All Cosmos Bio-Tech Holding (TPE:4148) Days Payable: 57.96 (As of Mar. 2026) — 241% 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:4148 All Cosmos Bio-Tech Holding Corp TPE:4148
88 GF Score
Price NT$31.90
GF Value NT$45.39
Valuation Significantly Undervalued
! 2 Warning Signs
View Full Analysis

What is All Cosmos Bio-Tech Holding Days Payable?

All Cosmos Bio-Tech Holding TPE:4148 +1.75% 88 Days Payable is 57.96 as of Mar. 2026, which is 241% above its 10-year median of 16.99. GuruFocus rates TPE:4148 with a GF Score™ of 88/100 and a GF Value™ of NT$45.39 (Significantly Undervalued). The stock has 2 warning signs investors should review. Among 245 Agriculture companies, All Cosmos Bio-Tech Holding ranks worse than 81.63% on this metric.

All Cosmos Bio-Tech Holding's average Accounts Payable for the three months ended in Mar. 2026 was NT$242 Mil. All Cosmos Bio-Tech Holding's Cost of Goods Sold for the three months ended in Mar. 2026 was NT$380 Mil. Hence, All Cosmos Bio-Tech Holding's Days Payable for the three months ended in Mar. 2026 was 57.96.

The historical rank and industry rank for All Cosmos Bio-Tech Holding's Days Payable or its related term are showing as below:

TPE:4148' s Days Payable Range Over the Past 10 Years
Min: 8.43   Med: 16.99   Max: 27.92
Current: 27.92

During the past 13 years, All Cosmos Bio-Tech Holding's highest Days Payable was 27.92. The lowest was 8.43. And the median was 16.99.

TPE:4148's Days Payable is ranked worse than
81.63% of 245 companies
in the Agriculture industry
Industry Median: 72.38 vs TPE:4148: 27.92

All Cosmos Bio-Tech Holding's Days Payable increased from Mar. 2025 (21.69) to Mar. 2026 (57.96). It may suggest that All Cosmos Bio-Tech Holding delayed paying its suppliers.


All Cosmos Bio-Tech Holding Days Payable Historical Data

* Premium members only.

The historical data trend for All Cosmos Bio-Tech Holding'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.

All Cosmos Bio-Tech Holding Days Payable Chart

All Cosmos Bio-Tech Holding 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 18.69 12.97 17.52 22.42 23.35

All Cosmos Bio-Tech Holding Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 21.69 16.02 17.27 24.56 57.96

TPE:4148 vs CTVA, CF, MOS: Days Payable Comparison

For the Agricultural Inputs subindustry, All Cosmos Bio-Tech Holding'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.


All Cosmos Bio-Tech Holding Days Payable vs Agriculture Industry

For the Agriculture industry and Basic Materials sector, All Cosmos Bio-Tech Holding's Days Payable distribution charts can be found below:

* The bar in red indicates where All Cosmos Bio-Tech Holding's Days Payable falls into.


TPE:4148
88GF Score
All Cosmos Bio-Tech Holding Corp TPE:4148
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

All Cosmos Bio-Tech Holding 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.

All Cosmos Bio-Tech Holding'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
=( (88.979 + 182.208) / 2 ) / 2119.553*365
=135.5935 / 2119.553*365
=23.35

All Cosmos Bio-Tech Holding's Days Payable for the quarter that ended in Mar. 2026 is calculated as:

Days Payable (Q: Mar. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Dec. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (182.208 + 301.118) / 2 ) / 380.487*365 / 4
=241.663 / 380.487*365 / 4
=57.96

