Sakura Development Co (TPE:2539) Days Payable: 29.94 (As of Dec. 2025) — 42% Below Median


TPE:2539 Sakura Development Co Ltd TPE:2539
84 GF Score
Price NT$39.30
GF Value NT$85.56
Valuation Significantly Undervalued
! 2 Warning Signs
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What is Sakura Development Co Days Payable?

Sakura Development Co TPE:2539 +0.51% 84 Days Payable is 29.94 as of Dec. 2025, which is 42% below its 10-year median of 51.41. GuruFocus rates TPE:2539 with a GF Score™ of 84/100 and a GF Value™ of NT$85.56 (Significantly Undervalued). The stock has 2 warning signs investors should review. Among 1,568 Real Estate companies, Sakura Development Co ranks worse than 77.49% on this metric.

Sakura Development Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$768 Mil. Sakura Development Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$2,340 Mil. Hence, Sakura Development Co's Days Payable for the three months ended in Dec. 2025 was 29.94.

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

TPE:2539' s Days Payable Range Over the Past 10 Years
Min: 26.55   Med: 51.41   Max: 69.38
Current: 36.3

During the past 13 years, Sakura Development Co's highest Days Payable was 69.38. The lowest was 26.55. And the median was 51.41.

TPE:2539's Days Payable is ranked worse than
77.49% of 1568 companies
in the Real Estate industry
Industry Median: 94.205 vs TPE:2539: 36.30

Sakura Development Co's Days Payable increased from Dec. 2024 (19.42) to Dec. 2025 (29.94). It may suggest that Sakura Development Co delayed paying its suppliers.


Sakura Development Co Days Payable Historical Data

* Premium members only.

The historical data trend for Sakura 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.

Sakura Development Co Days Payable Chart

Sakura 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 61.41 47.38 60.90 69.38 39.70

Sakura 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 19.42 24.50 79.87 41.86 29.94

Sakura Development Co Days Payable Competitor Comparison

For the Real Estate - Development subindustry, Sakura 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.


Sakura Development Co Days Payable vs Real Estate Industry

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

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


TPE:2539
84GF Score
Sakura Development Co Ltd TPE:2539
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Sakura 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.

Sakura 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
=( (1052.854 + 744.659) / 2 ) / 8262.901*365
=898.7565 / 8262.901*365
=39.70

Sakura 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
=( (790.962 + 744.659) / 2 ) / 2340.492*365 / 4
=767.8105 / 2340.492*365 / 4
=29.94

* 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 29.94 mean?
Sakura Development Co (TPE:2539) has a Days Payable of 29.94 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 Sakura Development Co and its competitors. This is 42% below median its historical median of 51.41. Over the past decade, Sakura Development Co's Days Payable has ranged from 26.55 to 69.38. According to the industry distribution chart, Sakura Development Co ranks #1215 out of 1568 companies in the Real Estate industry, placing it in the top 77.5%.
Is Sakura Development Co's Days Payable too high?
Sakura Development Co's current Days Payable of 29.94 is 42% below median its 10-year median of 51.41. Over the past 10 years, this metric has ranged from a low of 26.55 to a high of 69.38. The Real Estate industry median Days Payable is 94.21. Sakura Development Co's value of 29.94 is 68.2% below this industry median. Based on the distribution chart, Sakura Development Co ranks #1215 out of 1568 companies in the Real Estate industry, which is in the bottom quartile relative to peers. Overall, Sakura Development Co has a GF Score™ of 84/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Sakura Development Co's Days Payable compare to competitors?
According to the Real Estate industry distribution chart, Sakura Development Co ranks #1215 out of 1568 companies for Days Payable. This places Sakura Development Co in the lower half of its industry. The industry median Days Payable is 94.21. Sakura Development Co's value of 29.94 is 68.2% below this benchmark. Historically, Sakura Development Co's own Days Payable has ranged from 26.55 to 69.38 over the past decade. While the company's 10-year median is 51.41 vs. the industry median of 94.21, Sakura 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 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. Sakura Development Co's current Days Payable of 29.94 is 68.2% 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 Sakura Development 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. Sakura Development Co's current Days Payable is 29.94, which is 42% below median its own 10-year median of 51.41. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sakura Development Co stock overvalued right now?
Based on GuruFocus' analysis, Sakura Development Co (TPE:2539) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$85.56, compared to a current price of NT$39.30 — trading 54.1% below its estimated fair value. The current Days Payable is 29.94, which is 42% below median its 10-year median of 51.41 and 68.2% below the Real Estate industry median of 94.21. Sakura Development Co's overall GF Score™ is 84/100 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 Sakura Development Co (TPE:2539), the current Days Payable is 29.94 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 Sakura Development Co (TPE:2539) Overvalued in 2026?

Based on GuruFocus' analysis, Sakura Development Co stock appears to be undervalued. The current stock price of NT$39.30 is trading 54.1% below its estimated GF Value™ of NT$85.56. GuruFocus considers Sakura Development Co to be Significantly Undervalued.

Key valuation signals for TPE:2539:

  • Days Payable: 29.94 (42% below median its 10-year median of 51.41)
  • GF Value™: NT$85.56 vs. price of NT$39.30 (54.1% below fair value)
  • GF Score™: 84/100 with 2 warning signs
  • Industry Position: 68.2% below the Real Estate median (#1215 of 1568)

No single metric tells the full story. See the TPE:2539 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sakura Development Co Business Description

Address Taiwan Boulevard, 4th Floor, No. 239, Section 2, West District, Taichung, TWN, 403
Sakura Development Co Ltd engages in the business of construction of public housing, selling and leasing of residential and commercial buildings, gardening and consulting of real estate investment. Its is into two reportable operating segments: Development Segment: Engaging construction contractors to build commercial buildings and residential properties for rental and sale purposes. Construction Segment: Engaging in the contracting of civil and architectural construction projects. Majority revenue is generated from Development Segment.
84GF Score

Get the complete analysis for TPE:2539

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

NT$39.30
Price
NT$85.56
GF Value