Elan Microelectronics (TPE:2458) Days Payable: 64.43 (As of Dec. 2025) — Near Median


TPE:2458 Elan Microelectronics Corp TPE:2458
86 GF Score
Price NT$179.00
GF Value NT$140.39
Valuation Modestly Overvalued
! 9 Warning Signs
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What is Elan Microelectronics Days Payable?

Elan Microelectronics TPE:2458 -2.72% 86 Days Payable is 64.43 as of Dec. 2025, which is 7% below its 10-year median of 68.92. GuruFocus rates TPE:2458 with a GF Score™ of 86/100 and a GF Value™ of NT$140.39 (Modestly Overvalued). The stock has 9 warning signs investors should review. Among 996 Semiconductors companies, Elan Microelectronics ranks better than 56.02% on this metric.

Elan Microelectronics's average Accounts Payable for the three months ended in Dec. 2025 was NT$1,024 Mil. Elan Microelectronics's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$1,450 Mil. Hence, Elan Microelectronics's Days Payable for the three months ended in Dec. 2025 was 64.43.

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

TPE:2458' s Days Payable Range Over the Past 10 Years
Min: 52.36   Med: 68.92   Max: 79.06
Current: 57.98

During the past 13 years, Elan Microelectronics's highest Days Payable was 79.06. The lowest was 52.36. And the median was 68.92.

TPE:2458's Days Payable is ranked better than
56.02% of 996 companies
in the Semiconductors industry
Industry Median: 53.11 vs TPE:2458: 57.98

Elan Microelectronics's Days Payable increased from Dec. 2024 (59.77) to Dec. 2025 (64.43). It may suggest that Elan Microelectronics delayed paying its suppliers.


Elan Microelectronics Days Payable Historical Data

* Premium members only.

The historical data trend for Elan Microelectronics'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.

Elan Microelectronics Days Payable Chart

Elan Microelectronics 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 69.93 62.85 52.36 61.96 57.75

Elan Microelectronics 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 59.77 59.52 56.71 52.61 64.43

TPE:2458 vs NVDA, AVGO, MU: Days Payable Comparison

For the Semiconductors subindustry, Elan Microelectronics'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.


Elan Microelectronics Days Payable vs Semiconductors Industry

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

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


TPE:2458
86GF Score
Elan Microelectronics Corp TPE:2458
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Elan Microelectronics 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.

Elan Microelectronics'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
=( (1021.209 + 981.639) / 2 ) / 6329.498*365
=1001.424 / 6329.498*365
=57.75

Elan Microelectronics'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
=( (1066.586 + 981.639) / 2 ) / 1450.321*365 / 4
=1024.1125 / 1450.321*365 / 4
=64.43

* 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 64.43 mean?
Elan Microelectronics (TPE:2458) has a Days Payable of 64.43 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 Elan Microelectronics and its competitors. This is near median its historical median of 68.92. Over the past decade, Elan Microelectronics' Days Payable has ranged from 52.36 to 79.06. According to the industry distribution chart, Elan Microelectronics ranks #438 out of 996 companies in the Semiconductors industry, placing it in the top 44%.
Is Elan Microelectronics' Days Payable too high?
Elan Microelectronics' current Days Payable of 64.43 is near median its 10-year median of 68.92. Over the past 10 years, this metric has ranged from a low of 52.36 to a high of 79.06. The Semiconductors industry median Days Payable is 53.11. Elan Microelectronics' value of 64.43 is 21.3% above this industry median. Based on the distribution chart, Elan Microelectronics ranks #438 out of 996 companies in the Semiconductors industry, which is above the industry midpoint. Overall, Elan Microelectronics has a GF Score™ of 86/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Elan Microelectronics' Days Payable compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Elan Microelectronics ranks #438 out of 996 companies for Days Payable. This puts Elan Microelectronics in the upper half of its industry. The industry median Days Payable is 53.11. Elan Microelectronics' value of 64.43 is 21.3% above this benchmark. Historically, Elan Microelectronics' own Days Payable has ranged from 52.36 to 79.06 over the past decade. While the company's 10-year median is 68.92 vs. the industry median of 53.11, Elan Microelectronics 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 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. Elan Microelectronics's current Days Payable of 64.43 is 21.3% 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 Elan Microelectronics 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. Elan Microelectronics's current Days Payable is 64.43, which is near median its own 10-year median of 68.92. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Elan Microelectronics stock overvalued right now?
Based on GuruFocus' analysis, Elan Microelectronics (TPE:2458) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$140.39, compared to a current price of NT$179.00 — trading 27.5% above its estimated fair value. The current Days Payable is 64.43, which is near median its 10-year median of 68.92 and 21.3% above the Semiconductors industry median of 53.11. Elan Microelectronics' overall GF Score™ is 86/100 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 Elan Microelectronics (TPE:2458), the current Days Payable is 64.43 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 Elan Microelectronics (TPE:2458) Overvalued in 2026?

Based on GuruFocus' analysis, Elan Microelectronics stock appears to be overvalued. The current stock price of NT$179.00 is trading 27.5% above its estimated GF Value™ of NT$140.39. GuruFocus considers Elan Microelectronics to be Modestly Overvalued.

Key valuation signals for TPE:2458:

  • Days Payable: 64.43 (near median its 10-year median of 68.92)
  • GF Value™: NT$140.39 vs. price of NT$179.00 (27.5% above fair value)
  • GF Score™: 86/100 with 9 warning signs
  • Industry Position: 21.3% above the Semiconductors median (#438 of 996)

No single metric tells the full story. See the TPE:2458 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Elan Microelectronics Business Description

Address No. 12, Innovation 1st Road, Hsinchu Science Park, Hsinchu, TWN, 300092
Elan Microelectronics Corp is engaged in the manufacture and sale of embedded microcontrollers and systems, digital signal processors, computer peripheral control integrated circuits and systems, fingerprint recognition devices and credit card applications, and also provides research and development services. The Group operates through the Consumer Touch Control, Laptop Input Device, Investment, Sales and Retailing, and Other segments. The Laptop Input Device segment generates maximum revenue and engages in laptop input devices, while the Consumer Touch Control segment engages in microprocessors, digital signal processors, application-specific integrated circuits and modules. The Group generates maximum revenue from Hong Kong.
86GF Score

Get the complete analysis for TPE:2458

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

NT$179.00
Price
NT$140.39
GF Value