HUNG SHENG Construction Co (TPE:2534) Days Payable: 258.90 (As of Dec. 2025) — 324% Above Median


TPE:2534 HUNG SHENG Construction Co Ltd TPE:2534
72 GF Score
Price NT$17.10
GF Value NT$18.37
Valuation Fairly Valued
! 7 Warning Signs
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What is HUNG SHENG Construction Co Days Payable?

HUNG SHENG Construction Co TPE:2534 +3.32% 72 Days Payable is 258.90 as of Dec. 2025, which is 324% above its 10-year median of 61.08. GuruFocus rates TPE:2534 with a GF Score™ of 72/100 and a GF Value™ of NT$18.37 (Fairly Valued). The stock has 7 warning signs investors should review. Among 1,568 Real Estate companies, HUNG SHENG Construction Co ranks worse than 74.3% on this metric.

HUNG SHENG Construction Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$301 Mil. HUNG SHENG Construction Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$106 Mil. Hence, HUNG SHENG Construction Co's Days Payable for the three months ended in Dec. 2025 was 258.90.

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

TPE:2534' s Days Payable Range Over the Past 10 Years
Min: 9.05   Med: 61.08   Max: 177.92
Current: 42.5

During the past 13 years, HUNG SHENG Construction Co's highest Days Payable was 177.92. The lowest was 9.05. And the median was 61.08.

TPE:2534's Days Payable is ranked worse than
74.3% of 1568 companies
in the Real Estate industry
Industry Median: 94.205 vs TPE:2534: 42.50

HUNG SHENG Construction Co's Days Payable increased from Dec. 2024 (59.99) to Dec. 2025 (258.90). It may suggest that HUNG SHENG Construction Co delayed paying its suppliers.


HUNG SHENG Construction Co Days Payable Historical Data

* Premium members only.

The historical data trend for HUNG SHENG 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.

HUNG SHENG Construction Co Days Payable Chart

HUNG SHENG 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 73.70 40.65 146.45 177.92 48.80

HUNG SHENG 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 59.99 30.67 19.34 209.44 258.90

HUNG SHENG Construction Co Days Payable Competitor Comparison

For the Real Estate - Development subindustry, HUNG SHENG 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.


HUNG SHENG Construction Co Days Payable vs Real Estate Industry

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

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


TPE:2534
72GF Score
HUNG SHENG Construction Co Ltd TPE:2534
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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HUNG SHENG 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.

HUNG SHENG 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
=( (420.468 + 329.252) / 2 ) / 2803.813*365
=374.86 / 2803.813*365
=48.80

HUNG SHENG 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
=( (273.526 + 329.252) / 2 ) / 106.226*365 / 4
=301.389 / 106.226*365 / 4
=258.90

* 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 258.90 mean?
HUNG SHENG Construction Co (TPE:2534) has a Days Payable of 258.90 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 HUNG SHENG Construction Co and its competitors. This is 324% above median its historical median of 61.08. Over the past decade, HUNG SHENG Construction Co's Days Payable has ranged from 9.05 to 177.92. According to the industry distribution chart, HUNG SHENG Construction Co ranks #1165 out of 1568 companies in the Real Estate industry, placing it in the top 74.3%.
Is HUNG SHENG Construction Co's Days Payable too high?
HUNG SHENG Construction Co's current Days Payable of 258.90 is 324% above median its 10-year median of 61.08. Over the past 10 years, this metric has ranged from a low of 9.05 to a high of 177.92. The Real Estate industry median Days Payable is 94.21. HUNG SHENG Construction Co's value of 258.90 is 174.8% above this industry median. Based on the distribution chart, HUNG SHENG Construction Co ranks #1165 out of 1568 companies in the Real Estate industry, which is below the industry midpoint. Overall, HUNG SHENG Construction Co has a GF Score™ of 72/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does HUNG SHENG Construction Co's Days Payable compare to competitors?
According to the Real Estate industry distribution chart, HUNG SHENG Construction Co ranks #1165 out of 1568 companies for Days Payable. This places HUNG SHENG Construction Co in the lower half of its industry. The industry median Days Payable is 94.21. HUNG SHENG Construction Co's value of 258.90 is 174.8% above this benchmark. Historically, HUNG SHENG Construction Co's own Days Payable has ranged from 9.05 to 177.92 over the past decade. While the company's 10-year median is 61.08 vs. the industry median of 94.21, HUNG SHENG 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 94.21, based on 1,568 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. HUNG SHENG Construction Co's current Days Payable of 258.90 is 174.8% 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 HUNG SHENG Construction Co and its competitors. For the Real Estate industry, the median Days Payable is 94.21 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. HUNG SHENG Construction Co's current Days Payable is 258.90, which is 324% above median its own 10-year median of 61.08. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is HUNG SHENG Construction Co stock overvalued right now?
Based on GuruFocus' analysis, HUNG SHENG Construction Co (TPE:2534) is currently considered Fairly Valued. The stock's GF Value™ is NT$18.37, compared to a current price of NT$17.10 — trading 6.9% below its estimated fair value. The current Days Payable is 258.90, which is 324% above median its 10-year median of 61.08 and 174.8% above the Real Estate industry median of 94.21. HUNG SHENG Construction Co's overall GF Score™ is 72/100 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 HUNG SHENG Construction Co (TPE:2534), the current Days Payable is 258.90 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 HUNG SHENG Construction Co (TPE:2534) Overvalued in 2026?

Based on GuruFocus' analysis, HUNG SHENG Construction Co stock appears to be undervalued. The current stock price of NT$17.10 is trading 6.9% below its estimated GF Value™ of NT$18.37. GuruFocus considers HUNG SHENG Construction Co to be Fairly Valued.

Key valuation signals for TPE:2534:

  • Days Payable: 258.90 (324% above median its 10-year median of 61.08)
  • GF Value™: NT$18.37 vs. price of NT$17.10 (6.9% below fair value)
  • GF Score™: 72/100 with 7 warning signs
  • Industry Position: 174.8% above the Real Estate median (#1165 of 1568)

No single metric tells the full story. See the TPE:2534 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


HUNG SHENG Construction Co Business Description

Address No. 168, Dunhua North Road, 14th Floor, Songshan District, Taipei, TWN
HUNG SHENG Construction Co Ltd engages in the commission of contractors to build public housing for sale and rental. The reportable segments of the consolidated company are as follows: Sale of real estate - Sales of residences and commercial buildings. Construction - Building of residences and commercial buildings. and Lease - Lease of investment property.
72GF Score

Get the complete analysis for TPE:2534

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

NT$17.10
Price
NT$18.37
GF Value