Sunplus Technology Co (TPE:2401) Days Payable: 49.12 (As of Dec. 2025) — Near Median


TPE:2401 Sunplus Technology Co Ltd TPE:2401
66 GF Score
Price NT$32.70
GF Value NT$27.78
Valuation Modestly Overvalued
! 7 Warning Signs
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What is Sunplus Technology Co Days Payable?

Sunplus Technology Co TPE:2401 -2.24% 66 Days Payable is 49.12 as of Dec. 2025, which is 8% below its 10-year median of 53.65. GuruFocus rates TPE:2401 with a GF Score™ of 66/100 and a GF Value™ of NT$27.78 (Modestly Overvalued). The stock has 7 warning signs investors should review. Among 996 Semiconductors companies, Sunplus Technology Co ranks worse than 59.54% on this metric.

Sunplus Technology Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$438 Mil. Sunplus Technology Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$813 Mil. Hence, Sunplus Technology Co's Days Payable for the three months ended in Dec. 2025 was 49.12.

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

TPE:2401' s Days Payable Range Over the Past 10 Years
Min: 39.23   Med: 53.65   Max: 72.08
Current: 45.54

During the past 13 years, Sunplus Technology Co's highest Days Payable was 72.08. The lowest was 39.23. And the median was 53.65.

TPE:2401's Days Payable is ranked worse than
59.54% of 996 companies
in the Semiconductors industry
Industry Median: 53.11 vs TPE:2401: 45.54

Sunplus Technology Co's Days Payable increased from Dec. 2024 (47.22) to Dec. 2025 (49.12). It may suggest that Sunplus Technology Co delayed paying its suppliers.


Sunplus Technology Co Days Payable Historical Data

* Premium members only.

The historical data trend for Sunplus Technology 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.

Sunplus Technology Co Days Payable Chart

Sunplus Technology 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 66.04 72.08 45.58 39.23 43.64

Sunplus Technology 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 47.22 48.92 41.81 44.90 49.12

TPE:2401 vs NVDA, AVGO, MU: Days Payable Comparison

For the Semiconductors subindustry, Sunplus Technology 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.


Sunplus Technology Co Days Payable vs Semiconductors Industry

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

* The bar in red indicates where Sunplus Technology Co's Days Payable falls into.


TPE:2401
66GF Score
Sunplus Technology Co Ltd TPE:2401
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Sunplus Technology 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.

Sunplus Technology 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
=( (381.779 + 423.581) / 2 ) / 3368.028*365
=402.68 / 3368.028*365
=43.64

Sunplus Technology 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
=( (452.141 + 423.581) / 2 ) / 813.4*365 / 4
=437.861 / 813.4*365 / 4
=49.12

* 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 49.12 mean?
Sunplus Technology Co (TPE:2401) has a Days Payable of 49.12 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 Sunplus Technology Co and its competitors. This is near median its historical median of 53.65. Over the past decade, Sunplus Technology Co's Days Payable has ranged from 39.23 to 72.08. According to the industry distribution chart, Sunplus Technology Co ranks #593 out of 996 companies in the Semiconductors industry, placing it in the top 59.5%.
Is Sunplus Technology Co's Days Payable too high?
Sunplus Technology Co's current Days Payable of 49.12 is near median its 10-year median of 53.65. Over the past 10 years, this metric has ranged from a low of 39.23 to a high of 72.08. The Semiconductors industry median Days Payable is 53.11. Sunplus Technology Co's value of 49.12 is 7.5% below this industry median. Based on the distribution chart, Sunplus Technology Co ranks #593 out of 996 companies in the Semiconductors industry, which is below the industry midpoint. Overall, Sunplus Technology Co has a GF Score™ of 66/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Sunplus Technology Co's Days Payable compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Sunplus Technology Co ranks #593 out of 996 companies for Days Payable. This places Sunplus Technology Co in the lower half of its industry. The industry median Days Payable is 53.11. Sunplus Technology Co's value of 49.12 is 7.5% below this benchmark. Historically, Sunplus Technology Co's own Days Payable has ranged from 39.23 to 72.08 over the past decade. While the company's 10-year median is 53.65 vs. the industry median of 53.11, Sunplus Technology Co 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 53.11, based on 996 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. Sunplus Technology Co's current Days Payable of 49.12 is 7.5% 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 Sunplus Technology Co and its competitors. For the Semiconductors industry, the median Days Payable is 53.11 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sunplus Technology Co's current Days Payable is 49.12, which is near median its own 10-year median of 53.65. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sunplus Technology Co stock overvalued right now?
Based on GuruFocus' analysis, Sunplus Technology Co (TPE:2401) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$27.78, compared to a current price of NT$32.70 — trading 17.7% above its estimated fair value. The current Days Payable is 49.12, which is near median its 10-year median of 53.65 and 7.5% below the Semiconductors industry median of 53.11. Sunplus Technology Co's overall GF Score™ is 66/100 with 7 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 Sunplus Technology Co (TPE:2401), the current Days Payable is 49.12 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 Sunplus Technology Co (TPE:2401) Overvalued in 2026?

Based on GuruFocus' analysis, Sunplus Technology Co stock appears to be overvalued. The current stock price of NT$32.70 is trading 17.7% above its estimated GF Value™ of NT$27.78. GuruFocus considers Sunplus Technology Co to be Modestly Overvalued.

Key valuation signals for TPE:2401:

  • Days Payable: 49.12 (near median its 10-year median of 53.65)
  • GF Value™: NT$27.78 vs. price of NT$32.70 (17.7% above fair value)
  • GF Score™: 66/100 with 7 warning signs
  • Industry Position: 7.5% below the Semiconductors median (#593 of 996)

No single metric tells the full story. See the TPE:2401 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sunplus Technology Co Business Description

Address 19, Innovation 1st Road, Hsinchu Science Park, Hsinchu, TWN
Sunplus Technology Co Ltd designs, produces, tests, and sells integrated circuits (ICs). Additionally, the company researches, develops, and sells various software applications and silicon intellectual property, and is also involved in the trading and agency business of integrated circuits. Its product offerings include digital audio-visual and intelligent acoustic chips for automotive applications, smart system-on-chip solutions for driver assistance systems, AIoT SoC development platforms, and open-source software to create efficient AI computing cores. The company's reportable segments are: IC design, which derives key revenue, Income from lease of property, and Other income. Geographically, it derives maximum revenue from Asia (excluding Taiwan), followed by Taiwan and other markets.
66GF Score

Get the complete analysis for TPE:2401

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

NT$32.70
Price
NT$27.78
GF Value