New Palace International Co (TPE:8940) Days Payable: 36.68 (As of Dec. 2025) — 34% Below Median


TPE:8940 New Palace International Co Ltd TPE:8940
77 GF Score
Price NT$16.65
GF Value NT$25.28
Valuation Possible Value Trap
! 4 Warning Signs
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What is New Palace International Co Days Payable?

New Palace International Co TPE:8940 +1.22% 77 Days Payable is 36.68 as of Dec. 2025, which is 34% below its 10-year median of 55.42. GuruFocus rates TPE:8940 with a GF Score™ of 77/100 and a GF Value™ of NT$25.28 (Possible Value Trap). The stock has 4 warning signs investors should review. Among 354 Restaurants companies, New Palace International Co ranks better than 59.32% on this metric.

New Palace International Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$93 Mil. New Palace International Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$231 Mil. Hence, New Palace International Co's Days Payable for the three months ended in Dec. 2025 was 36.68.

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

TPE:8940' s Days Payable Range Over the Past 10 Years
Min: 41.22   Med: 55.42   Max: 78.67
Current: 41.22

During the past 13 years, New Palace International Co's highest Days Payable was 78.67. The lowest was 41.22. And the median was 55.42.

TPE:8940's Days Payable is ranked better than
59.32% of 354 companies
in the Restaurants industry
Industry Median: 34.875 vs TPE:8940: 41.22

New Palace International Co's Days Payable declined from Dec. 2024 (40.97) to Dec. 2025 (36.68). It may suggest that New Palace International Co accelerated paying its suppliers.


New Palace International Co Days Payable Historical Data

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The historical data trend for New Palace International 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.

New Palace International Co Days Payable Chart

New Palace International 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 78.67 70.14 57.44 54.11 56.73

New Palace International 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 40.97 34.91 40.11 40.00 36.68

TPE:8940 vs MCD, SBUX, YUM: Days Payable Comparison

For the Restaurants subindustry, New Palace International 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.


New Palace International Co Days Payable vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, New Palace International Co's Days Payable distribution charts can be found below:

* The bar in red indicates where New Palace International Co's Days Payable falls into.


TPE:8940
77GF Score
New Palace International Co Ltd TPE:8940
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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New Palace International 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.

New Palace International 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
=( (124.572 + 126.588) / 2 ) / 808.032*365
=125.58 / 808.032*365
=56.73

New Palace International 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
=( (59.191 + 126.588) / 2 ) / 231.083*365 / 4
=92.8895 / 231.083*365 / 4
=36.68

* 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 36.68 mean?
New Palace International Co (TPE:8940) has a Days Payable of 36.68 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 New Palace International Co and its competitors. This is 34% below median its historical median of 55.42. Over the past decade, New Palace International Co's Days Payable has ranged from 41.22 to 78.67. According to the industry distribution chart, New Palace International Co ranks #144 out of 354 companies in the Restaurants industry, placing it in the top 40.7%.
Is New Palace International Co's Days Payable too high?
New Palace International Co's current Days Payable of 36.68 is 34% below median its 10-year median of 55.42. Over the past 10 years, this metric has ranged from a low of 41.22 to a high of 78.67. The Restaurants industry median Days Payable is 34.88. New Palace International Co's value of 36.68 is 5.2% above this industry median. Based on the distribution chart, New Palace International Co ranks #144 out of 354 companies in the Restaurants industry, which is above the industry midpoint. Overall, New Palace International Co has a GF Score™ of 77/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does New Palace International Co's Days Payable compare to MCD and SBUX?
According to the Restaurants industry distribution chart, New Palace International Co ranks #144 out of 354 companies for Days Payable. This puts New Palace International Co in the upper half of its industry. The industry median Days Payable is 34.88. New Palace International Co's value of 36.68 is 5.2% above this benchmark. Historically, New Palace International Co's own Days Payable has ranged from 41.22 to 78.67 over the past decade. While the company's 10-year median is 55.42 vs. the industry median of 34.88, New Palace International Co 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 Restaurants company?
The median Days Payable among Restaurants companies is 34.88, based on 354 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. New Palace International Co's current Days Payable of 36.68 is 5.2% 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 New Palace International Co and its competitors. For the Restaurants industry, the median Days Payable is 34.88 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. New Palace International Co's current Days Payable is 36.68, which is 34% below median its own 10-year median of 55.42. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is New Palace International Co stock overvalued right now?
Based on GuruFocus' analysis, New Palace International Co (TPE:8940) is currently considered Possible Value Trap. The stock's GF Value™ is NT$25.28, compared to a current price of NT$16.65 — trading 34.1% below its estimated fair value. The current Days Payable is 36.68, which is 34% below median its 10-year median of 55.42 and 5.2% above the Restaurants industry median of 34.88. New Palace International Co's overall GF Score™ is 77/100 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 New Palace International Co (TPE:8940), the current Days Payable is 36.68 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 New Palace International Co (TPE:8940) Overvalued in 2026?

Based on GuruFocus' analysis, New Palace International Co stock appears to be undervalued. The current stock price of NT$16.65 is trading 34.1% below its estimated GF Value™ of NT$25.28. GuruFocus considers New Palace International Co to be Possible Value Trap.

Key valuation signals for TPE:8940:

  • Days Payable: 36.68 (34% below median its 10-year median of 55.42)
  • GF Value™: NT$25.28 vs. price of NT$16.65 (34.1% below fair value)
  • GF Score™: 77/100 with 4 warning signs
  • Industry Position: 5.2% above the Restaurants median (#144 of 354)

No single metric tells the full story. See the TPE:8940 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


New Palace International Co Business Description

Address No. 456, Hanxi East Road, Section 1, East District, Taichang, TWN, 401
New Palace International Co Ltd is a Taiwan-based company engaged in the catering industry. Its products and services include the provision of traditional catering services, banquets, and buffets. The company generates the majority of its revenue from Chinese banquet catering, and a small portion of revenue is derived from Other catering services.
77GF Score

Get the complete analysis for TPE:8940

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

NT$16.65
Price
NT$25.28
GF Value