Usun Technology Co (ROCO:3498) Days Payable: 100.01 (As of Dec. 2025) — 22% Below Median


ROCO:3498 Usun Technology Co Ltd ROCO:3498
40 GF Score
Price NT$126.50
GF Value NT$48.92
Valuation Significantly Overvalued
! 2 Warning Signs
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What is Usun Technology Co Days Payable?

Usun Technology Co ROCO:3498 +5.86% 40 Days Payable is 100.01 as of Dec. 2025, which is 22% below its 10-year median of 127.42. GuruFocus rates ROCO:3498 with a GF Score™ of 40/100 and a GF Value™ of NT$48.92 (Significantly Overvalued). The stock has 2 warning signs investors should review. Among 2,987 Industrial Products companies, Usun Technology Co ranks better than 68.9% on this metric.

Usun Technology Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$330 Mil. Usun Technology Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$301 Mil. Hence, Usun Technology Co's Days Payable for the three months ended in Dec. 2025 was 100.01.

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

ROCO:3498' s Days Payable Range Over the Past 10 Years
Min: 105.63   Med: 127.42   Max: 172.57
Current: 123.47

During the past 13 years, Usun Technology Co's highest Days Payable was 172.57. The lowest was 105.63. And the median was 127.42.

ROCO:3498's Days Payable is ranked better than
68.9% of 2987 companies
in the Industrial Products industry
Industry Median: 78.05 vs ROCO:3498: 123.47

Usun Technology Co's Days Payable declined from Dec. 2024 (105.29) to Dec. 2025 (100.01). It may suggest that Usun Technology Co accelerated paying its suppliers.


Usun Technology Co Days Payable Historical Data

* Premium members only.

The historical data trend for Usun Technology 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.

Usun Technology Co Days Payable Chart

Usun Technology 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 171.82 114.95 130.24 132.80 140.20

Usun Technology 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 105.29 170.69 84.31 189.70 100.01

ROCO:3498 vs GEV, ETN, PH: Days Payable Comparison

For the Specialty Industrial Machinery subindustry, Usun Technology 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.


Usun Technology Co Days Payable vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Usun Technology Co's Days Payable distribution charts can be found below:

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


ROCO:3498
40GF Score
Usun Technology Co Ltd ROCO:3498
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Usun Technology 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.

Usun Technology 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
=( (240.324 + 405.856) / 2 ) / 841.142*365
=323.09 / 841.142*365
=140.20

Usun Technology 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
=( (253.317 + 405.856) / 2 ) / 300.71*365 / 4
=329.5865 / 300.71*365 / 4
=100.01

* 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 100.01 mean?
Usun Technology Co (ROCO:3498) has a Days Payable of 100.01 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 Usun Technology Co and its competitors. This is 22% below median its historical median of 127.42. Over the past decade, Usun Technology Co's Days Payable has ranged from 105.63 to 172.57. According to the industry distribution chart, Usun Technology Co ranks #929 out of 2987 companies in the Industrial Products industry, placing it in the top 31.1%.
Is Usun Technology Co's Days Payable too high?
Usun Technology Co's current Days Payable of 100.01 is 22% below median its 10-year median of 127.42. Over the past 10 years, this metric has ranged from a low of 105.63 to a high of 172.57. The Industrial Products industry median Days Payable is 78.05. Usun Technology Co's value of 100.01 is 28.1% above this industry median. Based on the distribution chart, Usun Technology Co ranks #929 out of 2987 companies in the Industrial Products industry, which is above the industry midpoint. Overall, Usun Technology Co has a GF Score™ of 40/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Usun Technology Co's Days Payable compare to GEV and ETN?
According to the Industrial Products industry distribution chart, Usun Technology Co ranks #929 out of 2987 companies for Days Payable. This puts Usun Technology Co in the upper half of its industry. The industry median Days Payable is 78.05. Usun Technology Co's value of 100.01 is 28.1% above this benchmark. Historically, Usun Technology Co's own Days Payable has ranged from 105.63 to 172.57 over the past decade. While the company's 10-year median is 127.42 vs. the industry median of 78.05, Usun Technology 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 an Industrial Products company?
The median Days Payable among Industrial Products companies is 78.05, based on 2,987 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. Usun Technology Co's current Days Payable of 100.01 is 28.1% 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 Usun Technology Co and its competitors. For the Industrial Products industry, the median Days Payable is 78.05 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Usun Technology Co's current Days Payable is 100.01, which is 22% below median its own 10-year median of 127.42. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Usun Technology Co stock overvalued right now?
Based on GuruFocus' analysis, Usun Technology Co (ROCO:3498) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$48.92, compared to a current price of NT$126.50 — trading 158.6% above its estimated fair value. The current Days Payable is 100.01, which is 22% below median its 10-year median of 127.42 and 28.1% above the Industrial Products industry median of 78.05. Usun Technology Co's overall GF Score™ is 40/100 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 Usun Technology Co (ROCO:3498), the current Days Payable is 100.01 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 Usun Technology Co (ROCO:3498) Overvalued in 2026?

Based on GuruFocus' analysis, Usun Technology Co stock appears to be overvalued. The current stock price of NT$126.50 is trading 158.6% above its estimated GF Value™ of NT$48.92. GuruFocus considers Usun Technology Co to be Significantly Overvalued.

Key valuation signals for ROCO:3498:

  • Days Payable: 100.01 (22% below median its 10-year median of 127.42)
  • GF Value™: NT$48.92 vs. price of NT$126.50 (158.6% above fair value)
  • GF Score™: 40/100 with 2 warning signs
  • Industry Position: 28.1% above the Industrial Products median (#929 of 2987)

No single metric tells the full story. See the ROCO:3498 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Usun Technology Co Business Description

Address No. 68, Shengde North Road, Xihai, Dayuan, Taoyuan, TWN, 337
Usun Technology Co Ltd is a Taiwan-based company. Its main business scopes are the design, production, and maintenance of automation equipment. Its product portfolio comprises of PCB plant equipments, CCL fillet, Multilayer PIN-bit composite dismantling system II, and Multi-layer printed circuit board, among others.
40GF Score

Get the complete analysis for ROCO:3498

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

NT$126.50
Price
NT$48.92
GF Value