Vizionfocus (TPE:4771) Days Payable: 39.54 (As of Dec. 2025) — 24% Above Median

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TPE:4771 Vizionfocus Inc TPE:4771
91 GF Score
Price NT$204.00
GF Value NT$294.76
Valuation Significantly Undervalued
! 1 Warning Sign
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What is Vizionfocus Days Payable?

Vizionfocus TPE:4771 -0.49% 91 Days Payable is 39.54 as of Dec. 2025, which is 24% above its 10-year median of 31.86. GuruFocus rates TPE:4771 with a GF Score™ of 91/100 and a GF Value™ of NT$294.76 (Significantly Undervalued). The stock has 1 warning sign investors should review. Among 795 Medical Devices & Instruments companies, Vizionfocus ranks worse than 77.23% on this metric.

Vizionfocus's average Accounts Payable for the three months ended in Dec. 2025 was NT$242 Mil. Vizionfocus's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$558 Mil. Hence, Vizionfocus's Days Payable for the three months ended in Dec. 2025 was 39.54.

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

TPE:4771' s Days Payable Range Over the Past 10 Years
Min: 21.84   Med: 31.86   Max: 39.36
Current: 38.12

During the past 8 years, Vizionfocus's highest Days Payable was 39.36. The lowest was 21.84. And the median was 31.86.

TPE:4771's Days Payable is ranked worse than
77.23% of 795 companies
in the Medical Devices & Instruments industry
Industry Median: 67.87 vs TPE:4771: 38.12

Vizionfocus's Days Payable increased from Dec. 2024 (36.78) to Dec. 2025 (39.54). It may suggest that Vizionfocus delayed paying its suppliers.


Vizionfocus Days Payable Historical Data

* Premium members only.

The historical data trend for Vizionfocus'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.

Vizionfocus Days Payable Chart

Vizionfocus Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial 24.65 29.99 33.72 37.71 39.36

Vizionfocus Quarterly Data
Dec18 Dec19 Dec20 Jun21 Dec21 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 36.78 37.67 35.19 38.71 39.54

TPE:4771 vs ISRG, BDX, MDLN: Days Payable Comparison

For the Medical Instruments & Supplies subindustry, Vizionfocus'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.


Vizionfocus Days Payable vs Medical Devices & Instruments Industry

For the Medical Devices & Instruments industry and Healthcare sector, Vizionfocus's Days Payable distribution charts can be found below:

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


TPE:4771
91GF Score
Vizionfocus Inc TPE:4771
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Vizionfocus 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.

Vizionfocus'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
=( (194.453 + 250.187) / 2 ) / 2061.451*365
=222.32 / 2061.451*365
=39.36

Vizionfocus'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
=( (233.402 + 250.187) / 2 ) / 557.977*365 / 4
=241.7945 / 557.977*365 / 4
=39.54

* 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 39.54 mean?
Vizionfocus (TPE:4771) has a Days Payable of 39.54 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 Vizionfocus and its competitors. This is 24% above median its historical median of 31.86. Over the past decade, Vizionfocus' Days Payable has ranged from 21.84 to 39.36. According to the industry distribution chart, Vizionfocus ranks #614 out of 795 companies in the Medical Devices & Instruments industry, placing it in the top 77.2%.
Is Vizionfocus' Days Payable too high?
Vizionfocus' current Days Payable of 39.54 is 24% above median its 10-year median of 31.86. Over the past 10 years, this metric has ranged from a low of 21.84 to a high of 39.36. The Medical Devices & Instruments industry median Days Payable is 67.87. Vizionfocus' value of 39.54 is 41.7% below this industry median. Based on the distribution chart, Vizionfocus ranks #614 out of 795 companies in the Medical Devices & Instruments industry, which is in the bottom quartile relative to peers. Overall, Vizionfocus has a GF Score™ of 91/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Vizionfocus' Days Payable compare to ISRG and BDX?
According to the Medical Devices & Instruments industry distribution chart, Vizionfocus ranks #614 out of 795 companies for Days Payable. This places Vizionfocus in the lower half of its industry. The industry median Days Payable is 67.87. Vizionfocus' value of 39.54 is 41.7% below this benchmark. Historically, Vizionfocus' own Days Payable has ranged from 21.84 to 39.36 over the past decade. While the company's 10-year median is 31.86 vs. the industry median of 67.87, Vizionfocus 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 a Medical Devices & Instruments company?
The median Days Payable among Medical Devices & Instruments companies is 67.87, based on 795 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. Vizionfocus's current Days Payable of 39.54 is 41.7% 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 Vizionfocus and its competitors. For the Medical Devices & Instruments industry, the median Days Payable is 67.87 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Vizionfocus's current Days Payable is 39.54, which is 24% above median its own 10-year median of 31.86. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Vizionfocus stock overvalued right now?
Based on GuruFocus' analysis, Vizionfocus (TPE:4771) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$294.76, compared to a current price of NT$204.00 — trading 30.8% below its estimated fair value. The current Days Payable is 39.54, which is 24% above median its 10-year median of 31.86 and 41.7% below the Medical Devices & Instruments industry median of 67.87. Vizionfocus' overall GF Score™ is 91/100 with 1 warning sign 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 Vizionfocus (TPE:4771), the current Days Payable is 39.54 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 Vizionfocus (TPE:4771) Overvalued in 2026?

Based on GuruFocus' analysis, Vizionfocus stock appears to be undervalued. The current stock price of NT$204.00 is trading 30.8% below its estimated GF Value™ of NT$294.76. GuruFocus considers Vizionfocus to be Significantly Undervalued.

Key valuation signals for TPE:4771:

  • Days Payable: 39.54 (24% above median its 10-year median of 31.86)
  • GF Value™: NT$294.76 vs. price of NT$204.00 (30.8% below fair value)
  • GF Score™: 91/100 with 1 warning sign
  • Industry Position: 41.7% below the Medical Devices & Instruments median (#614 of 795)

No single metric tells the full story. See the TPE:4771 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Vizionfocus Business Description

Address No. 66, Youyi Road, 3rd Floor, Zhunan Township, Kuan-Yuan Technology Park, Miaoli County, Miaoli, TWN, 35059
Vizionfocus Inc is mainly engaged in the manufacturing of medical equipment, machinery and equipment, optical instruments, precision instruments, international trading, and other consulting services. The Company operates through the VIZIONFOCUS segment, which generates maximum revenue and is engaged in the manufacturing of medical equipment, machinery and equipment, optical instruments, precision instruments, international trading, and other consulting services, and the Jiangsu Vizionfocus Inc. segment, whose main business includes the research and development, design, and production of contact lenses, as well as the wholesale, import, and export of related products.
91GF Score

Get the complete analysis for TPE:4771

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

NT$204.00
Price
NT$294.76
GF Value