Lytone Enterprise (ROCO:1293) Days Payable: 47.55 (As of Dec. 2025) — Near Median

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ROCO:1293 Lytone Enterprise Inc ROCO:1293
74 GF Score
Price NT$25.20
GF Value NT$39.59
Valuation Significantly Undervalued
! 5 Warning Signs
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What is Lytone Enterprise Days Payable?

Lytone Enterprise ROCO:1293 -3.82% 74 Days Payable is 47.55 as of Dec. 2025, which is 8% below its 10-year median of 51.49. GuruFocus rates ROCO:1293 with a GF Score™ of 74/100 and a GF Value™ of NT$39.59 (Significantly Undervalued). The stock has 5 warning signs investors should review. Among 1,892 Consumer Packaged Goods companies, Lytone Enterprise ranks better than 55.13% on this metric.

Lytone Enterprise's average Accounts Payable for the six months ended in Dec. 2025 was NT$71.4 Mil. Lytone Enterprise's Cost of Goods Sold for the six months ended in Dec. 2025 was NT$274.0 Mil. Hence, Lytone Enterprise's Days Payable for the six months ended in Dec. 2025 was 47.55.

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

ROCO:1293' s Days Payable Range Over the Past 10 Years
Min: 45.41   Med: 51.49   Max: 66.82
Current: 49.2

During the past 8 years, Lytone Enterprise's highest Days Payable was 66.82. The lowest was 45.41. And the median was 51.49.

ROCO:1293's Days Payable is ranked better than
55.13% of 1892 companies
in the Consumer Packaged Goods industry
Industry Median: 44.145 vs ROCO:1293: 49.20

Lytone Enterprise's Days Payable increased from Dec. 2024 (46.79) to Dec. 2025 (47.55). It may suggest that Lytone Enterprise delayed paying its suppliers.


Lytone Enterprise Days Payable Historical Data

* Premium members only.

The historical data trend for Lytone Enterprise'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.

Lytone Enterprise Days Payable Chart

Lytone Enterprise Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial 45.41 52.89 58.09 52.29 49.24

Lytone Enterprise Semi-Annual Data
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 54.52 75.16 46.79 51.17 47.55

ROCO:1293 vs ADM, BG, TSN: Days Payable Comparison

For the Farm Products subindustry, Lytone Enterprise'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.


Lytone Enterprise Days Payable vs Consumer Packaged Goods Industry

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

* The bar in red indicates where Lytone Enterprise's Days Payable falls into.


ROCO:1293
74GF Score
Lytone Enterprise Inc ROCO:1293
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Lytone Enterprise 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.

Lytone Enterprise'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
=( (58.235 + 75.882) / 2 ) / 497.117*365
=67.0585 / 497.117*365
=49.24

Lytone Enterprise'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
=( (66.896 + 75.882) / 2 ) / 273.984*365 / 2
=71.389 / 273.984*365 / 2
=47.55

* 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 47.55 mean?
Lytone Enterprise (ROCO:1293) has a Days Payable of 47.55 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 Lytone Enterprise and its competitors. This is near median its historical median of 51.49. Over the past decade, Lytone Enterprise's Days Payable has ranged from 45.41 to 66.82. According to the industry distribution chart, Lytone Enterprise ranks #849 out of 1892 companies in the Consumer Packaged Goods industry, placing it in the top 44.9%.
Is Lytone Enterprise's Days Payable too high?
Lytone Enterprise's current Days Payable of 47.55 is near median its 10-year median of 51.49. Over the past 10 years, this metric has ranged from a low of 45.41 to a high of 66.82. The Consumer Packaged Goods industry median Days Payable is 44.15. Lytone Enterprise's value of 47.55 is 7.7% above this industry median. Based on the distribution chart, Lytone Enterprise ranks #849 out of 1892 companies in the Consumer Packaged Goods industry, which is above the industry midpoint. Overall, Lytone Enterprise has a GF Score™ of 74/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Lytone Enterprise's Days Payable compare to ADM and BG?
According to the Consumer Packaged Goods industry distribution chart, Lytone Enterprise ranks #849 out of 1892 companies for Days Payable. This puts Lytone Enterprise in the upper half of its industry. The industry median Days Payable is 44.15. Lytone Enterprise's value of 47.55 is 7.7% above this benchmark. Historically, Lytone Enterprise's own Days Payable has ranged from 45.41 to 66.82 over the past decade. While the company's 10-year median is 51.49 vs. the industry median of 44.15, Lytone Enterprise 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 Consumer Packaged Goods company?
The median Days Payable among Consumer Packaged Goods companies is 44.15, based on 1,892 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. Lytone Enterprise's current Days Payable of 47.55 is 7.7% 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 Lytone Enterprise 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. Lytone Enterprise's current Days Payable is 47.55, which is near median its own 10-year median of 51.49. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lytone Enterprise stock overvalued right now?
Based on GuruFocus' analysis, Lytone Enterprise (ROCO:1293) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$39.59, compared to a current price of NT$25.20 — trading 36.3% below its estimated fair value. The current Days Payable is 47.55, which is near median its 10-year median of 51.49 and 7.7% above the Consumer Packaged Goods industry median of 44.15. Lytone Enterprise's overall GF Score™ is 74/100 with 5 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 Lytone Enterprise (ROCO:1293), the current Days Payable is 47.55 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 Lytone Enterprise (ROCO:1293) Overvalued in 2026?

Based on GuruFocus' analysis, Lytone Enterprise stock appears to be undervalued. The current stock price of NT$25.20 is trading 36.3% below its estimated GF Value™ of NT$39.59. GuruFocus considers Lytone Enterprise to be Significantly Undervalued.

Key valuation signals for ROCO:1293:

  • Days Payable: 47.55 (near median its 10-year median of 51.49)
  • GF Value™: NT$39.59 vs. price of NT$25.20 (36.3% below fair value)
  • GF Score™: 74/100 with 5 warning signs
  • Industry Position: 7.7% above the Consumer Packaged Goods median (#849 of 1892)

No single metric tells the full story. See the ROCO:1293 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lytone Enterprise Business Description

Address Lane 169, Kangning Street, Suite 1, 13th Floor, No. 31-1, Xizhi District, New Taipei City, TWN, 22180
Lytone Enterprise Inc is a provider of science-based solutions, data-driven technologies, and services to enhance the quality and extend the shelf life of fresh produce. It supports growers, packers, and retailers by providing post-harvest solutions at different stages of the supply chain from the farm to the market.
74GF Score

Get the complete analysis for ROCO:1293

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

NT$25.20
Price
NT$39.59
GF Value