Episil Precision (TPE:3016) Days Payable: 29.63 (As of Dec. 2025) — 14% Below Median


TPE:3016 Episil Precision Inc TPE:3016
59 GF Score
Price NT$135.50
GF Value NT$54.76
Valuation Significantly Overvalued
! 11 Warning Signs
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What is Episil Precision Days Payable?

Episil Precision TPE:3016 +1.12% 59 Days Payable is 29.63 as of Dec. 2025, which is 14% below its 10-year median of 34.27. GuruFocus rates TPE:3016 with a GF Score™ of 59/100 and a GF Value™ of NT$54.76 (Significantly Overvalued). The stock has 11 warning signs investors should review. Among 996 Semiconductors companies, Episil Precision ranks worse than 78.41% on this metric.

Episil Precision's average Accounts Payable for the three months ended in Dec. 2025 was NT$305 Mil. Episil Precision's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$939 Mil. Hence, Episil Precision's Days Payable for the three months ended in Dec. 2025 was 29.63.

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

TPE:3016' s Days Payable Range Over the Past 10 Years
Min: 28.2   Med: 34.27   Max: 43.95
Current: 29.69

During the past 13 years, Episil Precision's highest Days Payable was 43.95. The lowest was 28.20. And the median was 34.27.

TPE:3016's Days Payable is ranked worse than
78.41% of 996 companies
in the Semiconductors industry
Industry Median: 53.11 vs TPE:3016: 29.69

Episil Precision's Days Payable declined from Dec. 2024 (30.37) to Dec. 2025 (29.63). It may suggest that Episil Precision accelerated paying its suppliers.


Episil Precision Days Payable Historical Data

* Premium members only.

The historical data trend for Episil Precision'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.

Episil Precision Days Payable Chart

Episil Precision 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 38.76 34.45 33.37 28.20 31.49

Episil Precision 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 30.37 32.33 26.97 28.26 29.63

TPE:3016 vs AMAT, LRCX, KLAC: Days Payable Comparison

For the Semiconductor Equipment & Materials subindustry, Episil Precision'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.


Episil Precision Days Payable vs Semiconductors Industry

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

* The bar in red indicates where Episil Precision's Days Payable falls into.


TPE:3016
59GF Score
Episil Precision Inc TPE:3016
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Episil Precision 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.

Episil Precision'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
=( (312.716 + 305.907) / 2 ) / 3585.203*365
=309.3115 / 3585.203*365
=31.49

Episil Precision'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
=( (303.859 + 305.907) / 2 ) / 939.007*365 / 4
=304.883 / 939.007*365 / 4
=29.63

* 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 29.63 mean?
Episil Precision (TPE:3016) has a Days Payable of 29.63 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 Episil Precision and its competitors. This is 14% below median its historical median of 34.27. Over the past decade, Episil Precision's Days Payable has ranged from 28.20 to 43.95. According to the industry distribution chart, Episil Precision ranks #781 out of 996 companies in the Semiconductors industry, placing it in the top 78.4%.
Is Episil Precision's Days Payable too high?
Episil Precision's current Days Payable of 29.63 is 14% below median its 10-year median of 34.27. Over the past 10 years, this metric has ranged from a low of 28.20 to a high of 43.95. The Semiconductors industry median Days Payable is 53.11. Episil Precision's value of 29.63 is 44.2% below this industry median. Based on the distribution chart, Episil Precision ranks #781 out of 996 companies in the Semiconductors industry, which is in the bottom quartile relative to peers. Overall, Episil Precision has a GF Score™ of 59/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Episil Precision's Days Payable compare to AMAT and LRCX?
According to the Semiconductors industry distribution chart, Episil Precision ranks #781 out of 996 companies for Days Payable. This places Episil Precision in the lower half of its industry. The industry median Days Payable is 53.11. Episil Precision's value of 29.63 is 44.2% below this benchmark. Historically, Episil Precision's own Days Payable has ranged from 28.20 to 43.95 over the past decade. While the company's 10-year median is 34.27 vs. the industry median of 53.11, Episil Precision 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. Episil Precision's current Days Payable of 29.63 is 44.2% 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 Episil Precision 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. Episil Precision's current Days Payable is 29.63, which is 14% below median its own 10-year median of 34.27. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Episil Precision stock overvalued right now?
Based on GuruFocus' analysis, Episil Precision (TPE:3016) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$54.76, compared to a current price of NT$135.50 — trading 147.4% above its estimated fair value. The current Days Payable is 29.63, which is 14% below median its 10-year median of 34.27 and 44.2% below the Semiconductors industry median of 53.11. Episil Precision's overall GF Score™ is 59/100 with 11 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 Episil Precision (TPE:3016), the current Days Payable is 29.63 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 Episil Precision (TPE:3016) Overvalued in 2026?

Based on GuruFocus' analysis, Episil Precision stock appears to be overvalued. The current stock price of NT$135.50 is trading 147.4% above its estimated GF Value™ of NT$54.76. GuruFocus considers Episil Precision to be Significantly Overvalued.

Key valuation signals for TPE:3016:

  • Days Payable: 29.63 (14% below median its 10-year median of 34.27)
  • GF Value™: NT$54.76 vs. price of NT$135.50 (147.4% above fair value)
  • GF Score™: 59/100 with 11 warning signs
  • Industry Position: 44.2% below the Semiconductors median (#781 of 996)

No single metric tells the full story. See the TPE:3016 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Episil Precision Business Description

Address No. 10, Duxing 1st Road, Hsinchu Science Park, Hsinchu, TWN, 30078
Episil Precision Inc is engaged in the development, manufacturing, and sale of silicon epitaxy wafers and compound semiconductor epitaxial wafers. Its product range includes silicon epitaxy, SiC/SiC Epitaxy, and GaN/Si Epitaxy.
59GF Score

Get the complete analysis for TPE:3016

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

NT$135.50
Price
NT$54.76
GF Value