Epiworld International Co (FRA:O5L) Days Payable: 81.38 (As of Dec. 2025) — 57% Above Median

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.

FRA:O5L Epiworld International Co Ltd FRA:O5L
25 GF Score
Price €12.80
! 2 Warning Signs
View Full Analysis

What is Epiworld International Co Days Payable?

Epiworld International Co FRA:O5L +10.82% 25 Days Payable is 81.38 as of Dec. 2025, which is 57% above its 10-year median of 51.98. GuruFocus rates FRA:O5L with a GF Score™ of 25/100. The stock has 2 warning signs investors should review. Among 1,007 Semiconductors companies, Epiworld International Co ranks better than 93.15% on this metric.

Epiworld International Co's average Accounts Payable for the three months ended in Dec. 2025 was €19.19 Mil. Epiworld International Co's Cost of Goods Sold for the three months ended in Dec. 2025 was €21.52 Mil. Hence, Epiworld International Co's Days Payable for the three months ended in Dec. 2025 was 81.38.

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

FRA:O5L' s Days Payable Range Over the Past 10 Years
Min: 23.28   Med: 51.98   Max: 244.27
Current: 244.27

During the past 4 years, Epiworld International Co's highest Days Payable was 244.27. The lowest was 23.28. And the median was 51.98.

FRA:O5L's Days Payable is ranked better than
93.15% of 1007 companies
in the Semiconductors industry
Industry Median: 54.95 vs FRA:O5L: 244.27

Epiworld International Co's Days Payable increased from Dec. 2023 (0.00) to Dec. 2025 (81.38). It may suggest that Epiworld International Co delayed paying its suppliers.


Epiworld International Co Days Payable Historical Data

* Premium members only.

The historical data trend for Epiworld International 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.

Epiworld International Co Days Payable Chart

Epiworld International Co Annual Data
Trend Dec22 Dec23 Dec24 Dec25
Days Payable
82.15 23.76 29.59 76.57

Epiworld International Co Quarterly Data
Dec22 Dec23 Dec24 May25 Sep25 Dec25
Days Payable Get a 7-Day Free Trial 0.00 39.76 0.00 0.00 81.38

FRA:O5L vs NVDA, AVGO, MU: Days Payable Comparison

For the Semiconductors subindustry, Epiworld International 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.


Epiworld International Co Days Payable vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Epiworld International Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Epiworld International Co's Days Payable falls into.


FRA:O5L
25GF Score
Epiworld International Co Ltd FRA:O5L
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Epiworld International 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.

Epiworld International 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
=( (9.429 + 19.843) / 2 ) / 69.771*365
=14.636 / 69.771*365
=76.57

Epiworld International Co's Days Payable for the quarter that ended in Dec. 2025 is calculated as:

Days Payable (Q: Dec. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Sep. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (18.534 + 19.843) / 2 ) / 21.515*365 / 4
=19.1885 / 21.515*365 / 4
=81.38

* 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 81.38 mean?
Epiworld International Co (FRA:O5L) has a Days Payable of 81.38 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 Epiworld International Co and its competitors. This is 57% above median its historical median of 51.98. Over the past decade, Epiworld International Co's Days Payable has ranged from 23.28 to 244.27. According to the industry distribution chart, Epiworld International Co ranks #69 out of 1007 companies in the Semiconductors industry, placing it in the top 6.9%.
Is Epiworld International Co's Days Payable too high?
Epiworld International Co's current Days Payable of 81.38 is 57% above median its 10-year median of 51.98. Over the past 10 years, this metric has ranged from a low of 23.28 to a high of 244.27. The Semiconductors industry median Days Payable is 54.95. Epiworld International Co's value of 81.38 is 48.1% above this industry median. Based on the distribution chart, Epiworld International Co ranks #69 out of 1007 companies in the Semiconductors industry, which is in the top quartile — a strong position relative to peers. Overall, Epiworld International Co has a GF Score™ of 25/100, reflecting its overall financial health beyond just this single metric.
How does Epiworld International Co's Days Payable compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Epiworld International Co ranks #69 out of 1007 companies for Days Payable. This places Epiworld International Co in the top 7% of its industry — outperforming the majority of peers. The industry median Days Payable is 54.95. Epiworld International Co's value of 81.38 is 48.1% above this benchmark. Historically, Epiworld International Co's own Days Payable has ranged from 23.28 to 244.27 over the past decade. While the company's 10-year median is 51.98 vs. the industry median of 54.95, Epiworld International Co has consistently been above 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 Semiconductors company?
The median Days Payable among Semiconductors companies is 54.95, based on 1,007 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. Epiworld International Co's current Days Payable of 81.38 is 48.1% above 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 Epiworld International Co and its competitors. For the Semiconductors industry, the median Days Payable is 54.95 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Epiworld International Co's current Days Payable is 81.38, which is 57% above median its own 10-year median of 51.98. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Epiworld International Co stock overvalued right now?
Epiworld International Co (FRA:O5L) has a current Days Payable of 81.38. The current Days Payable is 81.38, which is 57% above median its 10-year median of 51.98 and 48.1% above the Semiconductors industry median of 54.95. Epiworld International Co's overall GF Score™ is 25/100 with 2 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 Epiworld International Co (FRA:O5L), the current Days Payable is 81.38 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.

Epiworld International Co Business Description

Other Exchanges 02726:Hong Kong
Address No. 198-1, East 2nd Road, Tongxiang High-tech City, Torch Hi-tech Zone, Fujian, Xiamen, CHN
Epiworld International Co Ltd is principally engaged in the manufacturing and sale of SiC epitaxial wafers under Turnkey service and provision of processing services for SiC epitaxial wafers under Consign service in the PRC. It provides commercially available 3-inch, 4-inch, 6-inch, and 8-inch silicon carbide epitaxial wafers. The majority of the company's revenue is generated from the manufacturing and sale of silicon carbide epitaxial wafers in Asia - Greater China.
25GF Score

Get the complete analysis for FRA:O5L

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

€12.80
Price