Avalue Technology (ROCO:3479) Days Payable: 53.05 (As of Dec. 2025) — 39% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

ROCO:3479 Avalue Technology Inc ROCO:3479
76 GF Score
Price NT$142.00
GF Value NT$112.13
Valuation Modestly Overvalued
! 8 Warning Signs
View Full Analysis

What is Avalue Technology Days Payable?

Avalue Technology ROCO:3479 -0.35% 76 Days Payable is 53.05 as of Dec. 2025, which is 39% above its 10-year median of 38.20. GuruFocus rates ROCO:3479 with a GF Score™ of 76/100 and a GF Value™ of NT$112.13 (Modestly Overvalued). The stock has 8 warning signs investors should review. Among 2,443 Hardware companies, Avalue Technology ranks worse than 67.29% on this metric.

Avalue Technology's average Accounts Payable for the three months ended in Dec. 2025 was NT$932 Mil. Avalue Technology's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$1,604 Mil. Hence, Avalue Technology's Days Payable for the three months ended in Dec. 2025 was 53.05.

The historical rank and industry rank for Avalue Technology's Days Payable or its related term are showing as below:

ROCO:3479' s Days Payable Range Over the Past 10 Years
Min: 28.48   Med: 38.2   Max: 51.06
Current: 51.06

During the past 13 years, Avalue Technology's highest Days Payable was 51.06. The lowest was 28.48. And the median was 38.20.

ROCO:3479's Days Payable is ranked worse than
67.29% of 2443 companies
in the Hardware industry
Industry Median: 69.94 vs ROCO:3479: 51.06

Avalue Technology's Days Payable declined from Dec. 2024 (55.12) to Dec. 2025 (53.05). It may suggest that Avalue Technology accelerated paying its suppliers.


Avalue Technology Days Payable Historical Data

* Premium members only.

The historical data trend for Avalue Technology'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.

Avalue Technology Days Payable Chart

Avalue Technology 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 48.60 38.90 34.02 35.67 40.40

Avalue Technology 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 55.12 53.04 57.98 51.10 53.05

ROCO:3479 vs SNDK, DELL, STX: Days Payable Comparison

For the Computer Hardware subindustry, Avalue Technology'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.


Avalue Technology Days Payable vs Hardware Industry

For the Hardware industry and Technology sector, Avalue Technology's Days Payable distribution charts can be found below:

* The bar in red indicates where Avalue Technology's Days Payable falls into.


ROCO:3479
76GF Score
Avalue Technology Inc ROCO:3479
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Avalue Technology 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.

Avalue Technology'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
=( (570.454 + 823.081) / 2 ) / 6294.894*365
=696.7675 / 6294.894*365
=40.40

Avalue Technology'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
=( (1041.432 + 823.081) / 2 ) / 1603.674*365 / 4
=932.2565 / 1603.674*365 / 4
=53.05

* 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 53.05 mean?
Avalue Technology (ROCO:3479) has a Days Payable of 53.05 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 Avalue Technology and its competitors. This is 39% above median its historical median of 38.20. Over the past decade, Avalue Technology's Days Payable has ranged from 28.48 to 51.06. According to the industry distribution chart, Avalue Technology ranks #1644 out of 2443 companies in the Hardware industry, placing it in the top 67.3%.
Is Avalue Technology's Days Payable too high?
Avalue Technology's current Days Payable of 53.05 is 39% above median its 10-year median of 38.20. Over the past 10 years, this metric has ranged from a low of 28.48 to a high of 51.06. The Hardware industry median Days Payable is 69.94. Avalue Technology's value of 53.05 is 24.1% below this industry median. Based on the distribution chart, Avalue Technology ranks #1644 out of 2443 companies in the Hardware industry, which is below the industry midpoint. Overall, Avalue Technology has a GF Score™ of 76/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Avalue Technology's Days Payable compare to SNDK and DELL?
According to the Hardware industry distribution chart, Avalue Technology ranks #1644 out of 2443 companies for Days Payable. This places Avalue Technology in the lower half of its industry. The industry median Days Payable is 69.94. Avalue Technology's value of 53.05 is 24.1% below this benchmark. Historically, Avalue Technology's own Days Payable has ranged from 28.48 to 51.06 over the past decade. While the company's 10-year median is 38.20 vs. the industry median of 69.94, Avalue Technology 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 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. Avalue Technology's current Days Payable of 53.05 is 24.1% 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 Avalue Technology 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. Avalue Technology's current Days Payable is 53.05, which is 39% above median its own 10-year median of 38.20. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Avalue Technology stock overvalued right now?
Based on GuruFocus' analysis, Avalue Technology (ROCO:3479) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$112.13, compared to a current price of NT$142.00 — trading 26.6% above its estimated fair value. The current Days Payable is 53.05, which is 39% above median its 10-year median of 38.20 and 24.1% below the Hardware industry median of 69.94. Avalue Technology's overall GF Score™ is 76/100 with 8 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 Avalue Technology (ROCO:3479), the current Days Payable is 53.05 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 Avalue Technology (ROCO:3479) Overvalued in 2026?

Based on GuruFocus' analysis, Avalue Technology stock appears to be overvalued. The current stock price of NT$142.00 is trading 26.6% above its estimated GF Value™ of NT$112.13. GuruFocus considers Avalue Technology to be Modestly Overvalued.

Key valuation signals for ROCO:3479:

  • Days Payable: 53.05 (39% above median its 10-year median of 38.20)
  • GF Value™: NT$112.13 vs. price of NT$142.00 (26.6% above fair value)
  • GF Score™: 76/100 with 8 warning signs
  • Industry Position: 24.1% below the Hardware median (#1644 of 2443)

No single metric tells the full story. See the ROCO:3479 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Avalue Technology Business Description

Address No. 228 Liancheng Road, Zhonghe District, 7th Floor, New Taipei City, TWN, 235
Avalue Technology Inc designs, manufactures, processes, imports as well as exports PC-based industrial computer products. Its products include an embedded platform, industrial motherboard, applied panel computing, RISC platform and ODM service, industrial motherboard, intelligent system, and among others.
76GF Score

Get the complete analysis for ROCO:3479

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

NT$142.00
Price
NT$112.13
GF Value