Chunghwa Precision Test Tech Co (ROCO:6510) Days Payable: 38.54 (As of Dec. 2025) — 28% Below Median

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ROCO:6510 Chunghwa Precision Test Tech Co Ltd ROCO:6510
73 GF Score
Price NT$2,680.00
GF Value NT$1,100.10
Valuation Significantly Overvalued
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What is Chunghwa Precision Test Tech Co Days Payable?

Chunghwa Precision Test Tech Co ROCO:6510 -4.63% 73 Days Payable is 38.54 as of Dec. 2025, which is 28% below its 10-year median of 53.77. GuruFocus rates ROCO:6510 with a GF Score™ of 73/100 and a GF Value™ of NT$1,100.10 (Significantly Overvalued). Among 999 Semiconductors companies, Chunghwa Precision Test Tech Co ranks worse than 53.15% on this metric.

Chunghwa Precision Test Tech Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$222 Mil. Chunghwa Precision Test Tech Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$526 Mil. Hence, Chunghwa Precision Test Tech Co's Days Payable for the three months ended in Dec. 2025 was 38.54.

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

ROCO:6510' s Days Payable Range Over the Past 10 Years
Min: 41.41   Med: 53.77   Max: 61.79
Current: 50.42

During the past 13 years, Chunghwa Precision Test Tech Co's highest Days Payable was 61.79. The lowest was 41.41. And the median was 53.77.

ROCO:6510's Days Payable is ranked worse than
53.15% of 999 companies
in the Semiconductors industry
Industry Median: 53.16 vs ROCO:6510: 50.42

Chunghwa Precision Test Tech Co's Days Payable declined from Dec. 2024 (44.87) to Dec. 2025 (38.54). It may suggest that Chunghwa Precision Test Tech Co accelerated paying its suppliers.


Chunghwa Precision Test Tech Co Days Payable Related Terms


Chunghwa Precision Test Tech Co Days Payable Historical Data

* Premium members only.

The historical data trend for Chunghwa Precision Test Tech 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.

Chunghwa Precision Test Tech Co Days Payable Chart

Chunghwa Precision Test Tech 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 47.36 55.97 58.90 61.79 54.91

Chunghwa Precision Test Tech 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 44.87 63.25 55.44 39.94 38.54

ROCO:6510 vs AMAT, LRCX, KLAC: Days Payable Comparison

For the Semiconductor Equipment & Materials subindustry, Chunghwa Precision Test Tech 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.


Chunghwa Precision Test Tech Co Days Payable vs Semiconductors Industry

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

* The bar in red indicates where Chunghwa Precision Test Tech Co's Days Payable falls into.


ROCO:6510
73GF Score
Chunghwa Precision Test Tech Co Ltd ROCO:6510
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Chunghwa Precision Test Tech 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.

Chunghwa Precision Test Tech 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
=( (379.852 + 263.369) / 2 ) / 2137.888*365
=321.6105 / 2137.888*365
=54.91

Chunghwa Precision Test Tech 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
=( (181.102 + 263.369) / 2 ) / 526.14*365 / 4
=222.2355 / 526.14*365 / 4
=38.54

* 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 38.54 mean?
Chunghwa Precision Test Tech Co (ROCO:6510) has a Days Payable of 38.54 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 Chunghwa Precision Test Tech Co and its competitors. This is 28% below median its historical median of 53.77. Over the past decade, Chunghwa Precision Test Tech Co's Days Payable has ranged from 41.41 to 61.79. According to the industry distribution chart, Chunghwa Precision Test Tech Co ranks #531 out of 999 companies in the Semiconductors industry, placing it in the top 53.2%.
Is Chunghwa Precision Test Tech Co's Days Payable too high?
Chunghwa Precision Test Tech Co's current Days Payable of 38.54 is 28% below median its 10-year median of 53.77. Over the past 10 years, this metric has ranged from a low of 41.41 to a high of 61.79. The Semiconductors industry median Days Payable is 53.16. Chunghwa Precision Test Tech Co's value of 38.54 is 27.5% below this industry median. Based on the distribution chart, Chunghwa Precision Test Tech Co ranks #531 out of 999 companies in the Semiconductors industry, which is below the industry midpoint. Overall, Chunghwa Precision Test Tech Co has a GF Score™ of 73/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Chunghwa Precision Test Tech Co's Days Payable compare to AMAT and LRCX?
According to the Semiconductors industry distribution chart, Chunghwa Precision Test Tech Co ranks #531 out of 999 companies for Days Payable. This places Chunghwa Precision Test Tech Co in the lower half of its industry. The industry median Days Payable is 53.16. Chunghwa Precision Test Tech Co's value of 38.54 is 27.5% below this benchmark. Historically, Chunghwa Precision Test Tech Co's own Days Payable has ranged from 41.41 to 61.79 over the past decade. While the company's 10-year median is 53.77 vs. the industry median of 53.16, Chunghwa Precision Test Tech 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 53.16, 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. Chunghwa Precision Test Tech Co's current Days Payable of 38.54 is 27.5% 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 Chunghwa Precision Test Tech 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. Chunghwa Precision Test Tech Co's current Days Payable is 38.54, which is 28% below median its own 10-year median of 53.77. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Chunghwa Precision Test Tech Co stock overvalued right now?
Based on GuruFocus' analysis, Chunghwa Precision Test Tech Co (ROCO:6510) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$1,100.10, compared to a current price of NT$2,680.00 — trading 143.6% above its estimated fair value. The current Days Payable is 38.54, which is 28% below median its 10-year median of 53.77 and 27.5% below the Semiconductors industry median of 53.16. Chunghwa Precision Test Tech Co's overall GF Score™ is 73/100. 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 Chunghwa Precision Test Tech Co (ROCO:6510), the current Days Payable is 38.54 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 Chunghwa Precision Test Tech Co (ROCO:6510) Overvalued in 2026?

Based on GuruFocus' analysis, Chunghwa Precision Test Tech Co stock appears to be overvalued. The current stock price of NT$2,680.00 is trading 143.6% above its estimated GF Value™ of NT$1,100.10. GuruFocus considers Chunghwa Precision Test Tech Co to be Significantly Overvalued.

Key valuation signals for ROCO:6510:

  • Days Payable: 38.54 (28% below median its 10-year median of 53.77)
  • GF Value™: NT$1,100.10 vs. price of NT$2,680.00 (143.6% above fair value)
  • GF Score™: 73/100
  • Industry Position: 27.5% below the Semiconductors median (#531 of 999)

No single metric tells the full story. See the ROCO:6510 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Chunghwa Precision Test Tech Co Business Description

Address No. 12, Industrial Road 3, Pingzhen District, Taoyuan, TWN, 32459
Chunghwa Precision Test Tech Co Ltd is engaged mainly in the testing of semiconductor components, the production of printed circuit boards, and the marketing of electronic products. The company earns operating revenue from the production and sales of semiconductor testing components and printed circuit boards, as well as other electronic products. It also earns revenue from the rendering of services such as designing and maintaining semiconductor components, printed circuit boards, and providing after-sales services. It generates maximum revenue from the sale of wafer test boards. Geographically, the company generates maximum revenue from Taiwan, followed by the United States, China, and Other regions.
73GF Score

Get the complete analysis for ROCO:6510

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

NT$2,680.00
Price
NT$1,100.10
GF Value