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Wafer WorksROCO:6182 -9.94%60 Days Payable is 36.38 as of Dec. 2025, which is 3% below its 10-year median of 37.50. GuruFocus rates ROCO:6182 with a GF Score™ of 60/100 and a GF Value™ of NT$33.54 (Significantly Overvalued). The stock has 9 warning signs investors should review. Among 999 Semiconductors companies, Wafer Works ranks worse than 80.58% on this metric.
Wafer Works's average Accounts Payable for the
three
months ended in Dec. 2025 was NT$691 Mil. Wafer Works's Cost of Goods Sold for the
three
months ended in Dec. 2025 was NT$1,732 Mil.
Hence, Wafer Works's Days Payable for the
three
months ended in Dec. 2025 was 36.38.
The historical rank and industry rank for Wafer Works's Days Payable or its related term are showing as below:
ROCO:6182'
s Days Payable Range Over the Past 10 Years
Min: 21.63 Med: 37.5 Max: 53.74
Current: 28.36
During the past 13 years, Wafer Works's highest Days Payable was 53.74. The lowest was 21.63. And the median was 37.50.
ROCO:6182's Days Payable is ranked worse than 80.58% of 999
companies
in the Semiconductors industry
Industry Median: 53.16
vs ROCO:6182: 28.36
Wafer Works's Days Payable
increased
from Dec. 2024 (27.51) to Dec. 2025 (36.38).
It may suggest that Wafer Worksdelayed paying its suppliers.
Wafer Works Days Payable Related Terms
Wafer Works Days Payable Historical Data
* Premium members only.
The historical data trend for Wafer Works'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.
ROCO:6182 vs AMAT, LRCX, KLAC: Days Payable Comparison
For the Semiconductor Equipment & Materials subindustry, Wafer Works'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.
Wafer Works Days Payable vs Semiconductors Industry
For the Semiconductors industry and Technology sector, Wafer Works's Days Payable distribution charts can be found below:
* The bar in red indicates where Wafer Works's Days Payable falls into.
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.
Wafer Works's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
Wafer Works (ROCO:6182) has a Days Payable of 36.38 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 Wafer Works and its competitors. This is near median its historical median of 37.50. Over the past decade, Wafer Works' Days Payable has ranged from 21.63 to 53.74. According to the industry distribution chart, Wafer Works ranks #805 out of 999 companies in the Semiconductors industry, placing it in the top 80.6%.
Is Wafer Works' Days Payable too high?
Wafer Works' current Days Payable of 36.38 is near median its 10-year median of 37.50. Over the past 10 years, this metric has ranged from a low of 21.63 to a high of 53.74. The Semiconductors industry median Days Payable is 53.16. Wafer Works' value of 36.38 is 31.6% below this industry median. Based on the distribution chart, Wafer Works ranks #805 out of 999 companies in the Semiconductors industry, which is in the bottom quartile relative to peers. Overall, Wafer Works has a GF Score™ of 60/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Wafer Works' Days Payable compare to AMAT and LRCX?
According to the Semiconductors industry distribution chart, Wafer Works ranks #805 out of 999 companies for Days Payable. This places Wafer Works in the lower half of its industry. The industry median Days Payable is 53.16. Wafer Works' value of 36.38 is 31.6% below this benchmark. Historically, Wafer Works' own Days Payable has ranged from 21.63 to 53.74 over the past decade. While the company's 10-year median is 37.50 vs. the industry median of 53.16, Wafer Works 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. Wafer Works's current Days Payable of 36.38 is 31.6% 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 Wafer Works 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. Wafer Works's current Days Payable is 36.38, which is near median its own 10-year median of 37.50. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Wafer Works stock overvalued right now?
Based on GuruFocus' analysis, Wafer Works (ROCO:6182) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$33.54, compared to a current price of NT$149.50 — trading 345.7% above its estimated fair value. The current Days Payable is 36.38, which is near median its 10-year median of 37.50 and 31.6% below the Semiconductors industry median of 53.16. Wafer Works' overall GF Score™ is 60/100 with 9 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 Wafer Works (ROCO:6182), the current Days Payable is 36.38 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 Wafer Works (ROCO:6182) Overvalued in 2026?
Based on GuruFocus' analysis, Wafer Works stock appears to be overvalued.
The current stock price of NT$149.50 is trading 345.7% above its estimated GF Value™ of NT$33.54.
GuruFocus considers Wafer Works to be Significantly Overvalued.
Key valuation signals for ROCO:6182:
Days Payable: 36.38 (near median its 10-year median of 37.50)
GF Value™: NT$33.54 vs. price of NT$149.50 (345.7% above fair value)
Industry Position: 31.6% below the Semiconductors median (#805 of 999)
No single metric tells the full story. See the ROCO:6182 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Wafer Works Corp is a Taiwan-based company principally engaged in the R&D, design, manufacturing, and sales of semiconductor materials; the technique consulting business, service business, and trading for the above items. Its customized silicon wafer services are Polished wafers, Leijingjingyuan, SOI wafers, Gallium nitride epitaxial wafers, and Custom wafers. Its geographical segments include Taiwan, China (including Hong Kong), the United States, and Other countries. It generates the majority of its revenue from Taiwan. The Group's revenue is derived from the manufacture and sale of semiconductor wafers.
60GF Score
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