Laster Tech Co (TPE:3346) Days Payable: 105.97 (As of Dec. 2025) — Near Median


TPE:3346 Laster Tech Co Ltd TPE:3346
78 GF Score
Price NT$26.65
GF Value NT$33.76
Valuation Modestly Undervalued
! 15 Warning Signs
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What is Laster Tech Co Days Payable?

Laster Tech Co TPE:3346 -2.20% 78 Days Payable is 105.97 as of Dec. 2025, which is 4% below its 10-year median of 110.66. GuruFocus rates TPE:3346 with a GF Score™ of 78/100 and a GF Value™ of NT$33.76 (Modestly Undervalued). The stock has 15 warning signs investors should review. Among 996 Semiconductors companies, Laster Tech Co ranks better than 79.42% on this metric.

Laster Tech Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$2,309 Mil. Laster Tech Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$1,988 Mil. Hence, Laster Tech Co's Days Payable for the three months ended in Dec. 2025 was 105.97.

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

TPE:3346' s Days Payable Range Over the Past 10 Years
Min: 67.2   Med: 110.66   Max: 1723.66
Current: 109.69

During the past 13 years, Laster Tech Co's highest Days Payable was 1723.66. The lowest was 67.20. And the median was 110.66.

TPE:3346's Days Payable is ranked better than
79.42% of 996 companies
in the Semiconductors industry
Industry Median: 52.98 vs TPE:3346: 109.69

Laster Tech Co's Days Payable declined from Dec. 2024 (107.84) to Dec. 2025 (105.97). It may suggest that Laster Tech Co accelerated paying its suppliers.


Laster Tech Co Days Payable Historical Data

* Premium members only.

The historical data trend for Laster Tech 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.

Laster Tech Co Days Payable Chart

Laster Tech 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 119.50 1,723.66 67.20 119.53 117.68

Laster Tech Co 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 107.84 124.52 94.85 107.42 105.97

TPE:3346 vs NVDA, AVGO, MU: Days Payable Comparison

For the Semiconductors subindustry, Laster Tech 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.


Laster Tech Co Days Payable vs Semiconductors Industry

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

* The bar in red indicates where Laster Tech Co's Days Payable falls into.


TPE:3346
78GF Score
Laster Tech Co Ltd TPE:3346
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Laster Tech 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.

Laster Tech 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
=( (2616.135 + 2311.567) / 2 ) / 7642.23*365
=2463.851 / 7642.23*365
=117.68

Laster Tech Co'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
=( (2306.761 + 2311.567) / 2 ) / 1988.401*365 / 4
=2309.164 / 1988.401*365 / 4
=105.97

* 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 105.97 mean?
Laster Tech Co (TPE:3346) has a Days Payable of 105.97 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 Laster Tech Co and its competitors. This is near median its historical median of 110.66. Over the past decade, Laster Tech Co's Days Payable has ranged from 67.20 to 1,723.66. According to the industry distribution chart, Laster Tech Co ranks #205 out of 996 companies in the Semiconductors industry, placing it in the top 20.6%.
Is Laster Tech Co's Days Payable too high?
Laster Tech Co's current Days Payable of 105.97 is near median its 10-year median of 110.66. Over the past 10 years, this metric has ranged from a low of 67.20 to a high of 1,723.66. The Semiconductors industry median Days Payable is 52.98. Laster Tech Co's value of 105.97 is 100% above this industry median. Based on the distribution chart, Laster Tech Co ranks #205 out of 996 companies in the Semiconductors industry, which is in the top quartile — a strong position relative to peers. Overall, Laster Tech Co has a GF Score™ of 78/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Laster Tech Co's Days Payable compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Laster Tech Co ranks #205 out of 996 companies for Days Payable. This places Laster Tech Co in the top 21% of its industry — outperforming the majority of peers. The industry median Days Payable is 52.98. Laster Tech Co's value of 105.97 is 100% above this benchmark. Historically, Laster Tech Co's own Days Payable has ranged from 67.20 to 1,723.66 over the past decade. While the company's 10-year median is 110.66 vs. the industry median of 52.98, Laster Tech 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 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. Laster Tech Co's current Days Payable of 105.97 is 100% 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 Laster Tech 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. Laster Tech Co's current Days Payable is 105.97, which is near median its own 10-year median of 110.66. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Laster Tech Co stock overvalued right now?
Based on GuruFocus' analysis, Laster Tech Co (TPE:3346) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$33.76, compared to a current price of NT$26.65 — trading 21.1% below its estimated fair value. The current Days Payable is 105.97, which is near median its 10-year median of 110.66 and 100% above the Semiconductors industry median of 52.98. Laster Tech Co's overall GF Score™ is 78/100 with 15 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 Laster Tech Co (TPE:3346), the current Days Payable is 105.97 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 Laster Tech Co (TPE:3346) Overvalued in 2026?

Based on GuruFocus' analysis, Laster Tech Co stock appears to be undervalued. The current stock price of NT$26.65 is trading 21.1% below its estimated GF Value™ of NT$33.76. GuruFocus considers Laster Tech Co to be Modestly Undervalued.

Key valuation signals for TPE:3346:

  • Days Payable: 105.97 (near median its 10-year median of 110.66)
  • GF Value™: NT$33.76 vs. price of NT$26.65 (21.1% below fair value)
  • GF Score™: 78/100 with 15 warning signs
  • Industry Position: 100% above the Semiconductors median (#205 of 996)

No single metric tells the full story. See the TPE:3346 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Laster Tech Co Business Description

Address No. 4, Minxiang Street, 1st Floor, Zhonghe District, New Taipei, TWN, 23545
Laster Tech Co Ltd is engaged in the sales of LED chips and components and assembly and sales of LED automotive lighting and LED lighting fixtures, automotive lighting controllers, and related products. Its products are widely used in various applications such as munitions, medical treatment, aviation, automobiles, and others.
78GF Score

Get the complete analysis for TPE:3346

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

NT$26.65
Price
NT$33.76
GF Value