Everlight Electronics Co (TPE:2393) Days Payable: 119.73 (As of Dec. 2025) — 17% Above Median


TPE:2393 Everlight Electronics Co Ltd TPE:2393
81 GF Score
Price NT$68.70
GF Value NT$61.80
Valuation Modestly Overvalued
! 5 Warning Signs
View Full Analysis

What is Everlight Electronics Co Days Payable?

Everlight Electronics Co TPE:2393 +1.33% 81 Days Payable is 119.73 as of Dec. 2025, which is 17% above its 10-year median of 102.25. GuruFocus rates TPE:2393 with a GF Score™ of 81/100 and a GF Value™ of NT$61.80 (Modestly Overvalued). The stock has 5 warning signs investors should review. Among 2,440 Hardware companies, Everlight Electronics Co ranks better than 72.99% on this metric.

Everlight Electronics Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$4,234 Mil. Everlight Electronics Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$3,226 Mil. Hence, Everlight Electronics Co's Days Payable for the three months ended in Dec. 2025 was 119.73.

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

TPE:2393' s Days Payable Range Over the Past 10 Years
Min: 95.34   Med: 102.25   Max: 114.53
Current: 110.99

During the past 13 years, Everlight Electronics Co's highest Days Payable was 114.53. The lowest was 95.34. And the median was 102.25.

TPE:2393's Days Payable is ranked better than
72.99% of 2440 companies
in the Hardware industry
Industry Median: 69.935 vs TPE:2393: 110.99

Everlight Electronics Co's Days Payable increased from Dec. 2024 (107.61) to Dec. 2025 (119.73). It may suggest that Everlight Electronics Co delayed paying its suppliers.


Everlight Electronics Co Days Payable Historical Data

* Premium members only.

The historical data trend for Everlight Electronics 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.

Everlight Electronics Co Days Payable Chart

Everlight Electronics 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 97.74 105.91 95.40 95.34 114.53

Everlight Electronics 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 107.61 107.80 104.57 108.93 119.73

TPE:2393 vs APH, GLW: Days Payable Comparison

For the Electronic Components subindustry, Everlight Electronics 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.


Everlight Electronics Co Days Payable vs Hardware Industry

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

* The bar in red indicates where Everlight Electronics Co's Days Payable falls into.


TPE:2393
81GF Score
Everlight Electronics Co Ltd TPE:2393
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Everlight Electronics 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.

Everlight Electronics 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
=( (4221.526 + 4272.433) / 2 ) / 13535.27*365
=4246.9795 / 13535.27*365
=114.53

Everlight Electronics 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
=( (4194.616 + 4272.433) / 2 ) / 3226.388*365 / 4
=4233.5245 / 3226.388*365 / 4
=119.73

* 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 119.73 mean?
Everlight Electronics Co (TPE:2393) has a Days Payable of 119.73 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 Everlight Electronics Co and its competitors. This is 17% above median its historical median of 102.25. Over the past decade, Everlight Electronics Co's Days Payable has ranged from 95.34 to 114.53. According to the industry distribution chart, Everlight Electronics Co ranks #659 out of 2440 companies in the Hardware industry, placing it in the top 27%.
Is Everlight Electronics Co's Days Payable too high?
Everlight Electronics Co's current Days Payable of 119.73 is 17% above median its 10-year median of 102.25. Over the past 10 years, this metric has ranged from a low of 95.34 to a high of 114.53. The Hardware industry median Days Payable is 69.94. Everlight Electronics Co's value of 119.73 is 71.2% above this industry median. Based on the distribution chart, Everlight Electronics Co ranks #659 out of 2440 companies in the Hardware industry, which is above the industry midpoint. Overall, Everlight Electronics Co has a GF Score™ of 81/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Everlight Electronics Co's Days Payable compare to APH and GLW?
According to the Hardware industry distribution chart, Everlight Electronics Co ranks #659 out of 2440 companies for Days Payable. This puts Everlight Electronics Co in the upper half of its industry. The industry median Days Payable is 69.94. Everlight Electronics Co's value of 119.73 is 71.2% above this benchmark. Historically, Everlight Electronics Co's own Days Payable has ranged from 95.34 to 114.53 over the past decade. While the company's 10-year median is 102.25 vs. the industry median of 69.94, Everlight Electronics Co 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 69.94, based on 2,440 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. Everlight Electronics Co's current Days Payable of 119.73 is 71.2% 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 Everlight Electronics Co and its competitors. For the Hardware industry, the median Days Payable is 69.94 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Everlight Electronics Co's current Days Payable is 119.73, which is 17% above median its own 10-year median of 102.25. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Everlight Electronics Co stock overvalued right now?
Based on GuruFocus' analysis, Everlight Electronics Co (TPE:2393) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$61.80, compared to a current price of NT$68.70 — trading 11.2% above its estimated fair value. The current Days Payable is 119.73, which is 17% above median its 10-year median of 102.25 and 71.2% above the Hardware industry median of 69.94. Everlight Electronics Co's overall GF Score™ is 81/100 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 Everlight Electronics Co (TPE:2393), the current Days Payable is 119.73 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 Everlight Electronics Co (TPE:2393) Overvalued in 2026?

Based on GuruFocus' analysis, Everlight Electronics Co stock appears to be overvalued. The current stock price of NT$68.70 is trading 11.2% above its estimated GF Value™ of NT$61.80. GuruFocus considers Everlight Electronics Co to be Modestly Overvalued.

Key valuation signals for TPE:2393:

  • Days Payable: 119.73 (17% above median its 10-year median of 102.25)
  • GF Value™: NT$61.80 vs. price of NT$68.70 (11.2% above fair value)
  • GF Score™: 81/100 with 5 warning signs
  • Industry Position: 71.2% above the Hardware median (#659 of 2440)

No single metric tells the full story. See the TPE:2393 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Everlight Electronics Co Business Description

Address No. 6-8, Zhonghua Road, Shulin District, New Taipei City, TWN
Everlight Electronics Co Ltd is engaged in the manufacture and sale of LEDs and optoelectronic products. Its products include visible LED, infrared products, sensors, optocouplers, and power semiconductors. The Group operates through LED, LCD, and illumination segments. The LED segment engages in the manufacture and sale of LEDs, while the LCD segment, which generates maximum revenue, engages in the manufacture and sale of LCDs and LCD modules. The illumination segment engages in the manufacture and sale of lighting products. Other operating segments mainly engage in the sale of raw materials for electronic products, masks, and electrophoretic displays. The company generates maximum revenue from Asia.
81GF Score

Get the complete analysis for TPE:2393

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

NT$68.70
Price
NT$61.80
GF Value