Rectron (TPE:2302) Accounts Payable: NT$148.4 Mil (As of Dec. 2025)

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TPE:2302 Rectron Ltd TPE:2302
64 GF Score
Price NT$40.30
GF Value NT$19.49
Valuation Significantly Overvalued
! 5 Warning Signs
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What is Rectron Accounts Payable?

Rectron TPE:2302 -9.84% 64 Accounts Payable is NT$148.4 Mil as of Dec. 2025. GuruFocus rates TPE:2302 with a GF Score™ of 64/100 and a GF Value™ of NT$19.49 (Significantly Overvalued). The stock has 5 warning signs investors should review.

Rectron's Accounts Payable for the quarter that ended in Dec. 2025 was NT$148.4 Mil.

Rectron's quarterly Accounts Payable declined from Jun. 2025 (NT$148.3 Mil) to Sep. 2025 (NT$143.7 Mil) but then increased from Sep. 2025 (NT$143.7 Mil) to Dec. 2025 (NT$148.4 Mil).

Rectron's annual Accounts Payable increased from Dec. 2023 (NT$75.7 Mil) to Dec. 2024 (NT$131.4 Mil) and increased from Dec. 2024 (NT$131.4 Mil) to Dec. 2025 (NT$148.4 Mil).

Rectron Accounts Payable Historical Data

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The historical data trend for Rectron'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.

Rectron Accounts Payable Chart

Rectron 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 111.29 129.54 75.70 131.35 148.37

Rectron 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 131.35 136.39 148.34 143.65 148.37
TPE:2302
64GF Score
Rectron Ltd TPE:2302
Accounts Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Rectron 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$148.4 Mil mean?
Rectron (TPE:2302) has a Accounts Payable of NT$148.4 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 Rectron and its competitors.
Is Rectron's Accounts Payable too high?
Rectron's current Accounts Payable is NT$148.4 Mil. Overall, Rectron has a GF Score™ of 64/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Rectron's Accounts Payable compare to AMAT and LRCX?
Rectron's Accounts Payable of NT$148.4 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 Rectron and its competitors. Rectron's current Accounts Payable is NT$148.4 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Rectron stock overvalued right now?
Based on GuruFocus' analysis, Rectron (TPE:2302) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$19.49, compared to a current price of NT$40.30 — trading 106.8% above its estimated fair value. The current Accounts Payable is NT$148.4 Mil. Rectron's overall GF Score™ is 64/100 with 5 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 Rectron (TPE:2302), the current Accounts Payable is NT$148.4 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 Rectron (TPE:2302) Overvalued in 2026?

Based on GuruFocus' analysis, Rectron stock appears to be overvalued. The current stock price of NT$40.30 is trading 106.8% above its estimated GF Value™ of NT$19.49. GuruFocus considers Rectron to be Significantly Overvalued.

Key valuation signals for TPE:2302:

  • Accounts Payable: NT$148.4 Mil
  • GF Value™: NT$19.49 vs. price of NT$40.30 (106.8% above fair value)
  • GF Score™: 64/100 with 5 warning signs

No single metric tells the full story. See the TPE:2302 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Rectron Business Description

Address No. 71, Zhongshan Road, Tucheng District, New Taipei City, TWN
Rectron Ltd is engaged in manufacturing and distributing silicon rectifiers and semiconductor components, rental and sale of real estate, trading of wines, and manufacturing and sale of medical equipment. The Group's reportable segments are: Electronics, Real Estate Investment, Medical Equipment, and Wine Trading. The majority of its revenue is generated from the Electronics segment, which is engaged in the manufacturing and sales of various rectifiers and other semiconductor components such as rectifier diodes, ESD Diodes, high-efficiency diodes, fast recovery diodes, bridge rectifiers, and transient voltage suppressors, among others. Geographically, the Group generates maximum revenue from China, followed by the Americas, Taiwan, Europe, and other regions.
64GF Score

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

NT$40.30
Price
NT$19.49
GF Value