Leader Electronics (TPE:3058) Days Payable: 119.67 (As of Dec. 2025) — Near Median

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TPE:3058 Leader Electronics Inc TPE:3058
60 GF Score
Price NT$9.10
GF Value NT$11.25
Valuation Modestly Undervalued
! 5 Warning Signs
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What is Leader Electronics Days Payable?

Leader Electronics TPE:3058 -1.09% 60 Days Payable is 119.67 as of Dec. 2025, which is 6% above its 10-year median of 113.14. GuruFocus rates TPE:3058 with a GF Score™ of 60/100 and a GF Value™ of NT$11.25 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 2,991 Industrial Products companies, Leader Electronics ranks better than 69.37% on this metric.

Leader Electronics's average Accounts Payable for the three months ended in Dec. 2025 was NT$998 Mil. Leader Electronics's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$761 Mil. Hence, Leader Electronics's Days Payable for the three months ended in Dec. 2025 was 119.67.

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

TPE:3058' s Days Payable Range Over the Past 10 Years
Min: 98.33   Med: 113.14   Max: 135.49
Current: 125.47

During the past 13 years, Leader Electronics's highest Days Payable was 135.49. The lowest was 98.33. And the median was 113.14.

TPE:3058's Days Payable is ranked better than
69.37% of 2991 companies
in the Industrial Products industry
Industry Median: 78.05 vs TPE:3058: 125.47

Leader Electronics's Days Payable declined from Dec. 2024 (135.49) to Dec. 2025 (119.67). It may suggest that Leader Electronics accelerated paying its suppliers.


Leader Electronics Days Payable Historical Data

* Premium members only.

The historical data trend for Leader Electronics'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.

Leader Electronics Days Payable Chart

Leader Electronics 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 113.50 114.19 113.44 135.49 134.40

Leader Electronics 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 135.49 128.19 121.54 123.81 119.67

TPE:3058 vs VRT, BE: Days Payable Comparison

For the Electrical Equipment & Parts subindustry, Leader Electronics'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.


Leader Electronics Days Payable vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Leader Electronics's Days Payable distribution charts can be found below:

* The bar in red indicates where Leader Electronics's Days Payable falls into.


TPE:3058
60GF Score
Leader Electronics Inc TPE:3058
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Leader Electronics 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.

Leader Electronics'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
=( (1028.188 + 1072.331) / 2 ) / 2852.239*365
=1050.2595 / 2852.239*365
=134.40

Leader Electronics'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
=( (923.115 + 1072.331) / 2 ) / 760.752*365 / 4
=997.723 / 760.752*365 / 4
=119.67

* 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 119.67 mean?
Leader Electronics (TPE:3058) has a Days Payable of 119.67 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 Leader Electronics and its competitors. This is near median its historical median of 113.14. Over the past decade, Leader Electronics' Days Payable has ranged from 98.33 to 135.49. According to the industry distribution chart, Leader Electronics ranks #916 out of 2991 companies in the Industrial Products industry, placing it in the top 30.6%.
Is Leader Electronics' Days Payable too high?
Leader Electronics' current Days Payable of 119.67 is near median its 10-year median of 113.14. Over the past 10 years, this metric has ranged from a low of 98.33 to a high of 135.49. The Industrial Products industry median Days Payable is 78.05. Leader Electronics' value of 119.67 is 53.3% above this industry median. Based on the distribution chart, Leader Electronics ranks #916 out of 2991 companies in the Industrial Products industry, which is above the industry midpoint. Overall, Leader Electronics has a GF Score™ of 60/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Leader Electronics' Days Payable compare to VRT and BE?
According to the Industrial Products industry distribution chart, Leader Electronics ranks #916 out of 2991 companies for Days Payable. This puts Leader Electronics in the upper half of its industry. The industry median Days Payable is 78.05. Leader Electronics' value of 119.67 is 53.3% above this benchmark. Historically, Leader Electronics' own Days Payable has ranged from 98.33 to 135.49 over the past decade. While the company's 10-year median is 113.14 vs. the industry median of 78.05, Leader Electronics 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 an Industrial Products company?
The median Days Payable among Industrial Products companies is 78.05, based on 2,991 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. Leader Electronics's current Days Payable of 119.67 is 53.3% 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 Leader Electronics and its competitors. For the Industrial Products industry, the median Days Payable is 78.05 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Leader Electronics's current Days Payable is 119.67, which is near median its own 10-year median of 113.14. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Leader Electronics stock overvalued right now?
Based on GuruFocus' analysis, Leader Electronics (TPE:3058) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$11.25, compared to a current price of NT$9.10 — trading 19.1% below its estimated fair value. The current Days Payable is 119.67, which is near median its 10-year median of 113.14 and 53.3% above the Industrial Products industry median of 78.05. Leader Electronics' overall GF Score™ is 60/100 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 Leader Electronics (TPE:3058), the current Days Payable is 119.67 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 Leader Electronics (TPE:3058) Overvalued in 2026?

Based on GuruFocus' analysis, Leader Electronics stock appears to be undervalued. The current stock price of NT$9.10 is trading 19.1% below its estimated GF Value™ of NT$11.25. GuruFocus considers Leader Electronics to be Modestly Undervalued.

Key valuation signals for TPE:3058:

  • Days Payable: 119.67 (near median its 10-year median of 113.14)
  • GF Value™: NT$11.25 vs. price of NT$9.10 (19.1% below fair value)
  • GF Score™: 60/100 with 5 warning signs
  • Industry Position: 53.3% above the Industrial Products median (#916 of 2991)

No single metric tells the full story. See the TPE:3058 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Leader Electronics Business Description

Address No. 138, Lane 235, Baoqiao Road, 8th Floor, Xindian District, New Taipei City, TWN, 23145
Leader Electronics Inc is engaged in the production of transformers, power converters, power supply units, and international trading, and manufactures switching power supplies and transformer products. The Company has developed products in EV charging systems and energy storage systems. Its products include Switching Power (Networking Power, PoE Power and USB-C Charging), Magnetics (Transformer/Inductor, Dynamic: Variable Frequency and Static: Power Conversion), and OEM (Power Related and Non-Power Related products). It operates through the Sales of Electronic Products segment in Taiwan, Mainland China, and Other regions, and the Energy Business segment in Taiwan, with Taiwan generating maximum revenue.
60GF Score

Get the complete analysis for TPE:3058

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

NT$9.10
Price
NT$11.25
GF Value