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Health & Life CoROCO:1781 -2.07%49 Days Payable is 98.80 as of Dec. 2025, which is 0% above its 10-year median of 98.72. GuruFocus rates ROCO:1781 with a GF Score™ of 49/100 and a GF Value™ of NT$8.70 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 794 Medical Devices & Instruments companies, Health & Life Co ranks better than 71.54% on this metric.
The historical rank and industry rank for Health & Life Co's Days Payable or its related term are showing as below:
ROCO:1781'
s Days Payable Range Over the Past 10 Years
Min: 70.3 Med: 98.72 Max: 159.55
Current: 119.2
During the past 13 years, Health & Life Co's highest Days Payable was 159.55. The lowest was 70.30. And the median was 98.72.
ROCO:1781's Days Payable is ranked better than 71.54% of 794
companies
in the Medical Devices & Instruments industry
Industry Median: 67.97
vs ROCO:1781: 119.20
Health & Life Co's Days Payable
declined
from Dec. 2024 (131.63) to Dec. 2025 (98.80).
It may suggest that Health & Life Coaccelerated paying its suppliers.
Health & Life Co Days Payable Related Terms
Health & Life Co Days Payable Historical Data
* Premium members only.
The historical data trend for Health & Life 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.
ROCO:1781 vs ABT, SYK, MDT: Days Payable Comparison
For the Medical Devices subindustry, Health & Life 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.
Health & Life Co Days Payable vs Medical Devices & Instruments Industry
For the Medical Devices & Instruments industry and Healthcare sector, Health & Life Co's Days Payable distribution charts can be found below:
* The bar in red indicates where Health & Life Co's Days Payable falls into.
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.
Health & Life Co's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
Health & Life Co (ROCO:1781) has a Days Payable of 98.80 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 Health & Life Co and its competitors. This is near median its historical median of 98.72. Over the past decade, Health & Life Co's Days Payable has ranged from 70.30 to 159.55. According to the industry distribution chart, Health & Life Co ranks #226 out of 794 companies in the Medical Devices & Instruments industry, placing it in the top 28.5%.
Is Health & Life Co's Days Payable too high?
Health & Life Co's current Days Payable of 98.80 is near median its 10-year median of 98.72. Over the past 10 years, this metric has ranged from a low of 70.30 to a high of 159.55. The Medical Devices & Instruments industry median Days Payable is 67.97. Health & Life Co's value of 98.80 is 45.4% above this industry median. Based on the distribution chart, Health & Life Co ranks #226 out of 794 companies in the Medical Devices & Instruments industry, which is above the industry midpoint. Overall, Health & Life Co has a GF Score™ of 49/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Health & Life Co's Days Payable compare to ABT and SYK?
According to the Medical Devices & Instruments industry distribution chart, Health & Life Co ranks #226 out of 794 companies for Days Payable. This puts Health & Life Co in the upper half of its industry. The industry median Days Payable is 67.97. Health & Life Co's value of 98.80 is 45.4% above this benchmark. Historically, Health & Life Co's own Days Payable has ranged from 70.30 to 159.55 over the past decade. While the company's 10-year median is 98.72 vs. the industry median of 67.97, Health & Life Co 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 Medical Devices & Instruments company?
The median Days Payable among Medical Devices & Instruments companies is 67.97, based on 794 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. Health & Life Co's current Days Payable of 98.80 is 45.4% 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 Health & Life Co and its competitors. For the Medical Devices & Instruments industry, the median Days Payable is 67.97 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Health & Life Co's current Days Payable is 98.80, which is near median its own 10-year median of 98.72. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Health & Life Co stock overvalued right now?
Based on GuruFocus' analysis, Health & Life Co (ROCO:1781) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$8.70, compared to a current price of NT$11.85 — trading 36.2% above its estimated fair value. The current Days Payable is 98.80, which is near median its 10-year median of 98.72 and 45.4% above the Medical Devices & Instruments industry median of 67.97. Health & Life Co's overall GF Score™ is 49/100 with 3 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 Health & Life Co (ROCO:1781), the current Days Payable is 98.80 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 Health & Life Co (ROCO:1781) Overvalued in 2026?
Based on GuruFocus' analysis, Health & Life Co stock appears to be overvalued.
The current stock price of NT$11.85 is trading 36.2% above its estimated GF Value™ of NT$8.70.
GuruFocus considers Health & Life Co to be Significantly Overvalued.
Key valuation signals for ROCO:1781:
Days Payable: 98.80 (near median its 10-year median of 98.72)
GF Value™: NT$8.70 vs. price of NT$11.85 (36.2% above fair value)
Industry Position: 45.4% above the Medical Devices & Instruments median (#226 of 794)
No single metric tells the full story. See the ROCO:1781 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Health & Life Co Ltd manufactures medical devices in the fields of cardiovascular disease and in-vitro diagnostics in Taiwan. Its product portfolio includes blood pressure monitor series, nebulizer, and blood glucose monitoring system, blood glucose stripes and Thermometer.
49GF Score
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