LINCO Technology Co (ROCO:3644) Days Payable: 113.45 (As of Dec. 2025) — 34% Above Median

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ROCO:3644 LINCO Technology Co Ltd ROCO:3644
27 GF Score
Price NT$299.00
! 5 Warning Signs
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What is LINCO Technology Co Days Payable?

LINCO Technology Co ROCO:3644 +3.64% 27 Days Payable is 113.45 as of Dec. 2025, which is 34% above its 10-year median of 84.72. GuruFocus rates ROCO:3644 with a GF Score™ of 27/100. The stock has 5 warning signs investors should review. Among 1,000 Semiconductors companies, LINCO Technology Co ranks better than 80.6% on this metric.

LINCO Technology Co's average Accounts Payable for the six months ended in Dec. 2025 was NT$155.1 Mil. LINCO Technology Co's Cost of Goods Sold for the six months ended in Dec. 2025 was NT$499.1 Mil. Hence, LINCO Technology Co's Days Payable for the six months ended in Dec. 2025 was 56.73.

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

ROCO:3644' s Days Payable Range Over the Past 10 Years
Min: 46.5   Med: 84.72   Max: 182.67
Current: 113.45

During the past 12 years, LINCO Technology Co's highest Days Payable was 182.67. The lowest was 46.50. And the median was 84.72.

ROCO:3644's Days Payable is ranked better than
80.6% of 1000 companies
in the Semiconductors industry
Industry Median: 52.59 vs ROCO:3644: 113.45

LINCO Technology Co's Days Payable declined from Dec. 2023 (182.67) to Dec. 2025 (113.45). It may suggest that LINCO Technology Co accelerated paying its suppliers.


LINCO Technology Co Days Payable Historical Data

* Premium members only.

The historical data trend for LINCO 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.

LINCO Technology Co Days Payable Chart

LINCO Technology Co Annual Data
Trend Dec11 Dec12 Dec13 Dec14 Dec15 Dec16 Dec17 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 91.57 64.20 182.67 77.86 113.45

LINCO Technology Co Semi-Annual Data
Dec09 Dec10 Dec11 Dec12 Dec13 Dec14 Dec15 Dec16 Dec17 Dec23 Dec24 Dec25
Days Payable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only 91.57 64.20 182.67 77.86 113.45

ROCO:3644 vs NVDA, AVGO, MU: Days Payable Comparison

For the Semiconductors subindustry, LINCO 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.


LINCO Technology Co Days Payable vs Semiconductors Industry

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

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


ROCO:3644
27GF Score
LINCO Technology Co Ltd ROCO:3644
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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LINCO 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.

LINCO 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
=( (88.625 + 221.667) / 2 ) / 499.138*365
=155.146 / 499.138*365
=113.45

LINCO 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: Dec. 2024 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (88.625 + 221.667) / 2 ) / 499.138*365 / 2
=155.146 / 499.138*365 / 2
=56.73

* 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 113.45 mean?
LINCO Technology Co (ROCO:3644) has a Days Payable of 113.45 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 LINCO Technology Co and its competitors. This is 34% above median its historical median of 84.72. Over the past decade, LINCO Technology Co's Days Payable has ranged from 46.50 to 182.67. According to the industry distribution chart, LINCO Technology Co ranks #194 out of 1000 companies in the Semiconductors industry, placing it in the top 19.4%.
Is LINCO Technology Co's Days Payable too high?
LINCO Technology Co's current Days Payable of 113.45 is 34% above median its 10-year median of 84.72. Over the past 10 years, this metric has ranged from a low of 46.50 to a high of 182.67. The Semiconductors industry median Days Payable is 52.59. LINCO Technology Co's value of 113.45 is 115.7% above this industry median. Based on the distribution chart, LINCO Technology Co ranks #194 out of 1000 companies in the Semiconductors industry, which is in the top quartile — a strong position relative to peers. Overall, LINCO Technology Co has a GF Score™ of 27/100, reflecting its overall financial health beyond just this single metric.
How does LINCO Technology Co's Days Payable compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, LINCO Technology Co ranks #194 out of 1000 companies for Days Payable. This places LINCO Technology Co in the top 19% of its industry — outperforming the majority of peers. The industry median Days Payable is 52.59. LINCO Technology Co's value of 113.45 is 115.7% above this benchmark. Historically, LINCO Technology Co's own Days Payable has ranged from 46.50 to 182.67 over the past decade. While the company's 10-year median is 84.72 vs. the industry median of 52.59, LINCO 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 a Semiconductors company?
The median Days Payable among Semiconductors companies is 52.59, based on 1,000 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. LINCO Technology Co's current Days Payable of 113.45 is 115.7% 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 LINCO Technology Co and its competitors. For the Semiconductors industry, the median Days Payable is 52.59 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. LINCO Technology Co's current Days Payable is 113.45, which is 34% above median its own 10-year median of 84.72. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is LINCO Technology Co stock overvalued right now?
LINCO Technology Co (ROCO:3644) has a current Days Payable of 113.45. The current Days Payable is 113.45, which is 34% above median its 10-year median of 84.72 and 115.7% above the Semiconductors industry median of 52.59. LINCO Technology Co's overall GF Score™ is 27/100 with 5 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 LINCO Technology Co (ROCO:3644), the current Days Payable is 113.45 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.

LINCO Technology Co Business Description

Address No.16,Keyuan 1st Road, Central Taiwan Science Park, Xitun District, Taichung City, TWN
LINCO Technology Co Ltd provide research and development on vacuum sputtering and plasma treatment equipment for the application in different industry. Its equipments are qualified and production- proven in IC substrate, EMC coating on 3C housing.
27GF Score

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