Paragon Technologies Co (TPE:3518) Days Payable: 6.91 (As of Dec. 2025) — Near Median


TPE:3518 Paragon Technologies Co Ltd TPE:3518
54 GF Score
Price NT$35.30
GF Value NT$19.87
Valuation Significantly Overvalued
! 11 Warning Signs
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What is Paragon Technologies Co Days Payable?

Paragon Technologies Co TPE:3518 -2.08% 54 Days Payable is 6.91 as of Dec. 2025, which is 0% below its 10-year median of 6.92. GuruFocus rates TPE:3518 with a GF Score™ of 54/100 and a GF Value™ of NT$19.87 (Significantly Overvalued). The stock has 11 warning signs investors should review. Among 2,987 Industrial Products companies, Paragon Technologies Co ranks worse than 99.2% on this metric.

Paragon Technologies Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$5.9 Mil. Paragon Technologies Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$77.7 Mil. Hence, Paragon Technologies Co's Days Payable for the three months ended in Dec. 2025 was 6.91.

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

TPE:3518' s Days Payable Range Over the Past 10 Years
Min: 5.36   Med: 6.92   Max: 10.83
Current: 6.2

During the past 13 years, Paragon Technologies Co's highest Days Payable was 10.83. The lowest was 5.36. And the median was 6.92.

TPE:3518's Days Payable is ranked worse than
99.2% of 2987 companies
in the Industrial Products industry
Industry Median: 78.05 vs TPE:3518: 6.20

Paragon Technologies Co's Days Payable declined from Dec. 2024 (7.54) to Dec. 2025 (6.91). It may suggest that Paragon Technologies Co accelerated paying its suppliers.


Paragon Technologies Co Days Payable Historical Data

* Premium members only.

The historical data trend for Paragon Technologies 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.

Paragon Technologies Co Days Payable Chart

Paragon Technologies 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 5.36 6.46 9.15 8.28 5.45

Paragon Technologies 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 7.54 5.61 5.76 7.25 6.91

TPE:3518 vs GEV, ETN, PH: Days Payable Comparison

For the Specialty Industrial Machinery subindustry, Paragon Technologies 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.


Paragon Technologies Co Days Payable vs Industrial Products Industry

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

* The bar in red indicates where Paragon Technologies Co's Days Payable falls into.


TPE:3518
54GF Score
Paragon Technologies Co Ltd TPE:3518
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Paragon Technologies 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.

Paragon Technologies 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
=( (4.27 + 4.642) / 2 ) / 298.183*365
=4.456 / 298.183*365
=5.45

Paragon Technologies 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
=( (7.121 + 4.642) / 2 ) / 77.671*365 / 4
=5.8815 / 77.671*365 / 4
=6.91

* 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 6.91 mean?
Paragon Technologies Co (TPE:3518) has a Days Payable of 6.91 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 Paragon Technologies Co and its competitors. This is near median its historical median of 6.92. Over the past decade, Paragon Technologies Co's Days Payable has ranged from 5.36 to 10.83. According to the industry distribution chart, Paragon Technologies Co ranks #2963 out of 2987 companies in the Industrial Products industry, placing it in the top 99.2%.
Is Paragon Technologies Co's Days Payable too high?
Paragon Technologies Co's current Days Payable of 6.91 is near median its 10-year median of 6.92. Over the past 10 years, this metric has ranged from a low of 5.36 to a high of 10.83. The Industrial Products industry median Days Payable is 78.05. Paragon Technologies Co's value of 6.91 is 91.1% below this industry median. Based on the distribution chart, Paragon Technologies Co ranks #2963 out of 2987 companies in the Industrial Products industry, which is in the bottom quartile relative to peers. Overall, Paragon Technologies Co has a GF Score™ of 54/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Paragon Technologies Co's Days Payable compare to GEV and ETN?
According to the Industrial Products industry distribution chart, Paragon Technologies Co ranks #2963 out of 2987 companies for Days Payable. This places Paragon Technologies Co in the lower half of its industry. The industry median Days Payable is 78.05. Paragon Technologies Co's value of 6.91 is 91.1% below this benchmark. Historically, Paragon Technologies Co's own Days Payable has ranged from 5.36 to 10.83 over the past decade. While the company's 10-year median is 6.92 vs. the industry median of 78.05, Paragon Technologies Co 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 an Industrial Products company?
The median Days Payable among Industrial Products companies is 78.05, based on 2,987 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. Paragon Technologies Co's current Days Payable of 6.91 is 91.1% 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 Paragon Technologies Co 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. Paragon Technologies Co's current Days Payable is 6.91, which is near median its own 10-year median of 6.92. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Paragon Technologies Co stock overvalued right now?
Based on GuruFocus' analysis, Paragon Technologies Co (TPE:3518) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$19.87, compared to a current price of NT$35.30 — trading 77.7% above its estimated fair value. The current Days Payable is 6.91, which is near median its 10-year median of 6.92 and 91.1% below the Industrial Products industry median of 78.05. Paragon Technologies Co's overall GF Score™ is 54/100 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 Paragon Technologies Co (TPE:3518), the current Days Payable is 6.91 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 Paragon Technologies Co (TPE:3518) Overvalued in 2026?

Based on GuruFocus' analysis, Paragon Technologies Co stock appears to be overvalued. The current stock price of NT$35.30 is trading 77.7% above its estimated GF Value™ of NT$19.87. GuruFocus considers Paragon Technologies Co to be Significantly Overvalued.

Key valuation signals for TPE:3518:

  • Days Payable: 6.91 (near median its 10-year median of 6.92)
  • GF Value™: NT$19.87 vs. price of NT$35.30 (77.7% above fair value)
  • GF Score™: 54/100 with 11 warning signs
  • Industry Position: 91.1% below the Industrial Products median (#2963 of 2987)

No single metric tells the full story. See the TPE:3518 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Paragon Technologies Co Business Description

Address Lane 108, Nanshan Road, No. 2, Section 1, Luzhu District, Taoyuan, TWN, 338
Paragon Technologies Co Ltd is engaged in manufacturing EMI, optoelectronic, and optical film, and research, development, manufacturing, processing, and trading of machinery, equipment, and components. The company's reportable segments are as follows: the PVD Coating Products Department and the Silicon Carbide Products Department. The majority of the company's revenue is derived from the PVD Coating Products Department, which generates revenue from the sputter coating of electronic components according to the specifications agreed upon between the customers and the company. Geographically, key revenue for the company is derived from Mainland China and the rest from Taiwan.
54GF Score

Get the complete analysis for TPE:3518

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

NT$35.30
Price
NT$19.87
GF Value