Taiwan Asia Semiconductor (TPE:2340) Days Payable: 46.62 (As of Dec. 2025) — 33% Below Median


TPE:2340 Taiwan Asia Semiconductor Corp TPE:2340
62 GF Score
Price NT$38.10
GF Value NT$35.95
Valuation Fairly Valued
! 9 Warning Signs
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What is Taiwan Asia Semiconductor Days Payable?

Taiwan Asia Semiconductor TPE:2340 -1.42% 62 Days Payable is 46.62 as of Dec. 2025, which is 33% below its 10-year median of 69.65. GuruFocus rates TPE:2340 with a GF Score™ of 62/100 and a GF Value™ of NT$35.95 (Fairly Valued). The stock has 9 warning signs investors should review. Among 997 Semiconductors companies, Taiwan Asia Semiconductor ranks better than 51.35% on this metric.

Taiwan Asia Semiconductor's average Accounts Payable for the three months ended in Dec. 2025 was NT$595 Mil. Taiwan Asia Semiconductor's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$1,165 Mil. Hence, Taiwan Asia Semiconductor's Days Payable for the three months ended in Dec. 2025 was 46.62.

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

TPE:2340' s Days Payable Range Over the Past 10 Years
Min: 54.75   Med: 69.65   Max: 81.97
Current: 54.75

During the past 13 years, Taiwan Asia Semiconductor's highest Days Payable was 81.97. The lowest was 54.75. And the median was 69.65.

TPE:2340's Days Payable is ranked better than
51.35% of 997 companies
in the Semiconductors industry
Industry Median: 53.06 vs TPE:2340: 54.75

Taiwan Asia Semiconductor's Days Payable declined from Dec. 2024 (70.31) to Dec. 2025 (46.62). It may suggest that Taiwan Asia Semiconductor accelerated paying its suppliers.


Taiwan Asia Semiconductor Days Payable Historical Data

* Premium members only.

The historical data trend for Taiwan Asia Semiconductor'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.

Taiwan Asia Semiconductor Days Payable Chart

Taiwan Asia Semiconductor 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 68.40 72.23 62.69 71.06 63.04

Taiwan Asia Semiconductor 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 70.31 72.58 51.43 42.79 46.62

TPE:2340 vs NVDA, AVGO, MU: Days Payable Comparison

For the Semiconductors subindustry, Taiwan Asia Semiconductor'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.


Taiwan Asia Semiconductor Days Payable vs Semiconductors Industry

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

* The bar in red indicates where Taiwan Asia Semiconductor's Days Payable falls into.


TPE:2340
62GF Score
Taiwan Asia Semiconductor Corp TPE:2340
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Taiwan Asia Semiconductor 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.

Taiwan Asia Semiconductor'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
=( (901.385 + 640.675) / 2 ) / 4463.917*365
=771.03 / 4463.917*365
=63.04

Taiwan Asia Semiconductor'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
=( (549.23 + 640.675) / 2 ) / 1164.51*365 / 4
=594.9525 / 1164.51*365 / 4
=46.62

* 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 46.62 mean?
Taiwan Asia Semiconductor (TPE:2340) has a Days Payable of 46.62 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 Taiwan Asia Semiconductor and its competitors. This is 33% below median its historical median of 69.65. Over the past decade, Taiwan Asia Semiconductor's Days Payable has ranged from 54.75 to 81.97. According to the industry distribution chart, Taiwan Asia Semiconductor ranks #485 out of 997 companies in the Semiconductors industry, placing it in the top 48.6%.
Is Taiwan Asia Semiconductor's Days Payable too high?
Taiwan Asia Semiconductor's current Days Payable of 46.62 is 33% below median its 10-year median of 69.65. Over the past 10 years, this metric has ranged from a low of 54.75 to a high of 81.97. The Semiconductors industry median Days Payable is 53.06. Taiwan Asia Semiconductor's value of 46.62 is 12.1% below this industry median. Based on the distribution chart, Taiwan Asia Semiconductor ranks #485 out of 997 companies in the Semiconductors industry, which is above the industry midpoint. Overall, Taiwan Asia Semiconductor has a GF Score™ of 62/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Taiwan Asia Semiconductor's Days Payable compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Taiwan Asia Semiconductor ranks #485 out of 997 companies for Days Payable. This puts Taiwan Asia Semiconductor in the upper half of its industry. The industry median Days Payable is 53.06. Taiwan Asia Semiconductor's value of 46.62 is 12.1% below this benchmark. Historically, Taiwan Asia Semiconductor's own Days Payable has ranged from 54.75 to 81.97 over the past decade. While the company's 10-year median is 69.65 vs. the industry median of 53.06, Taiwan Asia Semiconductor 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 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. Taiwan Asia Semiconductor's current Days Payable of 46.62 is 12.1% 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 Taiwan Asia Semiconductor 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. Taiwan Asia Semiconductor's current Days Payable is 46.62, which is 33% below median its own 10-year median of 69.65. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Taiwan Asia Semiconductor stock overvalued right now?
Based on GuruFocus' analysis, Taiwan Asia Semiconductor (TPE:2340) is currently considered Fairly Valued. The stock's GF Value™ is NT$35.95, compared to a current price of NT$38.10 — trading 6% above its estimated fair value. The current Days Payable is 46.62, which is 33% below median its 10-year median of 69.65 and 12.1% below the Semiconductors industry median of 53.06. Taiwan Asia Semiconductor's overall GF Score™ is 62/100 with 9 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 Taiwan Asia Semiconductor (TPE:2340), the current Days Payable is 46.62 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 Taiwan Asia Semiconductor (TPE:2340) Overvalued in 2026?

Based on GuruFocus' analysis, Taiwan Asia Semiconductor stock appears to be overvalued. The current stock price of NT$38.10 is trading 6% above its estimated GF Value™ of NT$35.95. GuruFocus considers Taiwan Asia Semiconductor to be Fairly Valued.

Key valuation signals for TPE:2340:

  • Days Payable: 46.62 (33% below median its 10-year median of 69.65)
  • GF Value™: NT$35.95 vs. price of NT$38.10 (6% above fair value)
  • GF Score™: 62/100 with 9 warning signs
  • Industry Position: 12.1% below the Semiconductors median (#485 of 997)

No single metric tells the full story. See the TPE:2340 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Taiwan Asia Semiconductor Business Description

Address No. 1, Lixing 5th Road, Hsinchu Science Park, Hsinchu, TWN, 300094
Taiwan Asia Semiconductor Corp mainly engaged in the manufacture and sales of semiconductor components as well as research and development, design, manufacture and sales of systems products. The company's products include Sensing Devices, Power Devices, Emitting Devices, Consumer and wearable, Industry, Automotive, Home Appliance, Security, Display, Lighting.
62GF Score

Get the complete analysis for TPE:2340

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

NT$38.10
Price
NT$35.95
GF Value