Visual Photonics Epitaxy Co (TPE:2455) Days Payable: 57.92 (As of Mar. 2026) — 12% Below Median

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TPE:2455 Visual Photonics Epitaxy Co Ltd TPE:2455
78 GF Score
Price NT$314.50
GF Value NT$194.67
Valuation Significantly Overvalued
! 4 Warning Signs
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What is Visual Photonics Epitaxy Co Days Payable?

Visual Photonics Epitaxy Co TPE:2455 -4.41% 78 Days Payable is 57.92 as of Mar. 2026, which is 12% below its 10-year median of 65.70. GuruFocus rates TPE:2455 with a GF Score™ of 78/100 and a GF Value™ of NT$194.67 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 998 Semiconductors companies, Visual Photonics Epitaxy Co ranks better than 59.92% on this metric.

Visual Photonics Epitaxy Co's average Accounts Payable for the three months ended in Mar. 2026 was NT$377 Mil. Visual Photonics Epitaxy Co's Cost of Goods Sold for the three months ended in Mar. 2026 was NT$594 Mil. Hence, Visual Photonics Epitaxy Co's Days Payable for the three months ended in Mar. 2026 was 57.92.

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

TPE:2455' s Days Payable Range Over the Past 10 Years
Min: 57.76   Med: 65.7   Max: 74.05
Current: 61.55

During the past 13 years, Visual Photonics Epitaxy Co's highest Days Payable was 74.05. The lowest was 57.76. And the median was 65.70.

TPE:2455's Days Payable is ranked better than
59.92% of 998 companies
in the Semiconductors industry
Industry Median: 52.98 vs TPE:2455: 61.55

Visual Photonics Epitaxy Co's Days Payable declined from Mar. 2025 (62.49) to Mar. 2026 (57.92). It may suggest that Visual Photonics Epitaxy Co accelerated paying its suppliers.


Visual Photonics Epitaxy Co Days Payable Historical Data

* Premium members only.

The historical data trend for Visual Photonics Epitaxy 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.

Visual Photonics Epitaxy Co Days Payable Chart

Visual Photonics Epitaxy 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 60.28 66.09 65.99 68.27 61.54

Visual Photonics Epitaxy Co Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 62.49 62.29 63.25 69.58 57.92

TPE:2455 vs AMAT, LRCX, KLAC: Days Payable Comparison

For the Semiconductor Equipment & Materials subindustry, Visual Photonics Epitaxy 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.


Visual Photonics Epitaxy Co Days Payable vs Semiconductors Industry

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

* The bar in red indicates where Visual Photonics Epitaxy Co's Days Payable falls into.


TPE:2455
78GF Score
Visual Photonics Epitaxy Co Ltd TPE:2455
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Visual Photonics Epitaxy 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.

Visual Photonics Epitaxy 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
=( (336.877 + 391.607) / 2 ) / 2160.417*365
=364.242 / 2160.417*365
=61.54

Visual Photonics Epitaxy Co's Days Payable for the quarter that ended in Mar. 2026 is calculated as:

Days Payable (Q: Mar. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Dec. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (391.607 + 362.259) / 2 ) / 593.879*365 / 4
=376.933 / 593.879*365 / 4
=57.92

* 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 57.92 mean?
Visual Photonics Epitaxy Co (TPE:2455) has a Days Payable of 57.92 as of Mar. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Visual Photonics Epitaxy Co and its competitors. This is 12% below median its historical median of 65.70. Over the past decade, Visual Photonics Epitaxy Co's Days Payable has ranged from 57.76 to 74.05. According to the industry distribution chart, Visual Photonics Epitaxy Co ranks #400 out of 998 companies in the Semiconductors industry, placing it in the top 40.1%.
Is Visual Photonics Epitaxy Co's Days Payable too high?
Visual Photonics Epitaxy Co's current Days Payable of 57.92 is 12% below median its 10-year median of 65.70. Over the past 10 years, this metric has ranged from a low of 57.76 to a high of 74.05. The Semiconductors industry median Days Payable is 52.98. Visual Photonics Epitaxy Co's value of 57.92 is 9.3% above this industry median. Based on the distribution chart, Visual Photonics Epitaxy Co ranks #400 out of 998 companies in the Semiconductors industry, which is above the industry midpoint. Overall, Visual Photonics Epitaxy Co has a GF Score™ of 78/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Visual Photonics Epitaxy Co's Days Payable compare to AMAT and LRCX?
According to the Semiconductors industry distribution chart, Visual Photonics Epitaxy Co ranks #400 out of 998 companies for Days Payable. This puts Visual Photonics Epitaxy Co in the upper half of its industry. The industry median Days Payable is 52.98. Visual Photonics Epitaxy Co's value of 57.92 is 9.3% above this benchmark. Historically, Visual Photonics Epitaxy Co's own Days Payable has ranged from 57.76 to 74.05 over the past decade. While the company's 10-year median is 65.70 vs. the industry median of 52.98, Visual Photonics Epitaxy 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 Semiconductors company?
The median Days Payable among Semiconductors companies is 52.98, based on 998 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. Visual Photonics Epitaxy Co's current Days Payable of 57.92 is 9.3% 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 Visual Photonics Epitaxy Co and its competitors. For the Semiconductors industry, the median Days Payable is 52.98 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Visual Photonics Epitaxy Co's current Days Payable is 57.92, which is 12% below median its own 10-year median of 65.70. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Visual Photonics Epitaxy Co stock overvalued right now?
Based on GuruFocus' analysis, Visual Photonics Epitaxy Co (TPE:2455) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$194.67, compared to a current price of NT$314.50 — trading 61.6% above its estimated fair value. The current Days Payable is 57.92, which is 12% below median its 10-year median of 65.70 and 9.3% above the Semiconductors industry median of 52.98. Visual Photonics Epitaxy Co's overall GF Score™ is 78/100 with 4 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 Visual Photonics Epitaxy Co (TPE:2455), the current Days Payable is 57.92 as of Mar. 2026. 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 Visual Photonics Epitaxy Co (TPE:2455) Overvalued in 2026?

Based on GuruFocus' analysis, Visual Photonics Epitaxy Co stock appears to be overvalued. The current stock price of NT$314.50 is trading 61.6% above its estimated GF Value™ of NT$194.67. GuruFocus considers Visual Photonics Epitaxy Co to be Significantly Overvalued.

Key valuation signals for TPE:2455:

  • Days Payable: 57.92 (12% below median its 10-year median of 65.70)
  • GF Value™: NT$194.67 vs. price of NT$314.50 (61.6% above fair value)
  • GF Score™: 78/100 with 4 warning signs
  • Industry Position: 9.3% above the Semiconductors median (#400 of 998)

No single metric tells the full story. See the TPE:2455 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Visual Photonics Epitaxy Co Business Description

Address Gongye 1st Road, No. 16, Pingzhen Industrial Zone, Pingzhen District, Taoyuan, TWN, 324
Visual Photonics Epitaxy Co Ltd is a Taiwan-based company that is principally engaged in developing, producing, and marketing of optoelectronic semiconductors epitaxy, optoelectronic components products. The company's products are used to provide solutions for wireless communications, optical fiber communications, and solar cell applications. Its products consist of GaAs Heterojunction Bipolar Transistor epi wafer, Low turn-on voltage gaAsSb HBT epi wafers, High-voltage gaAs HBT epi wafer, and InP HBT epi wafers, and others.
78GF Score

Get the complete analysis for TPE:2455

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

NT$314.50
Price
NT$194.67
GF Value