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EFUN Technology CoROCO:3523 -0.65%36 Days Payable is 39.48 as of Dec. 2025, which is 6% above its 10-year median of 37.15. GuruFocus rates ROCO:3523 with a GF Score™ of 36/100 and a GF Value™ of NT$10.83 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 2,443 Hardware companies, EFUN Technology Co ranks worse than 74.91% on this metric.
The historical rank and industry rank for EFUN Technology Co's Days Payable or its related term are showing as below:
ROCO:3523'
s Days Payable Range Over the Past 10 Years
Min: 24.16 Med: 37.15 Max: 124.56
Current: 42.58
During the past 13 years, EFUN Technology Co's highest Days Payable was 124.56. The lowest was 24.16. And the median was 37.15.
ROCO:3523's Days Payable is ranked worse than 74.91% of 2443
companies
in the Hardware industry
Industry Median: 69.89
vs ROCO:3523: 42.58
EFUN Technology Co's Days Payable
declined
from Dec. 2024 (62.32) to Dec. 2025 (39.48).
It may suggest that EFUN Technology Coaccelerated paying its suppliers.
EFUN Technology Co Days Payable Related Terms
EFUN Technology Co Days Payable Historical Data
* Premium members only.
The historical data trend for EFUN 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.
For the Electronic Components subindustry, EFUN 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.
EFUN Technology Co Days Payable vs Hardware Industry
For the Hardware industry and Technology sector, EFUN Technology Co's Days Payable distribution charts can be found below:
* The bar in red indicates where EFUN Technology Co'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.
EFUN Technology Co'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.
EFUN Technology Co (ROCO:3523) has a Days Payable of 39.48 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 EFUN Technology Co and its competitors. This is near median its historical median of 37.15. Over the past decade, EFUN Technology Co's Days Payable has ranged from 24.16 to 124.56. According to the industry distribution chart, EFUN Technology Co ranks #1830 out of 2443 companies in the Hardware industry, placing it in the top 74.9%.
Is EFUN Technology Co's Days Payable too high?
EFUN Technology Co's current Days Payable of 39.48 is near median its 10-year median of 37.15. Over the past 10 years, this metric has ranged from a low of 24.16 to a high of 124.56. The Hardware industry median Days Payable is 69.89. EFUN Technology Co's value of 39.48 is 43.5% below this industry median. Based on the distribution chart, EFUN Technology Co ranks #1830 out of 2443 companies in the Hardware industry, which is below the industry midpoint. Overall, EFUN Technology Co has a GF Score™ of 36/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does EFUN Technology Co's Days Payable compare to APH and GLW?
According to the Hardware industry distribution chart, EFUN Technology Co ranks #1830 out of 2443 companies for Days Payable. This places EFUN Technology Co in the lower half of its industry. The industry median Days Payable is 69.89. EFUN Technology Co's value of 39.48 is 43.5% below this benchmark. Historically, EFUN Technology Co's own Days Payable has ranged from 24.16 to 124.56 over the past decade. While the company's 10-year median is 37.15 vs. the industry median of 69.89, EFUN Technology 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 Hardware company?
The median Days Payable among Hardware companies is 69.89, 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. EFUN Technology Co's current Days Payable of 39.48 is 43.5% 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 EFUN Technology Co and its competitors. For the Hardware industry, the median Days Payable is 69.89 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. EFUN Technology Co's current Days Payable is 39.48, which is near median its own 10-year median of 37.15. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is EFUN Technology Co stock overvalued right now?
Based on GuruFocus' analysis, EFUN Technology Co (ROCO:3523) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$10.83, compared to a current price of NT$15.40 — trading 42.2% above its estimated fair value. The current Days Payable is 39.48, which is near median its 10-year median of 37.15 and 43.5% below the Hardware industry median of 69.89. EFUN Technology Co's overall GF Score™ is 36/100 with 6 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 EFUN Technology Co (ROCO:3523), the current Days Payable is 39.48 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 EFUN Technology Co (ROCO:3523) Overvalued in 2026?
Based on GuruFocus' analysis, EFUN Technology Co stock appears to be overvalued.
The current stock price of NT$15.40 is trading 42.2% above its estimated GF Value™ of NT$10.83.
GuruFocus considers EFUN Technology Co to be Significantly Overvalued.
Key valuation signals for ROCO:3523:
Days Payable: 39.48 (near median its 10-year median of 37.15)
GF Value™: NT$10.83 vs. price of NT$15.40 (42.2% above fair value)
Industry Position: 43.5% below the Hardware median (#1830 of 2443)
No single metric tells the full story. See the ROCO:3523 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
EFUN Technology Co Ltd is primarily engaged in the business related to optical film, electronic optical components, and solar photovoltaic power generation system construction.
36GF Score
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