Sdi (TPE:2351) Days Payable: 33.15 (As of Jun. 2026) — 22% Below Median

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TPE:2351 Sdi Corp TPE:2351
75 GF Score
Price NT$183.00
GF Value NT$103.62
Valuation Significantly Overvalued
! 5 Warning Signs
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What is Sdi Days Payable?

Sdi TPE:2351 -0.27% 75 Days Payable is 33.15 as of Jun. 2026, which is 22% below its 10-year median of 42.24. GuruFocus rates TPE:2351 with a GF Score™ of 75/100 and a GF Value™ of NT$103.62 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 1,004 Semiconductors companies, Sdi ranks worse than 70.72% on this metric.

Sdi's average Accounts Payable for the three months ended in Jun. 2026 was NT$1,025 Mil. Sdi's Cost of Goods Sold for the three months ended in Jun. 2026 was NT$2,822 Mil. Hence, Sdi's Days Payable for the three months ended in Jun. 2026 was 33.15.

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

TPE:2351' s Days Payable Range Over the Past 10 Years
Min: 33.52   Med: 42.24   Max: 50.68
Current: 36.74

During the past 13 years, Sdi's highest Days Payable was 50.68. The lowest was 33.52. And the median was 42.24.

TPE:2351's Days Payable is ranked worse than
70.72% of 1004 companies
in the Semiconductors industry
Industry Median: 52.895 vs TPE:2351: 36.74

Sdi's Days Payable declined from Jun. 2025 (33.37) to Jun. 2026 (33.15). It may suggest that Sdi accelerated paying its suppliers.


Sdi Days Payable Historical Data

* Premium members only.

The historical data trend for Sdi'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.

Sdi Days Payable Chart

Sdi 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 43.37 41.11 34.30 33.52 37.79

Sdi Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 33.37 35.23 39.74 37.62 33.15

TPE:2351 vs AMAT, LRCX, KLAC: Days Payable Comparison

For the Semiconductor Equipment & Materials subindustry, Sdi'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.


Sdi Days Payable vs Semiconductors Industry

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

* The bar in red indicates where Sdi's Days Payable falls into.


TPE:2351
75GF Score
Sdi Corp TPE:2351
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sdi 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.

Sdi'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
=( (832.033 + 1007.363) / 2 ) / 8882.23*365
=919.698 / 8882.23*365
=37.79

Sdi's Days Payable for the quarter that ended in Jun. 2026 is calculated as:

Days Payable (Q: Jun. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Mar. 2026 ) + Accounts Payable (Q: Jun. 2026 )) / count ) / Cost of Goods Sold (Q: Jun. 2026 )*Days in Period
=( (863.096 + 1187.219) / 2 ) / 2821.945*365 / 4
=1025.1575 / 2821.945*365 / 4
=33.15

* 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 33.15 mean?
Sdi (TPE:2351) has a Days Payable of 33.15 as of Jun. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Sdi and its competitors. This is 22% below median its historical median of 42.24. Over the past decade, Sdi's Days Payable has ranged from 33.52 to 50.68. According to the industry distribution chart, Sdi ranks #710 out of 1004 companies in the Semiconductors industry, placing it in the top 70.7%.
Is Sdi's Days Payable too high?
Sdi's current Days Payable of 33.15 is 22% below median its 10-year median of 42.24. Over the past 10 years, this metric has ranged from a low of 33.52 to a high of 50.68. The Semiconductors industry median Days Payable is 52.90. Sdi's value of 33.15 is 37.3% below this industry median. Based on the distribution chart, Sdi ranks #710 out of 1004 companies in the Semiconductors industry, which is below the industry midpoint. Overall, Sdi has a GF Score™ of 75/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Sdi's Days Payable compare to AMAT and LRCX?
According to the Semiconductors industry distribution chart, Sdi ranks #710 out of 1004 companies for Days Payable. This places Sdi in the lower half of its industry. The industry median Days Payable is 52.90. Sdi's value of 33.15 is 37.3% below this benchmark. Historically, Sdi's own Days Payable has ranged from 33.52 to 50.68 over the past decade. While the company's 10-year median is 42.24 vs. the industry median of 52.90, Sdi 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 52.90, based on 1,004 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. Sdi's current Days Payable of 33.15 is 37.3% 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 Sdi and its competitors. For the Semiconductors industry, the median Days Payable is 52.90 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sdi's current Days Payable is 33.15, which is 22% below median its own 10-year median of 42.24. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sdi stock overvalued right now?
Based on GuruFocus' analysis, Sdi (TPE:2351) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$103.62, compared to a current price of NT$183.00 — trading 76.6% above its estimated fair value. The current Days Payable is 33.15, which is 22% below median its 10-year median of 42.24 and 37.3% below the Semiconductors industry median of 52.90. Sdi's overall GF Score™ is 75/100 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 Sdi (TPE:2351), the current Days Payable is 33.15 as of Jun. 2026. 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 Sdi (TPE:2351) Overvalued in 2026?

Based on GuruFocus' analysis, Sdi stock appears to be overvalued. The current stock price of NT$183.00 is trading 76.6% above its estimated GF Value™ of NT$103.62. GuruFocus considers Sdi to be Significantly Overvalued.

Key valuation signals for TPE:2351:

  • Days Payable: 33.15 (22% below median its 10-year median of 42.24)
  • GF Value™: NT$103.62 vs. price of NT$183.00 (76.6% above fair value)
  • GF Score™: 75/100 with 5 warning signs
  • Industry Position: 37.3% below the Semiconductors median (#710 of 1004)

No single metric tells the full story. See the TPE:2351 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sdi Business Description

Address No. 260, Chang Nan Road, Section 2, Chang Hua, TWN
Sdi Corp manufactures and distributes stationary products such as stapler, correction tapes, clips, and other office stationeries. The company's segment includes the Electronic segment and Stationery segment. It generates maximum revenue from the Electronic segment. Geographically, it derives a majority of its revenue from China.
75GF Score

Get the complete analysis for TPE:2351

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

NT$183.00
Price
NT$103.62
GF Value