Leofoo Development CoTPE:2705 -0.92%66 Days Payable is 16.56 as of Dec. 2025, which is 44% below its 10-year median of 29.38. GuruFocus rates TPE:2705 with a GF Score™ of 66/100 and a GF Value™ of NT$19.33 (Modestly Undervalued). The stock has 8 warning signs investors should review. Among 777 Travel & Leisure companies, Leofoo Development Co ranks worse than 85.71% on this metric.
Leofoo Development Co Days Payable Historical Data
* Premium members only.
The historical data trend for Leofoo 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.
For the Lodging subindustry, Leofoo 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.
Leofoo Development Co Days Payable vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Leofoo Development Co's Days Payable distribution charts can be found below:
* The bar in red indicates where Leofoo Development Co's Days Payable falls into.
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.
Leofoo Development Co's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
Leofoo Development Co (TPE:2705) has a Days Payable of 16.56 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 Leofoo Development Co and its competitors. This is 44% below median its historical median of 29.38. Over the past decade, Leofoo Development Co's Days Payable has ranged from 17.47 to 41.75. According to the industry distribution chart, Leofoo Development Co ranks #666 out of 777 companies in the Travel & Leisure industry, placing it in the top 85.7%.
Is Leofoo Development Co's Days Payable too high?
Leofoo Development Co's current Days Payable of 16.56 is 44% below median its 10-year median of 29.38. Over the past 10 years, this metric has ranged from a low of 17.47 to a high of 41.75. The Travel & Leisure industry median Days Payable is 56.99. Leofoo Development Co's value of 16.56 is 70.9% below this industry median. Based on the distribution chart, Leofoo Development Co ranks #666 out of 777 companies in the Travel & Leisure industry, which is in the bottom quartile relative to peers. Overall, Leofoo Development Co has a GF Score™ of 66/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Leofoo Development Co's Days Payable compare to MAR and HLT?
According to the Travel & Leisure industry distribution chart, Leofoo Development Co ranks #666 out of 777 companies for Days Payable. This places Leofoo Development Co in the lower half of its industry. The industry median Days Payable is 56.99. Leofoo Development Co's value of 16.56 is 70.9% below this benchmark. Historically, Leofoo Development Co's own Days Payable has ranged from 17.47 to 41.75 over the past decade. While the company's 10-year median is 29.38 vs. the industry median of 56.99, Leofoo 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 Travel & Leisure company?
The median Days Payable among Travel & Leisure companies is 56.99, based on 777 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. Leofoo Development Co's current Days Payable of 16.56 is 70.9% 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 Leofoo Development Co and its competitors. For the Travel & Leisure industry, the median Days Payable is 56.99 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Leofoo Development Co's current Days Payable is 16.56, which is 44% below median its own 10-year median of 29.38. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Leofoo Development Co stock overvalued right now?
Based on GuruFocus' analysis, Leofoo Development Co (TPE:2705) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$19.33, compared to a current price of NT$16.15 — trading 16.5% below its estimated fair value. The current Days Payable is 16.56, which is 44% below median its 10-year median of 29.38 and 70.9% below the Travel & Leisure industry median of 56.99. Leofoo Development Co's overall GF Score™ is 66/100 with 8 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 Leofoo Development Co (TPE:2705), the current Days Payable is 16.56 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 Leofoo Development Co (TPE:2705) Overvalued in 2026?
Based on GuruFocus' analysis, Leofoo Development Co stock appears to be undervalued.
The current stock price of NT$16.15 is trading 16.5% below its estimated GF Value™ of NT$19.33.
GuruFocus considers Leofoo Development Co to be Modestly Undervalued.
Key valuation signals for TPE:2705:
Days Payable: 16.56 (44% below median its 10-year median of 29.38)
GF Value™: NT$19.33 vs. price of NT$16.15 (16.5% below fair value)
Industry Position: 70.9% below the Travel & Leisure median (#666 of 777)
No single metric tells the full story. See the TPE:2705 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Leofoo Development Co Ltd is engaged in operation of tourist hotels (Leofoo Courtyard and Leofoo Resort Guanshi), restaurants, boutiques, department stores, cinemas, land development and leasing, zoo, and amusement equipment rental. The group is divided into three reportable segments: Leofoo Village, Leofoo Hotel, and Leofoo Courtyard by Marriott. Leofoo Village is engaged in amusement park services, Leofoo Hotel is engaged in leasing services, and Leofoo Courtyard by Marriott is engaged in hotel services. The company operates in Taiwan only.
66GF Score
Get the complete analysis for TPE:2705
Days Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TPE:2705 has been successfully added to your 
