A Plus Biotechnology Co (TPE:6918) Days Payable: 57.85 (As of Dec. 2025) — Near Median


TPE:6918 A Plus Biotechnology Co Ltd TPE:6918
71 GF Score
Price NT$74.30
GF Value NT$87.15
Valuation Modestly Undervalued
! 3 Warning Signs
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What is A Plus Biotechnology Co Days Payable?

A Plus Biotechnology Co TPE:6918 -1.59% 71 Days Payable is 57.85 as of Dec. 2025, which is 4% below its 10-year median of 60.30. GuruFocus rates TPE:6918 with a GF Score™ of 71/100 and a GF Value™ of NT$87.15 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 794 Medical Devices & Instruments companies, A Plus Biotechnology Co ranks worse than 59.95% on this metric.

A Plus Biotechnology Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$46.3 Mil. A Plus Biotechnology Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$73.0 Mil. Hence, A Plus Biotechnology Co's Days Payable for the three months ended in Dec. 2025 was 57.85.

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

TPE:6918' s Days Payable Range Over the Past 10 Years
Min: 49.66   Med: 60.3   Max: 74.94
Current: 58.75

During the past 7 years, A Plus Biotechnology Co's highest Days Payable was 74.94. The lowest was 49.66. And the median was 60.30.

TPE:6918's Days Payable is ranked worse than
59.95% of 794 companies
in the Medical Devices & Instruments industry
Industry Median: 67.97 vs TPE:6918: 58.75

A Plus Biotechnology Co's Days Payable increased from Dec. 2024 (50.54) to Dec. 2025 (57.85). It may suggest that A Plus Biotechnology Co delayed paying its suppliers.


A Plus Biotechnology Co Days Payable Historical Data

* Premium members only.

The historical data trend for A Plus Biotechnology 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.

A Plus Biotechnology Co Days Payable Chart

A Plus Biotechnology Co Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial 61.24 62.96 60.30 53.01 55.91

A Plus Biotechnology Co Quarterly Data
Dec19 Dec20 Dec21 Jun22 Dec22 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 50.54 65.58 53.47 62.25 57.85

TPE:6918 vs ABT, SYK, MDT: Days Payable Comparison

For the Medical Devices subindustry, A Plus Biotechnology 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.


A Plus Biotechnology Co Days Payable vs Medical Devices & Instruments Industry

For the Medical Devices & Instruments industry and Healthcare sector, A Plus Biotechnology Co's Days Payable distribution charts can be found below:

* The bar in red indicates where A Plus Biotechnology Co's Days Payable falls into.


TPE:6918
71GF Score
A Plus Biotechnology Co Ltd TPE:6918
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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A Plus Biotechnology 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.

A Plus Biotechnology 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
=( (39.396 + 40.995) / 2 ) / 262.433*365
=40.1955 / 262.433*365
=55.91

A Plus Biotechnology 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
=( (51.56 + 40.995) / 2 ) / 73.001*365 / 4
=46.2775 / 73.001*365 / 4
=57.85

* 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 57.85 mean?
A Plus Biotechnology Co (TPE:6918) has a Days Payable of 57.85 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 A Plus Biotechnology Co and its competitors. This is near median its historical median of 60.30. Over the past decade, A Plus Biotechnology Co's Days Payable has ranged from 49.66 to 74.94. According to the industry distribution chart, A Plus Biotechnology Co ranks #476 out of 794 companies in the Medical Devices & Instruments industry, placing it in the top 59.9%.
Is A Plus Biotechnology Co's Days Payable too high?
A Plus Biotechnology Co's current Days Payable of 57.85 is near median its 10-year median of 60.30. Over the past 10 years, this metric has ranged from a low of 49.66 to a high of 74.94. The Medical Devices & Instruments industry median Days Payable is 67.97. A Plus Biotechnology Co's value of 57.85 is 14.9% below this industry median. Based on the distribution chart, A Plus Biotechnology Co ranks #476 out of 794 companies in the Medical Devices & Instruments industry, which is below the industry midpoint. Overall, A Plus Biotechnology Co has a GF Score™ of 71/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does A Plus Biotechnology Co's Days Payable compare to ABT and SYK?
According to the Medical Devices & Instruments industry distribution chart, A Plus Biotechnology Co ranks #476 out of 794 companies for Days Payable. This places A Plus Biotechnology Co in the lower half of its industry. The industry median Days Payable is 67.97. A Plus Biotechnology Co's value of 57.85 is 14.9% below this benchmark. Historically, A Plus Biotechnology Co's own Days Payable has ranged from 49.66 to 74.94 over the past decade. While the company's 10-year median is 60.30 vs. the industry median of 67.97, A Plus Biotechnology 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 Medical Devices & Instruments company?
The median Days Payable among Medical Devices & Instruments companies is 67.97, based on 794 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. A Plus Biotechnology Co's current Days Payable of 57.85 is 14.9% 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 A Plus Biotechnology Co and its competitors. For the Medical Devices & Instruments industry, the median Days Payable is 67.97 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. A Plus Biotechnology Co's current Days Payable is 57.85, which is near median its own 10-year median of 60.30. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is A Plus Biotechnology Co stock overvalued right now?
Based on GuruFocus' analysis, A Plus Biotechnology Co (TPE:6918) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$87.15, compared to a current price of NT$74.30 — trading 14.7% below its estimated fair value. The current Days Payable is 57.85, which is near median its 10-year median of 60.30 and 14.9% below the Medical Devices & Instruments industry median of 67.97. A Plus Biotechnology Co's overall GF Score™ is 71/100 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 A Plus Biotechnology Co (TPE:6918), the current Days Payable is 57.85 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 A Plus Biotechnology Co (TPE:6918) Overvalued in 2026?

Based on GuruFocus' analysis, A Plus Biotechnology Co stock appears to be undervalued. The current stock price of NT$74.30 is trading 14.7% below its estimated GF Value™ of NT$87.15. GuruFocus considers A Plus Biotechnology Co to be Modestly Undervalued.

Key valuation signals for TPE:6918:

  • Days Payable: 57.85 (near median its 10-year median of 60.30)
  • GF Value™: NT$87.15 vs. price of NT$74.30 (14.7% below fair value)
  • GF Score™: 71/100 with 3 warning signs
  • Industry Position: 14.9% below the Medical Devices & Instruments median (#476 of 794)

No single metric tells the full story. See the TPE:6918 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


A Plus Biotechnology Co Business Description

Address No. 21, Qiaohe Road, 3rd Floor, Zhonghe District, New Taipei City, TWN
A Plus Biotechnology Co Ltd provides orthopedic implants and engages in the manufacturing and wholesale of medical devices such as bone material. The company's products include Chest, Shoulder, Spine, Elbow, Wrist & Hand, Pelvic & Hip, Knee, Foot & Ankle, Osteotomy, Pediatric & ESF, and Biologics. The company currently has operating segments in Taiwan and China, with the majority of revenue coming from Taiwan.
71GF Score

Get the complete analysis for TPE:6918

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

NT$74.30
Price
NT$87.15
GF Value