San Fu Chemical Co (TPE:4755) Days Payable: 24.50 (As of Dec. 2025) — 36% Below Median


TPE:4755 San Fu Chemical Co Ltd TPE:4755
82 GF Score
Price NT$134.00
GF Value NT$127.39
Valuation Fairly Valued
! 6 Warning Signs
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What is San Fu Chemical Co Days Payable?

San Fu Chemical Co TPE:4755 -0.37% 82 Days Payable is 24.50 as of Dec. 2025, which is 36% below its 10-year median of 38.01. GuruFocus rates TPE:4755 with a GF Score™ of 82/100 and a GF Value™ of NT$127.39 (Fairly Valued). The stock has 6 warning signs investors should review. Among 1,551 Chemicals companies, San Fu Chemical Co ranks worse than 83.95% on this metric.

San Fu Chemical Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$261 Mil. San Fu Chemical Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$972 Mil. Hence, San Fu Chemical Co's Days Payable for the three months ended in Dec. 2025 was 24.50.

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

TPE:4755' s Days Payable Range Over the Past 10 Years
Min: 26.29   Med: 38.01   Max: 43.4
Current: 26.39

During the past 13 years, San Fu Chemical Co's highest Days Payable was 43.40. The lowest was 26.29. And the median was 38.01.

TPE:4755's Days Payable is ranked worse than
83.95% of 1551 companies
in the Chemicals industry
Industry Median: 59.87 vs TPE:4755: 26.39

San Fu Chemical Co's Days Payable increased from Dec. 2024 (14.56) to Dec. 2025 (24.50). It may suggest that San Fu Chemical Co delayed paying its suppliers.


San Fu Chemical Co Days Payable Historical Data

* Premium members only.

The historical data trend for San Fu Chemical 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.

San Fu Chemical Co Days Payable Chart

San Fu Chemical 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 38.62 38.93 37.39 30.08 26.29

San Fu Chemical 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 14.56 29.99 27.00 24.34 24.50

TPE:4755 vs LIN, SHW, ECL: Days Payable Comparison

For the Specialty Chemicals subindustry, San Fu Chemical 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.


San Fu Chemical Co Days Payable vs Chemicals Industry

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

* The bar in red indicates where San Fu Chemical Co's Days Payable falls into.


TPE:4755
82GF Score
San Fu Chemical Co Ltd TPE:4755
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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San Fu Chemical 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.

San Fu Chemical 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
=( (270.045 + 275.363) / 2 ) / 3785.473*365
=272.704 / 3785.473*365
=26.29

San Fu Chemical 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
=( (246.672 + 275.363) / 2 ) / 972.229*365 / 4
=261.0175 / 972.229*365 / 4
=24.50

* 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 24.50 mean?
San Fu Chemical Co (TPE:4755) has a Days Payable of 24.50 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 San Fu Chemical Co and its competitors. This is 36% below median its historical median of 38.01. Over the past decade, San Fu Chemical Co's Days Payable has ranged from 26.29 to 43.40. According to the industry distribution chart, San Fu Chemical Co ranks #1302 out of 1551 companies in the Chemicals industry, placing it in the top 83.9%.
Is San Fu Chemical Co's Days Payable too high?
San Fu Chemical Co's current Days Payable of 24.50 is 36% below median its 10-year median of 38.01. Over the past 10 years, this metric has ranged from a low of 26.29 to a high of 43.40. The Chemicals industry median Days Payable is 59.87. San Fu Chemical Co's value of 24.50 is 59.1% below this industry median. Based on the distribution chart, San Fu Chemical Co ranks #1302 out of 1551 companies in the Chemicals industry, which is in the bottom quartile relative to peers. Overall, San Fu Chemical Co has a GF Score™ of 82/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does San Fu Chemical Co's Days Payable compare to LIN and SHW?
According to the Chemicals industry distribution chart, San Fu Chemical Co ranks #1302 out of 1551 companies for Days Payable. This places San Fu Chemical Co in the lower half of its industry. The industry median Days Payable is 59.87. San Fu Chemical Co's value of 24.50 is 59.1% below this benchmark. Historically, San Fu Chemical Co's own Days Payable has ranged from 26.29 to 43.40 over the past decade. While the company's 10-year median is 38.01 vs. the industry median of 59.87, San Fu Chemical 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 59.87, based on 1,551 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. San Fu Chemical Co's current Days Payable of 24.50 is 59.1% 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 San Fu Chemical Co and its competitors. For the Chemicals industry, the median Days Payable is 59.87 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. San Fu Chemical Co's current Days Payable is 24.50, which is 36% below median its own 10-year median of 38.01. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is San Fu Chemical Co stock overvalued right now?
Based on GuruFocus' analysis, San Fu Chemical Co (TPE:4755) is currently considered Fairly Valued. The stock's GF Value™ is NT$127.39, compared to a current price of NT$134.00 — trading 5.2% above its estimated fair value. The current Days Payable is 24.50, which is 36% below median its 10-year median of 38.01 and 59.1% below the Chemicals industry median of 59.87. San Fu Chemical Co's overall GF Score™ is 82/100 with 6 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 San Fu Chemical Co (TPE:4755), the current Days Payable is 24.50 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 San Fu Chemical Co (TPE:4755) Overvalued in 2026?

Based on GuruFocus' analysis, San Fu Chemical Co stock appears to be overvalued. The current stock price of NT$134.00 is trading 5.2% above its estimated GF Value™ of NT$127.39. GuruFocus considers San Fu Chemical Co to be Fairly Valued.

Key valuation signals for TPE:4755:

  • Days Payable: 24.50 (36% below median its 10-year median of 38.01)
  • GF Value™: NT$127.39 vs. price of NT$134.00 (5.2% above fair value)
  • GF Score™: 82/100 with 6 warning signs
  • Industry Position: 59.1% below the Chemicals median (#1302 of 1551)

No single metric tells the full story. See the TPE:4755 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


San Fu Chemical Co Business Description

Address Zhongshan North Road, 5th Floor, No. 21, Zhongshan District, Taipei, TWN, 10405
San Fu Chemical Co Ltd is engaged in investing in the manufacture and sales of various chemical products. The company's products and services are: Precision chemicals, Basic chemicals, Food ingredients and additives, Grinding fluid outsourcing, Developer waste liquid recycling, and Commissioned inspection. It operates in two segments: Department of fine and high fine chemicals: Mainly engaged in the manufacturing, processing, and trading of chemical cleaning and etching agents; Department of basic chemicals: Mainly engaged in the manufacturing, processing, and trading of food additives. The majority of the revenue is derived from the Department of fine and high fine chemicals segment.
82GF Score

Get the complete analysis for TPE:4755

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

NT$134.00
Price
NT$127.39
GF Value