Wha Yu Industrial Co (TPE:3419) Days Payable: 101.82 (As of Dec. 2025) — Near Median


TPE:3419 Wha Yu Industrial Co Ltd TPE:3419
70 GF Score
Price NT$13.85
GF Value NT$17.86
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Wha Yu Industrial Co Days Payable?

Wha Yu Industrial Co TPE:3419 +0.73% 70 Days Payable is 101.82 as of Dec. 2025, which is 5% above its 10-year median of 96.70. GuruFocus rates TPE:3419 with a GF Score™ of 70/100 and a GF Value™ of NT$17.86 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 2,437 Hardware companies, Wha Yu Industrial Co ranks better than 59.21% on this metric.

Wha Yu Industrial Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$368 Mil. Wha Yu Industrial Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$330 Mil. Hence, Wha Yu Industrial Co's Days Payable for the three months ended in Dec. 2025 was 101.82.

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

TPE:3419' s Days Payable Range Over the Past 10 Years
Min: 73.76   Med: 96.7   Max: 124.6
Current: 82.53

During the past 13 years, Wha Yu Industrial Co's highest Days Payable was 124.60. The lowest was 73.76. And the median was 96.70.

TPE:3419's Days Payable is ranked better than
59.21% of 2437 companies
in the Hardware industry
Industry Median: 69.89 vs TPE:3419: 82.53

Wha Yu Industrial Co's Days Payable increased from Dec. 2024 (78.14) to Dec. 2025 (101.82). It may suggest that Wha Yu Industrial Co delayed paying its suppliers.


Wha Yu Industrial Co Days Payable Historical Data

* Premium members only.

The historical data trend for Wha Yu Industrial 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.

Wha Yu Industrial Co Days Payable Chart

Wha Yu Industrial 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 100.55 91.05 100.33 80.18 80.35

Wha Yu Industrial 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 78.14 86.51 75.65 73.35 101.82

TPE:3419 vs CSCO, CIEN, MSI: Days Payable Comparison

For the Communication Equipment subindustry, Wha Yu Industrial 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.


Wha Yu Industrial Co Days Payable vs Hardware Industry

For the Hardware industry and Technology sector, Wha Yu Industrial Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Wha Yu Industrial Co's Days Payable falls into.


TPE:3419
70GF Score
Wha Yu Industrial Co Ltd TPE:3419
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Wha Yu Industrial 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.

Wha Yu Industrial 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
=( (310.782 + 375.042) / 2 ) / 1557.746*365
=342.912 / 1557.746*365
=80.35

Wha Yu Industrial 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
=( (361.313 + 375.042) / 2 ) / 329.963*365 / 4
=368.1775 / 329.963*365 / 4
=101.82

* 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 101.82 mean?
Wha Yu Industrial Co (TPE:3419) has a Days Payable of 101.82 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 Wha Yu Industrial Co and its competitors. This is near median its historical median of 96.70. Over the past decade, Wha Yu Industrial Co's Days Payable has ranged from 73.76 to 124.60. According to the industry distribution chart, Wha Yu Industrial Co ranks #994 out of 2437 companies in the Hardware industry, placing it in the top 40.8%.
Is Wha Yu Industrial Co's Days Payable too high?
Wha Yu Industrial Co's current Days Payable of 101.82 is near median its 10-year median of 96.70. Over the past 10 years, this metric has ranged from a low of 73.76 to a high of 124.60. The Hardware industry median Days Payable is 69.89. Wha Yu Industrial Co's value of 101.82 is 45.7% above this industry median. Based on the distribution chart, Wha Yu Industrial Co ranks #994 out of 2437 companies in the Hardware industry, which is above the industry midpoint. Overall, Wha Yu Industrial Co has a GF Score™ of 70/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Wha Yu Industrial Co's Days Payable compare to CSCO and CIEN?
According to the Hardware industry distribution chart, Wha Yu Industrial Co ranks #994 out of 2437 companies for Days Payable. This puts Wha Yu Industrial Co in the upper half of its industry. The industry median Days Payable is 69.89. Wha Yu Industrial Co's value of 101.82 is 45.7% above this benchmark. Historically, Wha Yu Industrial Co's own Days Payable has ranged from 73.76 to 124.60 over the past decade. While the company's 10-year median is 96.70 vs. the industry median of 69.89, Wha Yu Industrial 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 Hardware company?
The median Days Payable among Hardware companies is 69.89, based on 2,437 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. Wha Yu Industrial Co's current Days Payable of 101.82 is 45.7% 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 Wha Yu Industrial Co and its competitors. For the Hardware industry, the median Days Payable is 69.89 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Wha Yu Industrial Co's current Days Payable is 101.82, which is near median its own 10-year median of 96.70. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Wha Yu Industrial Co stock overvalued right now?
Based on GuruFocus' analysis, Wha Yu Industrial Co (TPE:3419) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$17.86, compared to a current price of NT$13.85 — trading 22.5% below its estimated fair value. The current Days Payable is 101.82, which is near median its 10-year median of 96.70 and 45.7% above the Hardware industry median of 69.89. Wha Yu Industrial Co's overall GF Score™ is 70/100 with 4 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 Wha Yu Industrial Co (TPE:3419), the current Days Payable is 101.82 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 Wha Yu Industrial Co (TPE:3419) Overvalued in 2026?

Based on GuruFocus' analysis, Wha Yu Industrial Co stock appears to be undervalued. The current stock price of NT$13.85 is trading 22.5% below its estimated GF Value™ of NT$17.86. GuruFocus considers Wha Yu Industrial Co to be Modestly Undervalued.

Key valuation signals for TPE:3419:

  • Days Payable: 101.82 (near median its 10-year median of 96.70)
  • GF Value™: NT$17.86 vs. price of NT$13.85 (22.5% below fair value)
  • GF Score™: 70/100 with 4 warning signs
  • Industry Position: 45.7% above the Hardware median (#994 of 2437)

No single metric tells the full story. See the TPE:3419 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Wha Yu Industrial Co Business Description

Address Gongdao 5th Road, No. 326, Section 2, East District, Hsinchu City, TWN, 300043
Wha Yu Industrial Co Ltd is engaged in industrial plastic products, wires, cables, electronic components, wholesale of electronic materials, retail of electronic materials and international trade. The Company's reportable segments are the Department of High, Medium and Low Frequency Wireless Devices and Electronic Signal Connection Devices and Electronic Products, which generates maximum revenue, and the Department of Trading and Agency for Parts Business. The Company generates maximum revenue from Asia.
70GF Score

Get the complete analysis for TPE:3419

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

NT$13.85
Price
NT$17.86
GF Value