Niko Semiconductor Co (ROCO:3317) Days Payable: 60.03 (As of Dec. 2025) — 22% Below Median

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ROCO:3317 Niko Semiconductor Co Ltd ROCO:3317
63 GF Score
Price NT$91.70
GF Value NT$47.27
Valuation Significantly Overvalued
! 6 Warning Signs
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What is Niko Semiconductor Co Days Payable?

Niko Semiconductor Co ROCO:3317 +1.21% 63 Days Payable is 60.03 as of Dec. 2025, which is 22% below its 10-year median of 77.32. GuruFocus rates ROCO:3317 with a GF Score™ of 63/100 and a GF Value™ of NT$47.27 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 999 Semiconductors companies, Niko Semiconductor Co ranks better than 57.56% on this metric.

Niko Semiconductor Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$322 Mil. Niko Semiconductor Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$489 Mil. Hence, Niko Semiconductor Co's Days Payable for the three months ended in Dec. 2025 was 60.03.

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

ROCO:3317' s Days Payable Range Over the Past 10 Years
Min: 58.47   Med: 77.32   Max: 98.37
Current: 59.15

During the past 13 years, Niko Semiconductor Co's highest Days Payable was 98.37. The lowest was 58.47. And the median was 77.32.

ROCO:3317's Days Payable is ranked better than
57.56% of 999 companies
in the Semiconductors industry
Industry Median: 53.16 vs ROCO:3317: 59.15

Niko Semiconductor Co's Days Payable declined from Dec. 2024 (61.63) to Dec. 2025 (60.03). It may suggest that Niko Semiconductor Co accelerated paying its suppliers.


Niko Semiconductor Co Days Payable Historical Data

* Premium members only.

The historical data trend for Niko 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.

Niko Semiconductor Co Days Payable Chart

Niko 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 72.49 96.84 92.97 85.31 58.47

Niko 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 61.63 63.63 53.12 61.12 60.03

ROCO:3317 vs NVDA, AVGO, MU: Days Payable Comparison

For the Semiconductors subindustry, Niko 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.


Niko Semiconductor Co Days Payable vs Semiconductors Industry

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

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


ROCO:3317
63GF Score
Niko Semiconductor Co Ltd ROCO:3317
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Niko 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.

Niko 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
=( (344.44 + 283.226) / 2 ) / 1959.031*365
=313.833 / 1959.031*365
=58.47

Niko 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
=( (360.725 + 283.226) / 2 ) / 489.451*365 / 4
=321.9755 / 489.451*365 / 4
=60.03

* 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 60.03 mean?
Niko Semiconductor Co (ROCO:3317) has a Days Payable of 60.03 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 Niko Semiconductor Co and its competitors. This is 22% below median its historical median of 77.32. Over the past decade, Niko Semiconductor Co's Days Payable has ranged from 58.47 to 98.37. According to the industry distribution chart, Niko Semiconductor Co ranks #424 out of 999 companies in the Semiconductors industry, placing it in the top 42.4%.
Is Niko Semiconductor Co's Days Payable too high?
Niko Semiconductor Co's current Days Payable of 60.03 is 22% below median its 10-year median of 77.32. Over the past 10 years, this metric has ranged from a low of 58.47 to a high of 98.37. The Semiconductors industry median Days Payable is 53.16. Niko Semiconductor Co's value of 60.03 is 12.9% above this industry median. Based on the distribution chart, Niko Semiconductor Co ranks #424 out of 999 companies in the Semiconductors industry, which is above the industry midpoint. Overall, Niko Semiconductor Co has a GF Score™ of 63/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Niko Semiconductor Co's Days Payable compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Niko Semiconductor Co ranks #424 out of 999 companies for Days Payable. This puts Niko Semiconductor Co in the upper half of its industry. The industry median Days Payable is 53.16. Niko Semiconductor Co's value of 60.03 is 12.9% above this benchmark. Historically, Niko Semiconductor Co's own Days Payable has ranged from 58.47 to 98.37 over the past decade. While the company's 10-year median is 77.32 vs. the industry median of 53.16, Niko Semiconductor 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 Semiconductors company?
The median Days Payable among Semiconductors companies is 53.16, 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. Niko Semiconductor Co's current Days Payable of 60.03 is 12.9% 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 Niko Semiconductor Co and its competitors. For the Semiconductors industry, the median Days Payable is 53.16 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Niko Semiconductor Co's current Days Payable is 60.03, which is 22% below median its own 10-year median of 77.32. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Niko Semiconductor Co stock overvalued right now?
Based on GuruFocus' analysis, Niko Semiconductor Co (ROCO:3317) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$47.27, compared to a current price of NT$91.70 — trading 94% above its estimated fair value. The current Days Payable is 60.03, which is 22% below median its 10-year median of 77.32 and 12.9% above the Semiconductors industry median of 53.16. Niko Semiconductor Co's overall GF Score™ is 63/100 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 Niko Semiconductor Co (ROCO:3317), the current Days Payable is 60.03 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 Niko Semiconductor Co (ROCO:3317) Overvalued in 2026?

Based on GuruFocus' analysis, Niko Semiconductor Co stock appears to be overvalued. The current stock price of NT$91.70 is trading 94% above its estimated GF Value™ of NT$47.27. GuruFocus considers Niko Semiconductor Co to be Significantly Overvalued.

Key valuation signals for ROCO:3317:

  • Days Payable: 60.03 (22% below median its 10-year median of 77.32)
  • GF Value™: NT$47.27 vs. price of NT$91.70 (94% above fair value)
  • GF Score™: 63/100 with 6 warning signs
  • Industry Position: 12.9% above the Semiconductors median (#424 of 999)

No single metric tells the full story. See the ROCO:3317 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Niko Semiconductor Co Business Description

Address No.368 Gongjian Road, 12th Floor, Xizhi District, New Taipei City, TWN
Niko Semiconductor Co Ltd is engaged in the research, development, design, and sales of analog IC that can be applied to communications, computers, computer peripherals, video, power supply, and other consumer products. It specializes in the design of power management components and power modules. Its main products include Power MOSFETs, wide-bandgap semiconductor devices such as SiC MOSFETs and GaN HEMTs, and SiC power modules, which are widely used in motherboards, laptops, tablets, and other PC products and their peripheral power devices. It has also expanded into industries such as drones, automotive electronics and onboard charging, robotics, and AI servers. The Group's revenue is generated mainly from the sale of power MOSFETs. It operates in Taiwan, China, and other regions.
63GF Score

Get the complete analysis for ROCO:3317

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

NT$91.70
Price
NT$47.27
GF Value