Advanced Power Electronics (TPE:8261) Days Payable: 85.94 (As of Mar. 2026) — 24% Above Median


TPE:8261 Advanced Power Electronics Corp TPE:8261
71 GF Score
Price NT$327.00
GF Value NT$96.07
Valuation Significantly Overvalued
! 6 Warning Signs
View Full Analysis

What is Advanced Power Electronics Days Payable?

Advanced Power Electronics TPE:8261 +9.92% 71 Days Payable is 85.94 as of Mar. 2026, which is 24% above its 10-year median of 69.53. GuruFocus rates TPE:8261 with a GF Score™ of 71/100 and a GF Value™ of NT$96.07 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 997 Semiconductors companies, Advanced Power Electronics ranks better than 73.12% on this metric.

Advanced Power Electronics's average Accounts Payable for the three months ended in Mar. 2026 was NT$456 Mil. Advanced Power Electronics's Cost of Goods Sold for the three months ended in Mar. 2026 was NT$484 Mil. Hence, Advanced Power Electronics's Days Payable for the three months ended in Mar. 2026 was 85.94.

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

TPE:8261' s Days Payable Range Over the Past 10 Years
Min: 56.61   Med: 69.53   Max: 84.11
Current: 84.11

During the past 13 years, Advanced Power Electronics's highest Days Payable was 84.11. The lowest was 56.61. And the median was 69.53.

TPE:8261's Days Payable is ranked better than
73.12% of 997 companies
in the Semiconductors industry
Industry Median: 53.06 vs TPE:8261: 84.11

Advanced Power Electronics's Days Payable increased from Mar. 2025 (76.53) to Mar. 2026 (85.94). It may suggest that Advanced Power Electronics delayed paying its suppliers.


Advanced Power Electronics Days Payable Historical Data

* Premium members only.

The historical data trend for Advanced Power Electronics'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.

Advanced Power Electronics Days Payable Chart

Advanced Power Electronics 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 71.70 64.28 56.61 64.83 78.34

Advanced Power Electronics Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 76.53 75.78 86.61 96.15 85.94

TPE:8261 vs NVDA, AVGO, MU: Days Payable Comparison

For the Semiconductors subindustry, Advanced Power Electronics'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.


Advanced Power Electronics Days Payable vs Semiconductors Industry

For the Semiconductors industry and Technology sector, Advanced Power Electronics's Days Payable distribution charts can be found below:

* The bar in red indicates where Advanced Power Electronics's Days Payable falls into.


TPE:8261
71GF Score
Advanced Power Electronics Corp TPE:8261
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Advanced Power Electronics 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.

Advanced Power Electronics'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
=( (387.799 + 446.551) / 2 ) / 1943.765*365
=417.175 / 1943.765*365
=78.34

Advanced Power Electronics's Days Payable for the quarter that ended in Mar. 2026 is calculated as:

Days Payable (Q: Mar. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Dec. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (446.551 + 465.092) / 2 ) / 483.962*365 / 4
=455.8215 / 483.962*365 / 4
=85.94

* 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 85.94 mean?
Advanced Power Electronics (TPE:8261) has a Days Payable of 85.94 as of Mar. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Advanced Power Electronics and its competitors. This is 24% above median its historical median of 69.53. Over the past decade, Advanced Power Electronics' Days Payable has ranged from 56.61 to 84.11. According to the industry distribution chart, Advanced Power Electronics ranks #268 out of 997 companies in the Semiconductors industry, placing it in the top 26.9%.
Is Advanced Power Electronics' Days Payable too high?
Advanced Power Electronics' current Days Payable of 85.94 is 24% above median its 10-year median of 69.53. Over the past 10 years, this metric has ranged from a low of 56.61 to a high of 84.11. The Semiconductors industry median Days Payable is 53.06. Advanced Power Electronics' value of 85.94 is 62% above this industry median. Based on the distribution chart, Advanced Power Electronics ranks #268 out of 997 companies in the Semiconductors industry, which is above the industry midpoint. Overall, Advanced Power Electronics has a GF Score™ of 71/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Advanced Power Electronics' Days Payable compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Advanced Power Electronics ranks #268 out of 997 companies for Days Payable. This puts Advanced Power Electronics in the upper half of its industry. The industry median Days Payable is 53.06. Advanced Power Electronics' value of 85.94 is 62% above this benchmark. Historically, Advanced Power Electronics' own Days Payable has ranged from 56.61 to 84.11 over the past decade. While the company's 10-year median is 69.53 vs. the industry median of 53.06, Advanced Power Electronics 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 53.06, based on 997 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. Advanced Power Electronics's current Days Payable of 85.94 is 62% 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 Advanced Power Electronics and its competitors. For the Semiconductors industry, the median Days Payable is 53.06 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Advanced Power Electronics's current Days Payable is 85.94, which is 24% above median its own 10-year median of 69.53. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Advanced Power Electronics stock overvalued right now?
Based on GuruFocus' analysis, Advanced Power Electronics (TPE:8261) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$96.07, compared to a current price of NT$327.00 — trading 240.4% above its estimated fair value. The current Days Payable is 85.94, which is 24% above median its 10-year median of 69.53 and 62% above the Semiconductors industry median of 53.06. Advanced Power Electronics' overall GF Score™ is 71/100 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 Advanced Power Electronics (TPE:8261), the current Days Payable is 85.94 as of Mar. 2026. 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 Advanced Power Electronics (TPE:8261) Overvalued in 2026?

Based on GuruFocus' analysis, Advanced Power Electronics stock appears to be overvalued. The current stock price of NT$327.00 is trading 240.4% above its estimated GF Value™ of NT$96.07. GuruFocus considers Advanced Power Electronics to be Significantly Overvalued.

Key valuation signals for TPE:8261:

  • Days Payable: 85.94 (24% above median its 10-year median of 69.53)
  • GF Value™: NT$96.07 vs. price of NT$327.00 (240.4% above fair value)
  • GF Score™: 71/100 with 6 warning signs
  • Industry Position: 62% above the Semiconductors median (#268 of 997)

No single metric tells the full story. See the TPE:8261 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Advanced Power Electronics Business Description

Address 12th Floor-1 and 12th Floor-2, Number 5, Taiyuan 1st Street, Hsinchu County, Zhubei City, TWN, 30265
Advanced Power Electronics Corp, formerly Advance Power Electronics Co Ltd provides total solutions for new power requirements in MOSFETs, and IGBTs in Taiwan. It is mainly engaged in mainly deals with the design, testing, and trading, among others, of electronic elements, such as integrated circuits and semi-conductors. Geographically, the company operates in Taiwan, China and Others, of which it derives maximum revenue from Taiwan. The products of the company include: Power Mosfets; Super Junction; and Automotive. The company's products are broadly applied in the computing, consumer electronics, display, communications and industrial segments.
71GF Score

Get the complete analysis for TPE:8261

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

NT$327.00
Price
NT$96.07
GF Value