Gallant Precision Machining Co (ROCO:5443) Days Payable: 114.01 (As of Dec. 2025) — 24% 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:5443 Gallant Precision Machining Co Ltd ROCO:5443
61 GF Score
Price NT$108.00
GF Value NT$83.54
Valuation Modestly Overvalued
! 7 Warning Signs
View Full Analysis

What is Gallant Precision Machining Co Days Payable?

Gallant Precision Machining Co ROCO:5443 +3.35% 61 Days Payable is 114.01 as of Dec. 2025, which is 24% below its 10-year median of 150.44. GuruFocus rates ROCO:5443 with a GF Score™ of 61/100 and a GF Value™ of NT$83.54 (Modestly Overvalued). The stock has 7 warning signs investors should review. Among 999 Semiconductors companies, Gallant Precision Machining Co ranks better than 83.08% on this metric.

Gallant Precision Machining Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$1,040 Mil. Gallant Precision Machining Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$832 Mil. Hence, Gallant Precision Machining Co's Days Payable for the three months ended in Dec. 2025 was 114.01.

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

ROCO:5443' s Days Payable Range Over the Past 10 Years
Min: 117.21   Med: 150.44   Max: 197.21
Current: 128.8

During the past 13 years, Gallant Precision Machining Co's highest Days Payable was 197.21. The lowest was 117.21. And the median was 150.44.

ROCO:5443's Days Payable is ranked better than
83.08% of 999 companies
in the Semiconductors industry
Industry Median: 53.16 vs ROCO:5443: 128.80

Gallant Precision Machining Co's Days Payable increased from Dec. 2024 (88.14) to Dec. 2025 (114.01). It may suggest that Gallant Precision Machining Co delayed paying its suppliers.


Gallant Precision Machining Co Days Payable Historical Data

* Premium members only.

The historical data trend for Gallant Precision Machining 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.

Gallant Precision Machining Co Days Payable Chart

Gallant Precision Machining 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 117.21 143.50 197.21 130.01 136.72

Gallant Precision Machining 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 88.14 204.68 113.98 104.53 114.01

ROCO:5443 vs AMAT, LRCX, KLAC: Days Payable Comparison

For the Semiconductor Equipment & Materials subindustry, Gallant Precision Machining 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.


Gallant Precision Machining Co Days Payable vs Semiconductors Industry

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

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


ROCO:5443
61GF Score
Gallant Precision Machining Co Ltd ROCO:5443
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Gallant Precision Machining 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.

Gallant Precision Machining 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
=( (1180.94 + 1089.802) / 2 ) / 3031.17*365
=1135.371 / 3031.17*365
=136.72

Gallant Precision Machining 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
=( (989.457 + 1089.802) / 2 ) / 832.089*365 / 4
=1039.6295 / 832.089*365 / 4
=114.01

* 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 114.01 mean?
Gallant Precision Machining Co (ROCO:5443) has a Days Payable of 114.01 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 Gallant Precision Machining Co and its competitors. This is 24% below median its historical median of 150.44. Over the past decade, Gallant Precision Machining Co's Days Payable has ranged from 117.21 to 197.21. According to the industry distribution chart, Gallant Precision Machining Co ranks #169 out of 999 companies in the Semiconductors industry, placing it in the top 16.9%.
Is Gallant Precision Machining Co's Days Payable too high?
Gallant Precision Machining Co's current Days Payable of 114.01 is 24% below median its 10-year median of 150.44. Over the past 10 years, this metric has ranged from a low of 117.21 to a high of 197.21. The Semiconductors industry median Days Payable is 53.16. Gallant Precision Machining Co's value of 114.01 is 114.5% above this industry median. Based on the distribution chart, Gallant Precision Machining Co ranks #169 out of 999 companies in the Semiconductors industry, which is in the top quartile — a strong position relative to peers. Overall, Gallant Precision Machining Co has a GF Score™ of 61/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Gallant Precision Machining Co's Days Payable compare to AMAT and LRCX?
According to the Semiconductors industry distribution chart, Gallant Precision Machining Co ranks #169 out of 999 companies for Days Payable. This places Gallant Precision Machining Co in the top 17% of its industry — outperforming the majority of peers. The industry median Days Payable is 53.16. Gallant Precision Machining Co's value of 114.01 is 114.5% above this benchmark. Historically, Gallant Precision Machining Co's own Days Payable has ranged from 117.21 to 197.21 over the past decade. While the company's 10-year median is 150.44 vs. the industry median of 53.16, Gallant Precision Machining Co 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. Gallant Precision Machining Co's current Days Payable of 114.01 is 114.5% 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 Gallant Precision Machining Co 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. Gallant Precision Machining Co's current Days Payable is 114.01, which is 24% below median its own 10-year median of 150.44. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Gallant Precision Machining Co stock overvalued right now?
Based on GuruFocus' analysis, Gallant Precision Machining Co (ROCO:5443) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$83.54, compared to a current price of NT$108.00 — trading 29.3% above its estimated fair value. The current Days Payable is 114.01, which is 24% below median its 10-year median of 150.44 and 114.5% above the Semiconductors industry median of 53.16. Gallant Precision Machining Co's overall GF Score™ is 61/100 with 7 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 Gallant Precision Machining Co (ROCO:5443), the current Days Payable is 114.01 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 Gallant Precision Machining Co (ROCO:5443) Overvalued in 2026?

Based on GuruFocus' analysis, Gallant Precision Machining Co stock appears to be overvalued. The current stock price of NT$108.00 is trading 29.3% above its estimated GF Value™ of NT$83.54. GuruFocus considers Gallant Precision Machining Co to be Modestly Overvalued.

Key valuation signals for ROCO:5443:

  • Days Payable: 114.01 (24% below median its 10-year median of 150.44)
  • GF Value™: NT$83.54 vs. price of NT$108.00 (29.3% above fair value)
  • GF Score™: 61/100 with 7 warning signs
  • Industry Position: 114.5% above the Semiconductors median (#169 of 999)

No single metric tells the full story. See the ROCO:5443 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Gallant Precision Machining Co Business Description

Address No. 5-1, Innovation 1st Road, Hsinchu Science Park, Hsinchu, TWN, 300
Gallant Precision Machining Co Ltd is engaged in the design, manufacture, and sale of molds and machinery, metal parts and mold parts, stamping parts and die-cast parts, and automated manufacturing systems and their unit equipment. Geographically, it derives a majority of its revenue from Taiwan. The firm generates revenue from the sale of Display process equipment, Semiconductor process equipment, and Intelligent automated transportation equipment.
61GF Score

Get the complete analysis for ROCO:5443

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

NT$108.00
Price
NT$83.54
GF Value