Far Eastern Department Stores (TPE:2903) Days Payable: 265.11 (As of Dec. 2025) — 22% Below Median


TPE:2903 Far Eastern Department Stores Ltd TPE:2903
73 GF Score
Price NT$22.05
GF Value NT$22.25
Valuation Fairly Valued
! 7 Warning Signs
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What is Far Eastern Department Stores Days Payable?

Far Eastern Department Stores TPE:2903 73 Days Payable is 265.11 as of Dec. 2025, which is 22% below its 10-year median of 339.83. GuruFocus rates TPE:2903 with a GF Score™ of 73/100 and a GF Value™ of NT$22.25 (Fairly Valued). The stock has 7 warning signs investors should review. Among 1,098 Retail - Cyclical companies, Far Eastern Department Stores ranks better than 95.54% on this metric.

Far Eastern Department Stores's average Accounts Payable for the three months ended in Dec. 2025 was NT$13,822 Mil. Far Eastern Department Stores's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$4,757 Mil. Hence, Far Eastern Department Stores's Days Payable for the three months ended in Dec. 2025 was 265.11.

The historical rank and industry rank for Far Eastern Department Stores's Days Payable or its related term are showing as below:

TPE:2903' s Days Payable Range Over the Past 10 Years
Min: 279.64   Med: 339.83   Max: 415.08
Current: 336.22

During the past 13 years, Far Eastern Department Stores's highest Days Payable was 415.08. The lowest was 279.64. And the median was 339.83.

TPE:2903's Days Payable is ranked better than
95.54% of 1098 companies
in the Retail - Cyclical industry
Industry Median: 51.755 vs TPE:2903: 336.22

Far Eastern Department Stores's Days Payable increased from Dec. 2024 (261.85) to Dec. 2025 (265.11). It may suggest that Far Eastern Department Stores delayed paying its suppliers.


Far Eastern Department Stores Days Payable Historical Data

* Premium members only.

The historical data trend for Far Eastern Department Stores'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.

Far Eastern Department Stores Days Payable Chart

Far Eastern Department Stores 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 334.60 375.83 398.37 415.08 405.25

Far Eastern Department Stores 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 261.85 349.15 343.90 342.94 265.11

TPE:2903 vs DDS, M: Days Payable Comparison

For the Department Stores subindustry, Far Eastern Department Stores'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.


Far Eastern Department Stores Days Payable vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Far Eastern Department Stores's Days Payable distribution charts can be found below:

* The bar in red indicates where Far Eastern Department Stores's Days Payable falls into.


TPE:2903
73GF Score
Far Eastern Department Stores Ltd TPE:2903
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Far Eastern Department Stores 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.

Far Eastern Department Stores'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
=( (16359.316 + 15579.187) / 2 ) / 14383.249*365
=15969.2515 / 14383.249*365
=405.25

Far Eastern Department Stores'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
=( (12064.723 + 15579.187) / 2 ) / 4757.439*365 / 4
=13821.955 / 4757.439*365 / 4
=265.11

* 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 265.11 mean?
Far Eastern Department Stores (TPE:2903) has a Days Payable of 265.11 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 Far Eastern Department Stores and its competitors. This is 22% below median its historical median of 339.83. Over the past decade, Far Eastern Department Stores' Days Payable has ranged from 279.64 to 415.08. According to the industry distribution chart, Far Eastern Department Stores ranks #49 out of 1098 companies in the Retail - Cyclical industry, placing it in the top 4.5%.
Is Far Eastern Department Stores' Days Payable too high?
Far Eastern Department Stores' current Days Payable of 265.11 is 22% below median its 10-year median of 339.83. Over the past 10 years, this metric has ranged from a low of 279.64 to a high of 415.08. The Retail - Cyclical industry median Days Payable is 51.76. Far Eastern Department Stores' value of 265.11 is 412.2% above this industry median. Based on the distribution chart, Far Eastern Department Stores ranks #49 out of 1098 companies in the Retail - Cyclical industry, which is in the top quartile — a strong position relative to peers. Overall, Far Eastern Department Stores has a GF Score™ of 73/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Far Eastern Department Stores' Days Payable compare to DDS and M?
According to the Retail - Cyclical industry distribution chart, Far Eastern Department Stores ranks #49 out of 1098 companies for Days Payable. This places Far Eastern Department Stores in the top 5% of its industry — outperforming the majority of peers. The industry median Days Payable is 51.76. Far Eastern Department Stores' value of 265.11 is 412.2% above this benchmark. Historically, Far Eastern Department Stores' own Days Payable has ranged from 279.64 to 415.08 over the past decade. While the company's 10-year median is 339.83 vs. the industry median of 51.76, Far Eastern Department Stores 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 Retail - Cyclical company?
The median Days Payable among Retail - Cyclical companies is 51.76, based on 1,098 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. Far Eastern Department Stores's current Days Payable of 265.11 is 412.2% 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 Far Eastern Department Stores and its competitors. For the Retail - Cyclical industry, the median Days Payable is 51.76 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Far Eastern Department Stores's current Days Payable is 265.11, which is 22% below median its own 10-year median of 339.83. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Far Eastern Department Stores stock overvalued right now?
Based on GuruFocus' analysis, Far Eastern Department Stores (TPE:2903) is currently considered Fairly Valued. The stock's GF Value™ is NT$22.25, compared to a current price of NT$22.05 — trading 0.9% below its estimated fair value. The current Days Payable is 265.11, which is 22% below median its 10-year median of 339.83 and 412.2% above the Retail - Cyclical industry median of 51.76. Far Eastern Department Stores' overall GF Score™ is 73/100 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 Far Eastern Department Stores (TPE:2903), the current Days Payable is 265.11 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 Far Eastern Department Stores (TPE:2903) Overvalued in 2026?

Based on GuruFocus' analysis, Far Eastern Department Stores stock appears to be undervalued. The current stock price of NT$22.05 is trading 0.9% below its estimated GF Value™ of NT$22.25. GuruFocus considers Far Eastern Department Stores to be Fairly Valued.

Key valuation signals for TPE:2903:

  • Days Payable: 265.11 (22% below median its 10-year median of 339.83)
  • GF Value™: NT$22.25 vs. price of NT$22.05 (0.9% below fair value)
  • GF Score™: 73/100 with 7 warning signs
  • Industry Position: 412.2% above the Retail - Cyclical median (#49 of 1098)

No single metric tells the full story. See the TPE:2903 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Far Eastern Department Stores Business Description

Address Xinzhan Road, No. 16, 18th Floor, Banqiao District, New Taipei City, TWN, 220
Far Eastern Department Stores Ltd is a Taiwan-based company principally engaged in the operation of department stores and supermarkets. It provides a broad range of merchandise, including foods, apparel, gold and jewelry, household appliances, groceries, home furnishing products, consumer electronics, stationery goods, artworks, entertainment appliances, and sports and leisure goods. Geographically, the Group generates maximum revenue from ROC, and the rest from China.
73GF Score

Get the complete analysis for TPE:2903

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

NT$22.05
Price
NT$22.25
GF Value