Mospec Semiconductor (TPE:2434) Days Payable: 27.16 (As of Dec. 2025) — Near Median


TPE:2434 Mospec Semiconductor Corp TPE:2434
37 GF Score
Price NT$57.70
GF Value NT$22.32
Valuation Significantly Overvalued
! 9 Warning Signs
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What is Mospec Semiconductor Days Payable?

Mospec Semiconductor TPE:2434 +9.90% 37 Days Payable is 27.16 as of Dec. 2025, which is 5% below its 10-year median of 28.57. GuruFocus rates TPE:2434 with a GF Score™ of 37/100 and a GF Value™ of NT$22.32 (Significantly Overvalued). The stock has 9 warning signs investors should review. Among 996 Semiconductors companies, Mospec Semiconductor ranks worse than 78.31% on this metric.

Mospec Semiconductor's average Accounts Payable for the three months ended in Dec. 2025 was NT$4.51 Mil. Mospec Semiconductor's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$15.16 Mil. Hence, Mospec Semiconductor's Days Payable for the three months ended in Dec. 2025 was 27.16.

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

TPE:2434' s Days Payable Range Over the Past 10 Years
Min: 16.81   Med: 28.57   Max: 55.93
Current: 29.89

During the past 13 years, Mospec Semiconductor's highest Days Payable was 55.93. The lowest was 16.81. And the median was 28.57.

TPE:2434's Days Payable is ranked worse than
78.31% of 996 companies
in the Semiconductors industry
Industry Median: 53.11 vs TPE:2434: 29.89

Mospec Semiconductor's Days Payable declined from Dec. 2024 (37.86) to Dec. 2025 (27.16). It may suggest that Mospec Semiconductor accelerated paying its suppliers.


Mospec Semiconductor Days Payable Historical Data

* Premium members only.

The historical data trend for Mospec Semiconductor'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.

Mospec Semiconductor Days Payable Chart

Mospec Semiconductor 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 55.93 32.16 20.18 30.20 29.94

Mospec Semiconductor 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 37.86 36.17 27.55 30.33 27.16

TPE:2434 vs NVDA, AVGO, MU: Days Payable Comparison

For the Semiconductors subindustry, Mospec Semiconductor'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.


Mospec Semiconductor Days Payable vs Semiconductors Industry

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

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


TPE:2434
37GF Score
Mospec Semiconductor Corp TPE:2434
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Mospec Semiconductor 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.

Mospec Semiconductor'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
=( (4.602 + 4.178) / 2 ) / 53.514*365
=4.39 / 53.514*365
=29.94

Mospec Semiconductor'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
=( (4.844 + 4.178) / 2 ) / 15.155*365 / 4
=4.511 / 15.155*365 / 4
=27.16

* 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 27.16 mean?
Mospec Semiconductor (TPE:2434) has a Days Payable of 27.16 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 Mospec Semiconductor and its competitors. This is near median its historical median of 28.57. Over the past decade, Mospec Semiconductor's Days Payable has ranged from 16.81 to 55.93. According to the industry distribution chart, Mospec Semiconductor ranks #780 out of 996 companies in the Semiconductors industry, placing it in the top 78.3%.
Is Mospec Semiconductor's Days Payable too high?
Mospec Semiconductor's current Days Payable of 27.16 is near median its 10-year median of 28.57. Over the past 10 years, this metric has ranged from a low of 16.81 to a high of 55.93. The Semiconductors industry median Days Payable is 53.11. Mospec Semiconductor's value of 27.16 is 48.9% below this industry median. Based on the distribution chart, Mospec Semiconductor ranks #780 out of 996 companies in the Semiconductors industry, which is in the bottom quartile relative to peers. Overall, Mospec Semiconductor has a GF Score™ of 37/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Mospec Semiconductor's Days Payable compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Mospec Semiconductor ranks #780 out of 996 companies for Days Payable. This places Mospec Semiconductor in the lower half of its industry. The industry median Days Payable is 53.11. Mospec Semiconductor's value of 27.16 is 48.9% below this benchmark. Historically, Mospec Semiconductor's own Days Payable has ranged from 16.81 to 55.93 over the past decade. While the company's 10-year median is 28.57 vs. the industry median of 53.11, Mospec Semiconductor 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. Mospec Semiconductor's current Days Payable of 27.16 is 48.9% 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 Mospec Semiconductor 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. Mospec Semiconductor's current Days Payable is 27.16, which is near median its own 10-year median of 28.57. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Mospec Semiconductor stock overvalued right now?
Based on GuruFocus' analysis, Mospec Semiconductor (TPE:2434) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$22.32, compared to a current price of NT$57.70 — trading 158.5% above its estimated fair value. The current Days Payable is 27.16, which is near median its 10-year median of 28.57 and 48.9% below the Semiconductors industry median of 53.11. Mospec Semiconductor's overall GF Score™ is 37/100 with 9 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 Mospec Semiconductor (TPE:2434), the current Days Payable is 27.16 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 Mospec Semiconductor (TPE:2434) Overvalued in 2026?

Based on GuruFocus' analysis, Mospec Semiconductor stock appears to be overvalued. The current stock price of NT$57.70 is trading 158.5% above its estimated GF Value™ of NT$22.32. GuruFocus considers Mospec Semiconductor to be Significantly Overvalued.

Key valuation signals for TPE:2434:

  • Days Payable: 27.16 (near median its 10-year median of 28.57)
  • GF Value™: NT$22.32 vs. price of NT$57.70 (158.5% above fair value)
  • GF Score™: 37/100 with 9 warning signs
  • Industry Position: 48.9% below the Semiconductors median (#780 of 996)

No single metric tells the full story. See the TPE:2434 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Mospec Semiconductor Business Description

Address No. 76, Zhongshan Road, Xinshi District, Gangqian Village, Tainan, TWN, 74442
Mospec Semiconductor Corp engages in the manufacturing, processing, and sales of power transistors, diodes, and solar cell wafers. Its products include Rectifier, Bridge, Transistor, TVS, IGBT, SiC Schottky Diode, Power Transistor, Zener Diode, and LDO. It operates in single segment. Geographically its operations are spread across China, Korea, Hong Kong, India, Taiwan, and Others with majority of revenue deriving from China.
37GF Score

Get the complete analysis for TPE:2434

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

NT$57.70
Price
NT$22.32
GF Value