Taiwan IC Packaging (ROCO:3372) Days Payable: 34.85 (As of Dec. 2025) — Near Median


ROCO:3372 Taiwan IC Packaging Corp ROCO:3372
58 GF Score
Price NT$19.80
GF Value NT$17.11
Valuation Modestly Overvalued
! 2 Warning Signs
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What is Taiwan IC Packaging Days Payable?

Taiwan IC Packaging ROCO:3372 58 Days Payable is 34.85 as of Dec. 2025, which is 3% above its 10-year median of 33.81. GuruFocus rates ROCO:3372 with a GF Score™ of 58/100 and a GF Value™ of NT$17.11 (Modestly Overvalued). The stock has 2 warning signs investors should review. Among 998 Semiconductors companies, Taiwan IC Packaging ranks worse than 78.66% on this metric.

Taiwan IC Packaging's average Accounts Payable for the three months ended in Dec. 2025 was NT$117 Mil. Taiwan IC Packaging's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$307 Mil. Hence, Taiwan IC Packaging's Days Payable for the three months ended in Dec. 2025 was 34.85.

The historical rank and industry rank for Taiwan IC Packaging's Days Payable or its related term are showing as below:

ROCO:3372' s Days Payable Range Over the Past 10 Years
Min: 21.37   Med: 33.81   Max: 48.97
Current: 29.65

During the past 13 years, Taiwan IC Packaging's highest Days Payable was 48.97. The lowest was 21.37. And the median was 33.81.

ROCO:3372's Days Payable is ranked worse than
78.66% of 998 companies
in the Semiconductors industry
Industry Median: 52.98 vs ROCO:3372: 29.65

Taiwan IC Packaging's Days Payable increased from Dec. 2024 (27.13) to Dec. 2025 (34.85). It may suggest that Taiwan IC Packaging delayed paying its suppliers.


Taiwan IC Packaging Days Payable Historical Data

* Premium members only.

The historical data trend for Taiwan IC Packaging'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.

Taiwan IC Packaging Days Payable Chart

Taiwan IC Packaging 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 45.30 34.88 21.37 24.90 30.95

Taiwan IC Packaging 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 27.13 25.80 26.16 30.17 34.85

ROCO:3372 vs NVDA, AVGO, MU: Days Payable Comparison

For the Semiconductors subindustry, Taiwan IC Packaging'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.


Taiwan IC Packaging Days Payable vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Taiwan IC Packaging's Days Payable distribution charts can be found below:

* The bar in red indicates where Taiwan IC Packaging's Days Payable falls into.


ROCO:3372
58GF Score
Taiwan IC Packaging Corp ROCO:3372
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Taiwan IC Packaging 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.

Taiwan IC Packaging'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
=( (79.003 + 128.067) / 2 ) / 1221.108*365
=103.535 / 1221.108*365
=30.95

Taiwan IC Packaging'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
=( (106.44 + 128.067) / 2 ) / 306.999*365 / 4
=117.2535 / 306.999*365 / 4
=34.85

* 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 34.85 mean?
Taiwan IC Packaging (ROCO:3372) has a Days Payable of 34.85 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 Taiwan IC Packaging and its competitors. This is near median its historical median of 33.81. Over the past decade, Taiwan IC Packaging's Days Payable has ranged from 21.37 to 48.97. According to the industry distribution chart, Taiwan IC Packaging ranks #785 out of 998 companies in the Semiconductors industry, placing it in the top 78.7%.
Is Taiwan IC Packaging's Days Payable too high?
Taiwan IC Packaging's current Days Payable of 34.85 is near median its 10-year median of 33.81. Over the past 10 years, this metric has ranged from a low of 21.37 to a high of 48.97. The Semiconductors industry median Days Payable is 52.98. Taiwan IC Packaging's value of 34.85 is 34.2% below this industry median. Based on the distribution chart, Taiwan IC Packaging ranks #785 out of 998 companies in the Semiconductors industry, which is in the bottom quartile relative to peers. Overall, Taiwan IC Packaging has a GF Score™ of 58/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Taiwan IC Packaging's Days Payable compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Taiwan IC Packaging ranks #785 out of 998 companies for Days Payable. This places Taiwan IC Packaging in the lower half of its industry. The industry median Days Payable is 52.98. Taiwan IC Packaging's value of 34.85 is 34.2% below this benchmark. Historically, Taiwan IC Packaging's own Days Payable has ranged from 21.37 to 48.97 over the past decade. While the company's 10-year median is 33.81 vs. the industry median of 52.98, Taiwan IC Packaging 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 52.98, based on 998 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. Taiwan IC Packaging's current Days Payable of 34.85 is 34.2% 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 Taiwan IC Packaging and its competitors. For the Semiconductors industry, the median Days Payable is 52.98 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Taiwan IC Packaging's current Days Payable is 34.85, which is near median its own 10-year median of 33.81. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Taiwan IC Packaging stock overvalued right now?
Based on GuruFocus' analysis, Taiwan IC Packaging (ROCO:3372) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$17.11, compared to a current price of NT$19.80 — trading 15.7% above its estimated fair value. The current Days Payable is 34.85, which is near median its 10-year median of 33.81 and 34.2% below the Semiconductors industry median of 52.98. Taiwan IC Packaging's overall GF Score™ is 58/100 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 Taiwan IC Packaging (ROCO:3372), the current Days Payable is 34.85 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 Taiwan IC Packaging (ROCO:3372) Overvalued in 2026?

Based on GuruFocus' analysis, Taiwan IC Packaging stock appears to be overvalued. The current stock price of NT$19.80 is trading 15.7% above its estimated GF Value™ of NT$17.11. GuruFocus considers Taiwan IC Packaging to be Modestly Overvalued.

Key valuation signals for ROCO:3372:

  • Days Payable: 34.85 (near median its 10-year median of 33.81)
  • GF Value™: NT$17.11 vs. price of NT$19.80 (15.7% above fair value)
  • GF Score™: 58/100 with 2 warning signs
  • Industry Position: 34.2% below the Semiconductors median (#785 of 998)

No single metric tells the full story. See the ROCO:3372 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Taiwan IC Packaging Business Description

Address No. 1, South 2rd Road, Qianzhen District, Kaohsiung City, TWN
Taiwan IC Packaging Corp is engaged in semiconductor packaging and testing. It has one operating segment: Semiconductor packaging and testing. Majority of revenue is generated from Semiconductor Packaging and testing. The company opertes in Taiwan, Korea, America, and Other International Countries, with the majority of revenue from Taiwan.
58GF Score

Get the complete analysis for ROCO:3372

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

NT$19.80
Price
NT$17.11
GF Value