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.
Chu Yu Hsiang CoROCO:2760 45 Days Payable is 19.45 as of Jun. 2026, which is 67% below its 10-year median of 59.26. GuruFocus rates ROCO:2760 with a GF Score™ of 45/100 and a GF Value™ of NT$52.15 (Possible Value Trap). The stock has 9 warning signs investors should review. Among 353 Restaurants companies, Chu Yu Hsiang Co ranks worse than 78.19% on this metric.
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: 23.77
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 78.19% of 353
companies
in the Restaurants industry
Industry Median: 34.43
vs ROCO:2760: 23.77
Chu Yu Hsiang Co's Days Payable
declined
from Jun. 2025 (21.95) to Jun. 2026 (19.45).
It may suggest that Chu Yu Hsiang Coaccelerated paying its suppliers.
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.
ROCO:2760 vs MCD, SBUX, CMG: 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.
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
* 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 (ROCO:2760) has a Days Payable of 19.45 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 Chu Yu Hsiang Co and its competitors. This is 67% 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 #276 out of 353 companies in the Restaurants industry, placing it in the top 78.2%.
Is Chu Yu Hsiang Co's Days Payable too high?
Chu Yu Hsiang Co's current Days Payable of 19.45 is 67% 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 34.43. Chu Yu Hsiang Co's value of 19.45 is 43.5% below this industry median. Based on the distribution chart, Chu Yu Hsiang Co ranks #276 out of 353 companies in the Restaurants industry, which is in the bottom quartile relative to peers. Overall, Chu Yu Hsiang Co has a GF Score™ of 45/100 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 #276 out of 353 companies for Days Payable. This places Chu Yu Hsiang Co in the lower half of its industry. The industry median Days Payable is 34.43. Chu Yu Hsiang Co's value of 19.45 is 43.5% 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 34.43, 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 34.43, 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. Chu Yu Hsiang Co's current Days Payable of 19.45 is 43.5% 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 Chu Yu Hsiang Co and its competitors. For the Restaurants industry, the median Days Payable is 34.43 — 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 19.45, which is 67% 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$52.15, compared to a current price of NT$8.80 — trading 83.1% below its estimated fair value. The current Days Payable is 19.45, which is 67% below median its 10-year median of 59.26 and 43.5% below the Restaurants industry median of 34.43. Chu Yu Hsiang Co's overall GF Score™ is 45/100 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 Chu Yu Hsiang Co (ROCO:2760), the current Days Payable is 19.45 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.
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$8.80 is trading 83.1% below its estimated GF Value™ of NT$52.15.
GuruFocus considers Chu Yu Hsiang Co to be Possible Value Trap.
Key valuation signals for ROCO:2760:
Days Payable: 19.45 (67% below median its 10-year median of 59.26)
GF Value™: NT$52.15 vs. price of NT$8.80 (83.1% below fair value)
Industry Position: 43.5% below the Restaurants median (#276 of 353)
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 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.
45GF 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.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
ROCO:2760 has been successfully added to your 
