Shian Yih Electronic Industry Co (ROCO:3531) Accounts Payable: NT$203 Mil (As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

ROCO:3531 Shian Yih Electronic Industry Co Ltd ROCO:3531
68 GF Score
Price NT$22.80
GF Value NT$18.19
Valuation Modestly Overvalued
! 6 Warning Signs
View Full Analysis

What is Shian Yih Electronic Industry Co Accounts Payable?

Shian Yih Electronic Industry Co ROCO:3531 68 Accounts Payable is NT$203 Mil as of Dec. 2025. GuruFocus rates ROCO:3531 with a GF Score™ of 68/100 and a GF Value™ of NT$18.19 (Modestly Overvalued). The stock has 6 warning signs investors should review.

Shian Yih Electronic Industry Co's Accounts Payable for the quarter that ended in Dec. 2025 was NT$203 Mil.

Shian Yih Electronic Industry Co's quarterly Accounts Payable declined from Jun. 2025 (NT$198 Mil) to Sep. 2025 (NT$166 Mil) but then increased from Sep. 2025 (NT$166 Mil) to Dec. 2025 (NT$203 Mil).

Shian Yih Electronic Industry Co's annual Accounts Payable declined from Dec. 2023 (NT$357 Mil) to Dec. 2024 (NT$272 Mil) and declined from Dec. 2024 (NT$272 Mil) to Dec. 2025 (NT$203 Mil).

Shian Yih Electronic Industry Co Accounts Payable Related Terms

Shian Yih Electronic Industry Co Accounts Payable Historical Data

* Premium members only.

The historical data trend for Shian Yih Electronic Industry Co's Accounts 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.

Shian Yih Electronic Industry Co Accounts Payable Chart

Shian Yih Electronic Industry Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 409.49 329.43 357.12 271.58 203.18

Shian Yih Electronic Industry Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Accounts 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 271.58 244.41 197.54 165.75 203.18
ROCO:3531
68GF Score
Shian Yih Electronic Industry Co Ltd ROCO:3531
Accounts Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Shian Yih Electronic Industry Co Accounts Payable Calculation

Accounts Payable represents any money that a company owes its suppliers for goods and services purchased on credit and is expected to pay within the next year or operating cycle.

Frequently Asked Questions Learn more about Accounts Payable →
What does a Accounts Payable of NT$203 Mil mean?
Shian Yih Electronic Industry Co (ROCO:3531) has a Accounts Payable of NT$203 Mil as of Dec. 2025. Accounts Payable is any money that a company owes for goods and services purchased on credit and is expected to pay within the next year. View historical data on Shian Yih Electronic Industry Co and its competitors.
Is Shian Yih Electronic Industry Co's Accounts Payable too high?
Shian Yih Electronic Industry Co's current Accounts Payable is NT$203 Mil. Overall, Shian Yih Electronic Industry Co has a GF Score™ of 68/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Shian Yih Electronic Industry Co's Accounts Payable compare to NVDA and AVGO?
Shian Yih Electronic Industry Co's Accounts Payable of NT$203 Mil can be compared against companies in the Semiconductors industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Payable for a Semiconductors company?
A good Accounts Payable depends on the Semiconductors industry context. However, Accounts Payable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Accounts Payable mean?
A high Accounts Payable can signal that a stock is expensive relative to its fundamentals. Accounts Payable is any money that a company owes for goods and services purchased on credit and is expected to pay within the next year. View historical data on Shian Yih Electronic Industry Co and its competitors. Shian Yih Electronic Industry Co's current Accounts Payable is NT$203 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shian Yih Electronic Industry Co stock overvalued right now?
Based on GuruFocus' analysis, Shian Yih Electronic Industry Co (ROCO:3531) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$18.19, compared to a current price of NT$22.80 — trading 25.3% above its estimated fair value. The current Accounts Payable is NT$203 Mil. Shian Yih Electronic Industry Co's overall GF Score™ is 68/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Payable calculated?
Accounts Payable is calculated from a company's financial statements. For Shian Yih Electronic Industry Co (ROCO:3531), the current Accounts Payable is NT$203 Mil 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 Shian Yih Electronic Industry Co (ROCO:3531) Overvalued in 2026?

Based on GuruFocus' analysis, Shian Yih Electronic Industry Co stock appears to be overvalued. The current stock price of NT$22.80 is trading 25.3% above its estimated GF Value™ of NT$18.19. GuruFocus considers Shian Yih Electronic Industry Co to be Modestly Overvalued.

Key valuation signals for ROCO:3531:

  • Accounts Payable: NT$203 Mil
  • GF Value™: NT$18.19 vs. price of NT$22.80 (25.3% above fair value)
  • GF Score™: 68/100 with 6 warning signs

No single metric tells the full story. See the ROCO:3531 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Shian Yih Electronic Industry Co Business Description

Address No. 22, Industry 24th Road, Taichung Industrial Park, Taichung, TWN
Shian Yih Electronic Industry Co Ltd manufactures small to medium-sized LED backlight modules in Taiwan. Its products are applied in liquid crystal displays (LCDs), notebook computers, LCD televisions, digital cameras, personal digital assistants (PDAs), and mobile phones. Its products comprise small to medium-sized LED backlight modules, motorcycle and vehicle LED headlight modules, LED packaging & sales (IR, light emitting diode, PT), mold design and fabrication, and plastic injection molding. The companies reportable segment is the Backlight Module Segment. The back light module segment principally engages in the manufacture and sale of products related to back light modules.
68GF Score

Get the complete analysis for ROCO:3531

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

NT$22.80
Price
NT$18.19
GF Value