Lite-On Technology (TPE:2301) Days Payable: 134.39 (As of Dec. 2025) — 12% Above Median


TPE:2301 Lite-On Technology Corp TPE:2301
86 GF Score
Price NT$219.00
GF Value NT$140.02
Valuation Significantly Overvalued
View Full Analysis

What is Lite-On Technology Days Payable?

Lite-On Technology TPE:2301 -1.13% 86 Days Payable is 134.39 as of Dec. 2025, which is 12% above its 10-year median of 120.50. GuruFocus rates TPE:2301 with a GF Score™ of 86/100 and a GF Value™ of NT$140.02 (Significantly Overvalued). Among 2,440 Hardware companies, Lite-On Technology ranks better than 78.4% on this metric.

Lite-On Technology's average Accounts Payable for the three months ended in Dec. 2025 was NT$51,141 Mil. Lite-On Technology's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$34,724 Mil. Hence, Lite-On Technology's Days Payable for the three months ended in Dec. 2025 was 134.39.

The historical rank and industry rank for Lite-On Technology's Days Payable or its related term are showing as below:

TPE:2301' s Days Payable Range Over the Past 10 Years
Min: 111.57   Med: 120.5   Max: 142.67
Current: 129.65

During the past 13 years, Lite-On Technology's highest Days Payable was 142.67. The lowest was 111.57. And the median was 120.50.

TPE:2301's Days Payable is ranked better than
78.4% of 2440 companies
in the Hardware industry
Industry Median: 69.935 vs TPE:2301: 129.65

Lite-On Technology's Days Payable increased from Dec. 2024 (124.88) to Dec. 2025 (134.39). It may suggest that Lite-On Technology delayed paying its suppliers.


Lite-On Technology Days Payable Historical Data

* Premium members only.

The historical data trend for Lite-On Technology'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.

Lite-On Technology Days Payable Chart

Lite-On Technology 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 121.75 119.24 135.40 142.67 137.87

Lite-On Technology 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 124.88 138.37 118.85 119.72 134.39

TPE:2301 vs SNDK, DELL, STX: Days Payable Comparison

For the Computer Hardware subindustry, Lite-On Technology'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.


Lite-On Technology Days Payable vs Hardware Industry

For the Hardware industry and Technology sector, Lite-On Technology's Days Payable distribution charts can be found below:

* The bar in red indicates where Lite-On Technology's Days Payable falls into.


TPE:2301
86GF Score
Lite-On Technology Corp TPE:2301
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lite-On Technology 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.

Lite-On Technology'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
=( (43125.608 + 53607.659) / 2 ) / 128045.601*365
=48366.6335 / 128045.601*365
=137.87

Lite-On Technology'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
=( (48674.18 + 53607.659) / 2 ) / 34723.582*365 / 4
=51140.9195 / 34723.582*365 / 4
=134.39

* 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 134.39 mean?
Lite-On Technology (TPE:2301) has a Days Payable of 134.39 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 Lite-On Technology and its competitors. This is 12% above median its historical median of 120.50. Over the past decade, Lite-On Technology's Days Payable has ranged from 111.57 to 142.67. According to the industry distribution chart, Lite-On Technology ranks #527 out of 2440 companies in the Hardware industry, placing it in the top 21.6%.
Is Lite-On Technology's Days Payable too high?
Lite-On Technology's current Days Payable of 134.39 is 12% above median its 10-year median of 120.50. Over the past 10 years, this metric has ranged from a low of 111.57 to a high of 142.67. The Hardware industry median Days Payable is 69.94. Lite-On Technology's value of 134.39 is 92.2% above this industry median. Based on the distribution chart, Lite-On Technology ranks #527 out of 2440 companies in the Hardware industry, which is in the top quartile — a strong position relative to peers. Overall, Lite-On Technology has a GF Score™ of 86/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lite-On Technology's Days Payable compare to SNDK and DELL?
According to the Hardware industry distribution chart, Lite-On Technology ranks #527 out of 2440 companies for Days Payable. This places Lite-On Technology in the top 22% of its industry — outperforming the majority of peers. The industry median Days Payable is 69.94. Lite-On Technology's value of 134.39 is 92.2% above this benchmark. Historically, Lite-On Technology's own Days Payable has ranged from 111.57 to 142.67 over the past decade. While the company's 10-year median is 120.50 vs. the industry median of 69.94, Lite-On Technology 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 Hardware company?
The median Days Payable among Hardware companies is 69.94, based on 2,440 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. Lite-On Technology's current Days Payable of 134.39 is 92.2% 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 Lite-On Technology and its competitors. For the Hardware industry, the median Days Payable is 69.94 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lite-On Technology's current Days Payable is 134.39, which is 12% above median its own 10-year median of 120.50. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lite-On Technology stock overvalued right now?
Based on GuruFocus' analysis, Lite-On Technology (TPE:2301) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$140.02, compared to a current price of NT$219.00 — trading 56.4% above its estimated fair value. The current Days Payable is 134.39, which is 12% above median its 10-year median of 120.50 and 92.2% above the Hardware industry median of 69.94. Lite-On Technology's overall GF Score™ is 86/100. 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 Lite-On Technology (TPE:2301), the current Days Payable is 134.39 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 Lite-On Technology (TPE:2301) Overvalued in 2026?

Based on GuruFocus' analysis, Lite-On Technology stock appears to be overvalued. The current stock price of NT$219.00 is trading 56.4% above its estimated GF Value™ of NT$140.02. GuruFocus considers Lite-On Technology to be Significantly Overvalued.

Key valuation signals for TPE:2301:

  • Days Payable: 134.39 (12% above median its 10-year median of 120.50)
  • GF Value™: NT$140.02 vs. price of NT$219.00 (56.4% above fair value)
  • GF Score™: 86/100
  • Industry Position: 92.2% above the Hardware median (#527 of 2440)

No single metric tells the full story. See the TPE:2301 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lite-On Technology Business Description

Address No. 392 Ruiguang Road, 22th Floor, Neihu, Taipei, TWN, 114
Lite-On Technology Corp is a computer storage device company that manufactures consumer electronics. The main businesses include Research and development design, manufacturing and sales of key modules and system solutions for optoelectronics, cloud computing, power management systems, EV chargers, energy management, LED packaging for lighting applications, IoT and networking applications, information technology, and consumer electronics.
86GF Score

Get the complete analysis for TPE:2301

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

NT$219.00
Price
NT$140.02
GF Value