Yummy Town (Cayman) Holdings (ROCO:2726) Days Payable: 34.79 (As of Dec. 2025) — 23% Below Median

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ROCO:2726 Yummy Town (Cayman) Holdings Corp ROCO:2726
51 GF Score
Price NT$8.66
GF Value NT$18.22
Valuation Possible Value Trap
! 2 Warning Signs
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What is Yummy Town (Cayman) Holdings Days Payable?

Yummy Town (Cayman) Holdings ROCO:2726 -2.48% 51 Days Payable is 34.79 as of Dec. 2025, which is 23% below its 10-year median of 45.13. GuruFocus rates ROCO:2726 with a GF Score™ of 51/100 and a GF Value™ of NT$18.22 (Possible Value Trap). The stock has 2 warning signs investors should review. Among 353 Restaurants companies, Yummy Town (Cayman) Holdings ranks worse than 68.56% on this metric.

Yummy Town (Cayman) Holdings's average Accounts Payable for the three months ended in Dec. 2025 was NT$21.1 Mil. Yummy Town (Cayman) Holdings's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$55.3 Mil. Hence, Yummy Town (Cayman) Holdings's Days Payable for the three months ended in Dec. 2025 was 34.79.

The historical rank and industry rank for Yummy Town (Cayman) Holdings's Days Payable or its related term are showing as below:

ROCO:2726' s Days Payable Range Over the Past 10 Years
Min: 19.08   Med: 45.13   Max: 50.65
Current: 27.89

During the past 13 years, Yummy Town (Cayman) Holdings's highest Days Payable was 50.65. The lowest was 19.08. And the median was 45.13.

ROCO:2726's Days Payable is ranked worse than
68.56% of 353 companies
in the Restaurants industry
Industry Median: 35.11 vs ROCO:2726: 27.89

Yummy Town (Cayman) Holdings's Days Payable increased from Dec. 2024 (15.96) to Dec. 2025 (34.79). It may suggest that Yummy Town (Cayman) Holdings delayed paying its suppliers.


Yummy Town (Cayman) Holdings Days Payable Historical Data

* Premium members only.

The historical data trend for Yummy Town (Cayman) Holdings'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.

Yummy Town (Cayman) Holdings Days Payable Chart

Yummy Town (Cayman) Holdings 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 37.28 46.65 50.65 38.50 19.08

Yummy Town (Cayman) Holdings 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 15.96 15.81 25.79 48.23 34.79

ROCO:2726 vs MCD, SBUX, YUM: Days Payable Comparison

For the Restaurants subindustry, Yummy Town (Cayman) Holdings'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.


Yummy Town (Cayman) Holdings Days Payable vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Yummy Town (Cayman) Holdings's Days Payable distribution charts can be found below:

* The bar in red indicates where Yummy Town (Cayman) Holdings's Days Payable falls into.


ROCO:2726
51GF Score
Yummy Town (Cayman) Holdings Corp ROCO:2726
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Yummy Town (Cayman) Holdings 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.

Yummy Town (Cayman) Holdings'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
=( (8.707 + 14.636) / 2 ) / 223.313*365
=11.6715 / 223.313*365
=19.08

Yummy Town (Cayman) Holdings'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
=( (27.519 + 14.636) / 2 ) / 55.287*365 / 4
=21.0775 / 55.287*365 / 4
=34.79

* 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 34.79 mean?
Yummy Town (Cayman) Holdings (ROCO:2726) has a Days Payable of 34.79 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 Yummy Town (Cayman) Holdings and its competitors. This is 23% below median its historical median of 45.13. Over the past decade, Yummy Town (Cayman) Holdings' Days Payable has ranged from 19.08 to 50.65. According to the industry distribution chart, Yummy Town (Cayman) Holdings ranks #242 out of 353 companies in the Restaurants industry, placing it in the top 68.6%.
Is Yummy Town (Cayman) Holdings' Days Payable too high?
Yummy Town (Cayman) Holdings' current Days Payable of 34.79 is 23% below median its 10-year median of 45.13. Over the past 10 years, this metric has ranged from a low of 19.08 to a high of 50.65. The Restaurants industry median Days Payable is 35.11. Yummy Town (Cayman) Holdings' value of 34.79 is 0.9% below this industry median. Based on the distribution chart, Yummy Town (Cayman) Holdings ranks #242 out of 353 companies in the Restaurants industry, which is below the industry midpoint. Overall, Yummy Town (Cayman) Holdings has a GF Score™ of 51/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Yummy Town (Cayman) Holdings' Days Payable compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Yummy Town (Cayman) Holdings ranks #242 out of 353 companies for Days Payable. This places Yummy Town (Cayman) Holdings in the lower half of its industry. The industry median Days Payable is 35.11. Yummy Town (Cayman) Holdings' value of 34.79 is 0.9% below this benchmark. Historically, Yummy Town (Cayman) Holdings' own Days Payable has ranged from 19.08 to 50.65 over the past decade. While the company's 10-year median is 45.13 vs. the industry median of 35.11, Yummy Town (Cayman) Holdings 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 35.11, based on 353 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. Yummy Town (Cayman) Holdings's current Days Payable of 34.79 is 0.9% 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 Yummy Town (Cayman) Holdings and its competitors. For the Restaurants industry, the median Days Payable is 35.11 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Yummy Town (Cayman) Holdings's current Days Payable is 34.79, which is 23% below median its own 10-year median of 45.13. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Yummy Town (Cayman) Holdings stock overvalued right now?
Based on GuruFocus' analysis, Yummy Town (Cayman) Holdings (ROCO:2726) is currently considered Possible Value Trap. The stock's GF Value™ is NT$18.22, compared to a current price of NT$8.66 — trading 52.5% below its estimated fair value. The current Days Payable is 34.79, which is 23% below median its 10-year median of 45.13 and 0.9% below the Restaurants industry median of 35.11. Yummy Town (Cayman) Holdings' overall GF Score™ is 51/100 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 Yummy Town (Cayman) Holdings (ROCO:2726), the current Days Payable is 34.79 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 Yummy Town (Cayman) Holdings (ROCO:2726) Overvalued in 2026?

Based on GuruFocus' analysis, Yummy Town (Cayman) Holdings stock appears to be undervalued. The current stock price of NT$8.66 is trading 52.5% below its estimated GF Value™ of NT$18.22. GuruFocus considers Yummy Town (Cayman) Holdings to be Possible Value Trap.

Key valuation signals for ROCO:2726:

  • Days Payable: 34.79 (23% below median its 10-year median of 45.13)
  • GF Value™: NT$18.22 vs. price of NT$8.66 (52.5% below fair value)
  • GF Score™: 51/100 with 2 warning signs
  • Industry Position: 0.9% below the Restaurants median (#242 of 353)

No single metric tells the full story. See the ROCO:2726 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Yummy Town (Cayman) Holdings Business Description

Address No. 77, Xinhu 1st Road, 6th Floor, Neihu District, Taipei, TWN
Yummy Town (Cayman) Holdings Corporation is an investment holding company. The company and its subsidiaries are mainly engaged in the catering business and the collection of franchise fees and royalties. The company operates in two segments namely Catering, and Trade. The maximum revenue is from the Catering segment.
51GF Score

Get the complete analysis for ROCO:2726

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

NT$8.66
Price
NT$18.22
GF Value