AMIA Co (TPE:8438) Days Payable: 29.89 (As of Dec. 2025) — 15% Below Median


TPE:8438 AMIA Co Ltd TPE:8438
63 GF Score
Price NT$95.10
GF Value NT$33.47
Valuation Significantly Overvalued
! 5 Warning Signs
View Full Analysis

What is AMIA Co Days Payable?

AMIA Co TPE:8438 -2.06% 63 Days Payable is 29.89 as of Dec. 2025, which is 15% below its 10-year median of 35.02. GuruFocus rates TPE:8438 with a GF Score™ of 63/100 and a GF Value™ of NT$33.47 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 1,551 Chemicals companies, AMIA Co ranks worse than 79.69% on this metric.

AMIA Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$294 Mil. AMIA Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$897 Mil. Hence, AMIA Co's Days Payable for the three months ended in Dec. 2025 was 29.89.

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

TPE:8438' s Days Payable Range Over the Past 10 Years
Min: 28.51   Med: 35.02   Max: 40
Current: 30.06

During the past 13 years, AMIA Co's highest Days Payable was 40.00. The lowest was 28.51. And the median was 35.02.

TPE:8438's Days Payable is ranked worse than
79.69% of 1551 companies
in the Chemicals industry
Industry Median: 59.87 vs TPE:8438: 30.06

AMIA Co's Days Payable increased from Dec. 2024 (28.60) to Dec. 2025 (29.89). It may suggest that AMIA Co delayed paying its suppliers.


AMIA Co Days Payable Historical Data

* Premium members only.

The historical data trend for AMIA 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.

AMIA Co Days Payable Chart

AMIA 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 35.80 36.47 32.16 28.51 31.53

AMIA 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 28.60 31.70 30.39 27.18 29.89

TPE:8438 vs DOW: Days Payable Comparison

For the Chemicals subindustry, AMIA 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.


AMIA Co Days Payable vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, AMIA Co's Days Payable distribution charts can be found below:

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


TPE:8438
63GF Score
AMIA Co Ltd TPE:8438
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

AMIA 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.

AMIA 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
=( (248.168 + 329.668) / 2 ) / 3344.947*365
=288.918 / 3344.947*365
=31.53

AMIA 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
=( (257.84 + 329.668) / 2 ) / 896.87*365 / 4
=293.754 / 896.87*365 / 4
=29.89

* 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 29.89 mean?
AMIA Co (TPE:8438) has a Days Payable of 29.89 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 AMIA Co and its competitors. This is 15% below median its historical median of 35.02. Over the past decade, AMIA Co's Days Payable has ranged from 28.51 to 40.00. According to the industry distribution chart, AMIA Co ranks #1236 out of 1551 companies in the Chemicals industry, placing it in the top 79.7%.
Is AMIA Co's Days Payable too high?
AMIA Co's current Days Payable of 29.89 is 15% below median its 10-year median of 35.02. Over the past 10 years, this metric has ranged from a low of 28.51 to a high of 40.00. The Chemicals industry median Days Payable is 59.87. AMIA Co's value of 29.89 is 50.1% below this industry median. Based on the distribution chart, AMIA Co ranks #1236 out of 1551 companies in the Chemicals industry, which is in the bottom quartile relative to peers. Overall, AMIA Co has a GF Score™ of 63/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does AMIA Co's Days Payable compare to DOW?
According to the Chemicals industry distribution chart, AMIA Co ranks #1236 out of 1551 companies for Days Payable. This places AMIA Co in the lower half of its industry. The industry median Days Payable is 59.87. AMIA Co's value of 29.89 is 50.1% below this benchmark. Historically, AMIA Co's own Days Payable has ranged from 28.51 to 40.00 over the past decade. While the company's 10-year median is 35.02 vs. the industry median of 59.87, AMIA 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 Chemicals company?
The median Days Payable among Chemicals companies is 59.87, based on 1,551 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. AMIA Co's current Days Payable of 29.89 is 50.1% 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 AMIA Co and its competitors. For the Chemicals industry, the median Days Payable is 59.87 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. AMIA Co's current Days Payable is 29.89, which is 15% below median its own 10-year median of 35.02. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is AMIA Co stock overvalued right now?
Based on GuruFocus' analysis, AMIA Co (TPE:8438) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$33.47, compared to a current price of NT$95.10 — trading 184.1% above its estimated fair value. The current Days Payable is 29.89, which is 15% below median its 10-year median of 35.02 and 50.1% below the Chemicals industry median of 59.87. AMIA Co's overall GF Score™ is 63/100 with 5 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 AMIA Co (TPE:8438), the current Days Payable is 29.89 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 AMIA Co (TPE:8438) Overvalued in 2026?

Based on GuruFocus' analysis, AMIA Co stock appears to be overvalued. The current stock price of NT$95.10 is trading 184.1% above its estimated GF Value™ of NT$33.47. GuruFocus considers AMIA Co to be Significantly Overvalued.

Key valuation signals for TPE:8438:

  • Days Payable: 29.89 (15% below median its 10-year median of 35.02)
  • GF Value™: NT$33.47 vs. price of NT$95.10 (184.1% above fair value)
  • GF Score™: 63/100 with 5 warning signs
  • Industry Position: 50.1% below the Chemicals median (#1236 of 1551)

No single metric tells the full story. See the TPE:8438 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


AMIA Co Business Description

Address No.19, Dagong Road, Dayuan District, Taoyuan, TWN
AMIA Co Ltd is a Taiwan-based company engaged in the processing, manufacturing, trading, and recycling of various industrial chemicals. The Company sells PCB chemical products and green products such as copper sulphate, with sales revenue as a key performance indicator. It operates across Taiwan, Asia, Oceania, Africa, and the Americas, with the majority of its revenue generated from Asia.
63GF Score

Get the complete analysis for TPE:8438

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

NT$95.10
Price
NT$33.47
GF Value