Architectural Aesthetics Global Development (ROCO:2724) Days Payable: 36.23 (As of Dec. 2025) — 279% Above Median

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ROCO:2724 Architectural Aesthetics Global Development ROCO:2724
59 GF Score
Price NT$10.65
GF Value NT$14.39
Valuation Modestly Undervalued
! 5 Warning Signs
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What is Architectural Aesthetics Global Development Days Payable?

Architectural Aesthetics Global Development ROCO:2724 59 Days Payable is 36.23 as of Dec. 2025, which is 279% above its 10-year median of 9.57. GuruFocus rates ROCO:2724 with a GF Score™ of 59/100 and a GF Value™ of NT$14.39 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 779 Travel & Leisure companies, Architectural Aesthetics Global Development ranks worse than 67.52% on this metric.

Architectural Aesthetics Global Development's average Accounts Payable for the three months ended in Dec. 2025 was NT$17.8 Mil. Architectural Aesthetics Global Development's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$44.8 Mil. Hence, Architectural Aesthetics Global Development's Days Payable for the three months ended in Dec. 2025 was 36.23.

The historical rank and industry rank for Architectural Aesthetics Global Development's Days Payable or its related term are showing as below:

ROCO:2724' s Days Payable Range Over the Past 10 Years
Min: 3.46   Med: 9.57   Max: 43.25
Current: 35.71

During the past 13 years, Architectural Aesthetics Global Development's highest Days Payable was 43.25. The lowest was 3.46. And the median was 9.57.

ROCO:2724's Days Payable is ranked worse than
67.52% of 779 companies
in the Travel & Leisure industry
Industry Median: 56.68 vs ROCO:2724: 35.71

Architectural Aesthetics Global Development's Days Payable increased from Dec. 2024 (10.01) to Dec. 2025 (36.23). It may suggest that Architectural Aesthetics Global Development delayed paying its suppliers.


Architectural Aesthetics Global Development Days Payable Related Terms


Architectural Aesthetics Global Development Days Payable Historical Data

* Premium members only.

The historical data trend for Architectural Aesthetics Global Development'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.

Architectural Aesthetics Global Development Days Payable Chart

Architectural Aesthetics Global Development 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 14.66 17.33 23.23 13.93 43.25

Architectural Aesthetics Global Development 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 10.01 33.70 23.88 42.25 36.23

ROCO:2724 vs MAR, HLT, H: Days Payable Comparison

For the Lodging subindustry, Architectural Aesthetics Global Development'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.


Architectural Aesthetics Global Development Days Payable vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Architectural Aesthetics Global Development's Days Payable distribution charts can be found below:

* The bar in red indicates where Architectural Aesthetics Global Development's Days Payable falls into.


ROCO:2724
59GF Score
Architectural Aesthetics Global Development ROCO:2724
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Architectural Aesthetics Global Development 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.

Architectural Aesthetics Global Development'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
=( (15.991 + 18.407) / 2 ) / 145.157*365
=17.199 / 145.157*365
=43.25

Architectural Aesthetics Global Development'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
=( (17.13 + 18.407) / 2 ) / 44.753*365 / 4
=17.7685 / 44.753*365 / 4
=36.23

* 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 36.23 mean?
Architectural Aesthetics Global Development (ROCO:2724) has a Days Payable of 36.23 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 Architectural Aesthetics Global Development and its competitors. This is 279% above median its historical median of 9.57. Over the past decade, Architectural Aesthetics Global Development's Days Payable has ranged from 3.46 to 43.25. According to the industry distribution chart, Architectural Aesthetics Global Development ranks #526 out of 779 companies in the Travel & Leisure industry, placing it in the top 67.5%.
Is Architectural Aesthetics Global Development's Days Payable too high?
Architectural Aesthetics Global Development's current Days Payable of 36.23 is 279% above median its 10-year median of 9.57. Over the past 10 years, this metric has ranged from a low of 3.46 to a high of 43.25. The Travel & Leisure industry median Days Payable is 56.68. Architectural Aesthetics Global Development's value of 36.23 is 36.1% below this industry median. Based on the distribution chart, Architectural Aesthetics Global Development ranks #526 out of 779 companies in the Travel & Leisure industry, which is below the industry midpoint. Overall, Architectural Aesthetics Global Development has a GF Score™ of 59/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Architectural Aesthetics Global Development's Days Payable compare to MAR and HLT?
According to the Travel & Leisure industry distribution chart, Architectural Aesthetics Global Development ranks #526 out of 779 companies for Days Payable. This places Architectural Aesthetics Global Development in the lower half of its industry. The industry median Days Payable is 56.68. Architectural Aesthetics Global Development's value of 36.23 is 36.1% below this benchmark. Historically, Architectural Aesthetics Global Development's own Days Payable has ranged from 3.46 to 43.25 over the past decade. While the company's 10-year median is 9.57 vs. the industry median of 56.68, Architectural Aesthetics Global Development 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 Travel & Leisure company?
The median Days Payable among Travel & Leisure companies is 56.68, based on 779 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. Architectural Aesthetics Global Development's current Days Payable of 36.23 is 36.1% 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 Architectural Aesthetics Global Development and its competitors. For the Travel & Leisure industry, the median Days Payable is 56.68 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Architectural Aesthetics Global Development's current Days Payable is 36.23, which is 279% above median its own 10-year median of 9.57. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Architectural Aesthetics Global Development stock overvalued right now?
Based on GuruFocus' analysis, Architectural Aesthetics Global Development (ROCO:2724) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$14.39, compared to a current price of NT$10.65 — trading 26% below its estimated fair value. The current Days Payable is 36.23, which is 279% above median its 10-year median of 9.57 and 36.1% below the Travel & Leisure industry median of 56.68. Architectural Aesthetics Global Development's overall GF Score™ is 59/100 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 Architectural Aesthetics Global Development (ROCO:2724), the current Days Payable is 36.23 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 Architectural Aesthetics Global Development (ROCO:2724) Overvalued in 2026?

Based on GuruFocus' analysis, Architectural Aesthetics Global Development stock appears to be undervalued. The current stock price of NT$10.65 is trading 26% below its estimated GF Value™ of NT$14.39. GuruFocus considers Architectural Aesthetics Global Development to be Modestly Undervalued.

Key valuation signals for ROCO:2724:

  • Days Payable: 36.23 (279% above median its 10-year median of 9.57)
  • GF Value™: NT$14.39 vs. price of NT$10.65 (26% below fair value)
  • GF Score™: 59/100 with 5 warning signs
  • Industry Position: 36.1% below the Travel & Leisure median (#526 of 779)

No single metric tells the full story. See the ROCO:2724 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Architectural Aesthetics Global Development Business Description

Address Huajiang 1st Road, No. 111, 14th Floor, Banqiao District, Taipei, TWN, 220402
Architectural Aesthetics Global Development and its subsidiaries is engaged in providing operating international business hotel accommodation, property consignment, and hotel management to commission construction companies for the construction of national housing and commercial buildings for rental leases and sales.. The Group's reportable segments are Real Estate Selling Segment, engaged in real estate selling operations; and other segment is engaged in hotel accommodation and management services on behalf of others and other business.
59GF Score

Get the complete analysis for ROCO:2724

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

NT$10.65
Price
NT$14.39
GF Value