Yem Chio Co (TPE:4306) Days Payable: 22.43 (As of Dec. 2025) — Near Median


TPE:4306 Yem Chio Co Ltd TPE:4306
69 GF Score
Price NT$16.55
GF Value NT$14.57
Valuation Modestly Overvalued
! 12 Warning Signs
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What is Yem Chio Co Days Payable?

Yem Chio Co TPE:4306 +1.22% 69 Days Payable is 22.43 as of Dec. 2025, which is 1% below its 10-year median of 22.63. GuruFocus rates TPE:4306 with a GF Score™ of 69/100 and a GF Value™ of NT$14.57 (Modestly Overvalued). The stock has 12 warning signs investors should review. Among 1,550 Chemicals companies, Yem Chio Co ranks worse than 84.97% on this metric.

Yem Chio Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$780 Mil. Yem Chio Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$3,175 Mil. Hence, Yem Chio Co's Days Payable for the three months ended in Dec. 2025 was 22.43.

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

TPE:4306' s Days Payable Range Over the Past 10 Years
Min: 17.13   Med: 22.63   Max: 25.08
Current: 25.08

During the past 13 years, Yem Chio Co's highest Days Payable was 25.08. The lowest was 17.13. And the median was 22.63.

TPE:4306's Days Payable is ranked worse than
84.97% of 1550 companies
in the Chemicals industry
Industry Median: 59.795 vs TPE:4306: 25.08

Yem Chio Co's Days Payable declined from Dec. 2024 (24.75) to Dec. 2025 (22.43). It may suggest that Yem Chio Co accelerated paying its suppliers.


Yem Chio Co Days Payable Historical Data

* Premium members only.

The historical data trend for Yem Chio 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.

Yem Chio Co Days Payable Chart

Yem Chio 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 21.41 23.23 23.08 20.61 24.54

Yem Chio 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 24.75 28.60 26.56 24.15 22.43

TPE:4306 vs LIN, SHW, ECL: Days Payable Comparison

For the Specialty Chemicals subindustry, Yem Chio 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.


Yem Chio Co Days Payable vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Yem Chio Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Yem Chio Co's Days Payable falls into.


TPE:4306
69GF Score
Yem Chio Co Ltd TPE:4306
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Yem Chio 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.

Yem Chio 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
=( (759.961 + 752.334) / 2 ) / 11245.372*365
=756.1475 / 11245.372*365
=24.54

Yem Chio 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
=( (808.305 + 752.334) / 2 ) / 3174.503*365 / 4
=780.3195 / 3174.503*365 / 4
=22.43

* 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 22.43 mean?
Yem Chio Co (TPE:4306) has a Days Payable of 22.43 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 Yem Chio Co and its competitors. This is near median its historical median of 22.63. Over the past decade, Yem Chio Co's Days Payable has ranged from 17.13 to 25.08. According to the industry distribution chart, Yem Chio Co ranks #1317 out of 1550 companies in the Chemicals industry, placing it in the top 85%.
Is Yem Chio Co's Days Payable too high?
Yem Chio Co's current Days Payable of 22.43 is near median its 10-year median of 22.63. Over the past 10 years, this metric has ranged from a low of 17.13 to a high of 25.08. The Chemicals industry median Days Payable is 59.80. Yem Chio Co's value of 22.43 is 62.5% below this industry median. Based on the distribution chart, Yem Chio Co ranks #1317 out of 1550 companies in the Chemicals industry, which is in the bottom quartile relative to peers. Overall, Yem Chio Co has a GF Score™ of 69/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Yem Chio Co's Days Payable compare to LIN and SHW?
According to the Chemicals industry distribution chart, Yem Chio Co ranks #1317 out of 1550 companies for Days Payable. This places Yem Chio Co in the lower half of its industry. The industry median Days Payable is 59.80. Yem Chio Co's value of 22.43 is 62.5% below this benchmark. Historically, Yem Chio Co's own Days Payable has ranged from 17.13 to 25.08 over the past decade. While the company's 10-year median is 22.63 vs. the industry median of 59.80, Yem Chio 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 Chemicals company?
The median Days Payable among Chemicals companies is 59.80, based on 1,550 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. Yem Chio Co's current Days Payable of 22.43 is 62.5% 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 Yem Chio Co and its competitors. For the Chemicals industry, the median Days Payable is 59.80 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Yem Chio Co's current Days Payable is 22.43, which is near median its own 10-year median of 22.63. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Yem Chio Co stock overvalued right now?
Based on GuruFocus' analysis, Yem Chio Co (TPE:4306) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$14.57, compared to a current price of NT$16.55 — trading 13.6% above its estimated fair value. The current Days Payable is 22.43, which is near median its 10-year median of 22.63 and 62.5% below the Chemicals industry median of 59.80. Yem Chio Co's overall GF Score™ is 69/100 with 12 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 Yem Chio Co (TPE:4306), the current Days Payable is 22.43 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 Yem Chio Co (TPE:4306) Overvalued in 2026?

Based on GuruFocus' analysis, Yem Chio Co stock appears to be overvalued. The current stock price of NT$16.55 is trading 13.6% above its estimated GF Value™ of NT$14.57. GuruFocus considers Yem Chio Co to be Modestly Overvalued.

Key valuation signals for TPE:4306:

  • Days Payable: 22.43 (near median its 10-year median of 22.63)
  • GF Value™: NT$14.57 vs. price of NT$16.55 (13.6% above fair value)
  • GF Score™: 69/100 with 12 warning signs
  • Industry Position: 62.5% below the Chemicals median (#1317 of 1550)

No single metric tells the full story. See the TPE:4306 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Yem Chio Co Business Description

Address 7th Floor, No. 397, Xingshan Road, Neihu District, Taipei, TWN, 114521
Yem Chio Co Ltd is engaged in researching, designing, manufacturing, processing, and sales of petrochemical and packaging materials, including BOPP film and adhesive tape, as well as land development and construction. Its products include Adhesive Tape, BOPP films, Packaging material, Specialty Chemicals, New energy, and construction. Its segments include Packaging materials business and Real estate business. It derives maximum of the revenue from Packaging materials business segment.
69GF Score

Get the complete analysis for TPE:4306

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

NT$16.55
Price
NT$14.57
GF Value