Cayman Island Grand Galactica (ROCO:2924) Days Payable: 188.44 (As of Dec. 2025) — 401% Above Median

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ROCO:2924 Cayman Island Grand Galactica Corp Ltd ROCO:2924
50 GF Score
Price NT$17.95
GF Value NT$20.65
Valuation Modestly Undervalued
! 6 Warning Signs
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What is Cayman Island Grand Galactica Days Payable?

Cayman Island Grand Galactica ROCO:2924 -1.64% 50 Days Payable is 188.44 as of Dec. 2025, which is 401% above its 10-year median of 37.62. GuruFocus rates ROCO:2924 with a GF Score™ of 50/100 and a GF Value™ of NT$20.65 (Modestly Undervalued). The stock has 6 warning signs investors should review. Among 1,018 Manufacturing - Apparel & Accessories companies, Cayman Island Grand Galactica ranks better than 88.02% on this metric.

Cayman Island Grand Galactica's average Accounts Payable for the three months ended in Dec. 2025 was NT$50.52 Mil. Cayman Island Grand Galactica's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$24.46 Mil. Hence, Cayman Island Grand Galactica's Days Payable for the three months ended in Dec. 2025 was 188.44.

The historical rank and industry rank for Cayman Island Grand Galactica's Days Payable or its related term are showing as below:

ROCO:2924' s Days Payable Range Over the Past 10 Years
Min: 4.99   Med: 37.62   Max: 374.17
Current: 159.6

During the past 13 years, Cayman Island Grand Galactica's highest Days Payable was 374.17. The lowest was 4.99. And the median was 37.62.

ROCO:2924's Days Payable is ranked better than
88.02% of 1018 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 54.18 vs ROCO:2924: 159.60

Cayman Island Grand Galactica's Days Payable increased from Dec. 2024 (73.75) to Dec. 2025 (188.44). It may suggest that Cayman Island Grand Galactica delayed paying its suppliers.


Cayman Island Grand Galactica Days Payable Historical Data

* Premium members only.

The historical data trend for Cayman Island Grand Galactica'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.

Cayman Island Grand Galactica Days Payable Chart

Cayman Island Grand Galactica 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 21.03 33.74 25.68 4.99 374.17

Cayman Island Grand Galactica Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 73.75 35.58 26.62 15.89 188.44

ROCO:2924 vs RL, LEVI, VFC: Days Payable Comparison

For the Apparel Manufacturing subindustry, Cayman Island Grand Galactica'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.


Cayman Island Grand Galactica Days Payable vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Cayman Island Grand Galactica's Days Payable distribution charts can be found below:

* The bar in red indicates where Cayman Island Grand Galactica's Days Payable falls into.


ROCO:2924
50GF Score
Cayman Island Grand Galactica Corp Ltd ROCO:2924
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Cayman Island Grand Galactica 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.

Cayman Island Grand Galactica'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
=( (1.864 + 98.505) / 2 ) / 48.955*365
=50.1845 / 48.955*365
=374.17

Cayman Island Grand Galactica'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: Sep. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (2.53 + 98.505) / 2 ) / 24.463*365 / 4
=50.5175 / 24.463*365 / 4
=188.44

* 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 188.44 mean?
Cayman Island Grand Galactica (ROCO:2924) has a Days Payable of 188.44 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 Cayman Island Grand Galactica and its competitors. This is 401% above median its historical median of 37.62. Over the past decade, Cayman Island Grand Galactica's Days Payable has ranged from 4.99 to 374.17. According to the industry distribution chart, Cayman Island Grand Galactica ranks #122 out of 1018 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 12%.
Is Cayman Island Grand Galactica's Days Payable too high?
Cayman Island Grand Galactica's current Days Payable of 188.44 is 401% above median its 10-year median of 37.62. Over the past 10 years, this metric has ranged from a low of 4.99 to a high of 374.17. The Manufacturing - Apparel & Accessories industry median Days Payable is 54.18. Cayman Island Grand Galactica's value of 188.44 is 247.8% above this industry median. Based on the distribution chart, Cayman Island Grand Galactica ranks #122 out of 1018 companies in the Manufacturing - Apparel & Accessories industry, which is in the top quartile — a strong position relative to peers. Overall, Cayman Island Grand Galactica has a GF Score™ of 50/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Cayman Island Grand Galactica's Days Payable compare to RL and LEVI?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Cayman Island Grand Galactica ranks #122 out of 1018 companies for Days Payable. This places Cayman Island Grand Galactica in the top 12% of its industry — outperforming the majority of peers. The industry median Days Payable is 54.18. Cayman Island Grand Galactica's value of 188.44 is 247.8% above this benchmark. Historically, Cayman Island Grand Galactica's own Days Payable has ranged from 4.99 to 374.17 over the past decade. While the company's 10-year median is 37.62 vs. the industry median of 54.18, Cayman Island Grand Galactica has consistently been above 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 Manufacturing - Apparel & Accessories company?
The median Days Payable among Manufacturing - Apparel & Accessories companies is 54.18, based on 1,018 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. Cayman Island Grand Galactica's current Days Payable of 188.44 is 247.8% above 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 Cayman Island Grand Galactica and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Days Payable is 54.18 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Cayman Island Grand Galactica's current Days Payable is 188.44, which is 401% above median its own 10-year median of 37.62. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cayman Island Grand Galactica stock overvalued right now?
Based on GuruFocus' analysis, Cayman Island Grand Galactica (ROCO:2924) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$20.65, compared to a current price of NT$17.95 — trading 13.1% below its estimated fair value. The current Days Payable is 188.44, which is 401% above median its 10-year median of 37.62 and 247.8% above the Manufacturing - Apparel & Accessories industry median of 54.18. Cayman Island Grand Galactica's overall GF Score™ is 50/100 with 6 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 Cayman Island Grand Galactica (ROCO:2924), the current Days Payable is 188.44 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 Cayman Island Grand Galactica (ROCO:2924) Overvalued in 2026?

Based on GuruFocus' analysis, Cayman Island Grand Galactica stock appears to be undervalued. The current stock price of NT$17.95 is trading 13.1% below its estimated GF Value™ of NT$20.65. GuruFocus considers Cayman Island Grand Galactica to be Modestly Undervalued.

Key valuation signals for ROCO:2924:

  • Days Payable: 188.44 (401% above median its 10-year median of 37.62)
  • GF Value™: NT$20.65 vs. price of NT$17.95 (13.1% below fair value)
  • GF Score™: 50/100 with 6 warning signs
  • Industry Position: 247.8% above the Manufacturing - Apparel & Accessories median (#122 of 1018)

No single metric tells the full story. See the ROCO:2924 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Cayman Island Grand Galactica Business Description

Address Zhongshan North Road, 10th Floor, Number 46, Section 2, Zhongshan District, Taipei City, TWN, 104
Cayman Island Grand Galactica Corp Ltd is engaged in construction contracting, research and development, manufacturing and sales of baby products, sales and construction engineering services, and the development, leasing and sale of real estate, residential properties and buildings. The Group has three segments: the General Merchandise Sector, which generates maximum revenue and is engaged in the sale of baby and infant products and other merchandise; the Construction Engineering Sector, which is engaged in construction contracting services; and the Property Development Sector, which is engaged in the development, leasing and sale of real estate, including residential buildings and complexes. The Group operates and generates revenue from Asia.
50GF Score

Get the complete analysis for ROCO:2924

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

NT$17.95
Price
NT$20.65
GF Value