Holiday Entertainment CoTPE:9943 +0.94%86 Days Payable is 20.84 as of Dec. 2025, which is 25% below its 10-year median of 27.93. GuruFocus rates TPE:9943 with a GF Score™ of 86/100 and a GF Value™ of NT$86.06 (Possible Value Trap). The stock has 3 warning signs investors should review. Among 780 Travel & Leisure companies, Holiday Entertainment Co ranks worse than 79.49% on this metric.
* 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.
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.
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
* 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 (TPE:9943) has a Days Payable of 20.84 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 Holiday Entertainment Co and its competitors. This is 25% below median its historical median of 27.93. Over the past decade, Holiday Entertainment Co's Days Payable has ranged from 21.72 to 29.88. According to the industry distribution chart, Holiday Entertainment Co ranks #620 out of 780 companies in the Travel & Leisure industry, placing it in the top 79.5%.
Is Holiday Entertainment Co's Days Payable too high?
Holiday Entertainment Co's current Days Payable of 20.84 is 25% below median its 10-year median of 27.93. Over the past 10 years, this metric has ranged from a low of 21.72 to a high of 29.88. The Travel & Leisure industry median Days Payable is 57.05. Holiday Entertainment Co's value of 20.84 is 63.5% below this industry median. Based on the distribution chart, Holiday Entertainment Co ranks #620 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 86/100 and is considered Possible Value Trap, 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 #620 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 57.05. Holiday Entertainment Co's value of 20.84 is 63.5% below this benchmark. Historically, Holiday Entertainment Co's own Days Payable has ranged from 21.72 to 29.88 over the past decade. While the company's 10-year median is 27.93 vs. the industry median of 57.05, 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 57.05, 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 20.84 is 63.5% 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 Holiday Entertainment Co and its competitors. For the Travel & Leisure industry, the median Days Payable is 57.05 — 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 20.84, which is 25% 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 Possible Value Trap. The stock's GF Value™ is NT$86.06, compared to a current price of NT$53.90 — trading 37.4% below its estimated fair value. The current Days Payable is 20.84, which is 25% below median its 10-year median of 27.93 and 63.5% below the Travel & Leisure industry median of 57.05. Holiday Entertainment Co's overall GF Score™ is 86/100 with 3 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 Holiday Entertainment Co (TPE:9943), the current Days Payable is 20.84 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 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$53.90 is trading 37.4% below its estimated GF Value™ of NT$86.06.
GuruFocus considers Holiday Entertainment Co to be Possible Value Trap.
Key valuation signals for TPE:9943:
Days Payable: 20.84 (25% below median its 10-year median of 27.93)
GF Value™: NT$86.06 vs. price of NT$53.90 (37.4% below fair value)
Industry Position: 63.5% below the Travel & Leisure median (#620 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 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.
86GF Score
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