Winstek Semiconductor Co (ROCO:3265) Days Payable: 15.25 (As of Dec. 2025) — 17% Above Median


ROCO:3265 Winstek Semiconductor Co Ltd ROCO:3265
73 GF Score
Price NT$173.50
GF Value NT$117.23
Valuation Significantly Overvalued
! 7 Warning Signs
View Full Analysis

What is Winstek Semiconductor Co Days Payable?

Winstek Semiconductor Co ROCO:3265 -9.87% 73 Days Payable is 15.25 as of Dec. 2025, which is 17% above its 10-year median of 13.04. GuruFocus rates ROCO:3265 with a GF Score™ of 73/100 and a GF Value™ of NT$117.23 (Significantly Overvalued). The stock has 7 warning signs investors should review. Among 996 Semiconductors companies, Winstek Semiconductor Co ranks worse than 94.08% on this metric.

Winstek Semiconductor Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$155 Mil. Winstek Semiconductor Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$926 Mil. Hence, Winstek Semiconductor Co's Days Payable for the three months ended in Dec. 2025 was 15.25.

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

ROCO:3265' s Days Payable Range Over the Past 10 Years
Min: 8.93   Med: 13.04   Max: 16.66
Current: 15.78

During the past 13 years, Winstek Semiconductor Co's highest Days Payable was 16.66. The lowest was 8.93. And the median was 13.04.

ROCO:3265's Days Payable is ranked worse than
94.08% of 996 companies
in the Semiconductors industry
Industry Median: 53.11 vs ROCO:3265: 15.78

Winstek Semiconductor Co's Days Payable increased from Dec. 2024 (14.67) to Dec. 2025 (15.25). It may suggest that Winstek Semiconductor Co delayed paying its suppliers.


Winstek Semiconductor Co Days Payable Historical Data

* Premium members only.

The historical data trend for Winstek Semiconductor 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.

Winstek Semiconductor Co Days Payable Chart

Winstek Semiconductor 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 14.07 11.90 11.89 13.04 15.42

Winstek Semiconductor 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 14.67 16.19 16.40 15.73 15.25

ROCO:3265 vs NVDA, AVGO, MU: Days Payable Comparison

For the Semiconductors subindustry, Winstek Semiconductor 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.


Winstek Semiconductor Co Days Payable vs Semiconductors Industry

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

* The bar in red indicates where Winstek Semiconductor Co's Days Payable falls into.


ROCO:3265
73GF Score
Winstek Semiconductor Co Ltd ROCO:3265
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Winstek Semiconductor 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.

Winstek Semiconductor 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
=( (125.707 + 163.771) / 2 ) / 3426.407*365
=144.739 / 3426.407*365
=15.42

Winstek Semiconductor 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
=( (145.59 + 163.771) / 2 ) / 925.631*365 / 4
=154.6805 / 925.631*365 / 4
=15.25

* 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 15.25 mean?
Winstek Semiconductor Co (ROCO:3265) has a Days Payable of 15.25 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 Winstek Semiconductor Co and its competitors. This is 17% above median its historical median of 13.04. Over the past decade, Winstek Semiconductor Co's Days Payable has ranged from 8.93 to 16.66. According to the industry distribution chart, Winstek Semiconductor Co ranks #937 out of 996 companies in the Semiconductors industry, placing it in the top 94.1%.
Is Winstek Semiconductor Co's Days Payable too high?
Winstek Semiconductor Co's current Days Payable of 15.25 is 17% above median its 10-year median of 13.04. Over the past 10 years, this metric has ranged from a low of 8.93 to a high of 16.66. The Semiconductors industry median Days Payable is 53.11. Winstek Semiconductor Co's value of 15.25 is 71.3% below this industry median. Based on the distribution chart, Winstek Semiconductor Co ranks #937 out of 996 companies in the Semiconductors industry, which is in the bottom quartile relative to peers. Overall, Winstek Semiconductor Co has a GF Score™ of 73/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Winstek Semiconductor Co's Days Payable compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Winstek Semiconductor Co ranks #937 out of 996 companies for Days Payable. This places Winstek Semiconductor Co in the lower half of its industry. The industry median Days Payable is 53.11. Winstek Semiconductor Co's value of 15.25 is 71.3% below this benchmark. Historically, Winstek Semiconductor Co's own Days Payable has ranged from 8.93 to 16.66 over the past decade. While the company's 10-year median is 13.04 vs. the industry median of 53.11, Winstek Semiconductor 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 53.11, 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. Winstek Semiconductor Co's current Days Payable of 15.25 is 71.3% 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 Winstek Semiconductor Co and its competitors. For the Semiconductors industry, the median Days Payable is 53.11 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Winstek Semiconductor Co's current Days Payable is 15.25, which is 17% above median its own 10-year median of 13.04. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Winstek Semiconductor Co stock overvalued right now?
Based on GuruFocus' analysis, Winstek Semiconductor Co (ROCO:3265) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$117.23, compared to a current price of NT$173.50 — trading 48% above its estimated fair value. The current Days Payable is 15.25, which is 17% above median its 10-year median of 13.04 and 71.3% below the Semiconductors industry median of 53.11. Winstek Semiconductor Co's overall GF Score™ is 73/100 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 Winstek Semiconductor Co (ROCO:3265), the current Days Payable is 15.25 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 Winstek Semiconductor Co (ROCO:3265) Overvalued in 2026?

Based on GuruFocus' analysis, Winstek Semiconductor Co stock appears to be overvalued. The current stock price of NT$173.50 is trading 48% above its estimated GF Value™ of NT$117.23. GuruFocus considers Winstek Semiconductor Co to be Significantly Overvalued.

Key valuation signals for ROCO:3265:

  • Days Payable: 15.25 (17% above median its 10-year median of 13.04)
  • GF Value™: NT$117.23 vs. price of NT$173.50 (48% above fair value)
  • GF Score™: 73/100 with 7 warning signs
  • Industry Position: 71.3% below the Semiconductors median (#937 of 996)

No single metric tells the full story. See the ROCO:3265 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Winstek Semiconductor Co Business Description

Address No. 176-5, Luliaokeng, 6th Ling, Qionglin Township, Hualung Chun, Chiung Lin, Hsinchu, TWN, 307410
Winstek Semiconductor Co Ltd is engaged in testing and packing services for chips and wafers. The company offers services in Test, Bump, Backend services, and vertical analysis.
73GF Score

Get the complete analysis for ROCO:3265

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

NT$173.50
Price
NT$117.23
GF Value