Gudeng Precision Industrial Co (ROCO:3680) Days Payable: 47.02 (As of Dec. 2025) — 16% Below Median

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ROCO:3680 Gudeng Precision Industrial Co Ltd ROCO:3680
89 GF Score
Price NT$498.50
GF Value NT$563.01
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Gudeng Precision Industrial Co Days Payable?

Gudeng Precision Industrial Co ROCO:3680 -4.68% 89 Days Payable is 47.02 as of Dec. 2025, which is 16% below its 10-year median of 55.83. GuruFocus rates ROCO:3680 with a GF Score™ of 89/100 and a GF Value™ of NT$563.01 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 999 Semiconductors companies, Gudeng Precision Industrial Co ranks better than 56.26% on this metric.

Gudeng Precision Industrial Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$663 Mil. Gudeng Precision Industrial Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$1,287 Mil. Hence, Gudeng Precision Industrial Co's Days Payable for the three months ended in Dec. 2025 was 47.02.

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

ROCO:3680' s Days Payable Range Over the Past 10 Years
Min: 29.12   Med: 55.83   Max: 78.08
Current: 58.33

During the past 13 years, Gudeng Precision Industrial Co's highest Days Payable was 78.08. The lowest was 29.12. And the median was 55.83.

ROCO:3680's Days Payable is ranked better than
56.26% of 999 companies
in the Semiconductors industry
Industry Median: 53.06 vs ROCO:3680: 58.33

Gudeng Precision Industrial Co's Days Payable declined from Dec. 2024 (65.74) to Dec. 2025 (47.02). It may suggest that Gudeng Precision Industrial Co accelerated paying its suppliers.


Gudeng Precision Industrial Co Days Payable Historical Data

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The historical data trend for Gudeng Precision Industrial 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.

Gudeng Precision Industrial Co Days Payable Chart

Gudeng Precision Industrial 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 63.39 78.08 76.36 62.29 60.52

Gudeng Precision Industrial 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 65.74 65.02 62.68 59.71 47.02

ROCO:3680 vs NVDA, AVGO, MU: Days Payable Comparison

For the Semiconductors subindustry, Gudeng Precision Industrial 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.


Gudeng Precision Industrial Co Days Payable vs Semiconductors Industry

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

* The bar in red indicates where Gudeng Precision Industrial Co's Days Payable falls into.


ROCO:3680
89GF Score
Gudeng Precision Industrial Co Ltd ROCO:3680
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Gudeng Precision Industrial 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.

Gudeng Precision Industrial 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
=( (697.538 + 718.637) / 2 ) / 4270.528*365
=708.0875 / 4270.528*365
=60.52

Gudeng Precision Industrial 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
=( (607.309 + 718.637) / 2 ) / 1286.53*365 / 4
=662.973 / 1286.53*365 / 4
=47.02

* 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 47.02 mean?
Gudeng Precision Industrial Co (ROCO:3680) has a Days Payable of 47.02 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 Gudeng Precision Industrial Co and its competitors. This is 16% below median its historical median of 55.83. Over the past decade, Gudeng Precision Industrial Co's Days Payable has ranged from 29.12 to 78.08. According to the industry distribution chart, Gudeng Precision Industrial Co ranks #437 out of 999 companies in the Semiconductors industry, placing it in the top 43.7%.
Is Gudeng Precision Industrial Co's Days Payable too high?
Gudeng Precision Industrial Co's current Days Payable of 47.02 is 16% below median its 10-year median of 55.83. Over the past 10 years, this metric has ranged from a low of 29.12 to a high of 78.08. The Semiconductors industry median Days Payable is 53.06. Gudeng Precision Industrial Co's value of 47.02 is 11.4% below this industry median. Based on the distribution chart, Gudeng Precision Industrial Co ranks #437 out of 999 companies in the Semiconductors industry, which is above the industry midpoint. Overall, Gudeng Precision Industrial Co has a GF Score™ of 89/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Gudeng Precision Industrial Co's Days Payable compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Gudeng Precision Industrial Co ranks #437 out of 999 companies for Days Payable. This puts Gudeng Precision Industrial Co in the upper half of its industry. The industry median Days Payable is 53.06. Gudeng Precision Industrial Co's value of 47.02 is 11.4% below this benchmark. Historically, Gudeng Precision Industrial Co's own Days Payable has ranged from 29.12 to 78.08 over the past decade. While the company's 10-year median is 55.83 vs. the industry median of 53.06, Gudeng Precision Industrial 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 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. Gudeng Precision Industrial Co's current Days Payable of 47.02 is 11.4% 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 Gudeng Precision Industrial Co 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. Gudeng Precision Industrial Co's current Days Payable is 47.02, which is 16% below median its own 10-year median of 55.83. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gudeng Precision Industrial Co stock overvalued right now?
Based on GuruFocus' analysis, Gudeng Precision Industrial Co (ROCO:3680) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$563.01, compared to a current price of NT$498.50 — trading 11.5% below its estimated fair value. The current Days Payable is 47.02, which is 16% below median its 10-year median of 55.83 and 11.4% below the Semiconductors industry median of 53.06. Gudeng Precision Industrial Co's overall GF Score™ is 89/100 with 3 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 Gudeng Precision Industrial Co (ROCO:3680), the current Days Payable is 47.02 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 Gudeng Precision Industrial Co (ROCO:3680) Overvalued in 2026?

Based on GuruFocus' analysis, Gudeng Precision Industrial Co stock appears to be undervalued. The current stock price of NT$498.50 is trading 11.5% below its estimated GF Value™ of NT$563.01. GuruFocus considers Gudeng Precision Industrial Co to be Modestly Undervalued.

Key valuation signals for ROCO:3680:

  • Days Payable: 47.02 (16% below median its 10-year median of 55.83)
  • GF Value™: NT$563.01 vs. price of NT$498.50 (11.5% below fair value)
  • GF Score™: 89/100 with 3 warning signs
  • Industry Position: 11.4% below the Semiconductors median (#437 of 999)

No single metric tells the full story. See the ROCO:3680 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Gudeng Precision Industrial Co Business Description

Address No. 7, Zhongxing Road, Tucheng District, New Taipei City, TWN, 236043
Gudeng Precision Industrial Co Ltd main business activities include the trading and manufacturing of molds, mask packages, etc. Its products and services include Photomask carriers, Wafer carriers, Equipment products, Semiconductor manufacturing materials and consumables, and others. The company's segments include Semiconductor Carriers and Semiconductor Equipment manufacturing. It generates maximum revenue from the Semiconductor manufacturing segment and from Taiwan.
89GF Score

Get the complete analysis for ROCO:3680

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

NT$498.50
Price
NT$563.01
GF Value