Apacer Technology (TPE:8271) Days Payable: 56.41 (As of Mar. 2026) — 21% Above Median

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TPE:8271 Apacer Technology Inc TPE:8271
76 GF Score
Price NT$184.00
GF Value NT$103.03
Valuation Significantly Overvalued
! 4 Warning Signs
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What is Apacer Technology Days Payable?

Apacer Technology TPE:8271 -3.16% 76 Days Payable is 56.41 as of Mar. 2026, which is 21% above its 10-year median of 46.75. GuruFocus rates TPE:8271 with a GF Score™ of 76/100 and a GF Value™ of NT$103.03 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 999 Semiconductors companies, Apacer Technology ranks better than 55.26% on this metric.

Apacer Technology's average Accounts Payable for the three months ended in Mar. 2026 was NT$2,209 Mil. Apacer Technology's Cost of Goods Sold for the three months ended in Mar. 2026 was NT$3,573 Mil. Hence, Apacer Technology's Days Payable for the three months ended in Mar. 2026 was 56.41.

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

TPE:8271' s Days Payable Range Over the Past 10 Years
Min: 39.93   Med: 46.75   Max: 58.05
Current: 57.33

During the past 13 years, Apacer Technology's highest Days Payable was 58.05. The lowest was 39.93. And the median was 46.75.

TPE:8271's Days Payable is ranked better than
55.26% of 999 companies
in the Semiconductors industry
Industry Median: 53.06 vs TPE:8271: 57.33

Apacer Technology's Days Payable increased from Mar. 2025 (49.72) to Mar. 2026 (56.41). It may suggest that Apacer Technology delayed paying its suppliers.


Apacer Technology Days Payable Historical Data

* Premium members only.

The historical data trend for Apacer 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.

Apacer Technology Days Payable Chart

Apacer 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 39.93 40.80 58.05 53.72 44.17

Apacer Technology 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 49.72 52.00 50.01 56.67 56.41

TPE:8271 vs NVDA, AVGO, MU: Days Payable Comparison

For the Semiconductors subindustry, Apacer 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.


Apacer Technology Days Payable vs Semiconductors Industry

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

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


TPE:8271
76GF Score
Apacer Technology Inc TPE:8271
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Apacer 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.

Apacer 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
=( (780.857 + 1352.927) / 2 ) / 8816.023*365
=1066.892 / 8816.023*365
=44.17

Apacer Technology'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
=( (1352.927 + 3064.285) / 2 ) / 3572.832*365 / 4
=2208.606 / 3572.832*365 / 4
=56.41

* 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 56.41 mean?
Apacer Technology (TPE:8271) has a Days Payable of 56.41 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 Apacer Technology and its competitors. This is 21% above median its historical median of 46.75. Over the past decade, Apacer Technology's Days Payable has ranged from 39.93 to 58.05. According to the industry distribution chart, Apacer Technology ranks #447 out of 999 companies in the Semiconductors industry, placing it in the top 44.7%.
Is Apacer Technology's Days Payable too high?
Apacer Technology's current Days Payable of 56.41 is 21% above median its 10-year median of 46.75. Over the past 10 years, this metric has ranged from a low of 39.93 to a high of 58.05. The Semiconductors industry median Days Payable is 53.06. Apacer Technology's value of 56.41 is 6.3% above this industry median. Based on the distribution chart, Apacer Technology ranks #447 out of 999 companies in the Semiconductors industry, which is above the industry midpoint. Overall, Apacer Technology has a GF Score™ of 76/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Apacer Technology's Days Payable compare to NVDA and AVGO?
According to the Semiconductors industry distribution chart, Apacer Technology ranks #447 out of 999 companies for Days Payable. This puts Apacer Technology in the upper half of its industry. The industry median Days Payable is 53.06. Apacer Technology's value of 56.41 is 6.3% above this benchmark. Historically, Apacer Technology's own Days Payable has ranged from 39.93 to 58.05 over the past decade. While the company's 10-year median is 46.75 vs. the industry median of 53.06, Apacer 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 53.06, based on 999 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. Apacer Technology's current Days Payable of 56.41 is 6.3% 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 Apacer Technology 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. Apacer Technology's current Days Payable is 56.41, which is 21% above median its own 10-year median of 46.75. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Apacer Technology stock overvalued right now?
Based on GuruFocus' analysis, Apacer Technology (TPE:8271) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$103.03, compared to a current price of NT$184.00 — trading 78.6% above its estimated fair value. The current Days Payable is 56.41, which is 21% above median its 10-year median of 46.75 and 6.3% above the Semiconductors industry median of 53.06. Apacer Technology's overall GF Score™ is 76/100 with 4 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 Apacer Technology (TPE:8271), the current Days Payable is 56.41 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 Apacer Technology (TPE:8271) Overvalued in 2026?

Based on GuruFocus' analysis, Apacer Technology stock appears to be overvalued. The current stock price of NT$184.00 is trading 78.6% above its estimated GF Value™ of NT$103.03. GuruFocus considers Apacer Technology to be Significantly Overvalued.

Key valuation signals for TPE:8271:

  • Days Payable: 56.41 (21% above median its 10-year median of 46.75)
  • GF Value™: NT$103.03 vs. price of NT$184.00 (78.6% above fair value)
  • GF Score™: 76/100 with 4 warning signs
  • Industry Position: 6.3% above the Semiconductors median (#447 of 999)

No single metric tells the full story. See the TPE:8271 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Apacer Technology Business Description

Address No. 32, Zhongcheng Road, 1st Floor, Tucheng District, New Taipei City, TWN, 236
Apacer Technology Inc is engaged in the research and development, design, manufacturing, processing, maintenance and sales of memory modules and storage memory devices. Its products include Flash memory cards, Memory modules, and others. It is also involved in providing smart IoT solutions to its customers. The company's operating segments are: Asia, America, and Europe, with the majority of revenue derived from Asia. Geographically, the company derives the maximum revenue from Taiwan, followed by Hong Kong, Mainland China, the Americas, Japan, and other regions.
76GF Score

Get the complete analysis for TPE:8271

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

NT$184.00
Price
NT$103.03
GF Value