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TruelightROCO:3234 +2.49%36 Days Payable is 14.98 as of Dec. 2025, which is 46% below its 10-year median of 27.99. GuruFocus rates ROCO:3234 with a GF Score™ of 36/100 and a GF Value™ of NT$33.55 (Significantly Overvalued). The stock has 2 warning signs investors should review. Among 999 Semiconductors companies, Truelight ranks worse than 95.4% on this metric.
Truelight's average Accounts Payable for the
three
months ended in Dec. 2025 was NT$26.0 Mil. Truelight's Cost of Goods Sold for the
three
months ended in Dec. 2025 was NT$158.6 Mil.
Hence, Truelight's Days Payable for the
three
months ended in Dec. 2025 was 14.98.
The historical rank and industry rank for Truelight's Days Payable or its related term are showing as below:
ROCO:3234'
s Days Payable Range Over the Past 10 Years
Min: 14.17 Med: 27.99 Max: 55.17
Current: 14.17
During the past 13 years, Truelight's highest Days Payable was 55.17. The lowest was 14.17. And the median was 27.99.
ROCO:3234's Days Payable is ranked worse than 95.4% of 999
companies
in the Semiconductors industry
Industry Median: 53.06
vs ROCO:3234: 14.17
Truelight's Days Payable
increased
from Dec. 2024 (12.58) to Dec. 2025 (14.98).
It may suggest that Truelightdelayed paying its suppliers.
Truelight Days Payable Related Terms
Truelight Days Payable Historical Data
* Premium members only.
The historical data trend for Truelight'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.
ROCO:3234 vs NVDA, AVGO, MU: Days Payable Comparison
For the Semiconductors subindustry, Truelight'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.
Truelight Days Payable vs Semiconductors Industry
For the Semiconductors industry and Technology sector, Truelight's Days Payable distribution charts can be found below:
* The bar in red indicates where Truelight's Days Payable falls into.
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.
Truelight's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
Truelight (ROCO:3234) has a Days Payable of 14.98 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 Truelight and its competitors. This is 46% below median its historical median of 27.99. Over the past decade, Truelight's Days Payable has ranged from 14.17 to 55.17. According to the industry distribution chart, Truelight ranks #953 out of 999 companies in the Semiconductors industry, placing it in the top 95.4%.
Is Truelight's Days Payable too high?
Truelight's current Days Payable of 14.98 is 46% below median its 10-year median of 27.99. Over the past 10 years, this metric has ranged from a low of 14.17 to a high of 55.17. The Semiconductors industry median Days Payable is 53.06. Truelight's value of 14.98 is 71.8% below this industry median. Based on the distribution chart, Truelight ranks #953 out of 999 companies in the Semiconductors industry, which is in the bottom quartile relative to peers. Overall, Truelight has a GF Score™ of 36/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Truelight's Days Payable compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Truelight ranks #953 out of 999 companies for Days Payable. This places Truelight in the lower half of its industry. The industry median Days Payable is 53.06. Truelight's value of 14.98 is 71.8% below this benchmark. Historically, Truelight's own Days Payable has ranged from 14.17 to 55.17 over the past decade. While the company's 10-year median is 27.99 vs. the industry median of 53.06, Truelight 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 53.06, 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. Truelight's current Days Payable of 14.98 is 71.8% 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 Truelight and its competitors. For the Semiconductors industry, the median Days Payable is 53.06 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Truelight's current Days Payable is 14.98, which is 46% below median its own 10-year median of 27.99. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Truelight stock overvalued right now?
Based on GuruFocus' analysis, Truelight (ROCO:3234) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$33.55, compared to a current price of NT$98.70 — trading 194.2% above its estimated fair value. The current Days Payable is 14.98, which is 46% below median its 10-year median of 27.99 and 71.8% below the Semiconductors industry median of 53.06. Truelight's overall GF Score™ is 36/100 with 2 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 Truelight (ROCO:3234), the current Days Payable is 14.98 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 Truelight (ROCO:3234) Overvalued in 2026?
Based on GuruFocus' analysis, Truelight stock appears to be overvalued.
The current stock price of NT$98.70 is trading 194.2% above its estimated GF Value™ of NT$33.55.
GuruFocus considers Truelight to be Significantly Overvalued.
Key valuation signals for ROCO:3234:
Days Payable: 14.98 (46% below median its 10-year median of 27.99)
GF Value™: NT$33.55 vs. price of NT$98.70 (194.2% above fair value)
Industry Position: 71.8% below the Semiconductors median (#953 of 999)
No single metric tells the full story. See the ROCO:3234 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Truelight Corp engages in the manufacturing and supply of components for the local area networks, storage area network, fiber to the home, and metro area network. The business items of the company are design, research and development, Production, and sales, which are applied to optical fiber communication, mobile communication base station interconnection, cloud data center, 3D Sensing/Near-Field Sensing/Flood Illumination Vertical Cavity Surface Emitting Laser, Edge laser, photodiode, including components, sub-modules, Light engine/AOC and other types of products. The products of the company include VCSEL chips, FP-LD chips, DFB-LD chips, and PIN chips.
36GF Score
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