* 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 57.96 mean?
All Cosmos Bio-Tech Holding (TPE:4148) has a Days Payable of 57.96 as of Mar. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on All Cosmos Bio-Tech Holding and its competitors. This is 241% above median its historical median of 16.99. Over the past decade, All Cosmos Bio-Tech Holding's Days Payable has ranged from 8.43 to 27.92. According to the industry distribution chart, All Cosmos Bio-Tech Holding ranks #200 out of 245 companies in the Agriculture industry, placing it in the top 81.6%.
Is All Cosmos Bio-Tech Holding's Days Payable too high?
All Cosmos Bio-Tech Holding's current Days Payable of 57.96 is 241% above median its 10-year median of 16.99. Over the past 10 years, this metric has ranged from a low of 8.43 to a high of 27.92. The Agriculture industry median Days Payable is 72.38. All Cosmos Bio-Tech Holding's value of 57.96 is 19.9% below this industry median. Based on the distribution chart, All Cosmos Bio-Tech Holding ranks #200 out of 245 companies in the Agriculture industry, which is in the bottom quartile relative to peers. Overall, All Cosmos Bio-Tech Holding has a GF Score™ of 88/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does All Cosmos Bio-Tech Holding's Days Payable compare to CTVA and CF?
According to the Agriculture industry distribution chart, All Cosmos Bio-Tech Holding ranks #200 out of 245 companies for Days Payable. This places All Cosmos Bio-Tech Holding in the lower half of its industry. The industry median Days Payable is 72.38. All Cosmos Bio-Tech Holding's value of 57.96 is 19.9% below this benchmark. Historically, All Cosmos Bio-Tech Holding's own Days Payable has ranged from 8.43 to 27.92 over the past decade. While the company's 10-year median is 16.99 vs. the industry median of 72.38, All Cosmos Bio-Tech Holding 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 an Agriculture company?
The median Days Payable among Agriculture companies is 72.38, based on 245 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. All Cosmos Bio-Tech Holding's current Days Payable of 57.96 is 19.9% 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 All Cosmos Bio-Tech Holding and its competitors. For the Agriculture industry, the median Days Payable is 72.38 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. All Cosmos Bio-Tech Holding's current Days Payable is 57.96, which is 241% above median its own 10-year median of 16.99. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is All Cosmos Bio-Tech Holding stock overvalued right now?
Based on GuruFocus' analysis, All Cosmos Bio-Tech Holding (TPE:4148) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$45.39, compared to a current price of NT$31.90 — trading 29.7% below its estimated fair value. The current Days Payable is 57.96, which is 241% above median its 10-year median of 16.99 and 19.9% below the Agriculture industry median of 72.38. All Cosmos Bio-Tech Holding's overall GF Score™ is 88/100 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 All Cosmos Bio-Tech Holding (TPE:4148), the current Days Payable is 57.96 as of Mar. 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 All Cosmos Bio-Tech Holding (TPE:4148) Overvalued in 2026?

Based on GuruFocus' analysis, All Cosmos Bio-Tech Holding stock appears to be undervalued. The current stock price of NT$31.90 is trading 29.7% below its estimated GF Value™ of NT$45.39. GuruFocus considers All Cosmos Bio-Tech Holding to be Significantly Undervalued.

Key valuation signals for TPE:4148:

  • Days Payable: 57.96 (241% above median its 10-year median of 16.99)
  • GF Value™: NT$45.39 vs. price of NT$31.90 (29.7% below fair value)
  • GF Score™: 88/100 with 2 warning signs
  • Industry Position: 19.9% below the Agriculture median (#200 of 245)

No single metric tells the full story. See the TPE:4148 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


All Cosmos Bio-Tech Holding Business Description

Address PLO 650, Jalan Keluli 7, Pasir Gudang Industrial Estate, Johor Bahru, JHR, MYS, 81700
All Cosmos Bio-Tech Holding Corp is involved in a wide range of industries, mainly divided into 4 focused areas, including agriculture, waste reutilization, health care and pharmaceutical, and research and development of microbials. The group's reportable segments are All Cosmos Industries Sdn. Bhd. (ACI), Sabah Softwoods Hybrid Fertiliser Sdn. Bhd. (SSHF) and others. The majority of its revenue is generated from the ACI segment, which operates as a manufacturer and marketer of Bio-Organic and Bio-Chemical fertilizers. It offers various organic, bio-chemical, bio-control, and chemical fertilizers. Geographically, the group derives maximum revenue from Malaysia and the rest from other markets.
88GF Score

Get the complete analysis for TPE:4148

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

NT$31.90
Price
NT$45.39
GF Value