 (18% below median its 10-year median of 133.90)
  • GF Value™: NT$47.69 vs. price of NT$34.85 (26.9% below fair value)
  • GF Score™: 76/100 with 7 warning signs
  • Industry Position: 43.7% above the Construction median (#544 of 1709)

No single metric tells the full story. See the TPE:2520 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Kindom Development Co Business Description

Address Minquan E. Road, 10 Floor, No. 169, Section 3, Songshan District, Taipei, TWN
Kindom Development Co Ltd is a Taiwan-based company that develops, sells, and leases residential and commercial properties. The company operates through three segments: Building, Construction, and Department Stores. The Building sector includes the rental or sale business of commissioning construction companies to build public housing and commercial buildings, the Construction Department includes Integrate the overall work of the construction and management of maintenance works, and the Department Stores includes Department stores, supermarkets, and import/export of international trade.
76GF Score

Get the complete analysis for TPE:2520

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

NT$34.85
Price
NT$47.69
GF Value