Pan-International Industrial (TPE:2328) Days Payable: 79.99 (As of Dec. 2025) — 12% Below Median


TPE:2328 Pan-International Industrial Corp TPE:2328
78 GF Score
Price NT$49.00
GF Value NT$33.07
Valuation Significantly Overvalued
! 5 Warning Signs
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What is Pan-International Industrial Days Payable?

Pan-International Industrial TPE:2328 -3.92% 78 Days Payable is 79.99 as of Dec. 2025, which is 12% below its 10-year median of 90.65. GuruFocus rates TPE:2328 with a GF Score™ of 78/100 and a GF Value™ of NT$33.07 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 2,436 Hardware companies, Pan-International Industrial ranks better than 55.46% on this metric.

Pan-International Industrial's average Accounts Payable for the three months ended in Dec. 2025 was NT$3,799 Mil. Pan-International Industrial's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$4,334 Mil. Hence, Pan-International Industrial's Days Payable for the three months ended in Dec. 2025 was 79.99.

The historical rank and industry rank for Pan-International Industrial's Days Payable or its related term are showing as below:

TPE:2328' s Days Payable Range Over the Past 10 Years
Min: 76.51   Med: 90.65   Max: 102.1
Current: 76.51

During the past 13 years, Pan-International Industrial's highest Days Payable was 102.10. The lowest was 76.51. And the median was 90.65.

TPE:2328's Days Payable is ranked better than
55.46% of 2436 companies
in the Hardware industry
Industry Median: 69.89 vs TPE:2328: 76.51

Pan-International Industrial's Days Payable increased from Dec. 2024 (73.42) to Dec. 2025 (79.99). It may suggest that Pan-International Industrial delayed paying its suppliers.


Pan-International Industrial Days Payable Historical Data

* Premium members only.

The historical data trend for Pan-International Industrial'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.

Pan-International Industrial Days Payable Chart

Pan-International Industrial 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 87.68 91.71 86.87 92.66 76.76

Pan-International Industrial 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 73.42 75.83 74.40 76.05 79.99

TPE:2328 vs APH, GLW: Days Payable Comparison

For the Electronic Components subindustry, Pan-International Industrial'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.


Pan-International Industrial Days Payable vs Hardware Industry

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

* The bar in red indicates where Pan-International Industrial's Days Payable falls into.


TPE:2328
78GF Score
Pan-International Industrial Corp TPE:2328
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Pan-International Industrial 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.

Pan-International Industrial'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
=( (4243.713 + 3794.08) / 2 ) / 19110.482*365
=4018.8965 / 19110.482*365
=76.76

Pan-International Industrial'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
=( (3804.691 + 3794.08) / 2 ) / 4334.33*365 / 4
=3799.3855 / 4334.33*365 / 4
=79.99

* 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 79.99 mean?
Pan-International Industrial (TPE:2328) has a Days Payable of 79.99 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 Pan-International Industrial and its competitors. This is 12% below median its historical median of 90.65. Over the past decade, Pan-International Industrial's Days Payable has ranged from 76.51 to 102.10. According to the industry distribution chart, Pan-International Industrial ranks #1085 out of 2436 companies in the Hardware industry, placing it in the top 44.5%.
Is Pan-International Industrial's Days Payable too high?
Pan-International Industrial's current Days Payable of 79.99 is 12% below median its 10-year median of 90.65. Over the past 10 years, this metric has ranged from a low of 76.51 to a high of 102.10. The Hardware industry median Days Payable is 69.89. Pan-International Industrial's value of 79.99 is 14.5% above this industry median. Based on the distribution chart, Pan-International Industrial ranks #1085 out of 2436 companies in the Hardware industry, which is above the industry midpoint. Overall, Pan-International Industrial has a GF Score™ of 78/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Pan-International Industrial's Days Payable compare to APH and GLW?
According to the Hardware industry distribution chart, Pan-International Industrial ranks #1085 out of 2436 companies for Days Payable. This puts Pan-International Industrial in the upper half of its industry. The industry median Days Payable is 69.89. Pan-International Industrial's value of 79.99 is 14.5% above this benchmark. Historically, Pan-International Industrial's own Days Payable has ranged from 76.51 to 102.10 over the past decade. While the company's 10-year median is 90.65 vs. the industry median of 69.89, Pan-International Industrial 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 69.89, 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. Pan-International Industrial's current Days Payable of 79.99 is 14.5% 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 Pan-International Industrial and its competitors. For the Hardware industry, the median Days Payable is 69.89 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Pan-International Industrial's current Days Payable is 79.99, which is 12% below median its own 10-year median of 90.65. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pan-International Industrial stock overvalued right now?
Based on GuruFocus' analysis, Pan-International Industrial (TPE:2328) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$33.07, compared to a current price of NT$49.00 — trading 48.2% above its estimated fair value. The current Days Payable is 79.99, which is 12% below median its 10-year median of 90.65 and 14.5% above the Hardware industry median of 69.89. Pan-International Industrial's overall GF Score™ is 78/100 with 5 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 Pan-International Industrial (TPE:2328), the current Days Payable is 79.99 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 Pan-International Industrial (TPE:2328) Overvalued in 2026?

Based on GuruFocus' analysis, Pan-International Industrial stock appears to be overvalued. The current stock price of NT$49.00 is trading 48.2% above its estimated GF Value™ of NT$33.07. GuruFocus considers Pan-International Industrial to be Significantly Overvalued.

Key valuation signals for TPE:2328:

  • Days Payable: 79.99 (12% below median its 10-year median of 90.65)
  • GF Value™: NT$33.07 vs. price of NT$49.00 (48.2% above fair value)
  • GF Score™: 78/100 with 5 warning signs
  • Industry Position: 14.5% above the Hardware median (#1085 of 2436)

No single metric tells the full story. See the TPE:2328 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Pan-International Industrial Business Description

Address No. 200, Jian 8th Road, 6th Floor, Bihe Village, Zhonghe District, New Taipei, TWN
Pan-International Industrial Corp is engaged in the development, manufacturing, and sales of electronic signal cables, connectors, connection wires, precision molds, various plugs and sockets, telecommunication devices, wireless Bluetooth devices, printed circuit boards and other computer peripherals, medical device-related products, industrial control products, as well as automotive wire harnesses, automotive parts and accessories, and intelligent in-vehicle equipment.
78GF Score

Get the complete analysis for TPE:2328

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

NT$49.00
Price
NT$33.07
GF Value