X-Legend Entertainment Co (TPE:4994) Days Payable: 58.22 (As of Dec. 2025) — 19% Above Median


TPE:4994 X-Legend Entertainment Co Ltd TPE:4994
73 GF Score
Price NT$90.70
GF Value NT$71.38
Valuation Modestly Overvalued
! 5 Warning Signs
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What is X-Legend Entertainment Co Days Payable?

X-Legend Entertainment Co TPE:4994 +0.89% 73 Days Payable is 58.22 as of Dec. 2025, which is 19% above its 10-year median of 48.85. GuruFocus rates TPE:4994 with a GF Score™ of 73/100 and a GF Value™ of NT$71.38 (Modestly Overvalued). The stock has 5 warning signs investors should review. Among 428 Interactive Media companies, X-Legend Entertainment Co ranks worse than 57.48% on this metric.

X-Legend Entertainment Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$64 Mil. X-Legend Entertainment Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$101 Mil. Hence, X-Legend Entertainment Co's Days Payable for the three months ended in Dec. 2025 was 58.22.

The historical rank and industry rank for X-Legend Entertainment Co's Days Payable or its related term are showing as below:

TPE:4994' s Days Payable Range Over the Past 10 Years
Min: 0.26   Med: 48.85   Max: 72.35
Current: 50.25

During the past 13 years, X-Legend Entertainment Co's highest Days Payable was 72.35. The lowest was 0.26. And the median was 48.85.

TPE:4994's Days Payable is ranked worse than
57.48% of 428 companies
in the Interactive Media industry
Industry Median: 65.69 vs TPE:4994: 50.25

X-Legend Entertainment Co's Days Payable increased from Dec. 2024 (39.57) to Dec. 2025 (58.22). It may suggest that X-Legend Entertainment Co delayed paying its suppliers.


X-Legend Entertainment Co Days Payable Historical Data

* Premium members only.

The historical data trend for X-Legend Entertainment 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.

X-Legend Entertainment Co Days Payable Chart

X-Legend Entertainment 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 43.17 56.91 72.00 58.68 48.82

X-Legend Entertainment 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 39.57 45.58 45.08 53.08 58.22

TPE:4994 vs NTES, EA, TTWO: Days Payable Comparison

For the Electronic Gaming & Multimedia subindustry, X-Legend Entertainment 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.


X-Legend Entertainment Co Days Payable vs Interactive Media Industry

For the Interactive Media industry and Communication Services sector, X-Legend Entertainment Co's Days Payable distribution charts can be found below:

* The bar in red indicates where X-Legend Entertainment Co's Days Payable falls into.


TPE:4994
73GF Score
X-Legend Entertainment Co Ltd TPE:4994
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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X-Legend Entertainment 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.

X-Legend Entertainment 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
=( (50.068 + 55.505) / 2 ) / 394.643*365
=52.7865 / 394.643*365
=48.82

X-Legend Entertainment 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
=( (73.279 + 55.505) / 2 ) / 100.929*365 / 4
=64.392 / 100.929*365 / 4
=58.22

* 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 58.22 mean?
X-Legend Entertainment Co (TPE:4994) has a Days Payable of 58.22 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 X-Legend Entertainment Co and its competitors. This is 19% above median its historical median of 48.85. Over the past decade, X-Legend Entertainment Co's Days Payable has ranged from 0.26 to 72.35. According to the industry distribution chart, X-Legend Entertainment Co ranks #246 out of 428 companies in the Interactive Media industry, placing it in the top 57.5%.
Is X-Legend Entertainment Co's Days Payable too high?
X-Legend Entertainment Co's current Days Payable of 58.22 is 19% above median its 10-year median of 48.85. Over the past 10 years, this metric has ranged from a low of 0.26 to a high of 72.35. The Interactive Media industry median Days Payable is 65.69. X-Legend Entertainment Co's value of 58.22 is 11.4% below this industry median. Based on the distribution chart, X-Legend Entertainment Co ranks #246 out of 428 companies in the Interactive Media industry, which is below the industry midpoint. Overall, X-Legend Entertainment Co has a GF Score™ of 73/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does X-Legend Entertainment Co's Days Payable compare to NTES and EA?
According to the Interactive Media industry distribution chart, X-Legend Entertainment Co ranks #246 out of 428 companies for Days Payable. This places X-Legend Entertainment Co in the lower half of its industry. The industry median Days Payable is 65.69. X-Legend Entertainment Co's value of 58.22 is 11.4% below this benchmark. Historically, X-Legend Entertainment Co's own Days Payable has ranged from 0.26 to 72.35 over the past decade. While the company's 10-year median is 48.85 vs. the industry median of 65.69, X-Legend Entertainment 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 an Interactive Media company?
The median Days Payable among Interactive Media companies is 65.69, based on 428 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. X-Legend Entertainment Co's current Days Payable of 58.22 is 11.4% 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 X-Legend Entertainment Co and its competitors. For the Interactive Media industry, the median Days Payable is 65.69 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. X-Legend Entertainment Co's current Days Payable is 58.22, which is 19% above median its own 10-year median of 48.85. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is X-Legend Entertainment Co stock overvalued right now?
Based on GuruFocus' analysis, X-Legend Entertainment Co (TPE:4994) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$71.38, compared to a current price of NT$90.70 — trading 27.1% above its estimated fair value. The current Days Payable is 58.22, which is 19% above median its 10-year median of 48.85 and 11.4% below the Interactive Media industry median of 65.69. X-Legend Entertainment Co's overall GF Score™ is 73/100 with 5 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 X-Legend Entertainment Co (TPE:4994), the current Days Payable is 58.22 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 X-Legend Entertainment Co (TPE:4994) Overvalued in 2026?

Based on GuruFocus' analysis, X-Legend Entertainment Co stock appears to be overvalued. The current stock price of NT$90.70 is trading 27.1% above its estimated GF Value™ of NT$71.38. GuruFocus considers X-Legend Entertainment Co to be Modestly Overvalued.

Key valuation signals for TPE:4994:

  • Days Payable: 58.22 (19% above median its 10-year median of 48.85)
  • GF Value™: NT$71.38 vs. price of NT$90.70 (27.1% above fair value)
  • GF Score™: 73/100 with 5 warning signs
  • Industry Position: 11.4% below the Interactive Media median (#246 of 428)

No single metric tells the full story. See the TPE:4994 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


X-Legend Entertainment Co Business Description

Address No. 288, Civic Boulevard, 7th Floor, Section 6, Xinyi District, Taipei, TWN, 110
X-Legend Entertainment Co Ltd is a Taiwan-based company that engages in the development of online and mobile games. It offers multiplayer online role-playing games, casual and puzzle games, and data and software services. The group is focused on its business in Taiwan and Japan.
73GF Score

Get the complete analysis for TPE:4994

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

NT$90.70
Price
NT$71.38
GF Value