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Niching IndustrialROCO:3444 -3.72%64 Days Payable is 99.86 as of Dec. 2025, which is 5% below its 10-year median of 104.79. GuruFocus rates ROCO:3444 with a GF Score™ of 64/100 and a GF Value™ of NT$89.50 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 999 Semiconductors companies, Niching Industrial ranks better than 78.68% on this metric.
The historical rank and industry rank for Niching Industrial's Days Payable or its related term are showing as below:
ROCO:3444'
s Days Payable Range Over the Past 10 Years
Min: 100.73 Med: 104.79 Max: 120.06
Current: 106.88
During the past 13 years, Niching Industrial's highest Days Payable was 120.06. The lowest was 100.73. And the median was 104.79.
ROCO:3444's Days Payable is ranked better than 78.68% of 999
companies
in the Semiconductors industry
Industry Median: 53.06
vs ROCO:3444: 106.88
Niching Industrial's Days Payable
declined
from Dec. 2024 (110.22) to Dec. 2025 (99.86).
It may suggest that Niching Industrialaccelerated paying its suppliers.
Niching Industrial Days Payable Related Terms
Niching Industrial Days Payable Historical Data
* Premium members only.
The historical data trend for Niching Industrial'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:3444 vs AMAT, LRCX, KLAC: Days Payable Comparison
For the Semiconductor Equipment & Materials subindustry, Niching Industrial'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.
Niching Industrial Days Payable vs Semiconductors Industry
For the Semiconductors industry and Technology sector, Niching Industrial's Days Payable distribution charts can be found below:
* The bar in red indicates where Niching Industrial'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.
Niching Industrial'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.
Niching Industrial (ROCO:3444) has a Days Payable of 99.86 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 Niching Industrial and its competitors. This is near median its historical median of 104.79. Over the past decade, Niching Industrial's Days Payable has ranged from 100.73 to 120.06. According to the industry distribution chart, Niching Industrial ranks #213 out of 999 companies in the Semiconductors industry, placing it in the top 21.3%.
Is Niching Industrial's Days Payable too high?
Niching Industrial's current Days Payable of 99.86 is near median its 10-year median of 104.79. Over the past 10 years, this metric has ranged from a low of 100.73 to a high of 120.06. The Semiconductors industry median Days Payable is 53.06. Niching Industrial's value of 99.86 is 88.2% above this industry median. Based on the distribution chart, Niching Industrial ranks #213 out of 999 companies in the Semiconductors industry, which is in the top quartile — a strong position relative to peers. Overall, Niching Industrial has a GF Score™ of 64/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Niching Industrial's Days Payable compare to AMAT and LRCX?
According to the Semiconductors industry distribution chart, Niching Industrial ranks #213 out of 999 companies for Days Payable. This places Niching Industrial in the top 21% of its industry — outperforming the majority of peers. The industry median Days Payable is 53.06. Niching Industrial's value of 99.86 is 88.2% above this benchmark. Historically, Niching Industrial's own Days Payable has ranged from 100.73 to 120.06 over the past decade. While the company's 10-year median is 104.79 vs. the industry median of 53.06, Niching Industrial 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 53.06, 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. Niching Industrial's current Days Payable of 99.86 is 88.2% 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 Niching Industrial 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. Niching Industrial's current Days Payable is 99.86, which is near median its own 10-year median of 104.79. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Niching Industrial stock overvalued right now?
Based on GuruFocus' analysis, Niching Industrial (ROCO:3444) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$89.50, compared to a current price of NT$75.10 — trading 16.1% below its estimated fair value. The current Days Payable is 99.86, which is near median its 10-year median of 104.79 and 88.2% above the Semiconductors industry median of 53.06. Niching Industrial's overall GF Score™ is 64/100 with 3 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 Niching Industrial (ROCO:3444), the current Days Payable is 99.86 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 Niching Industrial (ROCO:3444) Overvalued in 2026?
Based on GuruFocus' analysis, Niching Industrial stock appears to be undervalued.
The current stock price of NT$75.10 is trading 16.1% below its estimated GF Value™ of NT$89.50.
GuruFocus considers Niching Industrial to be Modestly Undervalued.
Key valuation signals for ROCO:3444:
Days Payable: 99.86 (near median its 10-year median of 104.79)
GF Value™: NT$89.50 vs. price of NT$75.10 (16.1% below fair value)
Industry Position: 88.2% above the Semiconductors median (#213 of 999)
No single metric tells the full story. See the ROCO:3444 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Niching Industrial Corp main business activities include the import, export, trading, and manufacturing of various raw materials, components, and equipment required for the semiconductor and optoelectronic industries. Its revenue is generated from Semiconductor products, Optoelectronics products, and others. Semiconductor products generate maximum revenue.
64GF Score
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