Ton Yi Industrial (TPE:9907) Days Payable: 22.34 (As of Dec. 2025) — 43% Above Median


TPE:9907 Ton Yi Industrial Corp TPE:9907
89 GF Score
Price NT$15.45
GF Value NT$19.54
Valuation Modestly Undervalued
! 2 Warning Signs
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What is Ton Yi Industrial Days Payable?

Ton Yi Industrial TPE:9907 +1.98% 89 Days Payable is 22.34 as of Dec. 2025, which is 43% above its 10-year median of 15.66. GuruFocus rates TPE:9907 with a GF Score™ of 89/100 and a GF Value™ of NT$19.54 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 378 Packaging & Containers companies, Ton Yi Industrial ranks worse than 91.27% on this metric.

Ton Yi Industrial's average Accounts Payable for the three months ended in Dec. 2025 was NT$2,086 Mil. Ton Yi Industrial's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$8,520 Mil. Hence, Ton Yi Industrial's Days Payable for the three months ended in Dec. 2025 was 22.34.

The historical rank and industry rank for Ton Yi Industrial's Days Payable or its related term are showing as below:

TPE:9907' s Days Payable Range Over the Past 10 Years
Min: 14.35   Med: 15.66   Max: 21.37
Current: 20.13

During the past 13 years, Ton Yi Industrial's highest Days Payable was 21.37. The lowest was 14.35. And the median was 15.66.

TPE:9907's Days Payable is ranked worse than
91.27% of 378 companies
in the Packaging & Containers industry
Industry Median: 57.265 vs TPE:9907: 20.13

Ton Yi Industrial's Days Payable increased from Dec. 2024 (20.96) to Dec. 2025 (22.34). It may suggest that Ton Yi Industrial delayed paying its suppliers.


Ton Yi Industrial Days Payable Historical Data

* Premium members only.

The historical data trend for Ton Yi Industrial'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.

Ton Yi Industrial Days Payable Chart

Ton Yi Industrial 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 14.54 15.55 17.66 17.75 21.37

Ton Yi Industrial 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 20.96 20.70 17.95 18.86 22.34

TPE:9907 vs SW, PKG, IP: Days Payable Comparison

For the Packaging & Containers subindustry, Ton Yi Industrial'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.


Ton Yi Industrial Days Payable vs Packaging & Containers Industry

For the Packaging & Containers industry and Consumer Cyclical sector, Ton Yi Industrial's Days Payable distribution charts can be found below:

* The bar in red indicates where Ton Yi Industrial's Days Payable falls into.


TPE:9907
89GF Score
Ton Yi Industrial Corp TPE:9907
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Ton Yi Industrial 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.

Ton Yi Industrial'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
=( (2334.67 + 2253.98) / 2 ) / 39186.43*365
=2294.325 / 39186.43*365
=21.37

Ton Yi Industrial'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
=( (1917.464 + 2253.98) / 2 ) / 8520.277*365 / 4
=2085.722 / 8520.277*365 / 4
=22.34

* 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 22.34 mean?
Ton Yi Industrial (TPE:9907) has a Days Payable of 22.34 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 Ton Yi Industrial and its competitors. This is 43% above median its historical median of 15.66. Over the past decade, Ton Yi Industrial's Days Payable has ranged from 14.35 to 21.37. According to the industry distribution chart, Ton Yi Industrial ranks #345 out of 378 companies in the Packaging & Containers industry, placing it in the top 91.3%.
Is Ton Yi Industrial's Days Payable too high?
Ton Yi Industrial's current Days Payable of 22.34 is 43% above median its 10-year median of 15.66. Over the past 10 years, this metric has ranged from a low of 14.35 to a high of 21.37. The Packaging & Containers industry median Days Payable is 57.27. Ton Yi Industrial's value of 22.34 is 61% below this industry median. Based on the distribution chart, Ton Yi Industrial ranks #345 out of 378 companies in the Packaging & Containers industry, which is in the bottom quartile relative to peers. Overall, Ton Yi Industrial has a GF Score™ of 89/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Ton Yi Industrial's Days Payable compare to SW and PKG?
According to the Packaging & Containers industry distribution chart, Ton Yi Industrial ranks #345 out of 378 companies for Days Payable. This places Ton Yi Industrial in the lower half of its industry. The industry median Days Payable is 57.27. Ton Yi Industrial's value of 22.34 is 61% below this benchmark. Historically, Ton Yi Industrial's own Days Payable has ranged from 14.35 to 21.37 over the past decade. While the company's 10-year median is 15.66 vs. the industry median of 57.27, Ton Yi Industrial 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 Packaging & Containers company?
The median Days Payable among Packaging & Containers companies is 57.27, based on 378 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. Ton Yi Industrial's current Days Payable of 22.34 is 61% 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 Ton Yi Industrial and its competitors. For the Packaging & Containers industry, the median Days Payable is 57.27 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Ton Yi Industrial's current Days Payable is 22.34, which is 43% above median its own 10-year median of 15.66. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ton Yi Industrial stock overvalued right now?
Based on GuruFocus' analysis, Ton Yi Industrial (TPE:9907) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$19.54, compared to a current price of NT$15.45 — trading 20.9% below its estimated fair value. The current Days Payable is 22.34, which is 43% above median its 10-year median of 15.66 and 61% below the Packaging & Containers industry median of 57.27. Ton Yi Industrial's overall GF Score™ is 89/100 with 2 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 Ton Yi Industrial (TPE:9907), the current Days Payable is 22.34 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 Ton Yi Industrial (TPE:9907) Overvalued in 2026?

Based on GuruFocus' analysis, Ton Yi Industrial stock appears to be undervalued. The current stock price of NT$15.45 is trading 20.9% below its estimated GF Value™ of NT$19.54. GuruFocus considers Ton Yi Industrial to be Modestly Undervalued.

Key valuation signals for TPE:9907:

  • Days Payable: 22.34 (43% above median its 10-year median of 15.66)
  • GF Value™: NT$19.54 vs. price of NT$15.45 (20.9% below fair value)
  • GF Score™: 89/100 with 2 warning signs
  • Industry Position: 61% below the Packaging & Containers median (#345 of 378)

No single metric tells the full story. See the TPE:9907 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Ton Yi Industrial Business Description

Address No. 837, Zhongzheng North Road, Yongkang District, Tainan City, TWN, 710002
Ton Yi Industrial Corp manufactures and sells a variety of packaging products. The company's primary product categories include cold rolled carbon steel, tin plates, tin cans, and polyethylene terephthalate (PET). Cold rolled carbon steel is sold to manufacturers of buckets, electric parts, steel tubes, and car parts. Tin plates are sold to manufacturers of nozzles, spouts, crown caps, and can liners. Tin cans are typically sold to the food industry, while PET is used to make plastic bottles, caps, and labels for the beverage industry. The company's segments include: Taiwan; Mainland China - tinplate products; Mainland China - plastic products; and Others.
89GF Score

Get the complete analysis for TPE:9907

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

NT$15.45
Price
NT$19.54
GF Value