Bora Pharmaceuticals Co (TPE:6472) Days Payable: 25.58 (As of Dec. 2025) — 21% Above Median


TPE:6472 Bora Pharmaceuticals Co Ltd TPE:6472
87 GF Score
Price NT$439.50
GF Value NT$716.94
Valuation Significantly Undervalued
! 4 Warning Signs
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What is Bora Pharmaceuticals Co Days Payable?

Bora Pharmaceuticals Co TPE:6472 +1.74% 87 Days Payable is 25.58 as of Dec. 2025, which is 21% above its 10-year median of 21.15. GuruFocus rates TPE:6472 with a GF Score™ of 87/100 and a GF Value™ of NT$716.94 (Significantly Undervalued). The stock has 4 warning signs investors should review. Among 919 Drug Manufacturers companies, Bora Pharmaceuticals Co ranks worse than 91.62% on this metric.

Bora Pharmaceuticals Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$866 Mil. Bora Pharmaceuticals Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$3,088 Mil. Hence, Bora Pharmaceuticals Co's Days Payable for the three months ended in Dec. 2025 was 25.58.

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

TPE:6472' s Days Payable Range Over the Past 10 Years
Min: 12.64   Med: 21.15   Max: 45.51
Current: 27.55

During the past 13 years, Bora Pharmaceuticals Co's highest Days Payable was 45.51. The lowest was 12.64. And the median was 21.15.

TPE:6472's Days Payable is ranked worse than
91.62% of 919 companies
in the Drug Manufacturers industry
Industry Median: 90.69 vs TPE:6472: 27.55

Bora Pharmaceuticals Co's Days Payable increased from Dec. 2024 (24.06) to Dec. 2025 (25.58). It may suggest that Bora Pharmaceuticals Co delayed paying its suppliers.


Bora Pharmaceuticals Co Days Payable Historical Data

* Premium members only.

The historical data trend for Bora Pharmaceuticals 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.

Bora Pharmaceuticals Co Days Payable Chart

Bora Pharmaceuticals 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 25.21 16.36 20.59 21.74 27.96

Bora Pharmaceuticals 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 24.06 28.69 27.15 28.76 25.58

TPE:6472 vs ZTS, UTHR: Days Payable Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Bora Pharmaceuticals 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.


Bora Pharmaceuticals Co Days Payable vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Bora Pharmaceuticals Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Bora Pharmaceuticals Co's Days Payable falls into.


TPE:6472
87GF Score
Bora Pharmaceuticals Co Ltd TPE:6472
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Bora Pharmaceuticals 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.

Bora Pharmaceuticals 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
=( (786.48 + 923.38) / 2 ) / 11161.155*365
=854.93 / 11161.155*365
=27.96

Bora Pharmaceuticals 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
=( (808.023 + 923.38) / 2 ) / 3088.393*365 / 4
=865.7015 / 3088.393*365 / 4
=25.58

* 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 25.58 mean?
Bora Pharmaceuticals Co (TPE:6472) has a Days Payable of 25.58 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 Bora Pharmaceuticals Co and its competitors. This is 21% above median its historical median of 21.15. Over the past decade, Bora Pharmaceuticals Co's Days Payable has ranged from 12.64 to 45.51. According to the industry distribution chart, Bora Pharmaceuticals Co ranks #842 out of 919 companies in the Drug Manufacturers industry, placing it in the top 91.6%.
Is Bora Pharmaceuticals Co's Days Payable too high?
Bora Pharmaceuticals Co's current Days Payable of 25.58 is 21% above median its 10-year median of 21.15. Over the past 10 years, this metric has ranged from a low of 12.64 to a high of 45.51. The Drug Manufacturers industry median Days Payable is 90.69. Bora Pharmaceuticals Co's value of 25.58 is 71.8% below this industry median. Based on the distribution chart, Bora Pharmaceuticals Co ranks #842 out of 919 companies in the Drug Manufacturers industry, which is in the bottom quartile relative to peers. Overall, Bora Pharmaceuticals Co has a GF Score™ of 87/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Bora Pharmaceuticals Co's Days Payable compare to ZTS and UTHR?
According to the Drug Manufacturers industry distribution chart, Bora Pharmaceuticals Co ranks #842 out of 919 companies for Days Payable. This places Bora Pharmaceuticals Co in the lower half of its industry. The industry median Days Payable is 90.69. Bora Pharmaceuticals Co's value of 25.58 is 71.8% below this benchmark. Historically, Bora Pharmaceuticals Co's own Days Payable has ranged from 12.64 to 45.51 over the past decade. While the company's 10-year median is 21.15 vs. the industry median of 90.69, Bora Pharmaceuticals 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 Drug Manufacturers company?
The median Days Payable among Drug Manufacturers companies is 90.69, based on 919 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. Bora Pharmaceuticals Co's current Days Payable of 25.58 is 71.8% 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 Bora Pharmaceuticals Co and its competitors. For the Drug Manufacturers industry, the median Days Payable is 90.69 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Bora Pharmaceuticals Co's current Days Payable is 25.58, which is 21% above median its own 10-year median of 21.15. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bora Pharmaceuticals Co stock overvalued right now?
Based on GuruFocus' analysis, Bora Pharmaceuticals Co (TPE:6472) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$716.94, compared to a current price of NT$439.50 — trading 38.7% below its estimated fair value. The current Days Payable is 25.58, which is 21% above median its 10-year median of 21.15 and 71.8% below the Drug Manufacturers industry median of 90.69. Bora Pharmaceuticals Co's overall GF Score™ is 87/100 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 Bora Pharmaceuticals Co (TPE:6472), the current Days Payable is 25.58 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 Bora Pharmaceuticals Co (TPE:6472) Overvalued in 2026?

Based on GuruFocus' analysis, Bora Pharmaceuticals Co stock appears to be undervalued. The current stock price of NT$439.50 is trading 38.7% below its estimated GF Value™ of NT$716.94. GuruFocus considers Bora Pharmaceuticals Co to be Significantly Undervalued.

Key valuation signals for TPE:6472:

  • Days Payable: 25.58 (21% above median its 10-year median of 21.15)
  • GF Value™: NT$716.94 vs. price of NT$439.50 (38.7% below fair value)
  • GF Score™: 87/100 with 4 warning signs
  • Industry Position: 71.8% below the Drug Manufacturers median (#842 of 919)

No single metric tells the full story. See the TPE:6472 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Bora Pharmaceuticals Co Business Description

Address No. 2, Aly. 36, Lane 26, Ruiguang Road, 6th Floor, Neihu District, Taipei, TWN, 114
Bora Pharmaceuticals Co Ltd is a pharmaceutical company based in Taiwan. It covers the pharmaceutical supply chain from research and development to sales and distribution. The main activities of the Company focus on manufacturing and selling generic, brand, and over-the-counter (OTC) drugs, contract development and manufacturing (CDMO), and developing and selling consumer healthcare products. The Group operates in three reportable segments; Sales segment: sale of pharmaceuticals, generics, and healthcare products. CDMO segment: contract development and manufacturing organization of pharmaceuticals. Other segment: Others. Geographically, the company operates in the USA which derives key revenue, Europe, Taiwan, and other regions.
87GF Score

Get the complete analysis for TPE:6472

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

NT$439.50
Price
NT$716.94
GF Value