RectronTPE:2302 +5.33%68 Days Payable is 98.56 as of Dec. 2025, which is 17% above its 10-year median of 84.46. GuruFocus rates TPE:2302 with a GF Score™ of 68/100 and a GF Value™ of NT$19.50 (Significantly Overvalued). The stock has 8 warning signs investors should review. Among 997 Semiconductors companies, Rectron ranks better than 76.83% on this metric.
Rectron's average Accounts Payable for the
three
months ended in Dec. 2025 was NT$146.0 Mil. Rectron's Cost of Goods Sold for the
three
months ended in Dec. 2025 was NT$135.2 Mil.
Hence, Rectron's Days Payable for the
three
months ended in Dec. 2025 was 98.56.
The historical rank and industry rank for Rectron's Days Payable or its related term are showing as below:
TPE:2302'
s Days Payable Range Over the Past 10 Years
Min: 76.2 Med: 84.46 Max: 107.25
Current: 96.44
During the past 13 years, Rectron's highest Days Payable was 107.25. The lowest was 76.20. And the median was 84.46.
TPE:2302's Days Payable is ranked better than 76.83% of 997
companies
in the Semiconductors industry
Industry Median: 53.06
vs TPE:2302: 96.44
Rectron's Days Payable
increased
from Dec. 2024 (92.44) to Dec. 2025 (98.56).
It may suggest that Rectrondelayed paying its suppliers.
Rectron Days Payable Related Terms
Rectron Days Payable Historical Data
* Premium members only.
The historical data trend for Rectron'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.
TPE:2302 vs AMAT, LRCX, KLAC: Days Payable Comparison
For the Semiconductor Equipment & Materials subindustry, Rectron'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.
Rectron Days Payable vs Semiconductors Industry
For the Semiconductors industry and Technology sector, Rectron's Days Payable distribution charts can be found below:
* The bar in red indicates where Rectron'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.
Rectron'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.
Rectron (TPE:2302) has a Days Payable of 98.56 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 Rectron and its competitors. This is 17% above median its historical median of 84.46. Over the past decade, Rectron's Days Payable has ranged from 76.20 to 107.25. According to the industry distribution chart, Rectron ranks #231 out of 997 companies in the Semiconductors industry, placing it in the top 23.2%.
Is Rectron's Days Payable too high?
Rectron's current Days Payable of 98.56 is 17% above median its 10-year median of 84.46. Over the past 10 years, this metric has ranged from a low of 76.20 to a high of 107.25. The Semiconductors industry median Days Payable is 53.06. Rectron's value of 98.56 is 85.8% above this industry median. Based on the distribution chart, Rectron ranks #231 out of 997 companies in the Semiconductors industry, which is in the top quartile — a strong position relative to peers. Overall, Rectron has a GF Score™ of 68/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Rectron's Days Payable compare to AMAT and LRCX?
According to the Semiconductors industry distribution chart, Rectron ranks #231 out of 997 companies for Days Payable. This places Rectron in the top 23% of its industry — outperforming the majority of peers. The industry median Days Payable is 53.06. Rectron's value of 98.56 is 85.8% above this benchmark. Historically, Rectron's own Days Payable has ranged from 76.20 to 107.25 over the past decade. While the company's 10-year median is 84.46 vs. the industry median of 53.06, Rectron 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 53.06, based on 997 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. Rectron's current Days Payable of 98.56 is 85.8% 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 Rectron and its competitors. For the Semiconductors industry, the median Days Payable is 53.06 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Rectron's current Days Payable is 98.56, which is 17% above median its own 10-year median of 84.46. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Rectron stock overvalued right now?
Based on GuruFocus' analysis, Rectron (TPE:2302) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$19.50, compared to a current price of NT$50.40 — trading 158.5% above its estimated fair value. The current Days Payable is 98.56, which is 17% above median its 10-year median of 84.46 and 85.8% above the Semiconductors industry median of 53.06. Rectron's overall GF Score™ is 68/100 with 8 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 Rectron (TPE:2302), the current Days Payable is 98.56 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 Rectron (TPE:2302) Overvalued in 2026?
Based on GuruFocus' analysis, Rectron stock appears to be overvalued.
The current stock price of NT$50.40 is trading 158.5% above its estimated GF Value™ of NT$19.50.
GuruFocus considers Rectron to be Significantly Overvalued.
Key valuation signals for TPE:2302:
Days Payable: 98.56 (17% above median its 10-year median of 84.46)
GF Value™: NT$19.50 vs. price of NT$50.40 (158.5% above fair value)
Industry Position: 85.8% above the Semiconductors median (#231 of 997)
No single metric tells the full story. See the TPE:2302 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Rectron Ltd is engaged in manufacturing and distributing silicon rectifiers and semiconductor components, rental and sale of real estate, trading of wines, and manufacturing and sale of medical equipment. The Group's reportable segments are: Electronics, Real Estate Investment, Medical Equipment, and Wine Trading. The majority of its revenue is generated from the Electronics segment, which is engaged in the manufacturing and sales of various rectifiers and other semiconductor components such as rectifier diodes, ESD Diodes, high-efficiency diodes, fast recovery diodes, bridge rectifiers, and transient voltage suppressors, among others. Geographically, the Group generates maximum revenue from China, followed by the Americas, Taiwan, Europe, and other regions.
68GF Score
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