Taiwan Semiconductor Co (ROCO:5425) Days Payable: 48.42 (As of Dec. 2025) — 17% Below Median

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ROCO:5425 Taiwan Semiconductor Co Ltd ROCO:5425
82 GF Score
Price NT$89.50
GF Value NT$87.67
Valuation Fairly Valued
! 4 Warning Signs
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What is Taiwan Semiconductor Co Days Payable?

Taiwan Semiconductor Co ROCO:5425 +4.07% 82 Days Payable is 48.42 as of Dec. 2025, which is 17% below its 10-year median of 58.01. GuruFocus rates ROCO:5425 with a GF Score™ of 82/100 and a GF Value™ of NT$87.67 (Fairly Valued). The stock has 4 warning signs investors should review. Among 999 Semiconductors companies, Taiwan Semiconductor Co ranks worse than 60.66% on this metric.

Taiwan Semiconductor Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$1,614 Mil. Taiwan Semiconductor Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$3,042 Mil. Hence, Taiwan Semiconductor Co's Days Payable for the three months ended in Dec. 2025 was 48.42.

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

ROCO:5425' s Days Payable Range Over the Past 10 Years
Min: 43.68   Med: 58.01   Max: 79.83
Current: 44.32

During the past 13 years, Taiwan Semiconductor Co's highest Days Payable was 79.83. The lowest was 43.68. And the median was 58.01.

ROCO:5425's Days Payable is ranked worse than
60.66% of 999 companies
in the Semiconductors industry
Industry Median: 53.06 vs ROCO:5425: 44.32

Taiwan Semiconductor Co's Days Payable increased from Dec. 2024 (41.57) to Dec. 2025 (48.42). It may suggest that Taiwan Semiconductor Co delayed paying its suppliers.


Taiwan Semiconductor Co Days Payable Historical Data

* Premium members only.

The historical data trend for Taiwan Semiconductor 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.

Taiwan Semiconductor Co Days Payable Chart

Taiwan Semiconductor 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 57.37 58.65 54.18 47.05 43.68

Taiwan Semiconductor 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 41.57 40.62 42.56 46.88 48.42

ROCO:5425 vs NVDA, AVGO, MU: Days Payable Comparison

For the Semiconductors subindustry, Taiwan Semiconductor 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.


Taiwan Semiconductor Co Days Payable vs Semiconductors Industry

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

* The bar in red indicates where Taiwan Semiconductor Co's Days Payable falls into.


ROCO:5425
82GF Score
Taiwan Semiconductor Co Ltd ROCO:5425
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Taiwan Semiconductor 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.

Taiwan Semiconductor 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
=( (1374.344 + 1656.68) / 2 ) / 12664.153*365
=1515.512 / 12664.153*365
=43.68

Taiwan Semiconductor 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
=( (1571.453 + 1656.68) / 2 ) / 3042.052*365 / 4
=1614.0665 / 3042.052*365 / 4
=48.42

* 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 48.42 mean?
Taiwan Semiconductor Co (ROCO:5425) has a Days Payable of 48.42 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 Taiwan Semiconductor Co and its competitors. This is 17% below median its historical median of 58.01. Over the past decade, Taiwan Semiconductor Co's Days Payable has ranged from 43.68 to 79.83. According to the industry distribution chart, Taiwan Semiconductor Co ranks #606 out of 999 companies in the Semiconductors industry, placing it in the top 60.7%.
Is Taiwan Semiconductor Co's Days Payable too high?
Taiwan Semiconductor Co's current Days Payable of 48.42 is 17% below median its 10-year median of 58.01. Over the past 10 years, this metric has ranged from a low of 43.68 to a high of 79.83. The Semiconductors industry median Days Payable is 53.06. Taiwan Semiconductor Co's value of 48.42 is 8.7% below this industry median. Based on the distribution chart, Taiwan Semiconductor Co ranks #606 out of 999 companies in the Semiconductors industry, which is below the industry midpoint. Overall, Taiwan Semiconductor Co has a GF Score™ of 82/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Taiwan Semiconductor Co's Days Payable compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Taiwan Semiconductor Co ranks #606 out of 999 companies for Days Payable. This places Taiwan Semiconductor Co in the lower half of its industry. The industry median Days Payable is 53.06. Taiwan Semiconductor Co's value of 48.42 is 8.7% below this benchmark. Historically, Taiwan Semiconductor Co's own Days Payable has ranged from 43.68 to 79.83 over the past decade. While the company's 10-year median is 58.01 vs. the industry median of 53.06, Taiwan Semiconductor 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. Taiwan Semiconductor Co's current Days Payable of 48.42 is 8.7% 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 Taiwan Semiconductor 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. Taiwan Semiconductor Co's current Days Payable is 48.42, which is 17% below median its own 10-year median of 58.01. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Taiwan Semiconductor Co stock overvalued right now?
Based on GuruFocus' analysis, Taiwan Semiconductor Co (ROCO:5425) is currently considered Fairly Valued. The stock's GF Value™ is NT$87.67, compared to a current price of NT$89.50 — trading 2.1% above its estimated fair value. The current Days Payable is 48.42, which is 17% below median its 10-year median of 58.01 and 8.7% below the Semiconductors industry median of 53.06. Taiwan Semiconductor Co's overall GF Score™ is 82/100 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 Taiwan Semiconductor Co (ROCO:5425), the current Days Payable is 48.42 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 Taiwan Semiconductor Co (ROCO:5425) Overvalued in 2026?

Based on GuruFocus' analysis, Taiwan Semiconductor Co stock appears to be overvalued. The current stock price of NT$89.50 is trading 2.1% above its estimated GF Value™ of NT$87.67. GuruFocus considers Taiwan Semiconductor Co to be Fairly Valued.

Key valuation signals for ROCO:5425:

  • Days Payable: 48.42 (17% below median its 10-year median of 58.01)
  • GF Value™: NT$87.67 vs. price of NT$89.50 (2.1% above fair value)
  • GF Score™: 82/100 with 4 warning signs
  • Industry Position: 8.7% below the Semiconductors median (#606 of 999)

No single metric tells the full story. See the ROCO:5425 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Taiwan Semiconductor Co Business Description

Address Beixin Road, 11th Floor, No. 205, Section 3, Xindian District, New Taipei, TWN, 231
Taiwan Semiconductor Co Ltd is a company that is mainly engaged in the manufacturing and sale of semiconductor devices. The company's segment includes Rectifiers and Bar Code Printers. It generates maximum revenue from the Rectifiers segment. Its product portfolio includes Bridge Rectifier, Diode, DIAC and Thyristor, ESD Protection, Photocoupler, Transistor, Hall Effect Sensors, Voltage Reference, Switching Regulator, Linear Voltage Regulator, Amplifier and Comparator, and others.
82GF Score

Get the complete analysis for ROCO:5425

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

NT$89.50
Price
NT$87.67
GF Value