Delpha Construction Co (TPE:2530) Days Payable: 594.21 (As of Dec. 2025) — 1016% Above Median


TPE:2530 Delpha Construction Co Ltd TPE:2530
57 GF Score
Price NT$19.40
GF Value NT$59.67
Valuation Possible Value Trap
! 6 Warning Signs
View Full Analysis

What is Delpha Construction Co Days Payable?

Delpha Construction Co TPE:2530 +2.37% 57 Days Payable is 594.21 as of Dec. 2025, which is 1016% above its 10-year median of 53.25. GuruFocus rates TPE:2530 with a GF Score™ of 57/100 and a GF Value™ of NT$59.67 (Possible Value Trap). The stock has 6 warning signs investors should review. Among 1,708 Construction companies, Delpha Construction Co ranks worse than 66.04% on this metric.

Delpha Construction Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$622 Mil. Delpha Construction Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$95 Mil. Hence, Delpha Construction Co's Days Payable for the three months ended in Dec. 2025 was 594.21.

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

TPE:2530' s Days Payable Range Over the Past 10 Years
Min: 14.41   Med: 53.25   Max: 3912.78
Current: 55.5

During the past 13 years, Delpha Construction Co's highest Days Payable was 3912.78. The lowest was 14.41. And the median was 53.25.

TPE:2530's Days Payable is ranked worse than
66.04% of 1708 companies
in the Construction industry
Industry Median: 76.635 vs TPE:2530: 55.50

Delpha Construction Co's Days Payable increased from Dec. 2024 (37.30) to Dec. 2025 (594.21). It may suggest that Delpha Construction Co delayed paying its suppliers.


Delpha Construction Co Days Payable Historical Data

* Premium members only.

The historical data trend for Delpha 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.

Delpha Construction Co Days Payable Chart

Delpha 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 0.00 24.98 57.57 35.42 53.06

Delpha 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 37.30 473.81 26.72 33.70 594.21

TPE:2530 vs PWR, FIX, EME: Days Payable Comparison

For the Engineering & Construction subindustry, Delpha 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.


Delpha Construction Co Days Payable vs Construction Industry

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

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


TPE:2530
57GF Score
Delpha Construction Co Ltd TPE:2530
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Delpha 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.

Delpha 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
=( (447.544 + 640.678) / 2 ) / 3742.923*365
=544.111 / 3742.923*365
=53.06

Delpha 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
=( (602.597 + 640.678) / 2 ) / 95.462*365 / 4
=621.6375 / 95.462*365 / 4
=594.21

* 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 594.21 mean?
Delpha Construction Co (TPE:2530) has a Days Payable of 594.21 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 Delpha Construction Co and its competitors. This is 1016% above median its historical median of 53.25. Over the past decade, Delpha Construction Co's Days Payable has ranged from 14.41 to 3,912.78. According to the industry distribution chart, Delpha Construction Co ranks #1128 out of 1708 companies in the Construction industry, placing it in the top 66%.
Is Delpha Construction Co's Days Payable too high?
Delpha Construction Co's current Days Payable of 594.21 is 1016% above median its 10-year median of 53.25. Over the past 10 years, this metric has ranged from a low of 14.41 to a high of 3,912.78. The Construction industry median Days Payable is 76.64. Delpha Construction Co's value of 594.21 is 675.4% above this industry median. Based on the distribution chart, Delpha Construction Co ranks #1128 out of 1708 companies in the Construction industry, which is below the industry midpoint. Overall, Delpha Construction Co has a GF Score™ of 57/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Delpha Construction Co's Days Payable compare to PWR and FIX?
According to the Construction industry distribution chart, Delpha Construction Co ranks #1128 out of 1708 companies for Days Payable. This places Delpha Construction Co in the lower half of its industry. The industry median Days Payable is 76.64. Delpha Construction Co's value of 594.21 is 675.4% above this benchmark. Historically, Delpha Construction Co's own Days Payable has ranged from 14.41 to 3,912.78 over the past decade. While the company's 10-year median is 53.25 vs. the industry median of 76.64, Delpha 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 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. Delpha Construction Co's current Days Payable of 594.21 is 675.4% 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 Delpha Construction Co 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. Delpha Construction Co's current Days Payable is 594.21, which is 1016% above median its own 10-year median of 53.25. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Delpha Construction Co stock overvalued right now?
Based on GuruFocus' analysis, Delpha Construction Co (TPE:2530) is currently considered Possible Value Trap. The stock's GF Value™ is NT$59.67, compared to a current price of NT$19.40 — trading 67.5% below its estimated fair value. The current Days Payable is 594.21, which is 1016% above median its 10-year median of 53.25 and 675.4% above the Construction industry median of 76.64. Delpha Construction Co's overall GF Score™ is 57/100 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 Delpha Construction Co (TPE:2530), the current Days Payable is 594.21 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 Delpha Construction Co (TPE:2530) Overvalued in 2026?

Based on GuruFocus' analysis, Delpha Construction Co stock appears to be undervalued. The current stock price of NT$19.40 is trading 67.5% below its estimated GF Value™ of NT$59.67. GuruFocus considers Delpha Construction Co to be Possible Value Trap.

Key valuation signals for TPE:2530:

  • Days Payable: 594.21 (1016% above median its 10-year median of 53.25)
  • GF Value™: NT$59.67 vs. price of NT$19.40 (67.5% below fair value)
  • GF Score™: 57/100 with 6 warning signs
  • Industry Position: 675.4% above the Construction median (#1128 of 1708)

No single metric tells the full story. See the TPE:2530 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Delpha Construction Co Business Description

Address Chenggong Road, 16th Floor, No. 460, Section 5, Neihu District, Taipei, TWN, 11490
Delpha Construction Co Ltd is engaged in building commercial buildings by commissioning construction building companies, selling and leasing of public housing, development of specific professional areas, interior decoration, property rent/sale real estate agency, and the operation of and investment in related businesses. It has three reportable operating segments as follows: Construction Department, Movable and Immovable Property Investment and Development Department, and Building Department. The majority of revenue is derived from the Construction Department, which is mainly responsible for entrusting construction contractors and developing public residential housing and commercial buildings for lease or sale.
57GF Score

Get the complete analysis for TPE:2530

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

NT$19.40
Price
NT$59.67
GF Value