Polylite Taiwan Co (ROCO:1813) Days Payable: 13.07 (As of Dec. 2025) — 37% Below Median


ROCO:1813 Polylite Taiwan Co Ltd ROCO:1813
60 GF Score
Price NT$12.00
GF Value NT$16.54
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Polylite Taiwan Co Days Payable?

Polylite Taiwan Co ROCO:1813 60 Days Payable is 13.07 as of Dec. 2025, which is 37% below its 10-year median of 20.77. GuruFocus rates ROCO:1813 with a GF Score™ of 60/100 and a GF Value™ of NT$16.54 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 996 Semiconductors companies, Polylite Taiwan Co ranks worse than 95.58% on this metric.

Polylite Taiwan Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$12.4 Mil. Polylite Taiwan Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$86.3 Mil. Hence, Polylite Taiwan Co's Days Payable for the three months ended in Dec. 2025 was 13.07.

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

ROCO:1813' s Days Payable Range Over the Past 10 Years
Min: 12.23   Med: 20.77   Max: 27.13
Current: 13.88

During the past 13 years, Polylite Taiwan Co's highest Days Payable was 27.13. The lowest was 12.23. And the median was 20.77.

ROCO:1813's Days Payable is ranked worse than
95.58% of 996 companies
in the Semiconductors industry
Industry Median: 52.98 vs ROCO:1813: 13.88

Polylite Taiwan Co's Days Payable increased from Dec. 2024 (10.48) to Dec. 2025 (13.07). It may suggest that Polylite Taiwan Co delayed paying its suppliers.


Polylite Taiwan Co Days Payable Historical Data

* Premium members only.

The historical data trend for Polylite Taiwan 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.

Polylite Taiwan Co Days Payable Chart

Polylite Taiwan Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 24.99 18.94 13.30 15.25 12.23

Polylite Taiwan Co Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
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 10.48 13.74 15.05 15.30 13.07

ROCO:1813 vs NVDA, AVGO, MU: Days Payable Comparison

For the Semiconductors subindustry, Polylite Taiwan 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.


Polylite Taiwan Co Days Payable vs Semiconductors Industry

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

* The bar in red indicates where Polylite Taiwan Co's Days Payable falls into.


ROCO:1813
60GF Score
Polylite Taiwan Co Ltd ROCO:1813
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Polylite Taiwan 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.

Polylite Taiwan 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
=( (12.208 + 11.696) / 2 ) / 356.642*365
=11.952 / 356.642*365
=12.23

Polylite Taiwan 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
=( (13.017 + 11.696) / 2 ) / 86.255*365 / 4
=12.3565 / 86.255*365 / 4
=13.07

* 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 13.07 mean?
Polylite Taiwan Co (ROCO:1813) has a Days Payable of 13.07 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 Polylite Taiwan Co and its competitors. This is 37% below median its historical median of 20.77. Over the past decade, Polylite Taiwan Co's Days Payable has ranged from 12.23 to 27.13. According to the industry distribution chart, Polylite Taiwan Co ranks #952 out of 996 companies in the Semiconductors industry, placing it in the top 95.6%.
Is Polylite Taiwan Co's Days Payable too high?
Polylite Taiwan Co's current Days Payable of 13.07 is 37% below median its 10-year median of 20.77. Over the past 10 years, this metric has ranged from a low of 12.23 to a high of 27.13. The Semiconductors industry median Days Payable is 52.98. Polylite Taiwan Co's value of 13.07 is 75.3% below this industry median. Based on the distribution chart, Polylite Taiwan Co ranks #952 out of 996 companies in the Semiconductors industry, which is in the bottom quartile relative to peers. Overall, Polylite Taiwan Co has a GF Score™ of 60/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Polylite Taiwan Co's Days Payable compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Polylite Taiwan Co ranks #952 out of 996 companies for Days Payable. This places Polylite Taiwan Co in the lower half of its industry. The industry median Days Payable is 52.98. Polylite Taiwan Co's value of 13.07 is 75.3% below this benchmark. Historically, Polylite Taiwan Co's own Days Payable has ranged from 12.23 to 27.13 over the past decade. While the company's 10-year median is 20.77 vs. the industry median of 52.98, Polylite Taiwan Co 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 52.98, based on 996 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. Polylite Taiwan Co's current Days Payable of 13.07 is 75.3% 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 Polylite Taiwan Co and its competitors. For the Semiconductors industry, the median Days Payable is 52.98 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Polylite Taiwan Co's current Days Payable is 13.07, which is 37% below median its own 10-year median of 20.77. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Polylite Taiwan Co stock overvalued right now?
Based on GuruFocus' analysis, Polylite Taiwan Co (ROCO:1813) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$16.54, compared to a current price of NT$12.00 — trading 27.4% below its estimated fair value. The current Days Payable is 13.07, which is 37% below median its 10-year median of 20.77 and 75.3% below the Semiconductors industry median of 52.98. Polylite Taiwan Co's overall GF Score™ is 60/100 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 Polylite Taiwan Co (ROCO:1813), the current Days Payable is 13.07 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 Polylite Taiwan Co (ROCO:1813) Overvalued in 2026?

Based on GuruFocus' analysis, Polylite Taiwan Co stock appears to be undervalued. The current stock price of NT$12.00 is trading 27.4% below its estimated GF Value™ of NT$16.54. GuruFocus considers Polylite Taiwan Co to be Modestly Undervalued.

Key valuation signals for ROCO:1813:

  • Days Payable: 13.07 (37% below median its 10-year median of 20.77)
  • GF Value™: NT$16.54 vs. price of NT$12.00 (27.4% below fair value)
  • GF Score™: 60/100 with 3 warning signs
  • Industry Position: 75.3% below the Semiconductors median (#952 of 996)

No single metric tells the full story. See the ROCO:1813 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Polylite Taiwan Co Business Description

Address No. 406, Changfa Road, Dayuan District, Tao-Yuan, TWN
Polylite Taiwan Co Ltd is a Taiwan-based company engaged in the manufacture and distribution of GIA polycarbonate lenses. Some of its products include progressive, KID, and polarized lens.
60GF Score

Get the complete analysis for ROCO:1813

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

NT$12.00
Price
NT$16.54
GF Value