An-Shin Food Services Co (ROCO:1259) Days Payable: 30.03 (As of Dec. 2025) — Near Median

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ROCO:1259 An-Shin Food Services Co Ltd ROCO:1259
70 GF Score
Price NT$59.90
GF Value NT$71.22
Valuation Modestly Undervalued
! 7 Warning Signs
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What is An-Shin Food Services Co Days Payable?

An-Shin Food Services Co ROCO:1259 +0.67% 70 Days Payable is 30.03 as of Dec. 2025, which is 2% above its 10-year median of 29.50. GuruFocus rates ROCO:1259 with a GF Score™ of 70/100 and a GF Value™ of NT$71.22 (Modestly Undervalued). The stock has 7 warning signs investors should review. Among 351 Restaurants companies, An-Shin Food Services Co ranks worse than 62.39% on this metric.

An-Shin Food Services Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$387 Mil. An-Shin Food Services Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$1,177 Mil. Hence, An-Shin Food Services Co's Days Payable for the three months ended in Dec. 2025 was 30.03.

The historical rank and industry rank for An-Shin Food Services Co's Days Payable or its related term are showing as below:

ROCO:1259' s Days Payable Range Over the Past 10 Years
Min: 23.7   Med: 29.5   Max: 32.05
Current: 30.16

During the past 13 years, An-Shin Food Services Co's highest Days Payable was 32.05. The lowest was 23.70. And the median was 29.50.

ROCO:1259's Days Payable is ranked worse than
62.39% of 351 companies
in the Restaurants industry
Industry Median: 35.42 vs ROCO:1259: 30.16

An-Shin Food Services Co's Days Payable declined from Dec. 2024 (31.21) to Dec. 2025 (30.03). It may suggest that An-Shin Food Services Co accelerated paying its suppliers.


An-Shin Food Services Co Days Payable Historical Data

* Premium members only.

The historical data trend for An-Shin Food Services Co'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.

An-Shin Food Services Co Days Payable Chart

An-Shin Food Services Co 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 29.30 32.05 31.06 29.77 29.70

An-Shin Food Services Co 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 31.21 30.41 29.97 30.69 30.03

ROCO:1259 vs MCD, SBUX, YUM: Days Payable Comparison

For the Restaurants subindustry, An-Shin Food Services Co'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.


An-Shin Food Services Co Days Payable vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, An-Shin Food Services Co's Days Payable distribution charts can be found below:

* The bar in red indicates where An-Shin Food Services Co's Days Payable falls into.


ROCO:1259
70GF Score
An-Shin Food Services Co Ltd ROCO:1259
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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An-Shin Food Services Co 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.

An-Shin Food Services Co'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
=( (386.651 + 377.616) / 2 ) / 4696.284*365
=382.1335 / 4696.284*365
=29.70

An-Shin Food Services Co'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
=( (396.784 + 377.616) / 2 ) / 1176.707*365 / 4
=387.2 / 1176.707*365 / 4
=30.03

* 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 30.03 mean?
An-Shin Food Services Co (ROCO:1259) has a Days Payable of 30.03 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 An-Shin Food Services Co and its competitors. This is near median its historical median of 29.50. Over the past decade, An-Shin Food Services Co's Days Payable has ranged from 23.70 to 32.05. According to the industry distribution chart, An-Shin Food Services Co ranks #219 out of 351 companies in the Restaurants industry, placing it in the top 62.4%.
Is An-Shin Food Services Co's Days Payable too high?
An-Shin Food Services Co's current Days Payable of 30.03 is near median its 10-year median of 29.50. Over the past 10 years, this metric has ranged from a low of 23.70 to a high of 32.05. The Restaurants industry median Days Payable is 35.42. An-Shin Food Services Co's value of 30.03 is 15.2% below this industry median. Based on the distribution chart, An-Shin Food Services Co ranks #219 out of 351 companies in the Restaurants industry, which is below the industry midpoint. Overall, An-Shin Food Services Co has a GF Score™ of 70/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does An-Shin Food Services Co's Days Payable compare to MCD and SBUX?
According to the Restaurants industry distribution chart, An-Shin Food Services Co ranks #219 out of 351 companies for Days Payable. This places An-Shin Food Services Co in the lower half of its industry. The industry median Days Payable is 35.42. An-Shin Food Services Co's value of 30.03 is 15.2% below this benchmark. Historically, An-Shin Food Services Co's own Days Payable has ranged from 23.70 to 32.05 over the past decade. While the company's 10-year median is 29.50 vs. the industry median of 35.42, An-Shin Food Services Co 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 Restaurants company?
The median Days Payable among Restaurants companies is 35.42, based on 351 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. An-Shin Food Services Co's current Days Payable of 30.03 is 15.2% 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 An-Shin Food Services Co and its competitors. For the Restaurants industry, the median Days Payable is 35.42 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. An-Shin Food Services Co's current Days Payable is 30.03, which is near median its own 10-year median of 29.50. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is An-Shin Food Services Co stock overvalued right now?
Based on GuruFocus' analysis, An-Shin Food Services Co (ROCO:1259) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$71.22, compared to a current price of NT$59.90 — trading 15.9% below its estimated fair value. The current Days Payable is 30.03, which is near median its 10-year median of 29.50 and 15.2% below the Restaurants industry median of 35.42. An-Shin Food Services Co's overall GF Score™ is 70/100 with 7 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 An-Shin Food Services Co (ROCO:1259), the current Days Payable is 30.03 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 An-Shin Food Services Co (ROCO:1259) Overvalued in 2026?

Based on GuruFocus' analysis, An-Shin Food Services Co stock appears to be undervalued. The current stock price of NT$59.90 is trading 15.9% below its estimated GF Value™ of NT$71.22. GuruFocus considers An-Shin Food Services Co to be Modestly Undervalued.

Key valuation signals for ROCO:1259:

  • Days Payable: 30.03 (near median its 10-year median of 29.50)
  • GF Value™: NT$71.22 vs. price of NT$59.90 (15.9% below fair value)
  • GF Score™: 70/100 with 7 warning signs
  • Industry Position: 15.2% below the Restaurants median (#219 of 351)

No single metric tells the full story. See the ROCO:1259 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


An-Shin Food Services Co Business Description

Address No. 66, Jingmao 2nd Road, 16 Floor - 3, Nangang District, Taipei, TWN, 106465
An-Shin Food Services Co Ltd is engaged in the operation of a fast food chain restaurant. The company is involved in sales; marketing and consultancy of hamburgers, as well as managing coffee shops and restaurants. The company has two reportable segments Restaurant Service and Information Services in Taiwan and Mainland China. It derives majority of the revenue from the Restaurant Service. Geographically, the company derives maximum revenue from Taiwan, and also has its presence in Mainland China.
70GF Score

Get the complete analysis for ROCO:1259

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

NT$59.90
Price
NT$71.22
GF Value