Partner Tech (ROCO:3097) Days Payable: 56.57 (As of Dec. 2025) — Near Median


ROCO:3097 Partner Tech Corp ROCO:3097
71 GF Score
Price NT$26.40
GF Value NT$31.50
Valuation Modestly Undervalued
! 4 Warning Signs
View Full Analysis

What is Partner Tech Days Payable?

Partner Tech ROCO:3097 71 Days Payable is 56.57 as of Dec. 2025, which is 4% below its 10-year median of 58.90. GuruFocus rates ROCO:3097 with a GF Score™ of 71/100 and a GF Value™ of NT$31.50 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 2,438 Hardware companies, Partner Tech ranks worse than 61.32% on this metric.

Partner Tech's average Accounts Payable for the six months ended in Dec. 2025 was NT$328 Mil. Partner Tech's Cost of Goods Sold for the six months ended in Dec. 2025 was NT$1,058 Mil. Hence, Partner Tech's Days Payable for the six months ended in Dec. 2025 was 56.57.

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

ROCO:3097' s Days Payable Range Over the Past 10 Years
Min: 47.07   Med: 58.9   Max: 74.01
Current: 57.35

During the past 13 years, Partner Tech's highest Days Payable was 74.01. The lowest was 47.07. And the median was 58.90.

ROCO:3097's Days Payable is ranked worse than
61.32% of 2438 companies
in the Hardware industry
Industry Median: 69.82 vs ROCO:3097: 57.35

Partner Tech's Days Payable increased from Dec. 2024 (26.08) to Dec. 2025 (56.57). It may suggest that Partner Tech delayed paying its suppliers.


Partner Tech Days Payable Historical Data

* Premium members only.

The historical data trend for Partner Tech'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.

Partner Tech Days Payable Chart

Partner Tech 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 57.10 59.29 48.43 50.18 58.51

Partner Tech Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 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 45.05 24.63 26.08 57.01 56.57

ROCO:3097 vs SNDK, DELL, STX: Days Payable Comparison

For the Computer Hardware subindustry, Partner Tech'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.


Partner Tech Days Payable vs Hardware Industry

For the Hardware industry and Technology sector, Partner Tech's Days Payable distribution charts can be found below:

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


ROCO:3097
71GF Score
Partner Tech Corp ROCO:3097
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Partner Tech 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.

Partner Tech'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
=( (284.507 + 354.924) / 2 ) / 1994.549*365
=319.7155 / 1994.549*365
=58.51

Partner Tech'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: Jun. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (300.793 + 354.924) / 2 ) / 1057.74*365 / 2
=327.8585 / 1057.74*365 / 2
=56.57

* 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 56.57 mean?
Partner Tech (ROCO:3097) has a Days Payable of 56.57 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 Partner Tech and its competitors. This is near median its historical median of 58.90. Over the past decade, Partner Tech's Days Payable has ranged from 47.07 to 74.01. According to the industry distribution chart, Partner Tech ranks #1495 out of 2438 companies in the Hardware industry, placing it in the top 61.3%.
Is Partner Tech's Days Payable too high?
Partner Tech's current Days Payable of 56.57 is near median its 10-year median of 58.90. Over the past 10 years, this metric has ranged from a low of 47.07 to a high of 74.01. The Hardware industry median Days Payable is 69.82. Partner Tech's value of 56.57 is 19% below this industry median. Based on the distribution chart, Partner Tech ranks #1495 out of 2438 companies in the Hardware industry, which is below the industry midpoint. Overall, Partner Tech has a GF Score™ of 71/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Partner Tech's Days Payable compare to SNDK and DELL?
According to the Hardware industry distribution chart, Partner Tech ranks #1495 out of 2438 companies for Days Payable. This places Partner Tech in the lower half of its industry. The industry median Days Payable is 69.82. Partner Tech's value of 56.57 is 19% below this benchmark. Historically, Partner Tech's own Days Payable has ranged from 47.07 to 74.01 over the past decade. While the company's 10-year median is 58.90 vs. the industry median of 69.82, Partner Tech 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 Hardware company?
The median Days Payable among Hardware companies is 69.82, based on 2,438 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. Partner Tech's current Days Payable of 56.57 is 19% 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 Partner Tech and its competitors. For the Hardware industry, the median Days Payable is 69.82 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Partner Tech's current Days Payable is 56.57, which is near median its own 10-year median of 58.90. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Partner Tech stock overvalued right now?
Based on GuruFocus' analysis, Partner Tech (ROCO:3097) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$31.50, compared to a current price of NT$26.40 — trading 16.2% below its estimated fair value. The current Days Payable is 56.57, which is near median its 10-year median of 58.90 and 19% below the Hardware industry median of 69.82. Partner Tech's overall GF Score™ is 71/100 with 4 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 Partner Tech (ROCO:3097), the current Days Payable is 56.57 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 Partner Tech (ROCO:3097) Overvalued in 2026?

Based on GuruFocus' analysis, Partner Tech stock appears to be undervalued. The current stock price of NT$26.40 is trading 16.2% below its estimated GF Value™ of NT$31.50. GuruFocus considers Partner Tech to be Modestly Undervalued.

Key valuation signals for ROCO:3097:

  • Days Payable: 56.57 (near median its 10-year median of 58.90)
  • GF Value™: NT$31.50 vs. price of NT$26.40 (16.2% below fair value)
  • GF Score™: 71/100 with 4 warning signs
  • Industry Position: 19% below the Hardware median (#1495 of 2438)

No single metric tells the full story. See the ROCO:3097 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Partner Tech Business Description

Address 10F, No 233-1, Baoqiao Road, Xindian District, New Taipei, TWN
Partner Tech Corp is a manufacturer of PC-based, open architecture POS terminals and peripherals. Its product portfolio includes all-in-one POS terminals, all-in-one Mobile terminal, ordering terminal, Mobile Computer, thermal printers, and scanners.
71GF Score

Get the complete analysis for ROCO:3097

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

NT$26.40
Price
NT$31.50
GF Value