Lee Chang Yung Technology (TPE:4989) Days Payable: 23.97 (As of Dec. 2025) — Near Median


TPE:4989 Lee Chang Yung Technology Corp TPE:4989
40 GF Score
Price NT$100.50
GF Value NT$16.73
Valuation Significantly Overvalued
! 4 Warning Signs
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What is Lee Chang Yung Technology Days Payable?

Lee Chang Yung Technology TPE:4989 +9.48% 40 Days Payable is 23.97 as of Dec. 2025, which is 7% below its 10-year median of 25.69. GuruFocus rates TPE:4989 with a GF Score™ of 40/100 and a GF Value™ of NT$16.73 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 1,064 Metals & Mining companies, Lee Chang Yung Technology ranks worse than 90.32% on this metric.

Lee Chang Yung Technology's average Accounts Payable for the three months ended in Dec. 2025 was NT$207 Mil. Lee Chang Yung Technology's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$786 Mil. Hence, Lee Chang Yung Technology's Days Payable for the three months ended in Dec. 2025 was 23.97.

The historical rank and industry rank for Lee Chang Yung Technology's Days Payable or its related term are showing as below:

TPE:4989' s Days Payable Range Over the Past 10 Years
Min: 21.81   Med: 25.69   Max: 34.24
Current: 22.16

During the past 13 years, Lee Chang Yung Technology's highest Days Payable was 34.24. The lowest was 21.81. And the median was 25.69.

TPE:4989's Days Payable is ranked worse than
90.32% of 1064 companies
in the Metals & Mining industry
Industry Median: 126.885 vs TPE:4989: 22.16

Lee Chang Yung Technology's Days Payable declined from Dec. 2024 (28.78) to Dec. 2025 (23.97). It may suggest that Lee Chang Yung Technology accelerated paying its suppliers.


Lee Chang Yung Technology Days Payable Historical Data

* Premium members only.

The historical data trend for Lee Chang Yung Technology'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.

Lee Chang Yung Technology Days Payable Chart

Lee Chang Yung Technology 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 25.49 32.41 34.24 25.88 21.81

Lee Chang Yung Technology 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 28.78 26.36 18.16 22.25 23.97

TPE:4989 vs SCCO, FCX: Days Payable Comparison

For the Copper subindustry, Lee Chang Yung Technology'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.


Lee Chang Yung Technology Days Payable vs Metals & Mining Industry

For the Metals & Mining industry and Basic Materials sector, Lee Chang Yung Technology's Days Payable distribution charts can be found below:

* The bar in red indicates where Lee Chang Yung Technology's Days Payable falls into.


TPE:4989
40GF Score
Lee Chang Yung Technology Corp TPE:4989
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Lee Chang Yung Technology 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.

Lee Chang Yung Technology'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
=( (130.236 + 227.754) / 2 ) / 2996.005*365
=178.995 / 2996.005*365
=21.81

Lee Chang Yung Technology'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
=( (185.529 + 227.754) / 2 ) / 786.491*365 / 4
=206.6415 / 786.491*365 / 4
=23.97

* 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 23.97 mean?
Lee Chang Yung Technology (TPE:4989) has a Days Payable of 23.97 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 Lee Chang Yung Technology and its competitors. This is near median its historical median of 25.69. Over the past decade, Lee Chang Yung Technology's Days Payable has ranged from 21.81 to 34.24. According to the industry distribution chart, Lee Chang Yung Technology ranks #961 out of 1064 companies in the Metals & Mining industry, placing it in the top 90.3%.
Is Lee Chang Yung Technology's Days Payable too high?
Lee Chang Yung Technology's current Days Payable of 23.97 is near median its 10-year median of 25.69. Over the past 10 years, this metric has ranged from a low of 21.81 to a high of 34.24. The Metals & Mining industry median Days Payable is 126.89. Lee Chang Yung Technology's value of 23.97 is 81.1% below this industry median. Based on the distribution chart, Lee Chang Yung Technology ranks #961 out of 1064 companies in the Metals & Mining industry, which is in the bottom quartile relative to peers. Overall, Lee Chang Yung Technology has a GF Score™ of 40/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lee Chang Yung Technology's Days Payable compare to SCCO and FCX?
According to the Metals & Mining industry distribution chart, Lee Chang Yung Technology ranks #961 out of 1064 companies for Days Payable. This places Lee Chang Yung Technology in the lower half of its industry. The industry median Days Payable is 126.89. Lee Chang Yung Technology's value of 23.97 is 81.1% below this benchmark. Historically, Lee Chang Yung Technology's own Days Payable has ranged from 21.81 to 34.24 over the past decade. While the company's 10-year median is 25.69 vs. the industry median of 126.89, Lee Chang Yung Technology 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 Metals & Mining company?
The median Days Payable among Metals & Mining companies is 126.89, based on 1,064 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. Lee Chang Yung Technology's current Days Payable of 23.97 is 81.1% 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 Lee Chang Yung Technology and its competitors. For the Metals & Mining industry, the median Days Payable is 126.89 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lee Chang Yung Technology's current Days Payable is 23.97, which is near median its own 10-year median of 25.69. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lee Chang Yung Technology stock overvalued right now?
Based on GuruFocus' analysis, Lee Chang Yung Technology (TPE:4989) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$16.73, compared to a current price of NT$100.50 — trading 500.7% above its estimated fair value. The current Days Payable is 23.97, which is near median its 10-year median of 25.69 and 81.1% below the Metals & Mining industry median of 126.89. Lee Chang Yung Technology's overall GF Score™ is 40/100 with 4 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 Lee Chang Yung Technology (TPE:4989), the current Days Payable is 23.97 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 Lee Chang Yung Technology (TPE:4989) Overvalued in 2026?

Based on GuruFocus' analysis, Lee Chang Yung Technology stock appears to be overvalued. The current stock price of NT$100.50 is trading 500.7% above its estimated GF Value™ of NT$16.73. GuruFocus considers Lee Chang Yung Technology to be Significantly Overvalued.

Key valuation signals for TPE:4989:

  • Days Payable: 23.97 (near median its 10-year median of 25.69)
  • GF Value™: NT$16.73 vs. price of NT$100.50 (500.7% above fair value)
  • GF Score™: 40/100 with 4 warning signs
  • Industry Position: 81.1% below the Metals & Mining median (#961 of 1064)

No single metric tells the full story. See the TPE:4989 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lee Chang Yung Technology Business Description

Address Bade Road, 5th Floor, No. 83, Section 4, Songshan District, Taipei City, TWN
Lee Chang Yung Technology Corp produces, manufactures, and sells electrolytic copper foil, an upstream material for printed circuit boards. The Group currently sells a single product, copper foil.
40GF Score

Get the complete analysis for TPE:4989

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

NT$100.50
Price
NT$16.73
GF Value