LuxNet (ROCO:4979) Days Payable: 54.11 (As of Dec. 2025) — Near Median

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ROCO:4979 LuxNet Corp ROCO:4979
61 GF Score
Price NT$410.00
GF Value NT$261.95
Valuation Significantly Overvalued
! 1 Warning Sign
View Full Analysis

What is LuxNet Days Payable?

LuxNet ROCO:4979 +1.74% 61 Days Payable is 54.11 as of Dec. 2025, which is 7% above its 10-year median of 50.44. GuruFocus rates ROCO:4979 with a GF Score™ of 61/100 and a GF Value™ of NT$261.95 (Significantly Overvalued). The stock has 1 warning sign investors should review. Among 999 Semiconductors companies, LuxNet ranks better than 50.15% on this metric.

LuxNet's average Accounts Payable for the three months ended in Dec. 2025 was NT$527 Mil. LuxNet's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$889 Mil. Hence, LuxNet's Days Payable for the three months ended in Dec. 2025 was 54.11.

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

ROCO:4979' s Days Payable Range Over the Past 10 Years
Min: 41.05   Med: 50.44   Max: 85.65
Current: 53.38

During the past 13 years, LuxNet's highest Days Payable was 85.65. The lowest was 41.05. And the median was 50.44.

ROCO:4979's Days Payable is ranked better than
50.15% of 999 companies
in the Semiconductors industry
Industry Median: 53.16 vs ROCO:4979: 53.38

LuxNet's Days Payable increased from Dec. 2024 (42.49) to Dec. 2025 (54.11). It may suggest that LuxNet delayed paying its suppliers.


LuxNet Days Payable Historical Data

* Premium members only.

The historical data trend for LuxNet'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.

LuxNet Days Payable Chart

LuxNet 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 49.74 85.65 50.90 52.70 46.41

LuxNet 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 42.49 57.49 52.15 57.01 54.11

ROCO:4979 vs NVDA, AVGO, MU: Days Payable Comparison

For the Semiconductors subindustry, LuxNet'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.


LuxNet Days Payable vs Semiconductors Industry

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

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


ROCO:4979
61GF Score
LuxNet Corp ROCO:4979
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

LuxNet 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.

LuxNet'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
=( (451.625 + 429.401) / 2 ) / 3464.207*365
=440.513 / 3464.207*365
=46.41

LuxNet'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
=( (624.421 + 429.401) / 2 ) / 888.586*365 / 4
=526.911 / 888.586*365 / 4
=54.11

* 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 54.11 mean?
LuxNet (ROCO:4979) has a Days Payable of 54.11 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 LuxNet and its competitors. This is near median its historical median of 50.44. Over the past decade, LuxNet's Days Payable has ranged from 41.05 to 85.65. According to the industry distribution chart, LuxNet ranks #498 out of 999 companies in the Semiconductors industry, placing it in the top 49.8%.
Is LuxNet's Days Payable too high?
LuxNet's current Days Payable of 54.11 is near median its 10-year median of 50.44. Over the past 10 years, this metric has ranged from a low of 41.05 to a high of 85.65. The Semiconductors industry median Days Payable is 53.16. LuxNet's value of 54.11 is 1.8% above this industry median. Based on the distribution chart, LuxNet ranks #498 out of 999 companies in the Semiconductors industry, which is above the industry midpoint. Overall, LuxNet has a GF Score™ of 61/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does LuxNet's Days Payable compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, LuxNet ranks #498 out of 999 companies for Days Payable. This puts LuxNet in the upper half of its industry. The industry median Days Payable is 53.16. LuxNet's value of 54.11 is 1.8% above this benchmark. Historically, LuxNet's own Days Payable has ranged from 41.05 to 85.65 over the past decade. While the company's 10-year median is 50.44 vs. the industry median of 53.16, LuxNet 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 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. LuxNet's current Days Payable of 54.11 is 1.8% 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 LuxNet 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. LuxNet's current Days Payable is 54.11, which is near median its own 10-year median of 50.44. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is LuxNet stock overvalued right now?
Based on GuruFocus' analysis, LuxNet (ROCO:4979) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$261.95, compared to a current price of NT$410.00 — trading 56.5% above its estimated fair value. The current Days Payable is 54.11, which is near median its 10-year median of 50.44 and 1.8% above the Semiconductors industry median of 53.16. LuxNet's overall GF Score™ is 61/100 with 1 warning sign 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 LuxNet (ROCO:4979), the current Days Payable is 54.11 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 LuxNet (ROCO:4979) Overvalued in 2026?

Based on GuruFocus' analysis, LuxNet stock appears to be overvalued. The current stock price of NT$410.00 is trading 56.5% above its estimated GF Value™ of NT$261.95. GuruFocus considers LuxNet to be Significantly Overvalued.

Key valuation signals for ROCO:4979:

  • Days Payable: 54.11 (near median its 10-year median of 50.44)
  • GF Value™: NT$261.95 vs. price of NT$410.00 (56.5% above fair value)
  • GF Score™: 61/100 with 1 warning sign
  • Industry Position: 1.8% above the Semiconductors median (#498 of 999)

No single metric tells the full story. See the ROCO:4979 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


LuxNet Business Description

Address No. 6, Hejiang Road, Zhongli District, Taoyuan, TWN, 32061
LuxNet Corp is engaged in the manufacturing, processing and sale of electronic components and active components for optical communication and the retail sale of electronic materials. Its products include CHIP, TO-CAN and OPTICAL SUB-ASSEMBLY, and its main product is active components for optical communication and modules. It also provides OEM services including Contract Manufacturing Service, Module Manufacturing Service and Optical Engine Manufacturing Service. The Group's revenues are mainly from active components for optical communication and are recognized when control of the goods is transferred to the customer. It operates in Taiwan, China, North America and other regions, with North America generating maximum revenue.
61GF Score

Get the complete analysis for ROCO:4979

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

NT$410.00
Price
NT$261.95
GF Value