Pan Jit International (TPE:2481) Days Payable: 49.79 (As of Dec. 2025) — 21% Below Median

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TPE:2481 Pan Jit International Inc TPE:2481
68 GF Score
Price NT$167.00
GF Value NT$70.52
Valuation Significantly Overvalued
! 5 Warning Signs
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What is Pan Jit International Days Payable?

Pan Jit International TPE:2481 -4.30% 68 Days Payable is 49.79 as of Dec. 2025, which is 21% below its 10-year median of 63.12. GuruFocus rates TPE:2481 with a GF Score™ of 68/100 and a GF Value™ of NT$70.52 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 999 Semiconductors companies, Pan Jit International ranks worse than 55.66% on this metric.

Pan Jit International's average Accounts Payable for the three months ended in Dec. 2025 was NT$1,232 Mil. Pan Jit International's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$2,257 Mil. Hence, Pan Jit International's Days Payable for the three months ended in Dec. 2025 was 49.79.

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

TPE:2481' s Days Payable Range Over the Past 10 Years
Min: 47.82   Med: 63.12   Max: 73.32
Current: 48.83

During the past 13 years, Pan Jit International's highest Days Payable was 73.32. The lowest was 47.82. And the median was 63.12.

TPE:2481's Days Payable is ranked worse than
55.66% of 999 companies
in the Semiconductors industry
Industry Median: 53.16 vs TPE:2481: 48.83

Pan Jit International's Days Payable declined from Dec. 2024 (54.53) to Dec. 2025 (49.79). It may suggest that Pan Jit International accelerated paying its suppliers.


Pan Jit International Days Payable Historical Data

* Premium members only.

The historical data trend for Pan Jit International'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.

Pan Jit International Days Payable Chart

Pan Jit International 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 71.94 73.32 55.37 53.21 50.15

Pan Jit International 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 54.53 50.80 45.59 48.04 49.79

TPE:2481 vs AMAT, LRCX, KLAC: Days Payable Comparison

For the Semiconductor Equipment & Materials subindustry, Pan Jit International'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.


Pan Jit International Days Payable vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Pan Jit International's Days Payable distribution charts can be found below:

* The bar in red indicates where Pan Jit International's Days Payable falls into.


TPE:2481
68GF Score
Pan Jit International Inc TPE:2481
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Pan Jit International 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.

Pan Jit International'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
=( (1201.044 + 1272.366) / 2 ) / 9000.956*365
=1236.705 / 9000.956*365
=50.15

Pan Jit International'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
=( (1190.78 + 1272.366) / 2 ) / 2257.087*365 / 4
=1231.573 / 2257.087*365 / 4
=49.79

* 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 49.79 mean?
Pan Jit International (TPE:2481) has a Days Payable of 49.79 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 Pan Jit International and its competitors. This is 21% below median its historical median of 63.12. Over the past decade, Pan Jit International's Days Payable has ranged from 47.82 to 73.32. According to the industry distribution chart, Pan Jit International ranks #556 out of 999 companies in the Semiconductors industry, placing it in the top 55.7%.
Is Pan Jit International's Days Payable too high?
Pan Jit International's current Days Payable of 49.79 is 21% below median its 10-year median of 63.12. Over the past 10 years, this metric has ranged from a low of 47.82 to a high of 73.32. The Semiconductors industry median Days Payable is 53.16. Pan Jit International's value of 49.79 is 6.3% below this industry median. Based on the distribution chart, Pan Jit International ranks #556 out of 999 companies in the Semiconductors industry, which is below the industry midpoint. Overall, Pan Jit International has a GF Score™ of 68/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Pan Jit International's Days Payable compare to AMAT and LRCX?
According to the Semiconductors industry distribution chart, Pan Jit International ranks #556 out of 999 companies for Days Payable. This places Pan Jit International in the lower half of its industry. The industry median Days Payable is 53.16. Pan Jit International's value of 49.79 is 6.3% below this benchmark. Historically, Pan Jit International's own Days Payable has ranged from 47.82 to 73.32 over the past decade. While the company's 10-year median is 63.12 vs. the industry median of 53.16, Pan Jit International 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 53.16, based on 999 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. Pan Jit International's current Days Payable of 49.79 is 6.3% 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 Pan Jit International and its competitors. For the Semiconductors industry, the median Days Payable is 53.16 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Pan Jit International's current Days Payable is 49.79, which is 21% below median its own 10-year median of 63.12. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pan Jit International stock overvalued right now?
Based on GuruFocus' analysis, Pan Jit International (TPE:2481) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$70.52, compared to a current price of NT$167.00 — trading 136.8% above its estimated fair value. The current Days Payable is 49.79, which is 21% below median its 10-year median of 63.12 and 6.3% below the Semiconductors industry median of 53.16. Pan Jit International's overall GF Score™ is 68/100 with 5 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 Pan Jit International (TPE:2481), the current Days Payable is 49.79 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 Pan Jit International (TPE:2481) Overvalued in 2026?

Based on GuruFocus' analysis, Pan Jit International stock appears to be overvalued. The current stock price of NT$167.00 is trading 136.8% above its estimated GF Value™ of NT$70.52. GuruFocus considers Pan Jit International to be Significantly Overvalued.

Key valuation signals for TPE:2481:

  • Days Payable: 49.79 (21% below median its 10-year median of 63.12)
  • GF Value™: NT$70.52 vs. price of NT$167.00 (136.8% above fair value)
  • GF Score™: 68/100 with 5 warning signs
  • Industry Position: 6.3% below the Semiconductors median (#556 of 999)

No single metric tells the full story. See the TPE:2481 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Pan Jit International Business Description

Address No. 24, Gangshan North Road, Gangshan District, Kaohsiung City, TWN, 820115
Pan Jit International Inc is engaged in the manufacturing, processing, assembly, and import and export of semiconductors. The company also assembles, trades, and transfers technological advancements of machinery parts, and it also trades resins and paints for semiconductors. Its products include: Power Management ICs, Signal Chain ICs, MOSFETs, Motor Control ICs, and others. The company's operating segments include Power Discrete, Power IC and components, and Solar. The majority of its revenue is generated from the Power Discrete segment, which is engaged in manufacturing and selling wafers, power components, and control modules. Geographically, the company generates key revenue from China (including Hong Kong) and the rest from Taiwan, Korea, Germany, Italy, and other countries.
68GF Score

Get the complete analysis for TPE:2481

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

NT$167.00
Price
NT$70.52
GF Value