Lingsen Precision Industries (TPE:2369) Days Payable: 21.92 (As of Dec. 2025) — 14% Above Median


TPE:2369 Lingsen Precision Industries Ltd TPE:2369
58 GF Score
Price NT$39.30
GF Value NT$19.05
Valuation Significantly Overvalued
! 5 Warning Signs
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What is Lingsen Precision Industries Days Payable?

Lingsen Precision Industries TPE:2369 -1.63% 58 Days Payable is 21.92 as of Dec. 2025, which is 14% above its 10-year median of 19.17. GuruFocus rates TPE:2369 with a GF Score™ of 58/100 and a GF Value™ of NT$19.05 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 997 Semiconductors companies, Lingsen Precision Industries ranks worse than 90.07% on this metric.

Lingsen Precision Industries's average Accounts Payable for the three months ended in Dec. 2025 was NT$361 Mil. Lingsen Precision Industries's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$1,502 Mil. Hence, Lingsen Precision Industries's Days Payable for the three months ended in Dec. 2025 was 21.92.

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

TPE:2369' s Days Payable Range Over the Past 10 Years
Min: 14.18   Med: 19.17   Max: 24.02
Current: 19.53

During the past 13 years, Lingsen Precision Industries's highest Days Payable was 24.02. The lowest was 14.18. And the median was 19.17.

TPE:2369's Days Payable is ranked worse than
90.07% of 997 companies
in the Semiconductors industry
Industry Median: 53.06 vs TPE:2369: 19.53

Lingsen Precision Industries's Days Payable increased from Dec. 2024 (16.59) to Dec. 2025 (21.92). It may suggest that Lingsen Precision Industries delayed paying its suppliers.


Lingsen Precision Industries Days Payable Historical Data

* Premium members only.

The historical data trend for Lingsen Precision Industries'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.

Lingsen Precision Industries Days Payable Chart

Lingsen Precision Industries 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 24.02 22.62 14.18 15.17 19.84

Lingsen Precision Industries 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 16.59 17.89 18.51 19.17 21.92

TPE:2369 vs AMAT, LRCX, KLAC: Days Payable Comparison

For the Semiconductor Equipment & Materials subindustry, Lingsen Precision Industries'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.


Lingsen Precision Industries Days Payable vs Semiconductors Industry

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

* The bar in red indicates where Lingsen Precision Industries's Days Payable falls into.


TPE:2369
58GF Score
Lingsen Precision Industries Ltd TPE:2369
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Lingsen Precision Industries 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.

Lingsen Precision Industries'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
=( (223.558 + 390.225) / 2 ) / 5645.552*365
=306.8915 / 5645.552*365
=19.84

Lingsen Precision Industries'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
=( (331.292 + 390.225) / 2 ) / 1502.017*365 / 4
=360.7585 / 1502.017*365 / 4
=21.92

* 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 21.92 mean?
Lingsen Precision Industries (TPE:2369) has a Days Payable of 21.92 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 Lingsen Precision Industries and its competitors. This is 14% above median its historical median of 19.17. Over the past decade, Lingsen Precision Industries' Days Payable has ranged from 14.18 to 24.02. According to the industry distribution chart, Lingsen Precision Industries ranks #898 out of 997 companies in the Semiconductors industry, placing it in the top 90.1%.
Is Lingsen Precision Industries' Days Payable too high?
Lingsen Precision Industries' current Days Payable of 21.92 is 14% above median its 10-year median of 19.17. Over the past 10 years, this metric has ranged from a low of 14.18 to a high of 24.02. The Semiconductors industry median Days Payable is 53.06. Lingsen Precision Industries' value of 21.92 is 58.7% below this industry median. Based on the distribution chart, Lingsen Precision Industries ranks #898 out of 997 companies in the Semiconductors industry, which is in the bottom quartile relative to peers. Overall, Lingsen Precision Industries has a GF Score™ of 58/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Lingsen Precision Industries' Days Payable compare to AMAT and LRCX?
According to the Semiconductors industry distribution chart, Lingsen Precision Industries ranks #898 out of 997 companies for Days Payable. This places Lingsen Precision Industries in the lower half of its industry. The industry median Days Payable is 53.06. Lingsen Precision Industries' value of 21.92 is 58.7% below this benchmark. Historically, Lingsen Precision Industries' own Days Payable has ranged from 14.18 to 24.02 over the past decade. While the company's 10-year median is 19.17 vs. the industry median of 53.06, Lingsen Precision Industries 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. Lingsen Precision Industries's current Days Payable of 21.92 is 58.7% 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 Lingsen Precision Industries 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. Lingsen Precision Industries's current Days Payable is 21.92, which is 14% above median its own 10-year median of 19.17. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lingsen Precision Industries stock overvalued right now?
Based on GuruFocus' analysis, Lingsen Precision Industries (TPE:2369) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$19.05, compared to a current price of NT$39.30 — trading 106.3% above its estimated fair value. The current Days Payable is 21.92, which is 14% above median its 10-year median of 19.17 and 58.7% below the Semiconductors industry median of 53.06. Lingsen Precision Industries' overall GF Score™ is 58/100 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 Lingsen Precision Industries (TPE:2369), the current Days Payable is 21.92 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 Lingsen Precision Industries (TPE:2369) Overvalued in 2026?

Based on GuruFocus' analysis, Lingsen Precision Industries stock appears to be overvalued. The current stock price of NT$39.30 is trading 106.3% above its estimated GF Value™ of NT$19.05. GuruFocus considers Lingsen Precision Industries to be Significantly Overvalued.

Key valuation signals for TPE:2369:

  • Days Payable: 21.92 (14% above median its 10-year median of 19.17)
  • GF Value™: NT$19.05 vs. price of NT$39.30 (106.3% above fair value)
  • GF Score™: 58/100 with 5 warning signs
  • Industry Position: 58.7% below the Semiconductors median (#898 of 997)

No single metric tells the full story. See the TPE:2369 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lingsen Precision Industries Business Description

Address No. 5-1, Nan\'er Road, Tanzi District, Taichung, TWN, 427058
Lingsen Precision Industries Ltd operates in the semiconductor industry. The company is engaged in the packaging, processing, testing, and distribution of integrated circuits and various semiconductor components. The main business is IC packaging and testing as well as optoelectronic devices.
58GF Score

Get the complete analysis for TPE:2369

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

NT$39.30
Price
NT$19.05
GF Value