Episil Technologies (ROCO:3707) Days Payable: 23.98 (As of Dec. 2025) — 21% Below Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

ROCO:3707 Episil Technologies Inc ROCO:3707
49 GF Score
Price NT$75.50
GF Value NT$45.96
Valuation Significantly Overvalued
! 4 Warning Signs
View Full Analysis

What is Episil Technologies Days Payable?

Episil Technologies ROCO:3707 -5.63% 49 Days Payable is 23.98 as of Dec. 2025, which is 21% below its 10-year median of 30.28. GuruFocus rates ROCO:3707 with a GF Score™ of 49/100 and a GF Value™ of NT$45.96 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 999 Semiconductors companies, Episil Technologies ranks worse than 84.38% on this metric.

Episil Technologies's average Accounts Payable for the three months ended in Dec. 2025 was NT$416 Mil. Episil Technologies's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$1,581 Mil. Hence, Episil Technologies's Days Payable for the three months ended in Dec. 2025 was 23.98.

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

ROCO:3707' s Days Payable Range Over the Past 10 Years
Min: 24.64   Med: 30.28   Max: 36.36
Current: 24.64

During the past 13 years, Episil Technologies's highest Days Payable was 36.36. The lowest was 24.64. And the median was 30.28.

ROCO:3707's Days Payable is ranked worse than
84.38% of 999 companies
in the Semiconductors industry
Industry Median: 53.16 vs ROCO:3707: 24.64

Episil Technologies's Days Payable declined from Dec. 2024 (25.44) to Dec. 2025 (23.98). It may suggest that Episil Technologies accelerated paying its suppliers.


Episil Technologies Days Payable Historical Data

* Premium members only.

The historical data trend for Episil 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.

Episil Technologies Days Payable Chart

Episil 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 34.87 30.42 26.51 24.74 26.10

Episil 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 25.44 26.83 23.79 22.85 23.98

ROCO:3707 vs NVDA, AVGO, MU: Days Payable Comparison

For the Semiconductors subindustry, Episil 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.


Episil Technologies Days Payable vs Semiconductors Industry

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

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


ROCO:3707
49GF Score
Episil Technologies Inc ROCO:3707
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Episil 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.

Episil 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
=( (427.025 + 424.941) / 2 ) / 5956.419*365
=425.983 / 5956.419*365
=26.10

Episil 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
=( (406.201 + 424.941) / 2 ) / 1581.497*365 / 4
=415.571 / 1581.497*365 / 4
=23.98

* 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 23.98 mean?
Episil Technologies (ROCO:3707) has a Days Payable of 23.98 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 Episil Technologies and its competitors. This is 21% below median its historical median of 30.28. Over the past decade, Episil Technologies' Days Payable has ranged from 24.64 to 36.36. According to the industry distribution chart, Episil Technologies ranks #843 out of 999 companies in the Semiconductors industry, placing it in the top 84.4%.
Is Episil Technologies' Days Payable too high?
Episil Technologies' current Days Payable of 23.98 is 21% below median its 10-year median of 30.28. Over the past 10 years, this metric has ranged from a low of 24.64 to a high of 36.36. The Semiconductors industry median Days Payable is 53.16. Episil Technologies' value of 23.98 is 54.9% below this industry median. Based on the distribution chart, Episil Technologies ranks #843 out of 999 companies in the Semiconductors industry, which is in the bottom quartile relative to peers. Overall, Episil Technologies has a GF Score™ of 49/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Episil Technologies' Days Payable compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Episil Technologies ranks #843 out of 999 companies for Days Payable. This places Episil Technologies in the lower half of its industry. The industry median Days Payable is 53.16. Episil Technologies' value of 23.98 is 54.9% below this benchmark. Historically, Episil Technologies' own Days Payable has ranged from 24.64 to 36.36 over the past decade. While the company's 10-year median is 30.28 vs. the industry median of 53.16, Episil 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 53.16, 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. Episil Technologies's current Days Payable of 23.98 is 54.9% 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 Episil Technologies and its competitors. For the Semiconductors industry, the median Days Payable is 53.16 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Episil Technologies's current Days Payable is 23.98, which is 21% below median its own 10-year median of 30.28. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Episil Technologies stock overvalued right now?
Based on GuruFocus' analysis, Episil Technologies (ROCO:3707) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$45.96, compared to a current price of NT$75.50 — trading 64.3% above its estimated fair value. The current Days Payable is 23.98, which is 21% below median its 10-year median of 30.28 and 54.9% below the Semiconductors industry median of 53.16. Episil Technologies' overall GF Score™ is 49/100 with 4 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 Episil Technologies (ROCO:3707), the current Days Payable is 23.98 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 Episil Technologies (ROCO:3707) Overvalued in 2026?

Based on GuruFocus' analysis, Episil Technologies stock appears to be overvalued. The current stock price of NT$75.50 is trading 64.3% above its estimated GF Value™ of NT$45.96. GuruFocus considers Episil Technologies to be Significantly Overvalued.

Key valuation signals for ROCO:3707:

  • Days Payable: 23.98 (21% below median its 10-year median of 30.28)
  • GF Value™: NT$45.96 vs. price of NT$75.50 (64.3% above fair value)
  • GF Score™: 49/100 with 4 warning signs
  • Industry Position: 54.9% below the Semiconductors median (#843 of 999)

No single metric tells the full story. See the ROCO:3707 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Episil Technologies Business Description

Address No.18,Innovation Road 1, Science Based Industrial Park, Hsinchu, TWN, 30076
Episil Technologies Inc is engaged in general investment, research, development, manufacture and sales of epitaxial and silicon chips, mixed-signal integrated circuit and linear integrated circuit and research and development of 6" SiC G3/G4 Platform Development; SiC Schottky Diode 3300V process; SiC MOSFET 3300V manufacturing process; and GaN power semiconductor components combined with IC process manufacturing process technology for providing 6-inch silicon wafer foundry service. It operates in one reportable operating segment. Geographically, it operates in Taiwan, Japan, China, the USA, and others, with the majority of revenue deriving from Taiwan.
49GF Score

Get the complete analysis for ROCO:3707

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

NT$75.50
Price
NT$45.96
GF Value