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.
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.
* 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.
Niche-Tech Semiconductor Materials Days Payable Chart
HKSE:08490 vs AMAT, LRCX, KLAC: Days Payable Comparison
For the Semiconductor Equipment & Materials subindustry, Niche-Tech Semiconductor Materials'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.
Niche-Tech Semiconductor Materials Days Payable vs Semiconductors Industry
For the Semiconductors industry and Technology sector, Niche-Tech Semiconductor Materials's Days Payable distribution charts can be found below:
* The bar in red indicates where Niche-Tech Semiconductor Materials's Days Payable falls into.
Niche-Tech Semiconductor Materials 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.
* 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.
Niche-Tech Semiconductor Materials (HKSE:08490) has a Days Payable of 32.86 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 Niche-Tech Semiconductor Materials and its competitors. This is 53% above median its historical median of 21.47. Over the past decade, Niche-Tech Semiconductor Materials' Days Payable has ranged from 11.80 to 36.01. According to the industry distribution chart, Niche-Tech Semiconductor Materials ranks #825 out of 999 companies in the Semiconductors industry, placing it in the top 82.6%.
Is Niche-Tech Semiconductor Materials' Days Payable too high?
Niche-Tech Semiconductor Materials' current Days Payable of 32.86 is 53% above median its 10-year median of 21.47. Over the past 10 years, this metric has ranged from a low of 11.80 to a high of 36.01. The Semiconductors industry median Days Payable is 52.65. Niche-Tech Semiconductor Materials' value of 32.86 is 37.6% below this industry median. Based on the distribution chart, Niche-Tech Semiconductor Materials ranks #825 out of 999 companies in the Semiconductors industry, which is in the bottom quartile relative to peers. Overall, Niche-Tech Semiconductor Materials has a GF Score™ of 46/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Niche-Tech Semiconductor Materials' Days Payable compare to AMAT and LRCX?
According to the Semiconductors industry distribution chart, Niche-Tech Semiconductor Materials ranks #825 out of 999 companies for Days Payable. This places Niche-Tech Semiconductor Materials in the lower half of its industry. The industry median Days Payable is 52.65. Niche-Tech Semiconductor Materials' value of 32.86 is 37.6% below this benchmark. Historically, Niche-Tech Semiconductor Materials' own Days Payable has ranged from 11.80 to 36.01 over the past decade. While the company's 10-year median is 21.47 vs. the industry median of 52.65, Niche-Tech Semiconductor Materials has consistently been below 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 52.65, based on 999 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. Niche-Tech Semiconductor Materials's current Days Payable of 32.86 is 37.6% below 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 Niche-Tech Semiconductor Materials and its competitors. For the Semiconductors industry, the median Days Payable is 52.65 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Niche-Tech Semiconductor Materials's current Days Payable is 32.86, which is 53% above median its own 10-year median of 21.47. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Niche-Tech Semiconductor Materials stock overvalued right now?
Based on GuruFocus' analysis, Niche-Tech Semiconductor Materials (HKSE:08490) is currently considered Modestly Overvalued. The stock's GF Value™ is HK$0.10, compared to a current price of HK$0.12 — trading 19% above its estimated fair value. The current Days Payable is 32.86, which is 53% above median its 10-year median of 21.47 and 37.6% below the Semiconductors industry median of 52.65. Niche-Tech Semiconductor Materials' overall GF Score™ is 46/100 with 7 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 Niche-Tech Semiconductor Materials (HKSE:08490), the current Days Payable is 32.86 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 Niche-Tech Semiconductor Materials (HKSE:08490) Overvalued in 2026?
Based on GuruFocus' analysis, Niche-Tech Semiconductor Materials stock appears to be overvalued.
The current stock price of HK$0.12 is trading 19% above its estimated GF Value™ of HK$0.10.
GuruFocus considers Niche-Tech Semiconductor Materials to be Modestly Overvalued.
Key valuation signals for HKSE:08490:
Days Payable: 32.86 (53% above median its 10-year median of 21.47)
GF Value™: HK$0.10 vs. price of HK$0.12 (19% above fair value)
Industry Position: 37.6% below the Semiconductors median (#825 of 999)
No single metric tells the full story. See the HKSE:08490 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Niche-Tech Semiconductor Materials Ltd is a semiconductor packaging materials manufacturer. Its products are divided into Bonding Wires, Encapsulants, and Others. Bonding wires include developing, manufacturing, and supplying fine and ultra-fine Bonding Wires such as gold, gold alloy, silver alloy, aluminum, silicone aluminum, copper, copper alloy, and palladium-coated copper. Other products mainly include solder wire, solder bar, solder paste, and bonding tools for PCB application, and Encapsulant includes high-purity liquid glob-top epoxy for COB applications and others. The company generates a majority of its revenue from Bonding wires, and geographically from the People's Republic of China.
46GF Score
Get the complete analysis for HKSE:08490
Days Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
HKSE:08490 has been successfully added to your 
