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TTFB CoROCO:2729 +1.57%80 Days Payable is 20.90 as of Dec. 2025, which is 6% above its 10-year median of 19.78. GuruFocus rates ROCO:2729 with a GF Score™ of 80/100 and a GF Value™ of NT$203.72 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 353 Restaurants companies, TTFB Co ranks worse than 84.14% on this metric.
TTFB Co's average Accounts Payable for the
three
months ended in Dec. 2025 was NT$171 Mil. TTFB Co's Cost of Goods Sold for the
three
months ended in Dec. 2025 was NT$748 Mil.
Hence, TTFB Co's Days Payable for the
three
months ended in Dec. 2025 was 20.90.
The historical rank and industry rank for TTFB Co's Days Payable or its related term are showing as below:
ROCO:2729'
s Days Payable Range Over the Past 10 Years
Min: 15.49 Med: 19.78 Max: 24.87
Current: 19.84
During the past 13 years, TTFB Co's highest Days Payable was 24.87. The lowest was 15.49. And the median was 19.78.
ROCO:2729's Days Payable is ranked worse than 84.14% of 353
companies
in the Restaurants industry
Industry Median: 35.42
vs ROCO:2729: 19.84
TTFB Co's Days Payable
declined
from Dec. 2024 (21.69) to Dec. 2025 (20.90).
It may suggest that TTFB Coaccelerated paying its suppliers.
TTFB Co Days Payable Related Terms
TTFB Co Days Payable Historical Data
* Premium members only.
The historical data trend for TTFB 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:2729 vs MCD, SBUX, YUM: Days Payable Comparison
For the Restaurants subindustry, TTFB 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.
TTFB Co Days Payable vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, TTFB Co's Days Payable distribution charts can be found below:
* The bar in red indicates where TTFB 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.
TTFB 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.
TTFB Co (ROCO:2729) has a Days Payable of 20.90 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 TTFB Co and its competitors. This is near median its historical median of 19.78. Over the past decade, TTFB Co's Days Payable has ranged from 15.49 to 24.87. According to the industry distribution chart, TTFB Co ranks #297 out of 353 companies in the Restaurants industry, placing it in the top 84.1%.
Is TTFB Co's Days Payable too high?
TTFB Co's current Days Payable of 20.90 is near median its 10-year median of 19.78. Over the past 10 years, this metric has ranged from a low of 15.49 to a high of 24.87. The Restaurants industry median Days Payable is 35.42. TTFB Co's value of 20.90 is 41% below this industry median. Based on the distribution chart, TTFB Co ranks #297 out of 353 companies in the Restaurants industry, which is in the bottom quartile relative to peers. Overall, TTFB Co has a GF Score™ of 80/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does TTFB Co's Days Payable compare to MCD and SBUX?
According to the Restaurants industry distribution chart, TTFB Co ranks #297 out of 353 companies for Days Payable. This places TTFB Co in the lower half of its industry. The industry median Days Payable is 35.42. TTFB Co's value of 20.90 is 41% below this benchmark. Historically, TTFB Co's own Days Payable has ranged from 15.49 to 24.87 over the past decade. While the company's 10-year median is 19.78 vs. the industry median of 35.42, TTFB Co 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 35.42, 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. TTFB Co's current Days Payable of 20.90 is 41% 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 TTFB Co and its competitors. For the Restaurants industry, the median Days Payable is 35.42 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. TTFB Co's current Days Payable is 20.90, which is near median its own 10-year median of 19.78. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is TTFB Co stock overvalued right now?
Based on GuruFocus' analysis, TTFB Co (ROCO:2729) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$203.72, compared to a current price of NT$161.50 — trading 20.7% below its estimated fair value. The current Days Payable is 20.90, which is near median its 10-year median of 19.78 and 41% below the Restaurants industry median of 35.42. TTFB Co's overall GF Score™ is 80/100 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 TTFB Co (ROCO:2729), the current Days Payable is 20.90 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 TTFB Co (ROCO:2729) Overvalued in 2026?
Based on GuruFocus' analysis, TTFB Co stock appears to be undervalued.
The current stock price of NT$161.50 is trading 20.7% below its estimated GF Value™ of NT$203.72.
GuruFocus considers TTFB Co to be Modestly Undervalued.
Key valuation signals for ROCO:2729:
Days Payable: 20.90 (near median its 10-year median of 19.78)
GF Value™: NT$203.72 vs. price of NT$161.50 (20.7% below fair value)
Industry Position: 41% below the Restaurants median (#297 of 353)
No single metric tells the full story. See the ROCO:2729 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
TTFB Co Ltd is engaged in the operation of the oriental food chain restaurant. The operates restaurants under different brands, which are Thai Town Cuisine, VeryThai Restaurant, SHANN Rice Bar, 1010 Hunan Cuisine, SHANN SHANN, YABI, BHEART Noodles, BO BO TTFB, and the Diner. The company's operating segments are reported as Taiwan, which derives maximum revenue from the Catering business segment, and Mainland China.
80GF Score
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