Longda Construction & Development (TPE:5519) Days Payable: 142.25 (As of Dec. 2025) — 39% Above Median


TPE:5519 Longda Construction & Development Corp TPE:5519
94 GF Score
Price NT$34.20
GF Value NT$33.29
Valuation Fairly Valued
! 3 Warning Signs
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What is Longda Construction & Development Days Payable?

Longda Construction & Development TPE:5519 +0.15% 94 Days Payable is 142.25 as of Dec. 2025, which is 39% above its 10-year median of 102.56. GuruFocus rates TPE:5519 with a GF Score™ of 94/100 and a GF Value™ of NT$33.29 (Fairly Valued). The stock has 3 warning signs investors should review. Among 1,712 Construction companies, Longda Construction & Development ranks better than 63.26% on this metric.

Longda Construction & Development's average Accounts Payable for the three months ended in Dec. 2025 was NT$1,020 Mil. Longda Construction & Development's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$654 Mil. Hence, Longda Construction & Development's Days Payable for the three months ended in Dec. 2025 was 142.25.

The historical rank and industry rank for Longda Construction & Development's Days Payable or its related term are showing as below:

TPE:5519' s Days Payable Range Over the Past 10 Years
Min: 69.58   Med: 102.56   Max: 150.28
Current: 104.51

During the past 13 years, Longda Construction & Development's highest Days Payable was 150.28. The lowest was 69.58. And the median was 102.56.

TPE:5519's Days Payable is ranked better than
63.26% of 1712 companies
in the Construction industry
Industry Median: 76.695 vs TPE:5519: 104.51

Longda Construction & Development's Days Payable increased from Dec. 2024 (49.58) to Dec. 2025 (142.25). It may suggest that Longda Construction & Development delayed paying its suppliers.


Longda Construction & Development Days Payable Related Terms


Longda Construction & Development Days Payable Historical Data

* Premium members only.

The historical data trend for Longda Construction & Development'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.

Longda Construction & Development Days Payable Chart

Longda Construction & Development 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 69.58 100.24 128.08 79.67 104.87

Longda Construction & Development 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 49.58 171.08 318.45 44.88 142.25

TPE:5519 vs PWR, FIX, EME: Days Payable Comparison

For the Engineering & Construction subindustry, Longda Construction & Development'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.


Longda Construction & Development Days Payable vs Construction Industry

For the Construction industry and Industrials sector, Longda Construction & Development's Days Payable distribution charts can be found below:

* The bar in red indicates where Longda Construction & Development's Days Payable falls into.


TPE:5519
94GF Score
Longda Construction & Development Corp TPE:5519
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Longda Construction & Development 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.

Longda Construction & Development'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
=( (1022.27 + 1073.549) / 2 ) / 3647.281*365
=1047.9095 / 3647.281*365
=104.87

Longda Construction & Development'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
=( (966.274 + 1073.549) / 2 ) / 654.241*365 / 4
=1019.9115 / 654.241*365 / 4
=142.25

* 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 142.25 mean?
Longda Construction & Development (TPE:5519) has a Days Payable of 142.25 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 Longda Construction & Development and its competitors. This is 39% above median its historical median of 102.56. Over the past decade, Longda Construction & Development's Days Payable has ranged from 69.58 to 150.28. According to the industry distribution chart, Longda Construction & Development ranks #629 out of 1712 companies in the Construction industry, placing it in the top 36.7%.
Is Longda Construction & Development's Days Payable too high?
Longda Construction & Development's current Days Payable of 142.25 is 39% above median its 10-year median of 102.56. Over the past 10 years, this metric has ranged from a low of 69.58 to a high of 150.28. The Construction industry median Days Payable is 76.70. Longda Construction & Development's value of 142.25 is 85.5% above this industry median. Based on the distribution chart, Longda Construction & Development ranks #629 out of 1712 companies in the Construction industry, which is above the industry midpoint. Overall, Longda Construction & Development has a GF Score™ of 94/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Longda Construction & Development's Days Payable compare to PWR and FIX?
According to the Construction industry distribution chart, Longda Construction & Development ranks #629 out of 1712 companies for Days Payable. This puts Longda Construction & Development in the upper half of its industry. The industry median Days Payable is 76.70. Longda Construction & Development's value of 142.25 is 85.5% above this benchmark. Historically, Longda Construction & Development's own Days Payable has ranged from 69.58 to 150.28 over the past decade. While the company's 10-year median is 102.56 vs. the industry median of 76.70, Longda Construction & Development has consistently been above 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 Construction company?
The median Days Payable among Construction companies is 76.70, based on 1,712 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. Longda Construction & Development's current Days Payable of 142.25 is 85.5% above 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 Longda Construction & Development and its competitors. For the Construction industry, the median Days Payable is 76.70 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Longda Construction & Development's current Days Payable is 142.25, which is 39% above median its own 10-year median of 102.56. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Longda Construction & Development stock overvalued right now?
Based on GuruFocus' analysis, Longda Construction & Development (TPE:5519) is currently considered Fairly Valued. The stock's GF Value™ is NT$33.29, compared to a current price of NT$34.20 — trading 2.7% above its estimated fair value. The current Days Payable is 142.25, which is 39% above median its 10-year median of 102.56 and 85.5% above the Construction industry median of 76.70. Longda Construction & Development's overall GF Score™ is 94/100 with 3 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 Longda Construction & Development (TPE:5519), the current Days Payable is 142.25 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 Longda Construction & Development (TPE:5519) Overvalued in 2026?

Based on GuruFocus' analysis, Longda Construction & Development stock appears to be overvalued. The current stock price of NT$34.20 is trading 2.7% above its estimated GF Value™ of NT$33.29. GuruFocus considers Longda Construction & Development to be Fairly Valued.

Key valuation signals for TPE:5519:

  • Days Payable: 142.25 (39% above median its 10-year median of 102.56)
  • GF Value™: NT$33.29 vs. price of NT$34.20 (2.7% above fair value)
  • GF Score™: 94/100 with 3 warning signs
  • Industry Position: 85.5% above the Construction median (#629 of 1712)

No single metric tells the full story. See the TPE:5519 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Longda Construction & Development Business Description

Address No. 380, Minquan 2nd Road, 18th Floor-1, Qianzhen District, Kaohsiung, TWN
Longda Construction & Development Corp is engaged in the integrated construction business of construction and civil engineering, as well as the development, leasing, and sale of residential housing and buildings. The group operates in two reportable segments namely Construction Division: This segment is responsible for comprehensive construction services, including building and civil engineering works. Property Development and Sales Division: This segment is responsible for the development, leasing, and sale of residential and commercial buildings. Geographically it's presence is in Taiwan and Japan regions.
94GF Score

Get the complete analysis for TPE:5519

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

NT$34.20
Price
NT$33.29
GF Value