National Petroleum CoTPE:9937 +0.55%78 Days Payable is 31.36 as of Dec. 2025, which is 6% below its 10-year median of 33.23. GuruFocus rates TPE:9937 with a GF Score™ of 78/100 and a GF Value™ of NT$59.39 (Fairly Valued). The stock has 4 warning signs investors should review. Among 1,097 Retail - Cyclical companies, National Petroleum Co ranks worse than 71.56% on this metric.
National Petroleum Co Days Payable Historical Data
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The historical data trend for National Petroleum 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.
TPE:9937 vs CASY, WSM, DKS: Days Payable Comparison
For the Specialty Retail subindustry, National Petroleum 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.
National Petroleum Co Days Payable vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, National Petroleum Co's Days Payable distribution charts can be found below:
* The bar in red indicates where National Petroleum Co'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.
National Petroleum Co'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.
National Petroleum Co (TPE:9937) has a Days Payable of 31.36 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 National Petroleum Co and its competitors. This is near median its historical median of 33.23. Over the past decade, National Petroleum Co's Days Payable has ranged from 31.11 to 37.55. According to the industry distribution chart, National Petroleum Co ranks #785 out of 1097 companies in the Retail - Cyclical industry, placing it in the top 71.6%.
Is National Petroleum Co's Days Payable too high?
National Petroleum Co's current Days Payable of 31.36 is near median its 10-year median of 33.23. Over the past 10 years, this metric has ranged from a low of 31.11 to a high of 37.55. The Retail - Cyclical industry median Days Payable is 51.85. National Petroleum Co's value of 31.36 is 39.5% below this industry median. Based on the distribution chart, National Petroleum Co ranks #785 out of 1097 companies in the Retail - Cyclical industry, which is below the industry midpoint. Overall, National Petroleum Co has a GF Score™ of 78/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does National Petroleum Co's Days Payable compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, National Petroleum Co ranks #785 out of 1097 companies for Days Payable. This places National Petroleum Co in the lower half of its industry. The industry median Days Payable is 51.85. National Petroleum Co's value of 31.36 is 39.5% below this benchmark. Historically, National Petroleum Co's own Days Payable has ranged from 31.11 to 37.55 over the past decade. While the company's 10-year median is 33.23 vs. the industry median of 51.85, National Petroleum 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 Retail - Cyclical company?
The median Days Payable among Retail - Cyclical companies is 51.85, based on 1,097 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. National Petroleum Co's current Days Payable of 31.36 is 39.5% 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 National Petroleum Co and its competitors. For the Retail - Cyclical industry, the median Days Payable is 51.85 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. National Petroleum Co's current Days Payable is 31.36, which is near median its own 10-year median of 33.23. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is National Petroleum Co stock overvalued right now?
Based on GuruFocus' analysis, National Petroleum Co (TPE:9937) is currently considered Fairly Valued. The stock's GF Value™ is NT$59.39, compared to a current price of NT$55.30 — trading 6.9% below its estimated fair value. The current Days Payable is 31.36, which is near median its 10-year median of 33.23 and 39.5% below the Retail - Cyclical industry median of 51.85. National Petroleum Co's overall GF Score™ is 78/100 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 National Petroleum Co (TPE:9937), the current Days Payable is 31.36 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 National Petroleum Co (TPE:9937) Overvalued in 2026?
Based on GuruFocus' analysis, National Petroleum Co stock appears to be undervalued.
The current stock price of NT$55.30 is trading 6.9% below its estimated GF Value™ of NT$59.39.
GuruFocus considers National Petroleum Co to be Fairly Valued.
Key valuation signals for TPE:9937:
Days Payable: 31.36 (near median its 10-year median of 33.23)
GF Value™: NT$59.39 vs. price of NT$55.30 (6.9% below fair value)
Industry Position: 39.5% below the Retail - Cyclical median (#785 of 1097)
No single metric tells the full story. See the TPE:9937 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
National Petroleum Co Ltd is engaged in providing and selling gasoline, diesel, and lubricant, as well as car washing services. The main revenue of the Group is generated from the sales of refined petroleum products supplied and sold through the Group's gas stations. The sales targets are mainly consumers at gas stations.
78GF Score
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