Liwanli Innovation Co (TPE:3054) Days Payable: 66.20 (As of Dec. 2025) — 63% Above Median


TPE:3054 Liwanli Innovation Co Ltd TPE:3054
61 GF Score
Price NT$64.30
GF Value NT$39.84
Valuation Significantly Overvalued
! 2 Warning Signs
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What is Liwanli Innovation Co Days Payable?

Liwanli Innovation Co TPE:3054 +4.89% 61 Days Payable is 66.20 as of Dec. 2025, which is 63% above its 10-year median of 40.72. GuruFocus rates TPE:3054 with a GF Score™ of 61/100 and a GF Value™ of NT$39.84 (Significantly Overvalued). The stock has 2 warning signs investors should review. Among 919 Drug Manufacturers companies, Liwanli Innovation Co ranks worse than 93.04% on this metric.

Liwanli Innovation Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$6.6 Mil. Liwanli Innovation Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$9.1 Mil. Hence, Liwanli Innovation Co's Days Payable for the three months ended in Dec. 2025 was 66.20.

The historical rank and industry rank for Liwanli Innovation Co's Days Payable or its related term are showing as below:

TPE:3054' s Days Payable Range Over the Past 10 Years
Min: 17.35   Med: 40.72   Max: 168.67
Current: 24.07

During the past 13 years, Liwanli Innovation Co's highest Days Payable was 168.67. The lowest was 17.35. And the median was 40.72.

TPE:3054's Days Payable is ranked worse than
93.04% of 919 companies
in the Drug Manufacturers industry
Industry Median: 90.69 vs TPE:3054: 24.07

Liwanli Innovation Co's Days Payable increased from Dec. 2024 (31.03) to Dec. 2025 (66.20). It may suggest that Liwanli Innovation Co delayed paying its suppliers.


Liwanli Innovation Co Days Payable Historical Data

* Premium members only.

The historical data trend for Liwanli Innovation 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.

Liwanli Innovation Co Days Payable Chart

Liwanli Innovation Co 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 22.54 63.08 165.43 53.70 26.35

Liwanli Innovation Co 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 31.03 38.43 20.20 11.32 66.20

TPE:3054 vs ZTS, UTHR: Days Payable Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Liwanli Innovation 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.


Liwanli Innovation Co Days Payable vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Liwanli Innovation Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Liwanli Innovation Co's Days Payable falls into.


TPE:3054
61GF Score
Liwanli Innovation Co Ltd TPE:3054
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Liwanli Innovation Co 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.

Liwanli Innovation Co'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
=( (5.372 + 7.106) / 2 ) / 86.43*365
=6.239 / 86.43*365
=26.35

Liwanli Innovation Co'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
=( (6.045 + 7.106) / 2 ) / 9.064*365 / 4
=6.5755 / 9.064*365 / 4
=66.20

* 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 66.20 mean?
Liwanli Innovation Co (TPE:3054) has a Days Payable of 66.20 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 Liwanli Innovation Co and its competitors. This is 63% above median its historical median of 40.72. Over the past decade, Liwanli Innovation Co's Days Payable has ranged from 17.35 to 168.67. According to the industry distribution chart, Liwanli Innovation Co ranks #855 out of 919 companies in the Drug Manufacturers industry, placing it in the top 93%.
Is Liwanli Innovation Co's Days Payable too high?
Liwanli Innovation Co's current Days Payable of 66.20 is 63% above median its 10-year median of 40.72. Over the past 10 years, this metric has ranged from a low of 17.35 to a high of 168.67. The Drug Manufacturers industry median Days Payable is 90.69. Liwanli Innovation Co's value of 66.20 is 27% below this industry median. Based on the distribution chart, Liwanli Innovation Co ranks #855 out of 919 companies in the Drug Manufacturers industry, which is in the bottom quartile relative to peers. Overall, Liwanli Innovation Co has a GF Score™ of 61/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Liwanli Innovation Co's Days Payable compare to ZTS and UTHR?
According to the Drug Manufacturers industry distribution chart, Liwanli Innovation Co ranks #855 out of 919 companies for Days Payable. This places Liwanli Innovation Co in the lower half of its industry. The industry median Days Payable is 90.69. Liwanli Innovation Co's value of 66.20 is 27% below this benchmark. Historically, Liwanli Innovation Co's own Days Payable has ranged from 17.35 to 168.67 over the past decade. While the company's 10-year median is 40.72 vs. the industry median of 90.69, Liwanli Innovation 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 Drug Manufacturers company?
The median Days Payable among Drug Manufacturers companies is 90.69, based on 919 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. Liwanli Innovation Co's current Days Payable of 66.20 is 27% 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 Liwanli Innovation Co and its competitors. For the Drug Manufacturers industry, the median Days Payable is 90.69 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Liwanli Innovation Co's current Days Payable is 66.20, which is 63% above median its own 10-year median of 40.72. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Liwanli Innovation Co stock overvalued right now?
Based on GuruFocus' analysis, Liwanli Innovation Co (TPE:3054) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$39.84, compared to a current price of NT$64.30 — trading 61.4% above its estimated fair value. The current Days Payable is 66.20, which is 63% above median its 10-year median of 40.72 and 27% below the Drug Manufacturers industry median of 90.69. Liwanli Innovation Co's overall GF Score™ is 61/100 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 Liwanli Innovation Co (TPE:3054), the current Days Payable is 66.20 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 Liwanli Innovation Co (TPE:3054) Overvalued in 2026?

Based on GuruFocus' analysis, Liwanli Innovation Co stock appears to be overvalued. The current stock price of NT$64.30 is trading 61.4% above its estimated GF Value™ of NT$39.84. GuruFocus considers Liwanli Innovation Co to be Significantly Overvalued.

Key valuation signals for TPE:3054:

  • Days Payable: 66.20 (63% above median its 10-year median of 40.72)
  • GF Value™: NT$39.84 vs. price of NT$64.30 (61.4% above fair value)
  • GF Score™: 61/100 with 2 warning signs
  • Industry Position: 27% below the Drug Manufacturers median (#855 of 919)

No single metric tells the full story. See the TPE:3054 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Liwanli Innovation Co Business Description

Address No. 537, Tanmei Street, 9th Floor, Neihu District, Taipei City, TWN, 235
Liwanli Innovation Co Ltd is engaged in the manufacture, wholesale, and retail of electronic materials and the sales of biotech products like drug nutrient products. The reportable segments of the company are distinguished by products; the electronic department is mainly engaged in the sale and after-sales service of computer peripherals, memory and other related products; and the biotechnology department is mainly engaged in the sales of biotechnology products. Maximum revenue is generated from its Electronics department. Geographically, it generates a majority of its revenue from Taiwan, followed by other regions.
61GF Score

Get the complete analysis for TPE:3054

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

NT$64.30
Price
NT$39.84
GF Value