LOUISA Professional Coffee (ROCO:2758) Days Payable: 27.08 (As of Dec. 2025) — 39% Below Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

ROCO:2758 LOUISA Professional Coffee Ltd ROCO:2758
65 GF Score
Price NT$70.50
GF Value NT$146.43
Valuation Possible Value Trap
! 10 Warning Signs
View Full Analysis

What is LOUISA Professional Coffee Days Payable?

LOUISA Professional Coffee ROCO:2758 65 Days Payable is 27.08 as of Dec. 2025, which is 39% below its 10-year median of 44.70. GuruFocus rates ROCO:2758 with a GF Score™ of 65/100 and a GF Value™ of NT$146.43 (Possible Value Trap). The stock has 10 warning signs investors should review. Among 352 Restaurants companies, LOUISA Professional Coffee ranks worse than 70.17% on this metric.

LOUISA Professional Coffee's average Accounts Payable for the six months ended in Dec. 2025 was NT$128 Mil. LOUISA Professional Coffee's Cost of Goods Sold for the six months ended in Dec. 2025 was NT$866 Mil. Hence, LOUISA Professional Coffee's Days Payable for the six months ended in Dec. 2025 was 27.08.

The historical rank and industry rank for LOUISA Professional Coffee's Days Payable or its related term are showing as below:

ROCO:2758' s Days Payable Range Over the Past 10 Years
Min: 27.46   Med: 44.7   Max: 60.39
Current: 27.77

During the past 8 years, LOUISA Professional Coffee's highest Days Payable was 60.39. The lowest was 27.46. And the median was 44.70.

ROCO:2758's Days Payable is ranked worse than
70.17% of 352 companies
in the Restaurants industry
Industry Median: 34.565 vs ROCO:2758: 27.77

LOUISA Professional Coffee's Days Payable declined from Dec. 2024 (37.62) to Dec. 2025 (27.08). It may suggest that LOUISA Professional Coffee accelerated paying its suppliers.


LOUISA Professional Coffee Days Payable Historical Data

* Premium members only.

The historical data trend for LOUISA Professional Coffee'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.

LOUISA Professional Coffee Days Payable Chart

LOUISA Professional Coffee Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial 55.15 50.69 48.65 40.75 27.46

LOUISA Professional Coffee Semi-Annual Data
Dec18 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 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 34.23 45.74 37.62 28.88 27.08

ROCO:2758 vs MCD, SBUX, YUM: Days Payable Comparison

For the Restaurants subindustry, LOUISA Professional Coffee'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.


LOUISA Professional Coffee Days Payable vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, LOUISA Professional Coffee's Days Payable distribution charts can be found below:

* The bar in red indicates where LOUISA Professional Coffee's Days Payable falls into.


ROCO:2758
65GF Score
LOUISA Professional Coffee Ltd ROCO:2758
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

LOUISA Professional Coffee 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.

LOUISA Professional Coffee'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
=( (116.149 + 129.757) / 2 ) / 1634.565*365
=122.953 / 1634.565*365
=27.46

LOUISA Professional Coffee'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: Jun. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (127.21 + 129.757) / 2 ) / 865.768*365 / 2
=128.4835 / 865.768*365 / 2
=27.08

* 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 27.08 mean?
LOUISA Professional Coffee (ROCO:2758) has a Days Payable of 27.08 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 LOUISA Professional Coffee and its competitors. This is 39% below median its historical median of 44.70. Over the past decade, LOUISA Professional Coffee's Days Payable has ranged from 27.46 to 60.39. According to the industry distribution chart, LOUISA Professional Coffee ranks #247 out of 352 companies in the Restaurants industry, placing it in the top 70.2%.
Is LOUISA Professional Coffee's Days Payable too high?
LOUISA Professional Coffee's current Days Payable of 27.08 is 39% below median its 10-year median of 44.70. Over the past 10 years, this metric has ranged from a low of 27.46 to a high of 60.39. The Restaurants industry median Days Payable is 34.57. LOUISA Professional Coffee's value of 27.08 is 21.7% below this industry median. Based on the distribution chart, LOUISA Professional Coffee ranks #247 out of 352 companies in the Restaurants industry, which is below the industry midpoint. Overall, LOUISA Professional Coffee 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 LOUISA Professional Coffee's Days Payable compare to MCD and SBUX?
According to the Restaurants industry distribution chart, LOUISA Professional Coffee ranks #247 out of 352 companies for Days Payable. This places LOUISA Professional Coffee in the lower half of its industry. The industry median Days Payable is 34.57. LOUISA Professional Coffee's value of 27.08 is 21.7% below this benchmark. Historically, LOUISA Professional Coffee's own Days Payable has ranged from 27.46 to 60.39 over the past decade. While the company's 10-year median is 44.70 vs. the industry median of 34.57, LOUISA Professional Coffee 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 34.57, based on 352 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. LOUISA Professional Coffee's current Days Payable of 27.08 is 21.7% 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 LOUISA Professional Coffee and its competitors. For the Restaurants industry, the median Days Payable is 34.57 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. LOUISA Professional Coffee's current Days Payable is 27.08, which is 39% below median its own 10-year median of 44.70. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is LOUISA Professional Coffee stock overvalued right now?
Based on GuruFocus' analysis, LOUISA Professional Coffee (ROCO:2758) is currently considered Possible Value Trap. The stock's GF Value™ is NT$146.43, compared to a current price of NT$70.50 — trading 51.9% below its estimated fair value. The current Days Payable is 27.08, which is 39% below median its 10-year median of 44.70 and 21.7% below the Restaurants industry median of 34.57. LOUISA Professional Coffee's overall GF Score™ is 65/100 with 10 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 LOUISA Professional Coffee (ROCO:2758), the current Days Payable is 27.08 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 LOUISA Professional Coffee (ROCO:2758) Overvalued in 2026?

Based on GuruFocus' analysis, LOUISA Professional Coffee stock appears to be undervalued. The current stock price of NT$70.50 is trading 51.9% below its estimated GF Value™ of NT$146.43. GuruFocus considers LOUISA Professional Coffee to be Possible Value Trap.

Key valuation signals for ROCO:2758:

  • Days Payable: 27.08 (39% below median its 10-year median of 44.70)
  • GF Value™: NT$146.43 vs. price of NT$70.50 (51.9% below fair value)
  • GF Score™: 65/100 with 10 warning signs
  • Industry Position: 21.7% below the Restaurants median (#247 of 352)

No single metric tells the full story. See the ROCO:2758 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


LOUISA Professional Coffee Business Description

Address No. 55, Jianguo 1st Road, Xinzhuang District, New Taipei, TWN, 242
LOUISA Professional Coffee Ltd manufactures and distributes coffee products. The company engages in the import, roasting, processing, production, and sales of green coffee beans, coffee cakes, and other catering finished products, and a chain franchise business.
65GF Score

Get the complete analysis for ROCO:2758

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

NT$70.50
Price
NT$146.43
GF Value