Life Travel & Tourist Service Co (ROCO:2745) Days Payable: 14.94 (As of Jun. 2026) — Near Median

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ROCO:2745 Life Travel & Tourist Service Co Ltd ROCO:2745
58 GF Score
Price NT$87.60
! 2 Warning Signs
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What is Life Travel & Tourist Service Co Days Payable?

Life Travel & Tourist Service Co ROCO:2745 +0.46% 58 Days Payable is 14.94 as of Jun. 2026, which is 5% above its 10-year median of 14.21. GuruFocus rates ROCO:2745 with a GF Score™ of 58/100. The stock has 2 warning signs investors should review. Among 775 Travel & Leisure companies, Life Travel & Tourist Service Co ranks worse than 88.26% on this metric.

Life Travel & Tourist Service Co's average Accounts Payable for the three months ended in Jun. 2026 was NT$355 Mil. Life Travel & Tourist Service Co's Cost of Goods Sold for the three months ended in Jun. 2026 was NT$2,168 Mil. Hence, Life Travel & Tourist Service Co's Days Payable for the three months ended in Jun. 2026 was 14.94.

The historical rank and industry rank for Life Travel & Tourist Service Co's Days Payable or its related term are showing as below:

ROCO:2745' s Days Payable Range Over the Past 10 Years
Min: 10.49   Med: 14.21   Max: 98.28
Current: 14.3

During the past 13 years, Life Travel & Tourist Service Co's highest Days Payable was 98.28. The lowest was 10.49. And the median was 14.21.

ROCO:2745's Days Payable is ranked worse than
88.26% of 775 companies
in the Travel & Leisure industry
Industry Median: 56.32 vs ROCO:2745: 14.30

Life Travel & Tourist Service Co's Days Payable declined from Jun. 2025 (16.74) to Jun. 2026 (14.94). It may suggest that Life Travel & Tourist Service Co accelerated paying its suppliers.


Life Travel & Tourist Service Co Days Payable Related Terms


Life Travel & Tourist Service Co Days Payable Historical Data

* Premium members only.

The historical data trend for Life Travel & Tourist Service 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.

Life Travel & Tourist Service Co Days Payable Chart

Life Travel & Tourist Service Co 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 30.39 98.28 15.92 12.60 10.49

Life Travel & Tourist Service Co Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 16.74 15.77 11.17 13.37 14.94

ROCO:2745 vs BKNG, ABNB, RCL: Days Payable Comparison

For the Travel Services subindustry, Life Travel & Tourist Service 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.


Life Travel & Tourist Service Co Days Payable vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Life Travel & Tourist Service Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Life Travel & Tourist Service Co's Days Payable falls into.


ROCO:2745
58GF Score
Life Travel & Tourist Service Co Ltd ROCO:2745
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Life Travel & Tourist Service 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.

Life Travel & Tourist Service Co'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
=( (206.262 + 230.277) / 2 ) / 7597.046*365
=218.2695 / 7597.046*365
=10.49

Life Travel & Tourist Service Co's Days Payable for the quarter that ended in Jun. 2026 is calculated as:

Days Payable (Q: Jun. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Mar. 2026 ) + Accounts Payable (Q: Jun. 2026 )) / count ) / Cost of Goods Sold (Q: Jun. 2026 )*Days in Period
=( (403.893 + 305.92) / 2 ) / 2168.069*365 / 4
=354.9065 / 2168.069*365 / 4
=14.94

* 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 14.94 mean?
Life Travel & Tourist Service Co (ROCO:2745) has a Days Payable of 14.94 as of Jun. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Life Travel & Tourist Service Co and its competitors. This is near median its historical median of 14.21. Over the past decade, Life Travel & Tourist Service Co's Days Payable has ranged from 10.49 to 98.28. According to the industry distribution chart, Life Travel & Tourist Service Co ranks #684 out of 775 companies in the Travel & Leisure industry, placing it in the top 88.3%.
Is Life Travel & Tourist Service Co's Days Payable too high?
Life Travel & Tourist Service Co's current Days Payable of 14.94 is near median its 10-year median of 14.21. Over the past 10 years, this metric has ranged from a low of 10.49 to a high of 98.28. The Travel & Leisure industry median Days Payable is 56.32. Life Travel & Tourist Service Co's value of 14.94 is 73.5% below this industry median. Based on the distribution chart, Life Travel & Tourist Service Co ranks #684 out of 775 companies in the Travel & Leisure industry, which is in the bottom quartile relative to peers. Overall, Life Travel & Tourist Service Co has a GF Score™ of 58/100, reflecting its overall financial health beyond just this single metric.
How does Life Travel & Tourist Service Co's Days Payable compare to BKNG and ABNB?
According to the Travel & Leisure industry distribution chart, Life Travel & Tourist Service Co ranks #684 out of 775 companies for Days Payable. This places Life Travel & Tourist Service Co in the lower half of its industry. The industry median Days Payable is 56.32. Life Travel & Tourist Service Co's value of 14.94 is 73.5% below this benchmark. Historically, Life Travel & Tourist Service Co's own Days Payable has ranged from 10.49 to 98.28 over the past decade. While the company's 10-year median is 14.21 vs. the industry median of 56.32, Life Travel & Tourist Service 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 Travel & Leisure company?
The median Days Payable among Travel & Leisure companies is 56.32, based on 775 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. Life Travel & Tourist Service Co's current Days Payable of 14.94 is 73.5% 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 Life Travel & Tourist Service Co and its competitors. For the Travel & Leisure industry, the median Days Payable is 56.32 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Life Travel & Tourist Service Co's current Days Payable is 14.94, which is near median its own 10-year median of 14.21. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Life Travel & Tourist Service Co stock overvalued right now?
Life Travel & Tourist Service Co (ROCO:2745) has a current Days Payable of 14.94. The current Days Payable is 14.94, which is near median its 10-year median of 14.21 and 73.5% below the Travel & Leisure industry median of 56.32. Life Travel & Tourist Service Co's overall GF Score™ is 58/100 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 Life Travel & Tourist Service Co (ROCO:2745), the current Days Payable is 14.94 as of Jun. 2026. 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.

Life Travel & Tourist Service Co Business Description

Address No. 28, Boai 1st Road, 3rd Floor, Sanmin District, Kaohsiung, TWN
Life Travel & Tourist Service Co Ltd is a travel consultancy agency in Taiwan. It sells tourist items related to inbound and outbound group tourist services including flight tickets, accommodation arrangements, attraction, and transport tickets commission.
58GF Score

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NT$87.60
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