Holiday Entertainment Co (TPE:9943) Days Payable: 18.22 (As of Jun. 2026) — 35% Below Median

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TPE:9943 Holiday Entertainment Co Ltd TPE:9943
88 GF Score
Price NT$51.60
GF Value NT$64.88
Valuation Modestly Undervalued
! 1 Warning Sign
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What is Holiday Entertainment Co Days Payable?

Holiday Entertainment Co TPE:9943 +0.78% 88 Days Payable is 18.22 as of Jun. 2026, which is 35% below its 10-year median of 27.93. GuruFocus rates TPE:9943 with a GF Score™ of 88/100 and a GF Value™ of NT$64.88 (Modestly Undervalued). The stock has 1 warning sign investors should review. Among 780 Travel & Leisure companies, Holiday Entertainment Co ranks worse than 82.44% on this metric.

Holiday Entertainment Co's average Accounts Payable for the three months ended in Jun. 2026 was NT$56 Mil. Holiday Entertainment Co's Cost of Goods Sold for the three months ended in Jun. 2026 was NT$281 Mil. Hence, Holiday Entertainment Co's Days Payable for the three months ended in Jun. 2026 was 18.22.

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

TPE:9943' s Days Payable Range Over the Past 10 Years
Min: 19.04   Med: 27.93   Max: 29.88
Current: 19.04

During the past 13 years, Holiday Entertainment Co's highest Days Payable was 29.88. The lowest was 19.04. And the median was 27.93.

TPE:9943's Days Payable is ranked worse than
82.44% of 780 companies
in the Travel & Leisure industry
Industry Median: 56.39 vs TPE:9943: 19.04

Holiday Entertainment Co's Days Payable declined from Jun. 2025 (23.46) to Jun. 2026 (18.22). It may suggest that Holiday Entertainment Co accelerated paying its suppliers.


Holiday Entertainment Co Days Payable Historical Data

* Premium members only.

The historical data trend for Holiday Entertainment 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.

Holiday Entertainment Co Days Payable Chart

Holiday Entertainment 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 0.00 29.88 28.74 27.12 22.96

Holiday Entertainment Co Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 23.46 17.93 20.84 19.67 18.22

TPE:9943 vs AS, HAS, LTH: Days Payable Comparison

For the Leisure subindustry, Holiday Entertainment 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.


Holiday Entertainment Co Days Payable vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Holiday Entertainment Co's Days Payable distribution charts can be found below:

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


TPE:9943
88GF Score
Holiday Entertainment Co Ltd TPE:9943
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Holiday Entertainment 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.

Holiday Entertainment 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
=( (82.389 + 68.315) / 2 ) / 1197.684*365
=75.352 / 1197.684*365
=22.96

Holiday Entertainment Co's Days Payable for the quarter that ended in Jun. 2026 is calculated as:

Days Payable (Q: Jun. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Mar. 2026 ) + Accounts Payable (Q: Jun. 2026 )) / count ) / Cost of Goods Sold (Q: Jun. 2026 )*Days in Period
=( (58.849 + 53.482) / 2 ) / 281.265*365 / 4
=56.1655 / 281.265*365 / 4
=18.22

* 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 18.22 mean?
Holiday Entertainment Co (TPE:9943) has a Days Payable of 18.22 as of Jun. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Holiday Entertainment Co and its competitors. This is 35% below median its historical median of 27.93. Over the past decade, Holiday Entertainment Co's Days Payable has ranged from 19.04 to 29.88. According to the industry distribution chart, Holiday Entertainment Co ranks #643 out of 780 companies in the Travel & Leisure industry, placing it in the top 82.4%.
Is Holiday Entertainment Co's Days Payable too high?
Holiday Entertainment Co's current Days Payable of 18.22 is 35% below median its 10-year median of 27.93. Over the past 10 years, this metric has ranged from a low of 19.04 to a high of 29.88. The Travel & Leisure industry median Days Payable is 56.39. Holiday Entertainment Co's value of 18.22 is 67.7% below this industry median. Based on the distribution chart, Holiday Entertainment Co ranks #643 out of 780 companies in the Travel & Leisure industry, which is in the bottom quartile relative to peers. Overall, Holiday Entertainment Co has a GF Score™ of 88/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Holiday Entertainment Co's Days Payable compare to AS and HAS?
According to the Travel & Leisure industry distribution chart, Holiday Entertainment Co ranks #643 out of 780 companies for Days Payable. This places Holiday Entertainment Co in the lower half of its industry. The industry median Days Payable is 56.39. Holiday Entertainment Co's value of 18.22 is 67.7% below this benchmark. Historically, Holiday Entertainment Co's own Days Payable has ranged from 19.04 to 29.88 over the past decade. While the company's 10-year median is 27.93 vs. the industry median of 56.39, Holiday Entertainment 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 Travel & Leisure company?
The median Days Payable among Travel & Leisure companies is 56.39, based on 780 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. Holiday Entertainment Co's current Days Payable of 18.22 is 67.7% 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 Holiday Entertainment Co and its competitors. For the Travel & Leisure industry, the median Days Payable is 56.39 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Holiday Entertainment Co's current Days Payable is 18.22, which is 35% below median its own 10-year median of 27.93. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Holiday Entertainment Co stock overvalued right now?
Based on GuruFocus' analysis, Holiday Entertainment Co (TPE:9943) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$64.88, compared to a current price of NT$51.60 — trading 20.5% below its estimated fair value. The current Days Payable is 18.22, which is 35% below median its 10-year median of 27.93 and 67.7% below the Travel & Leisure industry median of 56.39. Holiday Entertainment Co's overall GF Score™ is 88/100 with 1 warning sign 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 Holiday Entertainment Co (TPE:9943), the current Days Payable is 18.22 as of Jun. 2026. 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 Holiday Entertainment Co (TPE:9943) Overvalued in 2026?

Based on GuruFocus' analysis, Holiday Entertainment Co stock appears to be undervalued. The current stock price of NT$51.60 is trading 20.5% below its estimated GF Value™ of NT$64.88. GuruFocus considers Holiday Entertainment Co to be Modestly Undervalued.

Key valuation signals for TPE:9943:

  • Days Payable: 18.22 (35% below median its 10-year median of 27.93)
  • GF Value™: NT$64.88 vs. price of NT$51.60 (20.5% below fair value)
  • GF Score™: 88/100 with 1 warning sign
  • Industry Position: 67.7% below the Travel & Leisure median (#643 of 780)

No single metric tells the full story. See the TPE:9943 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Holiday Entertainment Co Business Description

Address Section 5, Zhongxiao East Road, 4th Floor, No. 293, Xinyi District, Taipei, TWN, 293
Holiday Entertainment Co Ltd is mainly engaged in providing audio-visual and singing equipment, along with operating audiovisual and karaoke facilities and related restaurants. The company is involved in the trading of audio-visual equipment and supplies, as well as publishing audio tapes and records, and conducting performing arts activities. In addition, it undertakes advertising operations. The business operates through two reportable segments: Audiovisual and Singing Equipment, and Copy and Royalty Business, with the majority of its revenue generated from the Audiovisual and Singing Equipment segment.
88GF Score

Get the complete analysis for TPE:9943

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

NT$51.60
Price
NT$64.88
GF Value