Visual Photonics Epitaxy Co (TPE:2455) Accounts Payable: NT$362 Mil (As of Mar. 2026)

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.

TPE:2455 Visual Photonics Epitaxy Co Ltd TPE:2455
78 GF Score
Price NT$326.50
GF Value NT$196.95
Valuation Significantly Overvalued
! 4 Warning Signs
View Full Analysis

What is Visual Photonics Epitaxy Co Accounts Payable?

Visual Photonics Epitaxy Co TPE:2455 -1.95% 78 Accounts Payable is NT$362 Mil as of Mar. 2026. GuruFocus rates TPE:2455 with a GF Score™ of 78/100 and a GF Value™ of NT$196.95 (Significantly Overvalued). The stock has 4 warning signs investors should review.

Visual Photonics Epitaxy Co's Accounts Payable for the quarter that ended in Mar. 2026 was NT$362 Mil.

Visual Photonics Epitaxy Co's quarterly Accounts Payable declined from Sep. 2025 (NT$526 Mil) to Dec. 2025 (NT$392 Mil) and declined from Dec. 2025 (NT$392 Mil) to Mar. 2026 (NT$362 Mil).

Visual Photonics Epitaxy Co's annual Accounts Payable declined from Dec. 2023 (NT$397 Mil) to Dec. 2024 (NT$337 Mil) but then increased from Dec. 2024 (NT$337 Mil) to Dec. 2025 (NT$392 Mil).

Visual Photonics Epitaxy Co Accounts Payable Related Terms

Visual Photonics Epitaxy Co Accounts Payable Historical Data

* Premium members only.

The historical data trend for Visual Photonics Epitaxy 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.

Visual Photonics Epitaxy Co Accounts Payable Chart

Visual Photonics Epitaxy 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 372.49 175.97 397.19 336.88 391.61

Visual Photonics Epitaxy Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 316.47 323.19 526.46 391.61 362.26
TPE:2455
78GF Score
Visual Photonics Epitaxy Co Ltd TPE:2455
Accounts Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Visual Photonics Epitaxy 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$362 Mil mean?
Visual Photonics Epitaxy Co (TPE:2455) has a Accounts Payable of NT$362 Mil as of Mar. 2026. 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 Visual Photonics Epitaxy Co and its competitors.
Is Visual Photonics Epitaxy Co's Accounts Payable too high?
Visual Photonics Epitaxy Co's current Accounts Payable is NT$362 Mil. Overall, Visual Photonics Epitaxy Co has a GF Score™ of 78/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Visual Photonics Epitaxy Co's Accounts Payable compare to AMAT and LRCX?
Visual Photonics Epitaxy Co's Accounts Payable of NT$362 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 Visual Photonics Epitaxy Co and its competitors. Visual Photonics Epitaxy Co's current Accounts Payable is NT$362 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Visual Photonics Epitaxy Co stock overvalued right now?
Based on GuruFocus' analysis, Visual Photonics Epitaxy Co (TPE:2455) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$196.95, compared to a current price of NT$326.50 — trading 65.8% above its estimated fair value. The current Accounts Payable is NT$362 Mil. Visual Photonics Epitaxy 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 Accounts Payable calculated?
Accounts Payable is calculated from a company's financial statements. For Visual Photonics Epitaxy Co (TPE:2455), the current Accounts Payable is NT$362 Mil as of Mar. 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 Visual Photonics Epitaxy Co (TPE:2455) Overvalued in 2026?

Based on GuruFocus' analysis, Visual Photonics Epitaxy Co stock appears to be overvalued. The current stock price of NT$326.50 is trading 65.8% above its estimated GF Value™ of NT$196.95. GuruFocus considers Visual Photonics Epitaxy Co to be Significantly Overvalued.

Key valuation signals for TPE:2455:

  • Accounts Payable: NT$362 Mil
  • GF Value™: NT$196.95 vs. price of NT$326.50 (65.8% above fair value)
  • GF Score™: 78/100 with 4 warning signs

No single metric tells the full story. See the TPE:2455 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Visual Photonics Epitaxy Co Business Description

Address Gongye 1st Road, No. 16, Pingzhen Industrial Zone, Pingzhen District, Taoyuan, TWN, 324
Visual Photonics Epitaxy Co Ltd is a Taiwan-based company that is principally engaged in developing, producing, and marketing of optoelectronic semiconductors epitaxy, optoelectronic components products. The company's products are used to provide solutions for wireless communications, optical fiber communications, and solar cell applications. Its products consist of GaAs Heterojunction Bipolar Transistor epi wafer, Low turn-on voltage gaAsSb HBT epi wafers, High-voltage gaAs HBT epi wafer, and InP HBT epi wafers, and others.
78GF Score

Get the complete analysis for TPE:2455

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

NT$326.50
Price
NT$196.95
GF Value