Shih Her Technologies (ROCO:3551) Days Payable: 23.46 (As of Dec. 2025) — 13% Below Median

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ROCO:3551 Shih Her Technologies Inc ROCO:3551
88 GF Score
Price NT$191.50
GF Value NT$133.21
Valuation Significantly Overvalued
! 2 Warning Signs
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What is Shih Her Technologies Days Payable?

Shih Her Technologies ROCO:3551 -3.90% 88 Days Payable is 23.46 as of Dec. 2025, which is 13% below its 10-year median of 26.94. GuruFocus rates ROCO:3551 with a GF Score™ of 88/100 and a GF Value™ of NT$133.21 (Significantly Overvalued). The stock has 2 warning signs investors should review. Among 999 Semiconductors companies, Shih Her Technologies ranks worse than 85.09% on this metric.

Shih Her Technologies's average Accounts Payable for the three months ended in Dec. 2025 was NT$138 Mil. Shih Her Technologies's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$537 Mil. Hence, Shih Her Technologies's Days Payable for the three months ended in Dec. 2025 was 23.46.

The historical rank and industry rank for Shih Her Technologies's Days Payable or its related term are showing as below:

ROCO:3551' s Days Payable Range Over the Past 10 Years
Min: 22.11   Med: 26.94   Max: 38.41
Current: 23.88

During the past 13 years, Shih Her Technologies's highest Days Payable was 38.41. The lowest was 22.11. And the median was 26.94.

ROCO:3551's Days Payable is ranked worse than
85.09% of 999 companies
in the Semiconductors industry
Industry Median: 53.06 vs ROCO:3551: 23.88

Shih Her Technologies's Days Payable increased from Dec. 2024 (21.24) to Dec. 2025 (23.46). It may suggest that Shih Her Technologies delayed paying its suppliers.


Shih Her Technologies Days Payable Historical Data

* Premium members only.

The historical data trend for Shih Her Technologies'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.

Shih Her Technologies Days Payable Chart

Shih Her Technologies 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 37.50 32.74 29.85 22.42 22.11

Shih Her Technologies 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 21.24 23.95 24.48 25.42 23.46

ROCO:3551 vs AMAT, LRCX, KLAC: Days Payable Comparison

For the Semiconductor Equipment & Materials subindustry, Shih Her Technologies'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.


Shih Her Technologies Days Payable vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Shih Her Technologies's Days Payable distribution charts can be found below:

* The bar in red indicates where Shih Her Technologies's Days Payable falls into.


ROCO:3551
88GF Score
Shih Her Technologies Inc ROCO:3551
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Shih Her Technologies 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.

Shih Her Technologies'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
=( (99.74 + 132.214) / 2 ) / 1914.538*365
=115.977 / 1914.538*365
=22.11

Shih Her Technologies'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
=( (143.916 + 132.214) / 2 ) / 536.912*365 / 4
=138.065 / 536.912*365 / 4
=23.46

* 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 23.46 mean?
Shih Her Technologies (ROCO:3551) has a Days Payable of 23.46 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 Shih Her Technologies and its competitors. This is 13% below median its historical median of 26.94. Over the past decade, Shih Her Technologies' Days Payable has ranged from 22.11 to 38.41. According to the industry distribution chart, Shih Her Technologies ranks #850 out of 999 companies in the Semiconductors industry, placing it in the top 85.1%.
Is Shih Her Technologies' Days Payable too high?
Shih Her Technologies' current Days Payable of 23.46 is 13% below median its 10-year median of 26.94. Over the past 10 years, this metric has ranged from a low of 22.11 to a high of 38.41. The Semiconductors industry median Days Payable is 53.06. Shih Her Technologies' value of 23.46 is 55.8% below this industry median. Based on the distribution chart, Shih Her Technologies ranks #850 out of 999 companies in the Semiconductors industry, which is in the bottom quartile relative to peers. Overall, Shih Her Technologies has a GF Score™ of 88/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Shih Her Technologies' Days Payable compare to AMAT and LRCX?
According to the Semiconductors industry distribution chart, Shih Her Technologies ranks #850 out of 999 companies for Days Payable. This places Shih Her Technologies in the lower half of its industry. The industry median Days Payable is 53.06. Shih Her Technologies' value of 23.46 is 55.8% below this benchmark. Historically, Shih Her Technologies' own Days Payable has ranged from 22.11 to 38.41 over the past decade. While the company's 10-year median is 26.94 vs. the industry median of 53.06, Shih Her Technologies 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 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. Shih Her Technologies's current Days Payable of 23.46 is 55.8% 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 Shih Her Technologies 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. Shih Her Technologies's current Days Payable is 23.46, which is 13% below median its own 10-year median of 26.94. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Shih Her Technologies stock overvalued right now?
Based on GuruFocus' analysis, Shih Her Technologies (ROCO:3551) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$133.21, compared to a current price of NT$191.50 — trading 43.8% above its estimated fair value. The current Days Payable is 23.46, which is 13% below median its 10-year median of 26.94 and 55.8% below the Semiconductors industry median of 53.06. Shih Her Technologies' overall GF Score™ is 88/100 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 Shih Her Technologies (ROCO:3551), the current Days Payable is 23.46 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 Shih Her Technologies (ROCO:3551) Overvalued in 2026?

Based on GuruFocus' analysis, Shih Her Technologies stock appears to be overvalued. The current stock price of NT$191.50 is trading 43.8% above its estimated GF Value™ of NT$133.21. GuruFocus considers Shih Her Technologies to be Significantly Overvalued.

Key valuation signals for ROCO:3551:

  • Days Payable: 23.46 (13% below median its 10-year median of 26.94)
  • GF Value™: NT$133.21 vs. price of NT$191.50 (43.8% above fair value)
  • GF Score™: 88/100 with 2 warning signs
  • Industry Position: 55.8% below the Semiconductors median (#850 of 999)

No single metric tells the full story. See the ROCO:3551 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Shih Her Technologies Business Description

Address No.18, Renzheng Road, Hsinchu Industrial Zone, Hukou Township, Hsin-Chu, TWN, 30352
Shih Her Technologies Inc is a Taiwan-based company that regeneration cleaning, repair, sales, purchase, research & development, manufacturing, processing, and assembly of semiconductors, optoelectronic equipment and components. Geographically, the company operates in Taiwan; and China, of which it derives maximum revenue from Taiwan.
88GF Score

Get the complete analysis for ROCO:3551

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

NT$191.50
Price
NT$133.21
GF Value