Sun Own Industrial Co (ROCO:2940) Days Payable: 29.15 (As of Dec. 2025) — Near Median

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ROCO:2940 Sun Own Industrial Co Ltd ROCO:2940
13 GF Score
Price NT$24.10
! 9 Warning Signs
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What is Sun Own Industrial Co Days Payable?

Sun Own Industrial Co ROCO:2940 -2.23% 13 Days Payable is 29.15 as of Dec. 2025, which is 1% below its 10-year median of 29.38. GuruFocus rates ROCO:2940 with a GF Score™ of 13/100. The stock has 9 warning signs investors should review. Among 777 Travel & Leisure companies, Sun Own Industrial Co ranks worse than 75.16% on this metric.

Sun Own Industrial Co's average Accounts Payable for the six months ended in Dec. 2025 was NT$37.4 Mil. Sun Own Industrial Co's Cost of Goods Sold for the six months ended in Dec. 2025 was NT$234.3 Mil. Hence, Sun Own Industrial Co's Days Payable for the six months ended in Dec. 2025 was 29.15.

The historical rank and industry rank for Sun Own Industrial Co's Days Payable or its related term are showing as below:

ROCO:2940' s Days Payable Range Over the Past 10 Years
Min: 23.51   Med: 29.38   Max: 38.48
Current: 28.33

During the past 4 years, Sun Own Industrial Co's highest Days Payable was 38.48. The lowest was 23.51. And the median was 29.38.

ROCO:2940's Days Payable is ranked worse than
75.16% of 777 companies
in the Travel & Leisure industry
Industry Median: 57.32 vs ROCO:2940: 28.33

Sun Own Industrial Co's Days Payable increased from Dec. 2024 (19.33) to Dec. 2025 (29.15). It may suggest that Sun Own Industrial Co delayed paying its suppliers.


Sun Own Industrial Co Days Payable Historical Data

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The historical data trend for Sun Own Industrial 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.

Sun Own Industrial Co Days Payable Chart

Sun Own Industrial Co Annual Data
Trend Dec22 Dec23 Dec24 Dec25
Days Payable
38.48 28.52 23.51 30.24

Sun Own Industrial Co Semi-Annual Data
Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Days Payable Get a 7-Day Free Trial 21.66 23.48 19.33 25.31 29.15

ROCO:2940 vs BKNG, ABNB, RCL: Days Payable Comparison

For the Travel Services subindustry, Sun Own Industrial 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.


Sun Own Industrial Co Days Payable vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Sun Own Industrial Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Sun Own Industrial Co's Days Payable falls into.


ROCO:2940
13GF Score
Sun Own Industrial Co Ltd ROCO:2940
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Sun Own Industrial 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.

Sun Own Industrial 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
=( (26.508 + 45.624) / 2 ) / 435.262*365
=36.066 / 435.262*365
=30.24

Sun Own Industrial 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
=( (29.228 + 45.624) / 2 ) / 234.308*365 / 2
=37.426 / 234.308*365 / 2
=29.15

* 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 29.15 mean?
Sun Own Industrial Co (ROCO:2940) has a Days Payable of 29.15 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 Sun Own Industrial Co and its competitors. This is near median its historical median of 29.38. Over the past decade, Sun Own Industrial Co's Days Payable has ranged from 23.51 to 38.48. According to the industry distribution chart, Sun Own Industrial Co ranks #584 out of 777 companies in the Travel & Leisure industry, placing it in the top 75.2%.
Is Sun Own Industrial Co's Days Payable too high?
Sun Own Industrial Co's current Days Payable of 29.15 is near median its 10-year median of 29.38. Over the past 10 years, this metric has ranged from a low of 23.51 to a high of 38.48. The Travel & Leisure industry median Days Payable is 57.32. Sun Own Industrial Co's value of 29.15 is 49.1% below this industry median. Based on the distribution chart, Sun Own Industrial Co ranks #584 out of 777 companies in the Travel & Leisure industry, which is in the bottom quartile relative to peers. Overall, Sun Own Industrial Co has a GF Score™ of 13/100, reflecting its overall financial health beyond just this single metric.
How does Sun Own Industrial Co's Days Payable compare to BKNG and ABNB?
According to the Travel & Leisure industry distribution chart, Sun Own Industrial Co ranks #584 out of 777 companies for Days Payable. This places Sun Own Industrial Co in the lower half of its industry. The industry median Days Payable is 57.32. Sun Own Industrial Co's value of 29.15 is 49.1% below this benchmark. Historically, Sun Own Industrial Co's own Days Payable has ranged from 23.51 to 38.48 over the past decade. While the company's 10-year median is 29.38 vs. the industry median of 57.32, Sun Own Industrial 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 Travel & Leisure company?
The median Days Payable among Travel & Leisure companies is 57.32, based on 777 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. Sun Own Industrial Co's current Days Payable of 29.15 is 49.1% 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 Sun Own Industrial Co and its competitors. For the Travel & Leisure industry, the median Days Payable is 57.32 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Sun Own Industrial Co's current Days Payable is 29.15, which is near median its own 10-year median of 29.38. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sun Own Industrial Co stock overvalued right now?
Sun Own Industrial Co (ROCO:2940) has a current Days Payable of 29.15. The current Days Payable is 29.15, which is near median its 10-year median of 29.38 and 49.1% below the Travel & Leisure industry median of 57.32. Sun Own Industrial Co's overall GF Score™ is 13/100 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 Sun Own Industrial Co (ROCO:2940), the current Days Payable is 29.15 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.

Sun Own Industrial Co Business Description

Address Zhangshui Road, Section. 2, No.400, Pitou Township, Dahu Village, Changhua, TWN, 523
Sun Own Industrial Co Ltd is engaged in the Design and sale of outdoor tourism products for mountaineering and water sports.
13GF Score

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

NT$24.10
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