Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
La Kaffa International CoROCO:2732 -0.61%65 Days Payable is 44.58 as of Dec. 2025, which is 14% below its 10-year median of 51.67. GuruFocus rates ROCO:2732 with a GF Score™ of 65/100 and a GF Value™ of NT$112.29 (Possible Value Trap). The stock has 9 warning signs investors should review. Among 114 Beverages - Non-Alcoholic companies, La Kaffa International Co ranks worse than 59.65% on this metric.
The historical rank and industry rank for La Kaffa International Co's Days Payable or its related term are showing as below:
ROCO:2732'
s Days Payable Range Over the Past 10 Years
Min: 34.48 Med: 51.67 Max: 60.1
Current: 48.58
During the past 13 years, La Kaffa International Co's highest Days Payable was 60.10. The lowest was 34.48. And the median was 51.67.
ROCO:2732's Days Payable is ranked worse than 59.65% of 114
companies
in the Beverages - Non-Alcoholic industry
Industry Median: 57.485
vs ROCO:2732: 48.58
* 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:2732 vs KO, PEP, MNST: Days Payable Comparison
For the Beverages - Non-Alcoholic subindustry, La Kaffa International 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.
La Kaffa International Co Days Payable vs Beverages - Non-Alcoholic Industry
For the Beverages - Non-Alcoholic industry and Consumer Defensive sector, La Kaffa International Co's Days Payable distribution charts can be found below:
* The bar in red indicates where La Kaffa International Co's Days Payable falls into.
La Kaffa International Co 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.
La Kaffa International 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.
La Kaffa International Co (ROCO:2732) has a Days Payable of 44.58 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 La Kaffa International Co and its competitors. This is 14% below median its historical median of 51.67. Over the past decade, La Kaffa International Co's Days Payable has ranged from 34.48 to 60.10. According to the industry distribution chart, La Kaffa International Co ranks #68 out of 114 companies in the Beverages - Non-Alcoholic industry, placing it in the top 59.6%.
Is La Kaffa International Co's Days Payable too high?
La Kaffa International Co's current Days Payable of 44.58 is 14% below median its 10-year median of 51.67. Over the past 10 years, this metric has ranged from a low of 34.48 to a high of 60.10. The Beverages - Non-Alcoholic industry median Days Payable is 57.49. La Kaffa International Co's value of 44.58 is 22.4% below this industry median. Based on the distribution chart, La Kaffa International Co ranks #68 out of 114 companies in the Beverages - Non-Alcoholic industry, which is below the industry midpoint. Overall, La Kaffa International Co has a GF Score™ of 65/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does La Kaffa International Co's Days Payable compare to KO and PEP?
According to the Beverages - Non-Alcoholic industry distribution chart, La Kaffa International Co ranks #68 out of 114 companies for Days Payable. This places La Kaffa International Co in the lower half of its industry. The industry median Days Payable is 57.49. La Kaffa International Co's value of 44.58 is 22.4% below this benchmark. Historically, La Kaffa International Co's own Days Payable has ranged from 34.48 to 60.10 over the past decade. While the company's 10-year median is 51.67 vs. the industry median of 57.49, La Kaffa International 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 Beverages - Non-Alcoholic company?
The median Days Payable among Beverages - Non-Alcoholic companies is 57.49, based on 114 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. La Kaffa International Co's current Days Payable of 44.58 is 22.4% 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 La Kaffa International Co and its competitors. For the Beverages - Non-Alcoholic industry, the median Days Payable is 57.49 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. La Kaffa International Co's current Days Payable is 44.58, which is 14% below median its own 10-year median of 51.67. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is La Kaffa International Co stock overvalued right now?
Based on GuruFocus' analysis, La Kaffa International Co (ROCO:2732) is currently considered Possible Value Trap. The stock's GF Value™ is NT$112.29, compared to a current price of NT$64.90 — trading 42.2% below its estimated fair value. The current Days Payable is 44.58, which is 14% below median its 10-year median of 51.67 and 22.4% below the Beverages - Non-Alcoholic industry median of 57.49. La Kaffa International Co's overall GF Score™ is 65/100 with 9 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 La Kaffa International Co (ROCO:2732), the current Days Payable is 44.58 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 La Kaffa International Co (ROCO:2732) Overvalued in 2026?
Based on GuruFocus' analysis, La Kaffa International Co stock appears to be undervalued.
The current stock price of NT$64.90 is trading 42.2% below its estimated GF Value™ of NT$112.29.
GuruFocus considers La Kaffa International Co to be Possible Value Trap.
Key valuation signals for ROCO:2732:
Days Payable: 44.58 (14% below median its 10-year median of 51.67)
GF Value™: NT$112.29 vs. price of NT$64.90 (42.2% below fair value)
Industry Position: 22.4% below the Beverages - Non-Alcoholic median (#68 of 114)
No single metric tells the full story. See the ROCO:2732 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
La Kaffa International Co Ltd is a beverage enterprise. It exports coffee, tea, and sweet desserts. Its principal business activities are the franchising of chain food and beverage outlets and the sale of related products.
65GF Score
Get the complete analysis for ROCO:2732
Days Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
ROCO:2732 has been successfully added to your 
