Flavor Full Foods (ROCO:1260) Days Payable: 20.08 (As of Dec. 2025) — 18% Above Median

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ROCO:1260 Flavor Full Foods Inc ROCO:1260
75 GF Score
Price NT$24.10
GF Value NT$25.58
Valuation Fairly Valued
! 2 Warning Signs
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What is Flavor Full Foods Days Payable?

Flavor Full Foods ROCO:1260 +1.69% 75 Days Payable is 20.08 as of Dec. 2025, which is 18% above its 10-year median of 17.04. GuruFocus rates ROCO:1260 with a GF Score™ of 75/100 and a GF Value™ of NT$25.58 (Fairly Valued). The stock has 2 warning signs investors should review. Among 1,891 Consumer Packaged Goods companies, Flavor Full Foods ranks worse than 86.14% on this metric.

Flavor Full Foods's average Accounts Payable for the six months ended in Dec. 2025 was NT$224 Mil. Flavor Full Foods's Cost of Goods Sold for the six months ended in Dec. 2025 was NT$2,033 Mil. Hence, Flavor Full Foods's Days Payable for the six months ended in Dec. 2025 was 20.08.

The historical rank and industry rank for Flavor Full Foods's Days Payable or its related term are showing as below:

ROCO:1260' s Days Payable Range Over the Past 10 Years
Min: 15.43   Med: 17.04   Max: 24.09
Current: 18.33

During the past 13 years, Flavor Full Foods's highest Days Payable was 24.09. The lowest was 15.43. And the median was 17.04.

ROCO:1260's Days Payable is ranked worse than
86.14% of 1891 companies
in the Consumer Packaged Goods industry
Industry Median: 44.15 vs ROCO:1260: 18.33

Flavor Full Foods's Days Payable increased from Dec. 2024 (13.95) to Dec. 2025 (20.08). It may suggest that Flavor Full Foods delayed paying its suppliers.


Flavor Full Foods Days Payable Historical Data

* Premium members only.

The historical data trend for Flavor Full Foods'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.

Flavor Full Foods Days Payable Chart

Flavor Full Foods 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 16.64 15.43 15.57 16.51 17.43

Flavor Full Foods Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 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 15.26 15.74 13.95 17.58 20.08

ROCO:1260 vs ADM, BG, TSN: Days Payable Comparison

For the Farm Products subindustry, Flavor Full Foods'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.


Flavor Full Foods Days Payable vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Flavor Full Foods's Days Payable distribution charts can be found below:

* The bar in red indicates where Flavor Full Foods's Days Payable falls into.


ROCO:1260
75GF Score
Flavor Full Foods Inc ROCO:1260
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Flavor Full Foods 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.

Flavor Full Foods'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
=( (187.138 + 214.912) / 2 ) / 4209.799*365
=201.025 / 4209.799*365
=17.43

Flavor Full Foods'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: Jun. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (232.355 + 214.912) / 2 ) / 2032.994*365 / 2
=223.6335 / 2032.994*365 / 2
=20.08

* 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 20.08 mean?
Flavor Full Foods (ROCO:1260) has a Days Payable of 20.08 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 Flavor Full Foods and its competitors. This is 18% above median its historical median of 17.04. Over the past decade, Flavor Full Foods' Days Payable has ranged from 15.43 to 24.09. According to the industry distribution chart, Flavor Full Foods ranks #1629 out of 1891 companies in the Consumer Packaged Goods industry, placing it in the top 86.1%.
Is Flavor Full Foods' Days Payable too high?
Flavor Full Foods' current Days Payable of 20.08 is 18% above median its 10-year median of 17.04. Over the past 10 years, this metric has ranged from a low of 15.43 to a high of 24.09. The Consumer Packaged Goods industry median Days Payable is 44.15. Flavor Full Foods' value of 20.08 is 54.5% below this industry median. Based on the distribution chart, Flavor Full Foods ranks #1629 out of 1891 companies in the Consumer Packaged Goods industry, which is in the bottom quartile relative to peers. Overall, Flavor Full Foods has a GF Score™ of 75/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Flavor Full Foods' Days Payable compare to ADM and BG?
According to the Consumer Packaged Goods industry distribution chart, Flavor Full Foods ranks #1629 out of 1891 companies for Days Payable. This places Flavor Full Foods in the lower half of its industry. The industry median Days Payable is 44.15. Flavor Full Foods' value of 20.08 is 54.5% below this benchmark. Historically, Flavor Full Foods' own Days Payable has ranged from 15.43 to 24.09 over the past decade. While the company's 10-year median is 17.04 vs. the industry median of 44.15, Flavor Full Foods 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 Consumer Packaged Goods company?
The median Days Payable among Consumer Packaged Goods companies is 44.15, based on 1,891 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. Flavor Full Foods's current Days Payable of 20.08 is 54.5% 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 Flavor Full Foods and its competitors. For the Consumer Packaged Goods industry, the median Days Payable is 44.15 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Flavor Full Foods's current Days Payable is 20.08, which is 18% above median its own 10-year median of 17.04. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Flavor Full Foods stock overvalued right now?
Based on GuruFocus' analysis, Flavor Full Foods (ROCO:1260) is currently considered Fairly Valued. The stock's GF Value™ is NT$25.58, compared to a current price of NT$24.10 — trading 5.8% below its estimated fair value. The current Days Payable is 20.08, which is 18% above median its 10-year median of 17.04 and 54.5% below the Consumer Packaged Goods industry median of 44.15. Flavor Full Foods' overall GF Score™ is 75/100 with 2 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 Flavor Full Foods (ROCO:1260), the current Days Payable is 20.08 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 Flavor Full Foods (ROCO:1260) Overvalued in 2026?

Based on GuruFocus' analysis, Flavor Full Foods stock appears to be undervalued. The current stock price of NT$24.10 is trading 5.8% below its estimated GF Value™ of NT$25.58. GuruFocus considers Flavor Full Foods to be Fairly Valued.

Key valuation signals for ROCO:1260:

  • Days Payable: 20.08 (18% above median its 10-year median of 17.04)
  • GF Value™: NT$25.58 vs. price of NT$24.10 (5.8% below fair value)
  • GF Score™: 75/100 with 2 warning signs
  • Industry Position: 54.5% below the Consumer Packaged Goods median (#1629 of 1891)

No single metric tells the full story. See the ROCO:1260 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Flavor Full Foods Business Description

Address No. 102, Citizen Avenue, 11th Floor, Section 4, Da'an District, Taipei, TWN
Flavor Full Foods Inc is a manufacturer and exporter of sesame oil products. The company's products include pure sesame oil, blended sesame oil, sesame sauce, sesame spread, sesame powder, flavoured sesame seeds, and other sesame-related products.
75GF Score

Get the complete analysis for ROCO:1260

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

NT$24.10
Price
NT$25.58
GF Value