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Les Enphants CoTPE:2911 -1.80%52 Days Payable is 60.96 as of Jun. 2026, which is 17% below its 10-year median of 73.67. GuruFocus rates TPE:2911 with a GF Score™ of 52/100 and a GF Value™ of NT$5.67 (Modestly Overvalued). The stock has 7 warning signs investors should review. Among 1,108 Retail - Cyclical companies, Les Enphants Co ranks better than 53.7% on this metric.
The historical data trend for Les Enphants 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.
TPE:2911 vs TJX, ROST, BURL: Days Payable Comparison
For the Apparel Retail subindustry, Les Enphants 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.
Les Enphants Co Days Payable vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Les Enphants Co's Days Payable distribution charts can be found below:
* The bar in red indicates where Les Enphants 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.
Les Enphants 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.
Les Enphants Co (TPE:2911) has a Days Payable of 60.96 as of Jun. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Les Enphants Co and its competitors. This is 17% below median its historical median of 73.67. Over the past decade, Les Enphants Co's Days Payable has ranged from 48.85 to 99.42. According to the industry distribution chart, Les Enphants Co ranks #513 out of 1108 companies in the Retail - Cyclical industry, placing it in the top 46.3%.
Is Les Enphants Co's Days Payable too high?
Les Enphants Co's current Days Payable of 60.96 is 17% below median its 10-year median of 73.67. Over the past 10 years, this metric has ranged from a low of 48.85 to a high of 99.42. The Retail - Cyclical industry median Days Payable is 50.65. Les Enphants Co's value of 60.96 is 20.4% above this industry median. Based on the distribution chart, Les Enphants Co ranks #513 out of 1108 companies in the Retail - Cyclical industry, which is above the industry midpoint. Overall, Les Enphants Co has a GF Score™ of 52/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Les Enphants Co's Days Payable compare to TJX and ROST?
According to the Retail - Cyclical industry distribution chart, Les Enphants Co ranks #513 out of 1108 companies for Days Payable. This puts Les Enphants Co in the upper half of its industry. The industry median Days Payable is 50.65. Les Enphants Co's value of 60.96 is 20.4% above this benchmark. Historically, Les Enphants Co's own Days Payable has ranged from 48.85 to 99.42 over the past decade. While the company's 10-year median is 73.67 vs. the industry median of 50.65, Les Enphants Co 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 50.65, based on 1,108 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. Les Enphants Co's current Days Payable of 60.96 is 20.4% 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 Les Enphants Co and its competitors. For the Retail - Cyclical industry, the median Days Payable is 50.65 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Les Enphants Co's current Days Payable is 60.96, which is 17% below median its own 10-year median of 73.67. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Les Enphants Co stock overvalued right now?
Based on GuruFocus' analysis, Les Enphants Co (TPE:2911) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$5.67, compared to a current price of NT$6.56 — trading 15.7% above its estimated fair value. The current Days Payable is 60.96, which is 17% below median its 10-year median of 73.67 and 20.4% above the Retail - Cyclical industry median of 50.65. Les Enphants Co's overall GF Score™ is 52/100 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 Les Enphants Co (TPE:2911), the current Days Payable is 60.96 as of Jun. 2026. 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 Les Enphants Co (TPE:2911) Overvalued in 2026?
Based on GuruFocus' analysis, Les Enphants Co stock appears to be overvalued.
The current stock price of NT$6.56 is trading 15.7% above its estimated GF Value™ of NT$5.67.
GuruFocus considers Les Enphants Co to be Modestly Overvalued.
Key valuation signals for TPE:2911:
Days Payable: 60.96 (17% below median its 10-year median of 73.67)
GF Value™: NT$5.67 vs. price of NT$6.56 (15.7% above fair value)
Industry Position: 20.4% above the Retail - Cyclical median (#513 of 1108)
No single metric tells the full story. See the TPE:2911 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Les Enphants Co Ltd mainly manufactures and sells clothes and toys for children and infants and provides warehouse management services. Its brands include Puma Kids Store and adidas Kids Store. The Company generates revenue from Outerwear, Apparel, Footwear, Innerwear, and others. The Group operates in Taiwan, which generates maximum revenue, as well as China and other geographical areas.
52GF Score
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