T-Flex Techvest PCB Co (ROCO:3276) Days Payable: 171.26 (As of Dec. 2025) — 96% Above Median

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ROCO:3276 T-Flex Techvest PCB Co Ltd ROCO:3276
50 GF Score
Price NT$16.70
GF Value NT$7.30
Valuation Significantly Overvalued
! 6 Warning Signs
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What is T-Flex Techvest PCB Co Days Payable?

T-Flex Techvest PCB Co ROCO:3276 +3.73% 50 Days Payable is 171.26 as of Dec. 2025, which is 96% above its 10-year median of 87.23. GuruFocus rates ROCO:3276 with a GF Score™ of 50/100 and a GF Value™ of NT$7.30 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 2,443 Hardware companies, T-Flex Techvest PCB Co ranks better than 85.22% on this metric.

T-Flex Techvest PCB Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$231.9 Mil. T-Flex Techvest PCB Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$123.5 Mil. Hence, T-Flex Techvest PCB Co's Days Payable for the three months ended in Dec. 2025 was 171.26.

The historical rank and industry rank for T-Flex Techvest PCB Co's Days Payable or its related term are showing as below:

ROCO:3276' s Days Payable Range Over the Past 10 Years
Min: 73.95   Med: 87.23   Max: 188.86
Current: 162.49

During the past 13 years, T-Flex Techvest PCB Co's highest Days Payable was 188.86. The lowest was 73.95. And the median was 87.23.

ROCO:3276's Days Payable is ranked better than
85.22% of 2443 companies
in the Hardware industry
Industry Median: 69.94 vs ROCO:3276: 162.49

T-Flex Techvest PCB Co's Days Payable declined from Dec. 2024 (182.91) to Dec. 2025 (171.26). It may suggest that T-Flex Techvest PCB Co accelerated paying its suppliers.


T-Flex Techvest PCB Co Days Payable Historical Data

* Premium members only.

The historical data trend for T-Flex Techvest PCB 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.

T-Flex Techvest PCB Co Days Payable Chart

T-Flex Techvest PCB 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 79.88 87.64 87.12 129.49 188.86

T-Flex Techvest PCB 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 182.91 166.22 138.63 146.72 171.26

ROCO:3276 vs APH, GLW: Days Payable Comparison

For the Electronic Components subindustry, T-Flex Techvest PCB 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.


T-Flex Techvest PCB Co Days Payable vs Hardware Industry

For the Hardware industry and Technology sector, T-Flex Techvest PCB Co's Days Payable distribution charts can be found below:

* The bar in red indicates where T-Flex Techvest PCB Co's Days Payable falls into.


ROCO:3276
50GF Score
T-Flex Techvest PCB Co Ltd ROCO:3276
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

T-Flex Techvest PCB 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.

T-Flex Techvest PCB 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
=( (291.687 + 238.498) / 2 ) / 512.341*365
=265.0925 / 512.341*365
=188.86

T-Flex Techvest PCB 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
=( (225.205 + 238.498) / 2 ) / 123.532*365 / 4
=231.8515 / 123.532*365 / 4
=171.26

* 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 171.26 mean?
T-Flex Techvest PCB Co (ROCO:3276) has a Days Payable of 171.26 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 T-Flex Techvest PCB Co and its competitors. This is 96% above median its historical median of 87.23. Over the past decade, T-Flex Techvest PCB Co's Days Payable has ranged from 73.95 to 188.86. According to the industry distribution chart, T-Flex Techvest PCB Co ranks #361 out of 2443 companies in the Hardware industry, placing it in the top 14.8%.
Is T-Flex Techvest PCB Co's Days Payable too high?
T-Flex Techvest PCB Co's current Days Payable of 171.26 is 96% above median its 10-year median of 87.23. Over the past 10 years, this metric has ranged from a low of 73.95 to a high of 188.86. The Hardware industry median Days Payable is 69.94. T-Flex Techvest PCB Co's value of 171.26 is 144.9% above this industry median. Based on the distribution chart, T-Flex Techvest PCB Co ranks #361 out of 2443 companies in the Hardware industry, which is in the top quartile — a strong position relative to peers. Overall, T-Flex Techvest PCB Co has a GF Score™ of 50/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does T-Flex Techvest PCB Co's Days Payable compare to APH and GLW?
According to the Hardware industry distribution chart, T-Flex Techvest PCB Co ranks #361 out of 2443 companies for Days Payable. This places T-Flex Techvest PCB Co in the top 15% of its industry — outperforming the majority of peers. The industry median Days Payable is 69.94. T-Flex Techvest PCB Co's value of 171.26 is 144.9% above this benchmark. Historically, T-Flex Techvest PCB Co's own Days Payable has ranged from 73.95 to 188.86 over the past decade. While the company's 10-year median is 87.23 vs. the industry median of 69.94, T-Flex Techvest PCB Co has consistently been above 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 69.94, based on 2,443 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. T-Flex Techvest PCB Co's current Days Payable of 171.26 is 144.9% above 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 T-Flex Techvest PCB Co and its competitors. For the Hardware industry, the median Days Payable is 69.94 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. T-Flex Techvest PCB Co's current Days Payable is 171.26, which is 96% above median its own 10-year median of 87.23. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is T-Flex Techvest PCB Co stock overvalued right now?
Based on GuruFocus' analysis, T-Flex Techvest PCB Co (ROCO:3276) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$7.30, compared to a current price of NT$16.70 — trading 128.8% above its estimated fair value. The current Days Payable is 171.26, which is 96% above median its 10-year median of 87.23 and 144.9% above the Hardware industry median of 69.94. T-Flex Techvest PCB Co's overall GF Score™ is 50/100 with 6 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 T-Flex Techvest PCB Co (ROCO:3276), the current Days Payable is 171.26 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 T-Flex Techvest PCB Co (ROCO:3276) Overvalued in 2026?

Based on GuruFocus' analysis, T-Flex Techvest PCB Co stock appears to be overvalued. The current stock price of NT$16.70 is trading 128.8% above its estimated GF Value™ of NT$7.30. GuruFocus considers T-Flex Techvest PCB Co to be Significantly Overvalued.

Key valuation signals for ROCO:3276:

  • Days Payable: 171.26 (96% above median its 10-year median of 87.23)
  • GF Value™: NT$7.30 vs. price of NT$16.70 (128.8% above fair value)
  • GF Score™: 50/100 with 6 warning signs
  • Industry Position: 144.9% above the Hardware median (#361 of 2443)

No single metric tells the full story. See the ROCO:3276 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


T-Flex Techvest PCB Co Business Description

Address No. 12, Gongye 2nd Road, No. 352, Section 2, Pingzhen District, Taoyuan, TWN, 324
T-Flex Techvest PCB Co Ltd is an equipment manufacturer of electronic components. The company is engaged in the manufacturing, processing, purchase, and sale of electronic parts and components and printed circuit boards (PCB). It offers high-level PCB (Printed Circuit Board) inner and outer layer printed circuit board lamination. The company products include mobile phone boards, communication boards, motherboards, photoelectric boards, HDI boards, and others.
50GF Score

Get the complete analysis for ROCO:3276

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

NT$16.70
Price
NT$7.30
GF Value