Eternal Precision Mechanics Co (TPE:7795) Days Payable: 22.59 (As of Dec. 2025) — 52% Below Median


TPE:7795 Eternal Precision Mechanics Co TPE:7795
25 GF Score
Price NT$626.00
! 8 Warning Signs
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What is Eternal Precision Mechanics Co Days Payable?

Eternal Precision Mechanics Co TPE:7795 +2.45% 25 Days Payable is 22.59 as of Dec. 2025, which is 52% below its 10-year median of 46.94. GuruFocus rates TPE:7795 with a GF Score™ of 25/100. The stock has 8 warning signs investors should review. Among 2,986 Industrial Products companies, Eternal Precision Mechanics Co ranks worse than 82.45% on this metric.

Eternal Precision Mechanics Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$83 Mil. Eternal Precision Mechanics Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$334 Mil. Hence, Eternal Precision Mechanics Co's Days Payable for the three months ended in Dec. 2025 was 22.59.

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

TPE:7795' s Days Payable Range Over the Past 10 Years
Min: 16.3   Med: 46.94   Max: 64.09
Current: 35.64

During the past 5 years, Eternal Precision Mechanics Co's highest Days Payable was 64.09. The lowest was 16.30. And the median was 46.94.

TPE:7795's Days Payable is ranked worse than
82.45% of 2986 companies
in the Industrial Products industry
Industry Median: 78.065 vs TPE:7795: 35.64

Eternal Precision Mechanics Co's Days Payable increased from Sep. 2024 (21.31) to Dec. 2025 (22.59). It may suggest that Eternal Precision Mechanics Co delayed paying its suppliers.


Eternal Precision Mechanics Co Days Payable Historical Data

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The historical data trend for Eternal Precision Mechanics 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.

Eternal Precision Mechanics Co Days Payable Chart

Eternal Precision Mechanics Co Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
64.09 50.38 46.94 16.31 16.30

Eternal Precision Mechanics Co Quarterly Data
Dec21 Dec22 Dec23 Jun24 Sep24 Dec24 Jun25 Sep25 Dec25
Days Payable Get a 7-Day Free Trial Premium Member Only 21.31 13.70 31.84 39.03 22.59

TPE:7795 vs GEV, ETN, PH: Days Payable Comparison

For the Specialty Industrial Machinery subindustry, Eternal Precision Mechanics 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.


Eternal Precision Mechanics Co Days Payable vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Eternal Precision Mechanics Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Eternal Precision Mechanics Co's Days Payable falls into.


TPE:7795
25GF Score
Eternal Precision Mechanics Co TPE:7795
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Eternal Precision Mechanics 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.

Eternal Precision Mechanics 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
=( (44.668 + 48.894) / 2 ) / 1047.676*365
=46.781 / 1047.676*365
=16.30

Eternal Precision Mechanics 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
=( (116.638 + 48.894) / 2 ) / 334.254*365 / 4
=82.766 / 334.254*365 / 4
=22.59

* 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 22.59 mean?
Eternal Precision Mechanics Co (TPE:7795) has a Days Payable of 22.59 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 Eternal Precision Mechanics Co and its competitors. This is 52% below median its historical median of 46.94. Over the past decade, Eternal Precision Mechanics Co's Days Payable has ranged from 16.30 to 64.09. According to the industry distribution chart, Eternal Precision Mechanics Co ranks #2462 out of 2986 companies in the Industrial Products industry, placing it in the top 82.5%.
Is Eternal Precision Mechanics Co's Days Payable too high?
Eternal Precision Mechanics Co's current Days Payable of 22.59 is 52% below median its 10-year median of 46.94. Over the past 10 years, this metric has ranged from a low of 16.30 to a high of 64.09. The Industrial Products industry median Days Payable is 78.07. Eternal Precision Mechanics Co's value of 22.59 is 71.1% below this industry median. Based on the distribution chart, Eternal Precision Mechanics Co ranks #2462 out of 2986 companies in the Industrial Products industry, which is in the bottom quartile relative to peers. Overall, Eternal Precision Mechanics Co has a GF Score™ of 25/100, reflecting its overall financial health beyond just this single metric.
How does Eternal Precision Mechanics Co's Days Payable compare to GEV and ETN?
According to the Industrial Products industry distribution chart, Eternal Precision Mechanics Co ranks #2462 out of 2986 companies for Days Payable. This places Eternal Precision Mechanics Co in the lower half of its industry. The industry median Days Payable is 78.07. Eternal Precision Mechanics Co's value of 22.59 is 71.1% below this benchmark. Historically, Eternal Precision Mechanics Co's own Days Payable has ranged from 16.30 to 64.09 over the past decade. While the company's 10-year median is 46.94 vs. the industry median of 78.07, Eternal Precision Mechanics 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 Industrial Products company?
The median Days Payable among Industrial Products companies is 78.07, based on 2,986 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. Eternal Precision Mechanics Co's current Days Payable of 22.59 is 71.1% 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 Eternal Precision Mechanics Co and its competitors. For the Industrial Products industry, the median Days Payable is 78.07 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eternal Precision Mechanics Co's current Days Payable is 22.59, which is 52% below median its own 10-year median of 46.94. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eternal Precision Mechanics Co stock overvalued right now?
Eternal Precision Mechanics Co (TPE:7795) has a current Days Payable of 22.59. The current Days Payable is 22.59, which is 52% below median its 10-year median of 46.94 and 71.1% below the Industrial Products industry median of 78.07. Eternal Precision Mechanics Co's overall GF Score™ is 25/100 with 8 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 Eternal Precision Mechanics Co (TPE:7795), the current Days Payable is 22.59 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.

Eternal Precision Mechanics Co Business Description

Address No. 30, Yumin Street, Daliao District, Kaohsiung City, TWN
Eternal Precision Mechanics Co is principally engaged in the manufacturing, installation, and sale of electronic and semiconductor equipment, as well as electronic components. Its products include V130, V160, EFV-1000 (Litho. D/F), CV-600 (Litho., DFSM), CVP-600, CVP-700, CVP-500, CVP-300, CVP-1600SP, and CVP-1700SP.
25GF Score

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

NT$626.00
Price