Guangdong Tianyu Semiconductor Co (HKSE:02658) Days Payable: 93.37 (As of Dec. 2025) — 42% Above Median

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HKSE:02658 Guangdong Tianyu Semiconductor Co Ltd HKSE:02658
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Price HK$37.50
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What is Guangdong Tianyu Semiconductor Co Days Payable?

Guangdong Tianyu Semiconductor Co HKSE:02658 +2.18% 9 Days Payable is 93.37 as of Dec. 2025, which is 42% above its 10-year median of 65.97. GuruFocus rates HKSE:02658 with a GF Score™ of 9/100. The stock has 3 warning signs investors should review. Among 1,003 Semiconductors companies, Guangdong Tianyu Semiconductor Co ranks better than 75.57% on this metric.

Guangdong Tianyu Semiconductor Co's average Accounts Payable for the six months ended in Dec. 2025 was HK$162.7 Mil. Guangdong Tianyu Semiconductor Co's Cost of Goods Sold for the six months ended in Dec. 2025 was HK$636.1 Mil. Hence, Guangdong Tianyu Semiconductor Co's Days Payable for the six months ended in Dec. 2025 was 46.69.

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

HKSE:02658' s Days Payable Range Over the Past 10 Years
Min: 50.68   Med: 65.97   Max: 93.37
Current: 93.37

During the past 4 years, Guangdong Tianyu Semiconductor Co's highest Days Payable was 93.37. The lowest was 50.68. And the median was 65.97.

HKSE:02658's Days Payable is ranked better than
75.57% of 1003 companies
in the Semiconductors industry
Industry Median: 53.16 vs HKSE:02658: 93.37

Guangdong Tianyu Semiconductor Co's Days Payable increased from Dec. 2023 (50.68) to Dec. 2025 (93.37). It may suggest that Guangdong Tianyu Semiconductor Co delayed paying its suppliers.


Guangdong Tianyu Semiconductor Co Days Payable Related Terms


Guangdong Tianyu Semiconductor Co Days Payable Historical Data

* Premium members only.

The historical data trend for Guangdong Tianyu Semiconductor 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.

Guangdong Tianyu Semiconductor Co Days Payable Chart

Guangdong Tianyu Semiconductor Co Annual Data
Trend Dec22 Dec23 Dec24 Dec25
Days Payable
55.40 50.68 76.53 93.37

Guangdong Tianyu Semiconductor Co Semi-Annual Data
Dec22 Dec23 Dec24 Dec25
Days Payable 55.40 50.68 76.53 93.37

HKSE:02658 vs AMAT, LRCX, KLAC: Days Payable Comparison

For the Semiconductor Equipment & Materials subindustry, Guangdong Tianyu Semiconductor 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.


Guangdong Tianyu Semiconductor Co Days Payable vs Semiconductors Industry

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

* The bar in red indicates where Guangdong Tianyu Semiconductor Co's Days Payable falls into.


HKSE:02658
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Guangdong Tianyu Semiconductor Co Ltd HKSE:02658
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Guangdong Tianyu Semiconductor 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.

Guangdong Tianyu Semiconductor 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
=( (169.493 + 155.952) / 2 ) / 636.105*365
=162.7225 / 636.105*365
=93.37

Guangdong Tianyu Semiconductor 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: Dec. 2024 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (169.493 + 155.952) / 2 ) / 636.105*365 / 2
=162.7225 / 636.105*365 / 2
=46.69

* 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 93.37 mean?
Guangdong Tianyu Semiconductor Co (HKSE:02658) has a Days Payable of 93.37 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 Guangdong Tianyu Semiconductor Co and its competitors. This is 42% above median its historical median of 65.97. Over the past decade, Guangdong Tianyu Semiconductor Co's Days Payable has ranged from 50.68 to 93.37. According to the industry distribution chart, Guangdong Tianyu Semiconductor Co ranks #245 out of 1003 companies in the Semiconductors industry, placing it in the top 24.4%.
Is Guangdong Tianyu Semiconductor Co's Days Payable too high?
Guangdong Tianyu Semiconductor Co's current Days Payable of 93.37 is 42% above median its 10-year median of 65.97. Over the past 10 years, this metric has ranged from a low of 50.68 to a high of 93.37. The Semiconductors industry median Days Payable is 53.16. Guangdong Tianyu Semiconductor Co's value of 93.37 is 75.6% above this industry median. Based on the distribution chart, Guangdong Tianyu Semiconductor Co ranks #245 out of 1003 companies in the Semiconductors industry, which is in the top quartile — a strong position relative to peers. Overall, Guangdong Tianyu Semiconductor Co has a GF Score™ of 9/100, reflecting its overall financial health beyond just this single metric.
How does Guangdong Tianyu Semiconductor Co's Days Payable compare to AMAT and LRCX?
According to the Semiconductors industry distribution chart, Guangdong Tianyu Semiconductor Co ranks #245 out of 1003 companies for Days Payable. This places Guangdong Tianyu Semiconductor Co in the top 24% of its industry — outperforming the majority of peers. The industry median Days Payable is 53.16. Guangdong Tianyu Semiconductor Co's value of 93.37 is 75.6% above this benchmark. Historically, Guangdong Tianyu Semiconductor Co's own Days Payable has ranged from 50.68 to 93.37 over the past decade. While the company's 10-year median is 65.97 vs. the industry median of 53.16, Guangdong Tianyu Semiconductor 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 53.16, based on 1,003 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. Guangdong Tianyu Semiconductor Co's current Days Payable of 93.37 is 75.6% 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 Guangdong Tianyu Semiconductor Co and its competitors. For the Semiconductors industry, the median Days Payable is 53.16 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Guangdong Tianyu Semiconductor Co's current Days Payable is 93.37, which is 42% above median its own 10-year median of 65.97. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Guangdong Tianyu Semiconductor Co stock overvalued right now?
Guangdong Tianyu Semiconductor Co (HKSE:02658) has a current Days Payable of 93.37. The current Days Payable is 93.37, which is 42% above median its 10-year median of 65.97 and 75.6% above the Semiconductors industry median of 53.16. Guangdong Tianyu Semiconductor Co's overall GF Score™ is 9/100 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 Guangdong Tianyu Semiconductor Co (HKSE:02658), the current Days Payable is 93.37 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.

Guangdong Tianyu Semiconductor Co Business Description

Address No. 5 Industrial North First Road, Songshan Lake Zone, High-tech Industrial Development, Guangdong Province, Dongguan, CHN
Guangdong Tianyu Semiconductor Co Ltd is principally engaged in research and development and manufacture of various types of SiC epitaxial wafers. An epitaxial wafer is the key raw material for the production of power semiconductor device. It operates as an SiC epitaxial wafer manufacturer focusing on self-manufactured SiC epitaxial wafers. The company's revenue is mainly generated from the sales of self-manufactured SiC epitaxial wafers and the provision of certain value-added services related to SiC epitaxial wafers. Geographically, it derives the majority of revenue from the Chinese Mainland and the rest from Hong Kong, South Korea, Japan, Taiwan, Singapore, Europe and Australia.
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HK$37.50
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