Chu Yu Hsiang Co (ROCO:2760) Days Payable: 25.78 (As of Dec. 2025) — 56% Below Median

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ROCO:2760 Chu Yu Hsiang Co Ltd ROCO:2760
40 GF Score
Price NT$12.40
GF Value NT$65.69
Valuation Possible Value Trap
! 8 Warning Signs
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What is Chu Yu Hsiang Co Days Payable?

Chu Yu Hsiang Co ROCO:2760 +4.20% 40 Days Payable is 25.78 as of Dec. 2025, which is 56% below its 10-year median of 59.26. GuruFocus rates ROCO:2760 with a GF Score™ of 40/100 and a GF Value™ of NT$65.69 (Possible Value Trap). The stock has 8 warning signs investors should review. Among 352 Restaurants companies, Chu Yu Hsiang Co ranks worse than 77.27% on this metric.

Chu Yu Hsiang Co's average Accounts Payable for the six months ended in Dec. 2025 was NT$17.7 Mil. Chu Yu Hsiang Co's Cost of Goods Sold for the six months ended in Dec. 2025 was NT$125.5 Mil. Hence, Chu Yu Hsiang Co's Days Payable for the six months ended in Dec. 2025 was 25.78.

The historical rank and industry rank for Chu Yu Hsiang Co's Days Payable or its related term are showing as below:

ROCO:2760' s Days Payable Range Over the Past 10 Years
Min: 18.43   Med: 59.26   Max: 88.15
Current: 23.61

During the past 7 years, Chu Yu Hsiang Co's highest Days Payable was 88.15. The lowest was 18.43. And the median was 59.26.

ROCO:2760's Days Payable is ranked worse than
77.27% of 352 companies
in the Restaurants industry
Industry Median: 35.265 vs ROCO:2760: 23.61

Chu Yu Hsiang Co's Days Payable declined from Dec. 2024 (58.12) to Dec. 2025 (25.78). It may suggest that Chu Yu Hsiang Co accelerated paying its suppliers.


Chu Yu Hsiang Co Days Payable Historical Data

* Premium members only.

The historical data trend for Chu Yu Hsiang 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.

Chu Yu Hsiang Co Days Payable Chart

Chu Yu Hsiang Co Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial 61.39 83.81 88.15 59.26 18.43

Chu Yu Hsiang Co Semi-Annual Data
Dec19 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 68.51 75.19 58.12 26.86 25.78

ROCO:2760 vs MCD, SBUX, YUM: Days Payable Comparison

For the Restaurants subindustry, Chu Yu Hsiang 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.


Chu Yu Hsiang Co Days Payable vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Chu Yu Hsiang Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Chu Yu Hsiang Co's Days Payable falls into.


ROCO:2760
40GF Score
Chu Yu Hsiang Co Ltd ROCO:2760
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Chu Yu Hsiang 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.

Chu Yu Hsiang 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
=( (4.492 + 16.293) / 2 ) / 205.812*365
=10.3925 / 205.812*365
=18.43

Chu Yu Hsiang Co'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
=( (19.16 + 16.293) / 2 ) / 125.468*365 / 2
=17.7265 / 125.468*365 / 2
=25.78

* 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 25.78 mean?
Chu Yu Hsiang Co (ROCO:2760) has a Days Payable of 25.78 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 Chu Yu Hsiang Co and its competitors. This is 56% below median its historical median of 59.26. Over the past decade, Chu Yu Hsiang Co's Days Payable has ranged from 18.43 to 88.15. According to the industry distribution chart, Chu Yu Hsiang Co ranks #272 out of 352 companies in the Restaurants industry, placing it in the top 77.3%.
Is Chu Yu Hsiang Co's Days Payable too high?
Chu Yu Hsiang Co's current Days Payable of 25.78 is 56% below median its 10-year median of 59.26. Over the past 10 years, this metric has ranged from a low of 18.43 to a high of 88.15. The Restaurants industry median Days Payable is 35.27. Chu Yu Hsiang Co's value of 25.78 is 26.9% below this industry median. Based on the distribution chart, Chu Yu Hsiang Co ranks #272 out of 352 companies in the Restaurants industry, which is in the bottom quartile relative to peers. Overall, Chu Yu Hsiang Co has a GF Score™ of 40/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Chu Yu Hsiang Co's Days Payable compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Chu Yu Hsiang Co ranks #272 out of 352 companies for Days Payable. This places Chu Yu Hsiang Co in the lower half of its industry. The industry median Days Payable is 35.27. Chu Yu Hsiang Co's value of 25.78 is 26.9% below this benchmark. Historically, Chu Yu Hsiang Co's own Days Payable has ranged from 18.43 to 88.15 over the past decade. While the company's 10-year median is 59.26 vs. the industry median of 35.27, Chu Yu Hsiang 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 35.27, 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. Chu Yu Hsiang Co's current Days Payable of 25.78 is 26.9% 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 Chu Yu Hsiang Co and its competitors. For the Restaurants industry, the median Days Payable is 35.27 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Chu Yu Hsiang Co's current Days Payable is 25.78, which is 56% below median its own 10-year median of 59.26. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Chu Yu Hsiang Co stock overvalued right now?
Based on GuruFocus' analysis, Chu Yu Hsiang Co (ROCO:2760) is currently considered Possible Value Trap. The stock's GF Value™ is NT$65.69, compared to a current price of NT$12.40 — trading 81.1% below its estimated fair value. The current Days Payable is 25.78, which is 56% below median its 10-year median of 59.26 and 26.9% below the Restaurants industry median of 35.27. Chu Yu Hsiang Co's overall GF Score™ is 40/100 with 8 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 Chu Yu Hsiang Co (ROCO:2760), the current Days Payable is 25.78 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 Chu Yu Hsiang Co (ROCO:2760) Overvalued in 2026?

Based on GuruFocus' analysis, Chu Yu Hsiang Co stock appears to be undervalued. The current stock price of NT$12.40 is trading 81.1% below its estimated GF Value™ of NT$65.69. GuruFocus considers Chu Yu Hsiang Co to be Possible Value Trap.

Key valuation signals for ROCO:2760:

  • Days Payable: 25.78 (56% below median its 10-year median of 59.26)
  • GF Value™: NT$65.69 vs. price of NT$12.40 (81.1% below fair value)
  • GF Score™: 40/100 with 8 warning signs
  • Industry Position: 26.9% below the Restaurants median (#272 of 352)

No single metric tells the full story. See the ROCO:2760 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Chu Yu Hsiang Co Business Description

Address No. 88, Sec. 1, Huizhong Road, 21st Floor-2,, Xitun District, Taichung, TWN, 407555
Chu Yu Hsiang Co Ltd operates a chain of cafe under the Ding Tea brand and sales of related products. The company's product portfolio includes flavored milk, flavored tea, fresh tea, classical flavored tea, yogurt, coffee and chocolate creamy mixture, and creamy milk.
40GF Score

Get the complete analysis for ROCO:2760

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

NT$12.40
Price
NT$65.69
GF Value