CMSC (ROCO:7707) Days Payable: 52.33 (As of Dec. 2025) — 21% Below Median


ROCO:7707 CMSC Inc ROCO:7707
52 GF Score
Price NT$128.50
! 3 Warning Signs
View Full Analysis

What is CMSC Days Payable?

CMSC ROCO:7707 -0.39% 52 Days Payable is 52.33 as of Dec. 2025, which is 21% below its 10-year median of 66.00. GuruFocus rates ROCO:7707 with a GF Score™ of 52/100. The stock has 3 warning signs investors should review. Among 996 Semiconductors companies, CMSC ranks better than 59.64% on this metric.

CMSC's average Accounts Payable for the six months ended in Dec. 2025 was NT$70.6 Mil. CMSC's Cost of Goods Sold for the six months ended in Dec. 2025 was NT$246.2 Mil. Hence, CMSC's Days Payable for the six months ended in Dec. 2025 was 52.33.

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

ROCO:7707' s Days Payable Range Over the Past 10 Years
Min: 54.62   Med: 66   Max: 70.6
Current: 61.14

During the past 6 years, CMSC's highest Days Payable was 70.60. The lowest was 54.62. And the median was 66.00.

ROCO:7707's Days Payable is ranked better than
59.64% of 996 companies
in the Semiconductors industry
Industry Median: 52.98 vs ROCO:7707: 61.14

CMSC's Days Payable declined from Dec. 2024 (72.86) to Dec. 2025 (52.33). It may suggest that CMSC accelerated paying its suppliers.


CMSC Days Payable Historical Data

* Premium members only.

The historical data trend for CMSC'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.

CMSC Days Payable Chart

CMSC Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial 65.12 54.62 66.87 69.65 70.60

CMSC Semi-Annual Data
Dec20 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Days Payable Get a 7-Day Free Trial Premium Member Only Premium Member Only 52.11 95.34 72.86 62.94 52.33

ROCO:7707 vs NVDA, AVGO, MU: Days Payable Comparison

For the Semiconductors subindustry, CMSC'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.


CMSC Days Payable vs Semiconductors Industry

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

* The bar in red indicates where CMSC's Days Payable falls into.


ROCO:7707
52GF Score
CMSC Inc ROCO:7707
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

CMSC 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.

CMSC'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
=( (59.795 + 94.941) / 2 ) / 400.005*365
=77.368 / 400.005*365
=70.60

CMSC'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
=( (46.267 + 94.941) / 2 ) / 246.237*365 / 2
=70.604 / 246.237*365 / 2
=52.33

* 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 52.33 mean?
CMSC (ROCO:7707) has a Days Payable of 52.33 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 CMSC and its competitors. This is 21% below median its historical median of 66.00. Over the past decade, CMSC's Days Payable has ranged from 54.62 to 70.60. According to the industry distribution chart, CMSC ranks #402 out of 996 companies in the Semiconductors industry, placing it in the top 40.4%.
Is CMSC's Days Payable too high?
CMSC's current Days Payable of 52.33 is 21% below median its 10-year median of 66.00. Over the past 10 years, this metric has ranged from a low of 54.62 to a high of 70.60. The Semiconductors industry median Days Payable is 52.98. CMSC's value of 52.33 is 1.2% below this industry median. Based on the distribution chart, CMSC ranks #402 out of 996 companies in the Semiconductors industry, which is above the industry midpoint. Overall, CMSC has a GF Score™ of 52/100, reflecting its overall financial health beyond just this single metric.
How does CMSC's Days Payable compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, CMSC ranks #402 out of 996 companies for Days Payable. This puts CMSC in the upper half of its industry. The industry median Days Payable is 52.98. CMSC's value of 52.33 is 1.2% below this benchmark. Historically, CMSC's own Days Payable has ranged from 54.62 to 70.60 over the past decade. While the company's 10-year median is 66.00 vs. the industry median of 52.98, CMSC 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 52.98, based on 996 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. CMSC's current Days Payable of 52.33 is 1.2% 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 CMSC and its competitors. For the Semiconductors industry, the median Days Payable is 52.98 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. CMSC's current Days Payable is 52.33, which is 21% below median its own 10-year median of 66.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CMSC stock overvalued right now?
CMSC (ROCO:7707) has a current Days Payable of 52.33. The current Days Payable is 52.33, which is 21% below median its 10-year median of 66.00 and 1.2% below the Semiconductors industry median of 52.98. CMSC's overall GF Score™ is 52/100 with 3 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 CMSC (ROCO:7707), the current Days Payable is 52.33 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.

CMSC Business Description

Address 2nd Floor, No.42, Park Avenue II, Science Park, Hsin-chu, TWN, 30075
CMSC Inc is a company involved in research, development, design, manufacturing and sales of Single-chip system platform design services and Silicon intellectual property product design services for integrated circuit design. It Provides the aforementioned products and technical services entrusted by customers.
52GF Score

Get the complete analysis for ROCO:7707

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

NT$128.50
Price