Taiwan Tea (TPE:2913) Days Payable: 13.46 (As of Dec. 2025) — 27% Below Median


TPE:2913 Taiwan Tea Corp TPE:2913
59 GF Score
Price NT$10.80
GF Value NT$26.19
Valuation Possible Value Trap
! 2 Warning Signs
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What is Taiwan Tea Days Payable?

Taiwan Tea TPE:2913 +1.89% 59 Days Payable is 13.46 as of Dec. 2025, which is 27% below its 10-year median of 18.42. GuruFocus rates TPE:2913 with a GF Score™ of 59/100 and a GF Value™ of NT$26.19 (Possible Value Trap). The stock has 2 warning signs investors should review. Among 1,882 Consumer Packaged Goods companies, Taiwan Tea ranks worse than 94.31% on this metric.

Taiwan Tea's average Accounts Payable for the three months ended in Dec. 2025 was NT$9.4 Mil. Taiwan Tea's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$63.9 Mil. Hence, Taiwan Tea's Days Payable for the three months ended in Dec. 2025 was 13.46.

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

TPE:2913' s Days Payable Range Over the Past 10 Years
Min: 5.42   Med: 18.42   Max: 33.82
Current: 10.9

During the past 13 years, Taiwan Tea's highest Days Payable was 33.82. The lowest was 5.42. And the median was 18.42.

TPE:2913's Days Payable is ranked worse than
94.31% of 1882 companies
in the Consumer Packaged Goods industry
Industry Median: 44.145 vs TPE:2913: 10.90

Taiwan Tea's Days Payable increased from Dec. 2024 (10.72) to Dec. 2025 (13.46). It may suggest that Taiwan Tea delayed paying its suppliers.


Taiwan Tea Days Payable Historical Data

* Premium members only.

The historical data trend for Taiwan Tea'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.

Taiwan Tea Days Payable Chart

Taiwan Tea 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 12.69 16.32 20.51 15.93 13.06

Taiwan Tea 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 10.72 9.22 8.68 10.61 13.46

TPE:2913 vs ADM, BG, TSN: Days Payable Comparison

For the Farm Products subindustry, Taiwan Tea'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.


Taiwan Tea Days Payable vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Taiwan Tea's Days Payable distribution charts can be found below:

* The bar in red indicates where Taiwan Tea's Days Payable falls into.


TPE:2913
59GF Score
Taiwan Tea Corp TPE:2913
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Taiwan Tea 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.

Taiwan Tea'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
=( (10.33 + 10.44) / 2 ) / 290.223*365
=10.385 / 290.223*365
=13.06

Taiwan Tea'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
=( (8.397 + 10.44) / 2 ) / 63.854*365 / 4
=9.4185 / 63.854*365 / 4
=13.46

* 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 13.46 mean?
Taiwan Tea (TPE:2913) has a Days Payable of 13.46 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 Taiwan Tea and its competitors. This is 27% below median its historical median of 18.42. Over the past decade, Taiwan Tea's Days Payable has ranged from 5.42 to 33.82. According to the industry distribution chart, Taiwan Tea ranks #1775 out of 1882 companies in the Consumer Packaged Goods industry, placing it in the top 94.3%.
Is Taiwan Tea's Days Payable too high?
Taiwan Tea's current Days Payable of 13.46 is 27% below median its 10-year median of 18.42. Over the past 10 years, this metric has ranged from a low of 5.42 to a high of 33.82. The Consumer Packaged Goods industry median Days Payable is 44.15. Taiwan Tea's value of 13.46 is 69.5% below this industry median. Based on the distribution chart, Taiwan Tea ranks #1775 out of 1882 companies in the Consumer Packaged Goods industry, which is in the bottom quartile relative to peers. Overall, Taiwan Tea has a GF Score™ of 59/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Taiwan Tea's Days Payable compare to ADM and BG?
According to the Consumer Packaged Goods industry distribution chart, Taiwan Tea ranks #1775 out of 1882 companies for Days Payable. This places Taiwan Tea in the lower half of its industry. The industry median Days Payable is 44.15. Taiwan Tea's value of 13.46 is 69.5% below this benchmark. Historically, Taiwan Tea's own Days Payable has ranged from 5.42 to 33.82 over the past decade. While the company's 10-year median is 18.42 vs. the industry median of 44.15, Taiwan Tea 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 Consumer Packaged Goods company?
The median Days Payable among Consumer Packaged Goods companies is 44.15, based on 1,882 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. Taiwan Tea's current Days Payable of 13.46 is 69.5% 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 Taiwan Tea and its competitors. For the Consumer Packaged Goods industry, the median Days Payable is 44.15 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Taiwan Tea's current Days Payable is 13.46, which is 27% below median its own 10-year median of 18.42. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Taiwan Tea stock overvalued right now?
Based on GuruFocus' analysis, Taiwan Tea (TPE:2913) is currently considered Possible Value Trap. The stock's GF Value™ is NT$26.19, compared to a current price of NT$10.80 — trading 58.8% below its estimated fair value. The current Days Payable is 13.46, which is 27% below median its 10-year median of 18.42 and 69.5% below the Consumer Packaged Goods industry median of 44.15. Taiwan Tea's overall GF Score™ is 59/100 with 2 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 Taiwan Tea (TPE:2913), the current Days Payable is 13.46 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 Taiwan Tea (TPE:2913) Overvalued in 2026?

Based on GuruFocus' analysis, Taiwan Tea stock appears to be undervalued. The current stock price of NT$10.80 is trading 58.8% below its estimated GF Value™ of NT$26.19. GuruFocus considers Taiwan Tea to be Possible Value Trap.

Key valuation signals for TPE:2913:

  • Days Payable: 13.46 (27% below median its 10-year median of 18.42)
  • GF Value™: NT$26.19 vs. price of NT$10.80 (58.8% below fair value)
  • GF Score™: 59/100 with 2 warning signs
  • Industry Position: 69.5% below the Consumer Packaged Goods median (#1775 of 1882)

No single metric tells the full story. See the TPE:2913 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Taiwan Tea Business Description

Address No. 3, Zhonghua Road, Hukou Township, Hsinchu, TWN, 303035
Taiwan Tea Corp is responsible for agriculture, fishery, forestry and animal husbandry. The Company's main business activities include manufacturing and sales of tea and related products. The two reportable segments are Retail and trading segment generate maximum revenue from Taiwan: manufacture and sale of tea and other agricultural products, trading of imported goods including food, alcoholic beverages and other products, and operation of recreational tourism; and Asset segment: management of land assets, including land inspections, land and building leases, contract renewals, and related land sale procedures.
59GF Score

Get the complete analysis for TPE:2913

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

NT$10.80
Price
NT$26.19
GF Value