Holtel Holiday Garden (TPE:2702) Days Payable: 1.99 (As of Dec. 2025) — 69% Below Median


TPE:2702 Holtel Holiday Garden TPE:2702
76 GF Score
Price NT$13.25
GF Value NT$17.63
Valuation Modestly Undervalued
! 5 Warning Signs
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What is Holtel Holiday Garden Days Payable?

Holtel Holiday Garden TPE:2702 76 Days Payable is 1.99 as of Dec. 2025, which is 69% below its 10-year median of 6.35. GuruFocus rates TPE:2702 with a GF Score™ of 76/100 and a GF Value™ of NT$17.63 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 776 Travel & Leisure companies, Holtel Holiday Garden ranks worse than 97.94% on this metric.

Holtel Holiday Garden's average Accounts Payable for the three months ended in Dec. 2025 was NT$1 Mil. Holtel Holiday Garden's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$39 Mil. Hence, Holtel Holiday Garden's Days Payable for the three months ended in Dec. 2025 was 1.99.

The historical rank and industry rank for Holtel Holiday Garden's Days Payable or its related term are showing as below:

TPE:2702' s Days Payable Range Over the Past 10 Years
Min: 3.05   Med: 6.35   Max: 8.95
Current: 3.05

During the past 13 years, Holtel Holiday Garden's highest Days Payable was 8.95. The lowest was 3.05. And the median was 6.35.

TPE:2702's Days Payable is ranked worse than
97.94% of 776 companies
in the Travel & Leisure industry
Industry Median: 57.05 vs TPE:2702: 3.05

Holtel Holiday Garden's Days Payable declined from Dec. 2024 (4.87) to Dec. 2025 (1.99). It may suggest that Holtel Holiday Garden accelerated paying its suppliers.


Holtel Holiday Garden Days Payable Historical Data

* Premium members only.

The historical data trend for Holtel Holiday Garden'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.

Holtel Holiday Garden Days Payable Chart

Holtel Holiday Garden 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 5.21 3.11 3.76 6.58 5.25

Holtel Holiday Garden 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 4.87 4.70 1.51 1.54 1.99

TPE:2702 vs MAR, HLT, H: Days Payable Comparison

For the Lodging subindustry, Holtel Holiday Garden'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.


Holtel Holiday Garden Days Payable vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Holtel Holiday Garden's Days Payable distribution charts can be found below:

* The bar in red indicates where Holtel Holiday Garden's Days Payable falls into.


TPE:2702
76GF Score
Holtel Holiday Garden TPE:2702
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Holtel Holiday Garden 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.

Holtel Holiday Garden'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
=( (4.36 + 0.883) / 2 ) / 182.366*365
=2.6215 / 182.366*365
=5.25

Holtel Holiday Garden'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
=( (0.832 + 0.883) / 2 ) / 39.265*365 / 4
=0.8575 / 39.265*365 / 4
=1.99

* 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 1.99 mean?
Holtel Holiday Garden (TPE:2702) has a Days Payable of 1.99 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 Holtel Holiday Garden and its competitors. This is 69% below median its historical median of 6.35. Over the past decade, Holtel Holiday Garden's Days Payable has ranged from 3.05 to 8.95. According to the industry distribution chart, Holtel Holiday Garden ranks #760 out of 776 companies in the Travel & Leisure industry, placing it in the top 97.9%.
Is Holtel Holiday Garden's Days Payable too high?
Holtel Holiday Garden's current Days Payable of 1.99 is 69% below median its 10-year median of 6.35. Over the past 10 years, this metric has ranged from a low of 3.05 to a high of 8.95. The Travel & Leisure industry median Days Payable is 57.05. Holtel Holiday Garden's value of 1.99 is 96.5% below this industry median. Based on the distribution chart, Holtel Holiday Garden ranks #760 out of 776 companies in the Travel & Leisure industry, which is in the bottom quartile relative to peers. Overall, Holtel Holiday Garden has a GF Score™ of 76/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Holtel Holiday Garden's Days Payable compare to MAR and HLT?
According to the Travel & Leisure industry distribution chart, Holtel Holiday Garden ranks #760 out of 776 companies for Days Payable. This places Holtel Holiday Garden in the lower half of its industry. The industry median Days Payable is 57.05. Holtel Holiday Garden's value of 1.99 is 96.5% below this benchmark. Historically, Holtel Holiday Garden's own Days Payable has ranged from 3.05 to 8.95 over the past decade. While the company's 10-year median is 6.35 vs. the industry median of 57.05, Holtel Holiday Garden 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 Travel & Leisure company?
The median Days Payable among Travel & Leisure companies is 57.05, based on 776 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. Holtel Holiday Garden's current Days Payable of 1.99 is 96.5% 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 Holtel Holiday Garden and its competitors. For the Travel & Leisure industry, the median Days Payable is 57.05 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Holtel Holiday Garden's current Days Payable is 1.99, which is 69% below median its own 10-year median of 6.35. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Holtel Holiday Garden stock overvalued right now?
Based on GuruFocus' analysis, Holtel Holiday Garden (TPE:2702) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$17.63, compared to a current price of NT$13.25 — trading 24.8% below its estimated fair value. The current Days Payable is 1.99, which is 69% below median its 10-year median of 6.35 and 96.5% below the Travel & Leisure industry median of 57.05. Holtel Holiday Garden's overall GF Score™ is 76/100 with 5 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 Holtel Holiday Garden (TPE:2702), the current Days Payable is 1.99 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 Holtel Holiday Garden (TPE:2702) Overvalued in 2026?

Based on GuruFocus' analysis, Holtel Holiday Garden stock appears to be undervalued. The current stock price of NT$13.25 is trading 24.8% below its estimated GF Value™ of NT$17.63. GuruFocus considers Holtel Holiday Garden to be Modestly Undervalued.

Key valuation signals for TPE:2702:

  • Days Payable: 1.99 (69% below median its 10-year median of 6.35)
  • GF Value™: NT$17.63 vs. price of NT$13.25 (24.8% below fair value)
  • GF Score™: 76/100 with 5 warning signs
  • Industry Position: 96.5% below the Travel & Leisure median (#760 of 776)

No single metric tells the full story. See the TPE:2702 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Holtel Holiday Garden Business Description

Address No. 6, Siwei 3rd Road, Room B, 23rd Floor - 2, Lingya District, Kaohsiung City, TWN, 802701
Holtel Holiday Garden is engaged in hotel operations, restaurant services, and the retail of food, general merchandise, and beverages. The Group operates through two reportable segments: the Taiwan segment and the U.S. segment, with the Taiwan segment generating the majority of revenue. The Taiwan segment is mainly engaged in tourism-related operations, including travel services and restaurant operations, while the U.S. segment focuses on tourism-related hotel operations.
76GF Score

Get the complete analysis for TPE:2702

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

NT$13.25
Price
NT$17.63
GF Value