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Eslite SpectrumROCO:2926 -2.19%51 Days Payable is 181.65 as of Dec. 2025, which is 15% below its 10-year median of 214.17. GuruFocus rates ROCO:2926 with a GF Score™ of 51/100 and a GF Value™ of NT$59.23 (Possible Value Trap). The stock has 5 warning signs investors should review. Among 1,100 Retail - Cyclical companies, Eslite Spectrum ranks better than 89.27% on this metric.
The historical rank and industry rank for Eslite Spectrum's Days Payable or its related term are showing as below:
ROCO:2926'
s Days Payable Range Over the Past 10 Years
Min: 173.52 Med: 214.17 Max: 291.27
Current: 173.52
During the past 13 years, Eslite Spectrum's highest Days Payable was 291.27. The lowest was 173.52. And the median was 214.17.
ROCO:2926's Days Payable is ranked better than 89.27% of 1100
companies
in the Retail - Cyclical industry
Industry Median: 51.66
vs ROCO:2926: 173.52
Eslite Spectrum's Days Payable
increased
from Dec. 2024 (152.66) to Dec. 2025 (181.65).
It may suggest that Eslite Spectrumdelayed paying its suppliers.
Eslite Spectrum Days Payable Related Terms
Eslite Spectrum Days Payable Historical Data
* Premium members only.
The historical data trend for Eslite Spectrum'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.
For the Department Stores subindustry, Eslite Spectrum'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.
Eslite Spectrum Days Payable vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Eslite Spectrum's Days Payable distribution charts can be found below:
* The bar in red indicates where Eslite Spectrum'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.
Eslite Spectrum'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.
Eslite Spectrum (ROCO:2926) has a Days Payable of 181.65 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 Eslite Spectrum and its competitors. This is 15% below median its historical median of 214.17. Over the past decade, Eslite Spectrum's Days Payable has ranged from 173.52 to 291.27. According to the industry distribution chart, Eslite Spectrum ranks #118 out of 1100 companies in the Retail - Cyclical industry, placing it in the top 10.7%.
Is Eslite Spectrum's Days Payable too high?
Eslite Spectrum's current Days Payable of 181.65 is 15% below median its 10-year median of 214.17. Over the past 10 years, this metric has ranged from a low of 173.52 to a high of 291.27. The Retail - Cyclical industry median Days Payable is 51.66. Eslite Spectrum's value of 181.65 is 251.6% above this industry median. Based on the distribution chart, Eslite Spectrum ranks #118 out of 1100 companies in the Retail - Cyclical industry, which is in the top quartile — a strong position relative to peers. Overall, Eslite Spectrum has a GF Score™ of 51/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Eslite Spectrum's Days Payable compare to DDS and M?
According to the Retail - Cyclical industry distribution chart, Eslite Spectrum ranks #118 out of 1100 companies for Days Payable. This places Eslite Spectrum in the top 11% of its industry — outperforming the majority of peers. The industry median Days Payable is 51.66. Eslite Spectrum's value of 181.65 is 251.6% above this benchmark. Historically, Eslite Spectrum's own Days Payable has ranged from 173.52 to 291.27 over the past decade. While the company's 10-year median is 214.17 vs. the industry median of 51.66, Eslite Spectrum 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 Retail - Cyclical company?
The median Days Payable among Retail - Cyclical companies is 51.66, based on 1,100 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. Eslite Spectrum's current Days Payable of 181.65 is 251.6% 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 Eslite Spectrum and its competitors. For the Retail - Cyclical industry, the median Days Payable is 51.66 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eslite Spectrum's current Days Payable is 181.65, which is 15% below median its own 10-year median of 214.17. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eslite Spectrum stock overvalued right now?
Based on GuruFocus' analysis, Eslite Spectrum (ROCO:2926) is currently considered Possible Value Trap. The stock's GF Value™ is NT$59.23, compared to a current price of NT$31.30 — trading 47.2% below its estimated fair value. The current Days Payable is 181.65, which is 15% below median its 10-year median of 214.17 and 251.6% above the Retail - Cyclical industry median of 51.66. Eslite Spectrum's overall GF Score™ is 51/100 with 5 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 Eslite Spectrum (ROCO:2926), the current Days Payable is 181.65 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 Eslite Spectrum (ROCO:2926) Overvalued in 2026?
Based on GuruFocus' analysis, Eslite Spectrum stock appears to be undervalued.
The current stock price of NT$31.30 is trading 47.2% below its estimated GF Value™ of NT$59.23.
GuruFocus considers Eslite Spectrum to be Possible Value Trap.
Key valuation signals for ROCO:2926:
Days Payable: 181.65 (15% below median its 10-year median of 214.17)
GF Value™: NT$59.23 vs. price of NT$31.30 (47.2% below fair value)
Industry Position: 251.6% above the Retail - Cyclical median (#118 of 1100)
No single metric tells the full story. See the ROCO:2926 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Eslite Spectrum Corp mainly engaged in channels of cultural and creative industry, operation entrustment and management counseling services of department stores, trading and import of appliances and equipment for hotel use, trading and installation of appliances and equipment for kitchen use, import agency and retail of foods, as well as the operation of cafes and restaurants, as well as online retail, operation of logistics and warehousing services and others. The business segments of the company include the Omni-channel development business, Hotel business, and the Hospitality business of which majority of revenue comes from Omni-channel development business. It has presence in Taiwan, Hong Kong, China, and Malaysia. The company generates majority of revenue from Taiwan.
51GF Score
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