Taiwan CogenerationTPE:8926 +2.74%73 Days Payable is 228.88 as of Dec. 2025, which is 44% above its 10-year median of 158.90. GuruFocus rates TPE:8926 with a GF Score™ of 73/100 and a GF Value™ of NT$43.35 (Significantly Overvalued). The stock has 12 warning signs investors should review. Among 1,709 Construction companies, Taiwan Cogeneration ranks better than 85.49% on this metric.
The historical rank and industry rank for Taiwan Cogeneration's Days Payable or its related term are showing as below:
TPE:8926'
s Days Payable Range Over the Past 10 Years
Min: 60.08 Med: 158.9 Max: 309.73
Current: 249.93
During the past 13 years, Taiwan Cogeneration's highest Days Payable was 309.73. The lowest was 60.08. And the median was 158.90.
TPE:8926's Days Payable is ranked better than 85.49% of 1709
companies
in the Construction industry
Industry Median: 76.72
vs TPE:8926: 249.93
Taiwan Cogeneration's Days Payable
increased
from Dec. 2024 (177.92) to Dec. 2025 (228.88).
It may suggest that Taiwan Cogenerationdelayed paying its suppliers.
Taiwan Cogeneration Days Payable Related Terms
Taiwan Cogeneration Days Payable Historical Data
* Premium members only.
The historical data trend for Taiwan Cogeneration'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.
TPE:8926 vs PWR, FIX, EME: Days Payable Comparison
For the Engineering & Construction subindustry, Taiwan Cogeneration'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.
Taiwan Cogeneration Days Payable vs Construction Industry
For the Construction industry and Industrials sector, Taiwan Cogeneration's Days Payable distribution charts can be found below:
* The bar in red indicates where Taiwan Cogeneration's Days Payable falls into.
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.
Taiwan Cogeneration's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
Taiwan Cogeneration (TPE:8926) has a Days Payable of 228.88 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 Taiwan Cogeneration and its competitors. This is 44% above median its historical median of 158.90. Over the past decade, Taiwan Cogeneration's Days Payable has ranged from 60.08 to 309.73. According to the industry distribution chart, Taiwan Cogeneration ranks #248 out of 1709 companies in the Construction industry, placing it in the top 14.5%.
Is Taiwan Cogeneration's Days Payable too high?
Taiwan Cogeneration's current Days Payable of 228.88 is 44% above median its 10-year median of 158.90. Over the past 10 years, this metric has ranged from a low of 60.08 to a high of 309.73. The Construction industry median Days Payable is 76.72. Taiwan Cogeneration's value of 228.88 is 198.3% above this industry median. Based on the distribution chart, Taiwan Cogeneration ranks #248 out of 1709 companies in the Construction industry, which is in the top quartile — a strong position relative to peers. Overall, Taiwan Cogeneration has a GF Score™ of 73/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Taiwan Cogeneration's Days Payable compare to PWR and FIX?
According to the Construction industry distribution chart, Taiwan Cogeneration ranks #248 out of 1709 companies for Days Payable. This places Taiwan Cogeneration in the top 15% of its industry — outperforming the majority of peers. The industry median Days Payable is 76.72. Taiwan Cogeneration's value of 228.88 is 198.3% above this benchmark. Historically, Taiwan Cogeneration's own Days Payable has ranged from 60.08 to 309.73 over the past decade. While the company's 10-year median is 158.90 vs. the industry median of 76.72, Taiwan Cogeneration has consistently been above 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 Construction company?
The median Days Payable among Construction companies is 76.72, based on 1,709 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. Taiwan Cogeneration's current Days Payable of 228.88 is 198.3% above 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 Taiwan Cogeneration and its competitors. For the Construction industry, the median Days Payable is 76.72 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Taiwan Cogeneration's current Days Payable is 228.88, which is 44% above median its own 10-year median of 158.90. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Taiwan Cogeneration stock overvalued right now?
Based on GuruFocus' analysis, Taiwan Cogeneration (TPE:8926) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$43.35, compared to a current price of NT$75.00 — trading 73% above its estimated fair value. The current Days Payable is 228.88, which is 44% above median its 10-year median of 158.90 and 198.3% above the Construction industry median of 76.72. Taiwan Cogeneration's overall GF Score™ is 73/100 with 12 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 Taiwan Cogeneration (TPE:8926), the current Days Payable is 228.88 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 Taiwan Cogeneration (TPE:8926) Overvalued in 2026?
Based on GuruFocus' analysis, Taiwan Cogeneration stock appears to be overvalued.
The current stock price of NT$75.00 is trading 73% above its estimated GF Value™ of NT$43.35.
GuruFocus considers Taiwan Cogeneration to be Significantly Overvalued.
Key valuation signals for TPE:8926:
Days Payable: 228.88 (44% above median its 10-year median of 158.90)
GF Value™: NT$43.35 vs. price of NT$75.00 (73% above fair value)
Industry Position: 198.3% above the Construction median (#248 of 1709)
No single metric tells the full story. See the TPE:8926 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Taiwan Cogeneration Corp is engaged in engineering, planning, design, procurement, installation, construction and financial planning of cogeneration systems, environmental protection and fuel procurement for cogeneration systems and related businesses. The Corporation also operates and manages cogeneration plants, provides research and development, technical and consultation services related to cogeneration, and manufactures, assembles, sells, leases, installs and repairs cogeneration equipment. In addition, it invests in cogeneration plants, trades related equipment, engages in power generation businesses other than utility, and performs electric equipment installation. Its revenues are generated from sales from cogeneration plants and revenue from consulting and construction services.
73GF Score
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