LEDS (SemiLEDs) Days Payable: 48.50 (As of May. 2026) — 17% Above Median

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LEDS SemiLEDs Corp LEDS
55 GF Score
Price $2.21
GF Value $3.91
Valuation Possible Value Trap
! 5 Warning Signs
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What is SemiLEDs Days Payable?

SemiLEDs LEDS +5.24% 55 Days Payable is 48.50 as of May. 2026, which is 17% above its 10-year median of 41.48. GuruFocus rates LEDS with a GF Score™ of 55/100 and a GF Value™ of $3.91 (Possible Value Trap). The stock has 5 warning signs investors should review. Among 999 Semiconductors companies, SemiLEDs ranks better than 69.97% on this metric.

SemiLEDs's average Accounts Payable for the three months ended in May. 2026 was $3.52 Mil. SemiLEDs's Cost of Goods Sold for the three months ended in May. 2026 was $6.61 Mil. Hence, SemiLEDs's Days Payable for the three months ended in May. 2026 was 48.50.

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

LEDS' s Days Payable Range Over the Past 10 Years
Min: 23.23   Med: 41.48   Max: 77.01
Current: 77.01

During the past 13 years, SemiLEDs's highest Days Payable was 77.01. The lowest was 23.23. And the median was 41.48.

LEDS's Days Payable is ranked better than
69.97% of 999 companies
in the Semiconductors industry
Industry Median: 52.65 vs LEDS: 77.01

SemiLEDs's Days Payable increased from May. 2025 (30.83) to May. 2026 (48.50). It may suggest that SemiLEDs delayed paying its suppliers.


SemiLEDs Days Payable Historical Data

* Premium members only.

The historical data trend for SemiLEDs'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.

SemiLEDs Days Payable Chart

SemiLEDs Annual Data
Trend Aug16 Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 63.54 33.54 26.50 25.32 23.23

SemiLEDs Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
Days 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 30.83 55.74 118.27 161.41 48.50

LEDS vs PRKR, PRSO, MOBX: Days Payable Comparison

For the Semiconductors subindustry, SemiLEDs'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.


SemiLEDs Days Payable vs Semiconductors Industry

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

* The bar in red indicates where SemiLEDs's Days Payable falls into.


LEDS
55GF Score
SemiLEDs Corp LEDS
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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SemiLEDs 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.

SemiLEDs's Days Payable for the fiscal year that ended in Aug. 2025 is calculated as

Days Payable (A: Aug. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Aug. 2024 ) + Accounts Payable (A: Aug. 2025 )) / count ) / Cost of Goods Sold (A: Aug. 2025 )*Days in Period
=( (0.137 + 5.027) / 2 ) / 40.578*365
=2.582 / 40.578*365
=23.23

SemiLEDs's Days Payable for the quarter that ended in May. 2026 is calculated as:

Days Payable (Q: May. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Feb. 2026 ) + Accounts Payable (Q: May. 2026 )) / count ) / Cost of Goods Sold (Q: May. 2026 )*Days in Period
=( (2.157 + 4.874) / 2 ) / 6.614*365 / 4
=3.5155 / 6.614*365 / 4
=48.50

* 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 48.50 mean?
SemiLEDs (LEDS) has a Days Payable of 48.50 as of May. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on SemiLEDs and its competitors. This is 17% above median its historical median of 41.48. Over the past decade, SemiLEDs' Days Payable has ranged from 23.23 to 77.01. According to the industry distribution chart, SemiLEDs ranks #300 out of 999 companies in the Semiconductors industry, placing it in the top 30%.
Is SemiLEDs' Days Payable too high?
SemiLEDs' current Days Payable of 48.50 is 17% above median its 10-year median of 41.48. Over the past 10 years, this metric has ranged from a low of 23.23 to a high of 77.01. The Semiconductors industry median Days Payable is 52.65. SemiLEDs' value of 48.50 is 7.9% below this industry median. Based on the distribution chart, SemiLEDs ranks #300 out of 999 companies in the Semiconductors industry, which is above the industry midpoint. Overall, SemiLEDs has a GF Score™ of 55/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does SemiLEDs' Days Payable compare to PRKR and PRSO?
According to the Semiconductors industry distribution chart, SemiLEDs ranks #300 out of 999 companies for Days Payable. This puts SemiLEDs in the upper half of its industry. The industry median Days Payable is 52.65. SemiLEDs' value of 48.50 is 7.9% below this benchmark. Historically, SemiLEDs' own Days Payable has ranged from 23.23 to 77.01 over the past decade. While the company's 10-year median is 41.48 vs. the industry median of 52.65, SemiLEDs 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. SemiLEDs's current Days Payable of 48.50 is 7.9% 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 SemiLEDs 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. SemiLEDs's current Days Payable is 48.50, which is 17% above median its own 10-year median of 41.48. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is SemiLEDs stock overvalued right now?
Based on GuruFocus' analysis, SemiLEDs (LEDS) is currently considered Possible Value Trap. The stock's GF Value™ is $3.91, compared to a current price of $2.21 — trading 43.5% below its estimated fair value. The current Days Payable is 48.50, which is 17% above median its 10-year median of 41.48 and 7.9% below the Semiconductors industry median of 52.65. SemiLEDs' overall GF Score™ is 55/100 with 5 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 SemiLEDs (LEDS), the current Days Payable is 48.50 as of May. 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 SemiLEDs (LEDS) Overvalued in 2026?

Based on GuruFocus' analysis, SemiLEDs stock appears to be undervalued. The current stock price of $2.21 is trading 43.5% below its estimated GF Value™ of $3.91. GuruFocus considers SemiLEDs to be Possible Value Trap.

Key valuation signals for LEDS:

  • Days Payable: 48.50 (17% above median its 10-year median of 41.48)
  • GF Value™: $3.91 vs. price of $2.21 (43.5% below fair value)
  • GF Score™: 55/100 with 5 warning signs
  • Industry Position: 7.9% below the Semiconductors median (#300 of 999)

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


SemiLEDs Business Description

Other Exchanges 6LD1:Germany
Address No.11 Ke Jung Road, 3rd Floor, Chu-Nan Site. Chu-Nan 350, Hsinchu Science Park, Miao-Li County, Miao-Li, TWN, 350
SemiLEDs Corp develops, manufactures, and sells light-emitting diode chips and LED components. The company's products include LED Chips, LED Components, and Lighting Products. Its products are used for general lighting applications, including street lights and commercial, industrial, system, and residential lighting; specialty industrial applications, such as ultraviolet, or Ultraviolet, curing of polymers, LED light therapy in medical/cosmetic applications, counterfeit detection, LED lighting for horticulture applications, architectural lighting and entertainment lighting. Substantial revenue is generated from the sale of LED components products. Geographically, it derives a majority of its revenue from Japan.
55GF Score

Get the complete analysis for LEDS

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

$2.21
Price
$3.91
GF Value