3S Silicon Tech (ROCO:5297) Days Payable: 84.02 (As of Dec. 2025) — Near Median

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ROCO:5297 3S Silicon Tech Inc ROCO:5297
68 GF Score
Price NT$69.50
GF Value NT$26.91
Valuation Significantly Overvalued
! 5 Warning Signs
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What is 3S Silicon Tech Days Payable?

3S Silicon Tech ROCO:5297 -0.71% 68 Days Payable is 84.02 as of Dec. 2025, which is 1% above its 10-year median of 82.94. GuruFocus rates ROCO:5297 with a GF Score™ of 68/100 and a GF Value™ of NT$26.91 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 999 Semiconductors companies, 3S Silicon Tech ranks better than 74.37% on this metric.

3S Silicon Tech's average Accounts Payable for the six months ended in Dec. 2025 was NT$46.5 Mil. 3S Silicon Tech's Cost of Goods Sold for the six months ended in Dec. 2025 was NT$101.1 Mil. Hence, 3S Silicon Tech's Days Payable for the six months ended in Dec. 2025 was 84.02.

The historical rank and industry rank for 3S Silicon Tech's Days Payable or its related term are showing as below:

ROCO:5297' s Days Payable Range Over the Past 10 Years
Min: 41.93   Med: 82.94   Max: 156.96
Current: 88.91

During the past 13 years, 3S Silicon Tech's highest Days Payable was 156.96. The lowest was 41.93. And the median was 82.94.

ROCO:5297's Days Payable is ranked better than
74.37% of 999 companies
in the Semiconductors industry
Industry Median: 53.06 vs ROCO:5297: 88.91

3S Silicon Tech's Days Payable declined from Dec. 2024 (87.50) to Dec. 2025 (84.02). It may suggest that 3S Silicon Tech accelerated paying its suppliers.


3S Silicon Tech Days Payable Historical Data

* Premium members only.

The historical data trend for 3S Silicon Tech'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.

3S Silicon Tech Days Payable Chart

3S Silicon Tech 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 156.96 126.79 79.98 84.64 81.23

3S Silicon Tech Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 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 65.05 87.16 87.50 103.82 84.02

ROCO:5297 vs NVDA, AVGO, MU: Days Payable Comparison

For the Semiconductors subindustry, 3S Silicon Tech'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.


3S Silicon Tech Days Payable vs Semiconductors Industry

For the Semiconductors industry and Technology sector, 3S Silicon Tech's Days Payable distribution charts can be found below:

* The bar in red indicates where 3S Silicon Tech's Days Payable falls into.


ROCO:5297
68GF Score
3S Silicon Tech Inc ROCO:5297
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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3S Silicon Tech 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.

3S Silicon Tech'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
=( (39.118 + 41.408) / 2 ) / 180.921*365
=40.263 / 180.921*365
=81.23

3S Silicon Tech'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: Jun. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (51.688 + 41.408) / 2 ) / 101.111*365 / 2
=46.548 / 101.111*365 / 2
=84.02

* 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 84.02 mean?
3S Silicon Tech (ROCO:5297) has a Days Payable of 84.02 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 3S Silicon Tech and its competitors. This is near median its historical median of 82.94. Over the past decade, 3S Silicon Tech's Days Payable has ranged from 41.93 to 156.96. According to the industry distribution chart, 3S Silicon Tech ranks #256 out of 999 companies in the Semiconductors industry, placing it in the top 25.6%.
Is 3S Silicon Tech's Days Payable too high?
3S Silicon Tech's current Days Payable of 84.02 is near median its 10-year median of 82.94. Over the past 10 years, this metric has ranged from a low of 41.93 to a high of 156.96. The Semiconductors industry median Days Payable is 53.06. 3S Silicon Tech's value of 84.02 is 58.3% above this industry median. Based on the distribution chart, 3S Silicon Tech ranks #256 out of 999 companies in the Semiconductors industry, which is above the industry midpoint. Overall, 3S Silicon Tech has a GF Score™ of 68/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does 3S Silicon Tech's Days Payable compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, 3S Silicon Tech ranks #256 out of 999 companies for Days Payable. This puts 3S Silicon Tech in the upper half of its industry. The industry median Days Payable is 53.06. 3S Silicon Tech's value of 84.02 is 58.3% above this benchmark. Historically, 3S Silicon Tech's own Days Payable has ranged from 41.93 to 156.96 over the past decade. While the company's 10-year median is 82.94 vs. the industry median of 53.06, 3S Silicon Tech 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 53.06, 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. 3S Silicon Tech's current Days Payable of 84.02 is 58.3% 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 3S Silicon Tech 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. 3S Silicon Tech's current Days Payable is 84.02, which is near median its own 10-year median of 82.94. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is 3S Silicon Tech stock overvalued right now?
Based on GuruFocus' analysis, 3S Silicon Tech (ROCO:5297) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$26.91, compared to a current price of NT$69.50 — trading 158.3% above its estimated fair value. The current Days Payable is 84.02, which is near median its 10-year median of 82.94 and 58.3% above the Semiconductors industry median of 53.06. 3S Silicon Tech's overall GF Score™ is 68/100 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 3S Silicon Tech (ROCO:5297), the current Days Payable is 84.02 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 3S Silicon Tech (ROCO:5297) Overvalued in 2026?

Based on GuruFocus' analysis, 3S Silicon Tech stock appears to be overvalued. The current stock price of NT$69.50 is trading 158.3% above its estimated GF Value™ of NT$26.91. GuruFocus considers 3S Silicon Tech to be Significantly Overvalued.

Key valuation signals for ROCO:5297:

  • Days Payable: 84.02 (near median its 10-year median of 82.94)
  • GF Value™: NT$26.91 vs. price of NT$69.50 (158.3% above fair value)
  • GF Score™: 68/100 with 5 warning signs
  • Industry Position: 58.3% above the Semiconductors median (#256 of 999)

No single metric tells the full story. See the ROCO:5297 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


3S Silicon Tech Business Description

Address No. 169-2, Section 1, Kangle Road, 3rd Floor, Xinfeng Township, Hsinchu, TWN, 304
3S Silicon Tech Inc. is a Taiwan-based company that offers die bonding for discrete power devices. Its products include clip-die bonders for power devices, snap ovens, customized equipment, and an open lab platform. 3S also provides intelligent automatic assembly machine systems, focusing on the packaging technology of discrete power semiconductors, supported by solutions and services. The company's systems include die-attach machines, stencil printers, copper strip die bonders, vacuum reflow ovens, and formic acid vacuum reflow ovens.
68GF Score

Get the complete analysis for ROCO:5297

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

NT$69.50
Price
NT$26.91
GF Value