World Gym (TPE:2762) Days Payable: 0.23 (As of Dec. 2025) — 92% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TPE:2762 World Gym Corp TPE:2762
28 GF Score
Price NT$83.90
! 9 Warning Signs
View Full Analysis

What is World Gym Days Payable?

World Gym TPE:2762 -2.56% 28 Days Payable is 0.23 as of Dec. 2025, which is 92% above its 10-year median of 0.12. GuruFocus rates TPE:2762 with a GF Score™ of 28/100. The stock has 9 warning signs investors should review. Among 777 Travel & Leisure companies, World Gym ranks worse than 100% on this metric.

World Gym's average Accounts Payable for the three months ended in Dec. 2025 was NT$6 Mil. World Gym's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$2,280 Mil. Hence, World Gym's Days Payable for the three months ended in Dec. 2025 was 0.23.

The historical rank and industry rank for World Gym's Days Payable or its related term are showing as below:

TPE:2762' s Days Payable Range Over the Past 10 Years
Min: 0.03   Med: 0.12   Max: 0.21
Current: 0.12

During the past 6 years, World Gym's highest Days Payable was 0.21. The lowest was 0.03. And the median was 0.12.

TPE:2762's Days Payable is ranked worse than
100% of 777 companies
in the Travel & Leisure industry
Industry Median: 57.32 vs TPE:2762: 0.12

World Gym's Days Payable increased from Dec. 2024 (0.03) to Dec. 2025 (0.23). It may suggest that World Gym delayed paying its suppliers.


World Gym Days Payable Historical Data

* Premium members only.

The historical data trend for World Gym'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.

World Gym Days Payable Chart

World Gym Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial 0.00 0.00 0.00 0.03 0.21

World Gym Quarterly Data
Dec20 Dec21 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 0.03 0.04 0.04 0.05 0.23

TPE:2762 vs AS, HAS, LTH: Days Payable Comparison

For the Leisure subindustry, World Gym'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.


World Gym Days Payable vs Travel & Leisure Industry

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

* The bar in red indicates where World Gym's Days Payable falls into.


TPE:2762
28GF Score
World Gym Corp TPE:2762
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

World Gym 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.

World Gym'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
=( (0.743 + 9.92) / 2 ) / 9084.936*365
=5.3315 / 9084.936*365
=0.21

World Gym'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
=( (1.695 + 9.92) / 2 ) / 2280.34*365 / 4
=5.8075 / 2280.34*365 / 4
=0.23

* 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 0.23 mean?
World Gym (TPE:2762) has a Days Payable of 0.23 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 World Gym and its competitors. This is 92% above median its historical median of 0.12. Over the past decade, World Gym's Days Payable has ranged from 0.03 to 0.21. According to the industry distribution chart, World Gym ranks #777 out of 777 companies in the Travel & Leisure industry.
Is World Gym's Days Payable too high?
World Gym's current Days Payable of 0.23 is 92% above median its 10-year median of 0.12. Over the past 10 years, this metric has ranged from a low of 0.03 to a high of 0.21. The Travel & Leisure industry median Days Payable is 57.32. World Gym's value of 0.23 is 99.6% below this industry median. Based on the distribution chart, World Gym ranks #777 out of 777 companies in the Travel & Leisure industry, which is in the bottom quartile relative to peers. Overall, World Gym has a GF Score™ of 28/100, reflecting its overall financial health beyond just this single metric.
How does World Gym's Days Payable compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, World Gym ranks #777 out of 777 companies for Days Payable. This places World Gym in the lower half of its industry. The industry median Days Payable is 57.32. World Gym's value of 0.23 is 99.6% below this benchmark. Historically, World Gym's own Days Payable has ranged from 0.03 to 0.21 over the past decade. While the company's 10-year median is 0.12 vs. the industry median of 57.32, World Gym 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 57.32, 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. World Gym's current Days Payable of 0.23 is 99.6% 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 World Gym and its competitors. For the Travel & Leisure industry, the median Days Payable is 57.32 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. World Gym's current Days Payable is 0.23, which is 92% above median its own 10-year median of 0.12. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is World Gym stock overvalued right now?
World Gym (TPE:2762) has a current Days Payable of 0.23. The current Days Payable is 0.23, which is 92% above median its 10-year median of 0.12 and 99.6% below the Travel & Leisure industry median of 57.32. World Gym's overall GF Score™ is 28/100 with 9 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 World Gym (TPE:2762), the current Days Payable is 0.23 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.

World Gym Business Description

Address 36th Floor, No. 402, Shizheng Road, Xitun District, Taichung, TWN
World Gym Corp is a fitness company in Taiwan and the owner of the World Gym International and World Gym brands. The company operates a world-wide network of directly operated and franchised locations across the globe. It offers member access to fitness facilities, programs, and technology-driven solutions.
28GF Score

Get the complete analysis for TPE:2762

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

NT$83.90
Price