uPI Semiconductor (TPE:6719) Days Payable: 75.23 (As of Dec. 2025) — Near Median


TPE:6719 uPI Semiconductor Corp TPE:6719
81 GF Score
Price NT$289.00
GF Value NT$221.98
Valuation Modestly Overvalued
! 6 Warning Signs
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What is uPI Semiconductor Days Payable?

uPI Semiconductor TPE:6719 -3.67% 81 Days Payable is 75.23 as of Dec. 2025, which is 8% above its 10-year median of 69.94. GuruFocus rates TPE:6719 with a GF Score™ of 81/100 and a GF Value™ of NT$221.98 (Modestly Overvalued). The stock has 6 warning signs investors should review. Among 996 Semiconductors companies, uPI Semiconductor ranks better than 65.06% on this metric.

uPI Semiconductor's average Accounts Payable for the three months ended in Dec. 2025 was NT$638 Mil. uPI Semiconductor's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$773 Mil. Hence, uPI Semiconductor's Days Payable for the three months ended in Dec. 2025 was 75.23.

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

TPE:6719' s Days Payable Range Over the Past 10 Years
Min: 54.35   Med: 69.94   Max: 84.77
Current: 68.07

During the past 7 years, uPI Semiconductor's highest Days Payable was 84.77. The lowest was 54.35. And the median was 69.94.

TPE:6719's Days Payable is ranked better than
65.06% of 996 companies
in the Semiconductors industry
Industry Median: 53.11 vs TPE:6719: 68.07

uPI Semiconductor's Days Payable increased from Dec. 2024 (57.99) to Dec. 2025 (75.23). It may suggest that uPI Semiconductor delayed paying its suppliers.


uPI Semiconductor Days Payable Historical Data

* Premium members only.

The historical data trend for uPI Semiconductor'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.

uPI Semiconductor Days Payable Chart

uPI Semiconductor Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial 81.70 69.94 69.44 54.35 62.77

uPI Semiconductor 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 57.99 66.03 62.57 73.34 75.23

TPE:6719 vs NVDA, AVGO, MU: Days Payable Comparison

For the Semiconductors subindustry, uPI Semiconductor'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.


uPI Semiconductor Days Payable vs Semiconductors Industry

For the Semiconductors industry and Technology sector, uPI Semiconductor's Days Payable distribution charts can be found below:

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


TPE:6719
81GF Score
uPI Semiconductor Corp TPE:6719
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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uPI Semiconductor 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.

uPI Semiconductor'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
=( (420.67 + 606.314) / 2 ) / 2985.662*365
=513.492 / 2985.662*365
=62.77

uPI Semiconductor'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
=( (668.789 + 606.314) / 2 ) / 773.279*365 / 4
=637.5515 / 773.279*365 / 4
=75.23

* 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 75.23 mean?
uPI Semiconductor (TPE:6719) has a Days Payable of 75.23 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 uPI Semiconductor and its competitors. This is near median its historical median of 69.94. Over the past decade, uPI Semiconductor's Days Payable has ranged from 54.35 to 84.77. According to the industry distribution chart, uPI Semiconductor ranks #348 out of 996 companies in the Semiconductors industry, placing it in the top 34.9%.
Is uPI Semiconductor's Days Payable too high?
uPI Semiconductor's current Days Payable of 75.23 is near median its 10-year median of 69.94. Over the past 10 years, this metric has ranged from a low of 54.35 to a high of 84.77. The Semiconductors industry median Days Payable is 53.11. uPI Semiconductor's value of 75.23 is 41.6% above this industry median. Based on the distribution chart, uPI Semiconductor ranks #348 out of 996 companies in the Semiconductors industry, which is above the industry midpoint. Overall, uPI Semiconductor has a GF Score™ of 81/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does uPI Semiconductor's Days Payable compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, uPI Semiconductor ranks #348 out of 996 companies for Days Payable. This puts uPI Semiconductor in the upper half of its industry. The industry median Days Payable is 53.11. uPI Semiconductor's value of 75.23 is 41.6% above this benchmark. Historically, uPI Semiconductor's own Days Payable has ranged from 54.35 to 84.77 over the past decade. While the company's 10-year median is 69.94 vs. the industry median of 53.11, uPI Semiconductor 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. uPI Semiconductor's current Days Payable of 75.23 is 41.6% 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 uPI Semiconductor 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. uPI Semiconductor's current Days Payable is 75.23, which is near median its own 10-year median of 69.94. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is uPI Semiconductor stock overvalued right now?
Based on GuruFocus' analysis, uPI Semiconductor (TPE:6719) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$221.98, compared to a current price of NT$289.00 — trading 30.2% above its estimated fair value. The current Days Payable is 75.23, which is near median its 10-year median of 69.94 and 41.6% above the Semiconductors industry median of 53.11. uPI Semiconductor's overall GF Score™ is 81/100 with 6 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 uPI Semiconductor (TPE:6719), the current Days Payable is 75.23 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 uPI Semiconductor (TPE:6719) Overvalued in 2026?

Based on GuruFocus' analysis, uPI Semiconductor stock appears to be overvalued. The current stock price of NT$289.00 is trading 30.2% above its estimated GF Value™ of NT$221.98. GuruFocus considers uPI Semiconductor to be Modestly Overvalued.

Key valuation signals for TPE:6719:

  • Days Payable: 75.23 (near median its 10-year median of 69.94)
  • GF Value™: NT$221.98 vs. price of NT$289.00 (30.2% above fair value)
  • GF Score™: 81/100 with 6 warning signs
  • Industry Position: 41.6% above the Semiconductors median (#348 of 996)

No single metric tells the full story. See the TPE:6719 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


uPI Semiconductor Business Description

Address No.5, Taiyuan 1st Street, 9th Floor-1, Hsinchu County, Zhubei, TWN, 302
uPI Semiconductor Corp is a Taiwan-based company. The company is engaged in the design, researching, developing, and selling of various integrated circuits. The product categories offered by the company are in Power Management, Battery Management, MOSFET, Analog MISC and GaN Solution. The company operates in Taiwan, America, and Asia. Out of which Asia generates the majority of its revenue.
81GF Score

Get the complete analysis for TPE:6719

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

NT$289.00
Price
NT$221.98
GF Value