Forcera Materials Co (ROCO:3467) Days Payable: 20.64 (As of Dec. 2025) — Near Median


ROCO:3467 Forcera Materials Co Ltd ROCO:3467
40 GF Score
Price NT$58.70
! 3 Warning Signs
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What is Forcera Materials Co Days Payable?

Forcera Materials Co ROCO:3467 -0.17% 40 Days Payable is 20.64 as of Dec. 2025, which is 4% below its 10-year median of 21.45. GuruFocus rates ROCO:3467 with a GF Score™ of 40/100. The stock has 3 warning signs investors should review. Among 996 Semiconductors companies, Forcera Materials Co ranks worse than 91.47% on this metric.

Forcera Materials Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$28.2 Mil. Forcera Materials Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$124.5 Mil. Hence, Forcera Materials Co's Days Payable for the three months ended in Dec. 2025 was 20.64.

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

ROCO:3467' s Days Payable Range Over the Past 10 Years
Min: 15.42   Med: 21.45   Max: 27.25
Current: 18.61

During the past 6 years, Forcera Materials Co's highest Days Payable was 27.25. The lowest was 15.42. And the median was 21.45.

ROCO:3467's Days Payable is ranked worse than
91.47% of 996 companies
in the Semiconductors industry
Industry Median: 52.98 vs ROCO:3467: 18.61

Forcera Materials Co's Days Payable increased from Dec. 2024 (20.03) to Dec. 2025 (20.64). It may suggest that Forcera Materials Co delayed paying its suppliers.


Forcera Materials Co Days Payable Historical Data

* Premium members only.

The historical data trend for Forcera Materials 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.

Forcera Materials Co Days Payable Chart

Forcera Materials Co Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial 22.57 27.25 22.03 15.98 20.87

Forcera Materials Co Quarterly Data
Dec20 Dec21 Dec22 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 20.03 17.04 16.31 18.19 20.64

ROCO:3467 vs AMAT, LRCX, KLAC: Days Payable Comparison

For the Semiconductor Equipment & Materials subindustry, Forcera Materials 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.


Forcera Materials Co Days Payable vs Semiconductors Industry

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

* The bar in red indicates where Forcera Materials Co's Days Payable falls into.


ROCO:3467
40GF Score
Forcera Materials Co Ltd ROCO:3467
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Forcera Materials 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.

Forcera Materials 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
=( (24.971 + 31.523) / 2 ) / 494.03*365
=28.247 / 494.03*365
=20.87

Forcera Materials 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
=( (24.801 + 31.523) / 2 ) / 124.475*365 / 4
=28.162 / 124.475*365 / 4
=20.64

* 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 20.64 mean?
Forcera Materials Co (ROCO:3467) has a Days Payable of 20.64 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 Forcera Materials Co and its competitors. This is near median its historical median of 21.45. Over the past decade, Forcera Materials Co's Days Payable has ranged from 15.42 to 27.25. According to the industry distribution chart, Forcera Materials Co ranks #911 out of 996 companies in the Semiconductors industry, placing it in the top 91.5%.
Is Forcera Materials Co's Days Payable too high?
Forcera Materials Co's current Days Payable of 20.64 is near median its 10-year median of 21.45. Over the past 10 years, this metric has ranged from a low of 15.42 to a high of 27.25. The Semiconductors industry median Days Payable is 52.98. Forcera Materials Co's value of 20.64 is 61% below this industry median. Based on the distribution chart, Forcera Materials Co ranks #911 out of 996 companies in the Semiconductors industry, which is in the bottom quartile relative to peers. Overall, Forcera Materials Co has a GF Score™ of 40/100, reflecting its overall financial health beyond just this single metric.
How does Forcera Materials Co's Days Payable compare to AMAT and LRCX?
According to the Semiconductors industry distribution chart, Forcera Materials Co ranks #911 out of 996 companies for Days Payable. This places Forcera Materials Co in the lower half of its industry. The industry median Days Payable is 52.98. Forcera Materials Co's value of 20.64 is 61% below this benchmark. Historically, Forcera Materials Co's own Days Payable has ranged from 15.42 to 27.25 over the past decade. While the company's 10-year median is 21.45 vs. the industry median of 52.98, Forcera Materials 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 52.98, 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. Forcera Materials Co's current Days Payable of 20.64 is 61% 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 Forcera Materials Co 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. Forcera Materials Co's current Days Payable is 20.64, which is near median its own 10-year median of 21.45. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Forcera Materials Co stock overvalued right now?
Forcera Materials Co (ROCO:3467) has a current Days Payable of 20.64. The current Days Payable is 20.64, which is near median its 10-year median of 21.45 and 61% below the Semiconductors industry median of 52.98. Forcera Materials Co's overall GF Score™ is 40/100 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 Forcera Materials Co (ROCO:3467), the current Days Payable is 20.64 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.

Forcera Materials Co Business Description

Address No. 56, Chang'an Road, Hsinchu, TWN
Forcera Materials Co Ltd is a company mainly engaged in the high-purity consumable components required in the semiconductor front-end manufacturing process. The newly completed factory of Taiwan Fine Materials is mainly a complex factory with an automated processing and manufacturing line of consumables and components. The materials processed include ceramics, quartz, silicon, etc. Its scale and output have reached the highest level in Asia.
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NT$58.70
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