Taiwan Surface Mounting Technology (TPE:6278) Days Payable: 128.29 (As of Dec. 2025) — Near Median


TPE:6278 Taiwan Surface Mounting Technology Corp TPE:6278
68 GF Score
Price NT$195.00
GF Value NT$109.88
Valuation Significantly Overvalued
! 1 Warning Sign
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What is Taiwan Surface Mounting Technology Days Payable?

Taiwan Surface Mounting Technology TPE:6278 -3.70% 68 Days Payable is 128.29 as of Dec. 2025, which is 0% above its 10-year median of 128.14. GuruFocus rates TPE:6278 with a GF Score™ of 68/100 and a GF Value™ of NT$109.88 (Significantly Overvalued). The stock has 1 warning sign investors should review. Among 996 Semiconductors companies, Taiwan Surface Mounting Technology ranks better than 82.33% on this metric.

Taiwan Surface Mounting Technology's average Accounts Payable for the three months ended in Dec. 2025 was NT$14,774 Mil. Taiwan Surface Mounting Technology's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$10,509 Mil. Hence, Taiwan Surface Mounting Technology's Days Payable for the three months ended in Dec. 2025 was 128.29.

The historical rank and industry rank for Taiwan Surface Mounting Technology's Days Payable or its related term are showing as below:

TPE:6278' s Days Payable Range Over the Past 10 Years
Min: 108.48   Med: 128.14   Max: 142.4
Current: 124.25

During the past 13 years, Taiwan Surface Mounting Technology's highest Days Payable was 142.40. The lowest was 108.48. And the median was 128.14.

TPE:6278's Days Payable is ranked better than
82.33% of 996 companies
in the Semiconductors industry
Industry Median: 53.11 vs TPE:6278: 124.25

Taiwan Surface Mounting Technology's Days Payable declined from Dec. 2024 (129.67) to Dec. 2025 (128.29). It may suggest that Taiwan Surface Mounting Technology accelerated paying its suppliers.


Taiwan Surface Mounting Technology Days Payable Related Terms


Taiwan Surface Mounting Technology Days Payable Historical Data

* Premium members only.

The historical data trend for Taiwan Surface Mounting Technology'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.

Taiwan Surface Mounting Technology Days Payable Chart

Taiwan Surface Mounting Technology 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 108.48 121.00 142.40 135.35 123.15

Taiwan Surface Mounting Technology 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 129.67 128.42 121.19 120.52 128.29

TPE:6278 vs NVDA, AVGO, MU: Days Payable Comparison

For the Semiconductors subindustry, Taiwan Surface Mounting Technology'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.


Taiwan Surface Mounting Technology Days Payable vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Taiwan Surface Mounting Technology's Days Payable distribution charts can be found below:

* The bar in red indicates where Taiwan Surface Mounting Technology's Days Payable falls into.


TPE:6278
68GF Score
Taiwan Surface Mounting Technology Corp TPE:6278
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Taiwan Surface Mounting Technology 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.

Taiwan Surface Mounting Technology'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
=( (15097.28 + 14249.513) / 2 ) / 43491.424*365
=14673.3965 / 43491.424*365
=123.15

Taiwan Surface Mounting Technology'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
=( (15299.326 + 14249.513) / 2 ) / 10508.52*365 / 4
=14774.4195 / 10508.52*365 / 4
=128.29

* 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 128.29 mean?
Taiwan Surface Mounting Technology (TPE:6278) has a Days Payable of 128.29 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 Taiwan Surface Mounting Technology and its competitors. This is near median its historical median of 128.14. Over the past decade, Taiwan Surface Mounting Technology's Days Payable has ranged from 108.48 to 142.40. According to the industry distribution chart, Taiwan Surface Mounting Technology ranks #176 out of 996 companies in the Semiconductors industry, placing it in the top 17.7%.
Is Taiwan Surface Mounting Technology's Days Payable too high?
Taiwan Surface Mounting Technology's current Days Payable of 128.29 is near median its 10-year median of 128.14. Over the past 10 years, this metric has ranged from a low of 108.48 to a high of 142.40. The Semiconductors industry median Days Payable is 53.11. Taiwan Surface Mounting Technology's value of 128.29 is 141.6% above this industry median. Based on the distribution chart, Taiwan Surface Mounting Technology ranks #176 out of 996 companies in the Semiconductors industry, which is in the top quartile — a strong position relative to peers. Overall, Taiwan Surface Mounting Technology has a GF Score™ of 68/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Taiwan Surface Mounting Technology's Days Payable compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Taiwan Surface Mounting Technology ranks #176 out of 996 companies for Days Payable. This places Taiwan Surface Mounting Technology in the top 18% of its industry — outperforming the majority of peers. The industry median Days Payable is 53.11. Taiwan Surface Mounting Technology's value of 128.29 is 141.6% above this benchmark. Historically, Taiwan Surface Mounting Technology's own Days Payable has ranged from 108.48 to 142.40 over the past decade. While the company's 10-year median is 128.14 vs. the industry median of 53.11, Taiwan Surface Mounting Technology 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. Taiwan Surface Mounting Technology's current Days Payable of 128.29 is 141.6% 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 Taiwan Surface Mounting Technology 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. Taiwan Surface Mounting Technology's current Days Payable is 128.29, which is near median its own 10-year median of 128.14. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Taiwan Surface Mounting Technology stock overvalued right now?
Based on GuruFocus' analysis, Taiwan Surface Mounting Technology (TPE:6278) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$109.88, compared to a current price of NT$195.00 — trading 77.5% above its estimated fair value. The current Days Payable is 128.29, which is near median its 10-year median of 128.14 and 141.6% above the Semiconductors industry median of 53.11. Taiwan Surface Mounting Technology's overall GF Score™ is 68/100 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 Taiwan Surface Mounting Technology (TPE:6278), the current Days Payable is 128.29 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 Taiwan Surface Mounting Technology (TPE:6278) Overvalued in 2026?

Based on GuruFocus' analysis, Taiwan Surface Mounting Technology stock appears to be overvalued. The current stock price of NT$195.00 is trading 77.5% above its estimated GF Value™ of NT$109.88. GuruFocus considers Taiwan Surface Mounting Technology to be Significantly Overvalued.

Key valuation signals for TPE:6278:

  • Days Payable: 128.29 (near median its 10-year median of 128.14)
  • GF Value™: NT$109.88 vs. price of NT$195.00 (77.5% above fair value)
  • GF Score™: 68/100 with 1 warning sign
  • Industry Position: 141.6% above the Semiconductors median (#176 of 996)

No single metric tells the full story. See the TPE:6278 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Taiwan Surface Mounting Technology Business Description

Address No. 437, Taoying Road, Dashuli, Taoyuan District, Taoyuan, TWN, 330
Taiwan Surface Mounting Technology Corp is engaged in the design, processing, manufacturing, and trading of TFT-LCD panels, general electronic information products, and PCB surface-mount packaging. Its Surface Mounting Technology is widely used for IT and electronic products. The products provided include Control boards for TFT-LCD panels (TV/Desk Top/ Note books), other electronic products, and light bars.
68GF Score

Get the complete analysis for TPE:6278

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

NT$195.00
Price
NT$109.88
GF Value