LINE Pay Taiwan (TPE:7722) Days Payable: 3.57 (As of Dec. 2025) — 66% Below Median


TPE:7722 LINE Pay Taiwan Ltd TPE:7722
47 GF Score
Price NT$315.00
! 4 Warning Signs
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What is LINE Pay Taiwan Days Payable?

LINE Pay Taiwan TPE:7722 -0.47% 47 Days Payable is 3.57 as of Dec. 2025, which is 66% below its 10-year median of 10.49. GuruFocus rates TPE:7722 with a GF Score™ of 47/100. The stock has 4 warning signs investors should review. Among 2,602 Software companies, LINE Pay Taiwan ranks worse than 97.58% on this metric.

LINE Pay Taiwan's average Accounts Payable for the three months ended in Dec. 2025 was NT$59 Mil. LINE Pay Taiwan's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$1,511 Mil. Hence, LINE Pay Taiwan's Days Payable for the three months ended in Dec. 2025 was 3.57.

The historical rank and industry rank for LINE Pay Taiwan's Days Payable or its related term are showing as below:

TPE:7722' s Days Payable Range Over the Past 10 Years
Min: 3.28   Med: 10.49   Max: 58.81
Current: 3.28

During the past 7 years, LINE Pay Taiwan's highest Days Payable was 58.81. The lowest was 3.28. And the median was 10.49.

TPE:7722's Days Payable is ranked worse than
97.58% of 2602 companies
in the Software industry
Industry Median: 53.825 vs TPE:7722: 3.28

LINE Pay Taiwan's Days Payable increased from Dec. 2024 (2.96) to Dec. 2025 (3.57). It may suggest that LINE Pay Taiwan delayed paying its suppliers.


LINE Pay Taiwan Days Payable Historical Data

* Premium members only.

The historical data trend for LINE Pay Taiwan'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.

LINE Pay Taiwan Days Payable Chart

LINE Pay Taiwan Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial 19.49 12.75 8.22 3.86 3.91

LINE Pay Taiwan Quarterly Data
Dec19 Dec20 Dec21 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 2.96 3.13 2.94 2.79 3.57

TPE:7722 vs MSFT, ORCL, PLTR: Days Payable Comparison

For the Software - Infrastructure subindustry, LINE Pay Taiwan'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.


LINE Pay Taiwan Days Payable vs Software Industry

For the Software industry and Technology sector, LINE Pay Taiwan's Days Payable distribution charts can be found below:

* The bar in red indicates where LINE Pay Taiwan's Days Payable falls into.


TPE:7722
47GF Score
LINE Pay Taiwan Ltd TPE:7722
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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LINE Pay Taiwan 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.

LINE Pay Taiwan'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
=( (40.524 + 73.113) / 2 ) / 5298.61*365
=56.8185 / 5298.61*365
=3.91

LINE Pay Taiwan'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
=( (45.033 + 73.113) / 2 ) / 1510.935*365 / 4
=59.073 / 1510.935*365 / 4
=3.57

* 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 3.57 mean?
LINE Pay Taiwan (TPE:7722) has a Days Payable of 3.57 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 LINE Pay Taiwan and its competitors. This is 66% below median its historical median of 10.49. Over the past decade, LINE Pay Taiwan's Days Payable has ranged from 3.28 to 58.81. According to the industry distribution chart, LINE Pay Taiwan ranks #2539 out of 2602 companies in the Software industry, placing it in the top 97.6%.
Is LINE Pay Taiwan's Days Payable too high?
LINE Pay Taiwan's current Days Payable of 3.57 is 66% below median its 10-year median of 10.49. Over the past 10 years, this metric has ranged from a low of 3.28 to a high of 58.81. The Software industry median Days Payable is 53.83. LINE Pay Taiwan's value of 3.57 is 93.4% below this industry median. Based on the distribution chart, LINE Pay Taiwan ranks #2539 out of 2602 companies in the Software industry, which is in the bottom quartile relative to peers. Overall, LINE Pay Taiwan has a GF Score™ of 47/100, reflecting its overall financial health beyond just this single metric.
How does LINE Pay Taiwan's Days Payable compare to MSFT and ORCL?
According to the Software industry distribution chart, LINE Pay Taiwan ranks #2539 out of 2602 companies for Days Payable. This places LINE Pay Taiwan in the lower half of its industry. The industry median Days Payable is 53.83. LINE Pay Taiwan's value of 3.57 is 93.4% below this benchmark. Historically, LINE Pay Taiwan's own Days Payable has ranged from 3.28 to 58.81 over the past decade. While the company's 10-year median is 10.49 vs. the industry median of 53.83, LINE Pay Taiwan 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 Software company?
The median Days Payable among Software companies is 53.83, based on 2,602 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. LINE Pay Taiwan's current Days Payable of 3.57 is 93.4% 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 LINE Pay Taiwan and its competitors. For the Software industry, the median Days Payable is 53.83 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. LINE Pay Taiwan's current Days Payable is 3.57, which is 66% below median its own 10-year median of 10.49. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is LINE Pay Taiwan stock overvalued right now?
LINE Pay Taiwan (TPE:7722) has a current Days Payable of 3.57. The current Days Payable is 3.57, which is 66% below median its 10-year median of 10.49 and 93.4% below the Software industry median of 53.83. LINE Pay Taiwan's overall GF Score™ is 47/100 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 LINE Pay Taiwan (TPE:7722), the current Days Payable is 3.57 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.

LINE Pay Taiwan Business Description

Address 18th Floor, No. 121, Jingmao 2nd Road, Zhongshan District, Nangang District, Taipei, TWN
LINE Pay Taiwan Ltd is mainly engaged in data processing services, electronic information supply services and the third-party payment services. The company's service includes Signing up to be a LINE Pay member is easy, Convenient and Secure payments, Brand New Payment Experience. The Group only has a single operating segment, which engages in payment business. The company has presence in Taiwan and Korea. The company generates majority of revenue from Taiwan.
47GF Score

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

NT$315.00
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