Elite Advanced LaserTPE:3450 -1.89%75 Days Payable is 59.62 as of Dec. 2025, which is 10% below its 10-year median of 66.17. GuruFocus rates TPE:3450 with a GF Score™ of 75/100 and a GF Value™ of NT$246.45 (Significantly Overvalued). The stock has 7 warning signs investors should review. Among 996 Semiconductors companies, Elite Advanced Laser ranks better than 66.16% on this metric.
The historical rank and industry rank for Elite Advanced Laser's Days Payable or its related term are showing as below:
TPE:3450'
s Days Payable Range Over the Past 10 Years
Min: 59.65 Med: 66.17 Max: 70.02
Current: 69.91
During the past 13 years, Elite Advanced Laser's highest Days Payable was 70.02. The lowest was 59.65. And the median was 66.17.
TPE:3450's Days Payable is ranked better than 66.16% of 996
companies
in the Semiconductors industry
Industry Median: 53.11
vs TPE:3450: 69.91
Elite Advanced Laser's Days Payable
declined
from Dec. 2024 (67.85) to Dec. 2025 (59.62).
It may suggest that Elite Advanced Laseraccelerated paying its suppliers.
Elite Advanced Laser Days Payable Related Terms
Elite Advanced Laser Days Payable Historical Data
* Premium members only.
The historical data trend for Elite Advanced Laser'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.
TPE:3450 vs AMAT, LRCX, KLAC: Days Payable Comparison
For the Semiconductor Equipment & Materials subindustry, Elite Advanced Laser'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.
Elite Advanced Laser Days Payable vs Semiconductors Industry
For the Semiconductors industry and Technology sector, Elite Advanced Laser's Days Payable distribution charts can be found below:
* The bar in red indicates where Elite Advanced Laser's Days Payable falls into.
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.
Elite Advanced Laser's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
Elite Advanced Laser (TPE:3450) has a Days Payable of 59.62 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 Elite Advanced Laser and its competitors. This is 10% below median its historical median of 66.17. Over the past decade, Elite Advanced Laser's Days Payable has ranged from 59.65 to 70.02. According to the industry distribution chart, Elite Advanced Laser ranks #337 out of 996 companies in the Semiconductors industry, placing it in the top 33.8%.
Is Elite Advanced Laser's Days Payable too high?
Elite Advanced Laser's current Days Payable of 59.62 is 10% below median its 10-year median of 66.17. Over the past 10 years, this metric has ranged from a low of 59.65 to a high of 70.02. The Semiconductors industry median Days Payable is 53.11. Elite Advanced Laser's value of 59.62 is 12.3% above this industry median. Based on the distribution chart, Elite Advanced Laser ranks #337 out of 996 companies in the Semiconductors industry, which is above the industry midpoint. Overall, Elite Advanced Laser has a GF Score™ of 75/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Elite Advanced Laser's Days Payable compare to AMAT and LRCX?
According to the Semiconductors industry distribution chart, Elite Advanced Laser ranks #337 out of 996 companies for Days Payable. This puts Elite Advanced Laser in the upper half of its industry. The industry median Days Payable is 53.11. Elite Advanced Laser's value of 59.62 is 12.3% above this benchmark. Historically, Elite Advanced Laser's own Days Payable has ranged from 59.65 to 70.02 over the past decade. While the company's 10-year median is 66.17 vs. the industry median of 53.11, Elite Advanced Laser 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 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. Elite Advanced Laser's current Days Payable of 59.62 is 12.3% 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 Elite Advanced Laser 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. Elite Advanced Laser's current Days Payable is 59.62, which is 10% below median its own 10-year median of 66.17. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Elite Advanced Laser stock overvalued right now?
Based on GuruFocus' analysis, Elite Advanced Laser (TPE:3450) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$246.45, compared to a current price of NT$520.00 — trading 111% above its estimated fair value. The current Days Payable is 59.62, which is 10% below median its 10-year median of 66.17 and 12.3% above the Semiconductors industry median of 53.11. Elite Advanced Laser's overall GF Score™ is 75/100 with 7 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 Elite Advanced Laser (TPE:3450), the current Days Payable is 59.62 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 Elite Advanced Laser (TPE:3450) Overvalued in 2026?
Based on GuruFocus' analysis, Elite Advanced Laser stock appears to be overvalued.
The current stock price of NT$520.00 is trading 111% above its estimated GF Value™ of NT$246.45.
GuruFocus considers Elite Advanced Laser to be Significantly Overvalued.
Key valuation signals for TPE:3450:
Days Payable: 59.62 (10% below median its 10-year median of 66.17)
GF Value™: NT$246.45 vs. price of NT$520.00 (111% above fair value)
Industry Position: 12.3% above the Semiconductors median (#337 of 996)
No single metric tells the full story. See the TPE:3450 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Elite Advanced Laser Corp is engaged in optical information and optical communication products. The reportable segments of the company are the Optoelectronics industry, the Semiconductor segment, and the Silicon Photonics segment. The company generates the majority of its revenue from the Semiconductor segment.
75GF Score
Get the complete analysis for TPE:3450
Days Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
TPE:3450 has been successfully added to your 
