DFI (TPE:2397) Days Payable: 82.51 (As of Dec. 2025) — Near Median


TPE:2397 DFI Inc TPE:2397
76 GF Score
Price NT$58.70
GF Value NT$83.77
Valuation Significantly Undervalued
! 2 Warning Signs
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What is DFI Days Payable?

DFI TPE:2397 +2.98% 76 Days Payable is 82.51 as of Dec. 2025, which is 8% above its 10-year median of 76.58. GuruFocus rates TPE:2397 with a GF Score™ of 76/100 and a GF Value™ of NT$83.77 (Significantly Undervalued). The stock has 2 warning signs investors should review. Among 2,440 Hardware companies, DFI ranks better than 53.65% on this metric.

DFI's average Accounts Payable for the three months ended in Dec. 2025 was NT$1,758 Mil. DFI's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$1,944 Mil. Hence, DFI's Days Payable for the three months ended in Dec. 2025 was 82.51.

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

TPE:2397' s Days Payable Range Over the Past 10 Years
Min: 47.18   Med: 76.58   Max: 97.23
Current: 74.24

During the past 13 years, DFI's highest Days Payable was 97.23. The lowest was 47.18. And the median was 76.58.

TPE:2397's Days Payable is ranked better than
53.65% of 2440 companies
in the Hardware industry
Industry Median: 69.935 vs TPE:2397: 74.24

DFI's Days Payable increased from Dec. 2024 (70.99) to Dec. 2025 (82.51). It may suggest that DFI delayed paying its suppliers.


DFI Days Payable Historical Data

* Premium members only.

The historical data trend for DFI'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.

DFI Days Payable Chart

DFI 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 58.80 97.23 83.49 68.61 78.26

DFI 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 70.99 75.78 65.58 70.18 82.51

TPE:2397 vs SNDK, DELL, STX: Days Payable Comparison

For the Computer Hardware subindustry, DFI'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.


DFI Days Payable vs Hardware Industry

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

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


TPE:2397
76GF Score
DFI Inc TPE:2397
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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DFI 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.

DFI'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
=( (1588.415 + 1862.22) / 2 ) / 8046.418*365
=1725.3175 / 8046.418*365
=78.26

DFI'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
=( (1653.037 + 1862.22) / 2 ) / 1943.88*365 / 4
=1757.6285 / 1943.88*365 / 4
=82.51

* 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 82.51 mean?
DFI (TPE:2397) has a Days Payable of 82.51 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 DFI and its competitors. This is near median its historical median of 76.58. Over the past decade, DFI's Days Payable has ranged from 47.18 to 97.23. According to the industry distribution chart, DFI ranks #1131 out of 2440 companies in the Hardware industry, placing it in the top 46.4%.
Is DFI's Days Payable too high?
DFI's current Days Payable of 82.51 is near median its 10-year median of 76.58. Over the past 10 years, this metric has ranged from a low of 47.18 to a high of 97.23. The Hardware industry median Days Payable is 69.94. DFI's value of 82.51 is 18% above this industry median. Based on the distribution chart, DFI ranks #1131 out of 2440 companies in the Hardware industry, which is above the industry midpoint. Overall, DFI has a GF Score™ of 76/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does DFI's Days Payable compare to SNDK and DELL?
According to the Hardware industry distribution chart, DFI ranks #1131 out of 2440 companies for Days Payable. This puts DFI in the upper half of its industry. The industry median Days Payable is 69.94. DFI's value of 82.51 is 18% above this benchmark. Historically, DFI's own Days Payable has ranged from 47.18 to 97.23 over the past decade. While the company's 10-year median is 76.58 vs. the industry median of 69.94, DFI 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. DFI's current Days Payable of 82.51 is 18% 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 DFI 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. DFI's current Days Payable is 82.51, which is near median its own 10-year median of 76.58. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is DFI stock overvalued right now?
Based on GuruFocus' analysis, DFI (TPE:2397) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$83.77, compared to a current price of NT$58.70 — trading 29.9% below its estimated fair value. The current Days Payable is 82.51, which is near median its 10-year median of 76.58 and 18% above the Hardware industry median of 69.94. DFI's overall GF Score™ is 76/100 with 2 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 DFI (TPE:2397), the current Days Payable is 82.51 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 DFI (TPE:2397) Overvalued in 2026?

Based on GuruFocus' analysis, DFI stock appears to be undervalued. The current stock price of NT$58.70 is trading 29.9% below its estimated GF Value™ of NT$83.77. GuruFocus considers DFI to be Significantly Undervalued.

Key valuation signals for TPE:2397:

  • Days Payable: 82.51 (near median its 10-year median of 76.58)
  • GF Value™: NT$83.77 vs. price of NT$58.70 (29.9% below fair value)
  • GF Score™: 76/100 with 2 warning signs
  • Industry Position: 18% above the Hardware median (#1131 of 2440)

No single metric tells the full story. See the TPE:2397 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


DFI Business Description

Address No. 97, Section 1, Xintai 5th Road, 10th Floor, Xizhi District, New Taipei, TWN, 22175
DFI Inc is engaged in the manufacturing and sales of boards and computer components for industrial computers. The company designs and innovates quality management systems, DFI's industrial-grade solutions enable customers to optimize their equipment and ensure reliability, long-term life cycle, and all-time durability in a breadth of markets including Industry Automation, Medical, Gaming, Transportation, Energy, mission-critical, and intelligent retail.
76GF Score

Get the complete analysis for TPE:2397

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

NT$58.70
Price
NT$83.77
GF Value