Wus Printed Circuit Co (TPE:2316) Days Payable: 42.11 (As of Dec. 2025) — 27% Below Median


TPE:2316 Wus Printed Circuit Co Ltd TPE:2316
54 GF Score
Price NT$218.00
GF Value NT$45.37
Valuation Significantly Overvalued
! 7 Warning Signs
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What is Wus Printed Circuit Co Days Payable?

Wus Printed Circuit Co TPE:2316 +6.08% 54 Days Payable is 42.11 as of Dec. 2025, which is 27% below its 10-year median of 57.88. GuruFocus rates TPE:2316 with a GF Score™ of 54/100 and a GF Value™ of NT$45.37 (Significantly Overvalued). The stock has 7 warning signs investors should review. Among 2,436 Hardware companies, Wus Printed Circuit Co ranks worse than 77.79% on this metric.

Wus Printed Circuit Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$488 Mil. Wus Printed Circuit Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$1,057 Mil. Hence, Wus Printed Circuit Co's Days Payable for the three months ended in Dec. 2025 was 42.11.

The historical rank and industry rank for Wus Printed Circuit Co's Days Payable or its related term are showing as below:

TPE:2316' s Days Payable Range Over the Past 10 Years
Min: 35.2   Med: 57.88   Max: 65.76
Current: 39.36

During the past 13 years, Wus Printed Circuit Co's highest Days Payable was 65.76. The lowest was 35.20. And the median was 57.88.

TPE:2316's Days Payable is ranked worse than
77.79% of 2436 companies
in the Hardware industry
Industry Median: 69.855 vs TPE:2316: 39.36

Wus Printed Circuit Co's Days Payable increased from Dec. 2024 (33.39) to Dec. 2025 (42.11). It may suggest that Wus Printed Circuit Co delayed paying its suppliers.


Wus Printed Circuit Co Days Payable Historical Data

* Premium members only.

The historical data trend for Wus Printed Circuit 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.

Wus Printed Circuit Co Days Payable Chart

Wus Printed Circuit 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 65.76 56.18 41.14 35.20 41.66

Wus Printed Circuit 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 33.39 35.62 39.34 37.55 42.11

TPE:2316 vs APH, GLW: Days Payable Comparison

For the Electronic Components subindustry, Wus Printed Circuit 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.


Wus Printed Circuit Co Days Payable vs Hardware Industry

For the Hardware industry and Technology sector, Wus Printed Circuit Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Wus Printed Circuit Co's Days Payable falls into.


TPE:2316
54GF Score
Wus Printed Circuit Co Ltd TPE:2316
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Wus Printed Circuit 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.

Wus Printed Circuit 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
=( (327.413 + 530.454) / 2 ) / 3757.675*365
=428.9335 / 3757.675*365
=41.66

Wus Printed Circuit 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
=( (444.82 + 530.454) / 2 ) / 1056.685*365 / 4
=487.637 / 1056.685*365 / 4
=42.11

* 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 42.11 mean?
Wus Printed Circuit Co (TPE:2316) has a Days Payable of 42.11 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 Wus Printed Circuit Co and its competitors. This is 27% below median its historical median of 57.88. Over the past decade, Wus Printed Circuit Co's Days Payable has ranged from 35.20 to 65.76. According to the industry distribution chart, Wus Printed Circuit Co ranks #1895 out of 2436 companies in the Hardware industry, placing it in the top 77.8%.
Is Wus Printed Circuit Co's Days Payable too high?
Wus Printed Circuit Co's current Days Payable of 42.11 is 27% below median its 10-year median of 57.88. Over the past 10 years, this metric has ranged from a low of 35.20 to a high of 65.76. The Hardware industry median Days Payable is 69.86. Wus Printed Circuit Co's value of 42.11 is 39.7% below this industry median. Based on the distribution chart, Wus Printed Circuit Co ranks #1895 out of 2436 companies in the Hardware industry, which is in the bottom quartile relative to peers. Overall, Wus Printed Circuit Co has a GF Score™ of 54/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Wus Printed Circuit Co's Days Payable compare to APH and GLW?
According to the Hardware industry distribution chart, Wus Printed Circuit Co ranks #1895 out of 2436 companies for Days Payable. This places Wus Printed Circuit Co in the lower half of its industry. The industry median Days Payable is 69.86. Wus Printed Circuit Co's value of 42.11 is 39.7% below this benchmark. Historically, Wus Printed Circuit Co's own Days Payable has ranged from 35.20 to 65.76 over the past decade. While the company's 10-year median is 57.88 vs. the industry median of 69.86, Wus Printed Circuit 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 Hardware company?
The median Days Payable among Hardware companies is 69.86, based on 2,436 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. Wus Printed Circuit Co's current Days Payable of 42.11 is 39.7% 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 Wus Printed Circuit Co and its competitors. For the Hardware industry, the median Days Payable is 69.86 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Wus Printed Circuit Co's current Days Payable is 42.11, which is 27% below median its own 10-year median of 57.88. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Wus Printed Circuit Co stock overvalued right now?
Based on GuruFocus' analysis, Wus Printed Circuit Co (TPE:2316) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$45.37, compared to a current price of NT$218.00 — trading 380.5% above its estimated fair value. The current Days Payable is 42.11, which is 27% below median its 10-year median of 57.88 and 39.7% below the Hardware industry median of 69.86. Wus Printed Circuit Co's overall GF Score™ is 54/100 with 7 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 Wus Printed Circuit Co (TPE:2316), the current Days Payable is 42.11 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 Wus Printed Circuit Co (TPE:2316) Overvalued in 2026?

Based on GuruFocus' analysis, Wus Printed Circuit Co stock appears to be overvalued. The current stock price of NT$218.00 is trading 380.5% above its estimated GF Value™ of NT$45.37. GuruFocus considers Wus Printed Circuit Co to be Significantly Overvalued.

Key valuation signals for TPE:2316:

  • Days Payable: 42.11 (27% below median its 10-year median of 57.88)
  • GF Value™: NT$45.37 vs. price of NT$218.00 (380.5% above fair value)
  • GF Score™: 54/100 with 7 warning signs
  • Industry Position: 39.7% below the Hardware median (#1895 of 2436)

No single metric tells the full story. See the TPE:2316 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Wus Printed Circuit Co Business Description

Address No. 37, Kaifa Road, Nanzih District, Kaohsiung, TWN
Wus Printed Circuit Co Ltd manufactures and sells printed circuit boards in Taiwan. It engaged in the manufacture, processing, assembly, and sales of double-sided and multi-layer printed circuit boards and imported commodity trading business. The company's reportable segments are Manufacturing and trading of printed circuit boards, which derive key revenue, Assembly and trading of PCB/ light products, Investment, and Others. Geographically, the company derives maximum revenue from Asia (excluding Taiwan), and the rest from North America, Taiwan, Europe, and other regions.
54GF Score

Get the complete analysis for TPE:2316

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

NT$218.00
Price
NT$45.37
GF Value