Jing-Jan Retail Business Co (ROCO:2942) Days Payable: 339.38 (As of Dec. 2025) — 28% Below Median

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ROCO:2942 Jing-Jan Retail Business Co Ltd ROCO:2942
79 GF Score
Price NT$39.40
GF Value NT$39.96
Valuation Fairly Valued
! 9 Warning Signs
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What is Jing-Jan Retail Business Co Days Payable?

Jing-Jan Retail Business Co ROCO:2942 79 Days Payable is 339.38 as of Dec. 2025, which is 28% below its 10-year median of 474.31. GuruFocus rates ROCO:2942 with a GF Score™ of 79/100 and a GF Value™ of NT$39.96 (Fairly Valued). The stock has 9 warning signs investors should review. Among 1,103 Retail - Cyclical companies, Jing-Jan Retail Business Co ranks better than 95.92% on this metric.

Jing-Jan Retail Business Co's average Accounts Payable for the six months ended in Dec. 2025 was NT$570 Mil. Jing-Jan Retail Business Co's Cost of Goods Sold for the six months ended in Dec. 2025 was NT$307 Mil. Hence, Jing-Jan Retail Business Co's Days Payable for the six months ended in Dec. 2025 was 339.38.

The historical rank and industry rank for Jing-Jan Retail Business Co's Days Payable or its related term are showing as below:

ROCO:2942' s Days Payable Range Over the Past 10 Years
Min: 382.18   Med: 474.31   Max: 2249.01
Current: 382.18

During the past 12 years, Jing-Jan Retail Business Co's highest Days Payable was 2249.01. The lowest was 382.18. And the median was 474.31.

ROCO:2942's Days Payable is ranked better than
95.92% of 1103 companies
in the Retail - Cyclical industry
Industry Median: 51.47 vs ROCO:2942: 382.18

Jing-Jan Retail Business Co's Days Payable declined from Dec. 2024 (380.39) to Dec. 2025 (339.38). It may suggest that Jing-Jan Retail Business Co accelerated paying its suppliers.


Jing-Jan Retail Business Co Days Payable Historical Data

* Premium members only.

The historical data trend for Jing-Jan Retail Business 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.

Jing-Jan Retail Business Co Days Payable Chart

Jing-Jan Retail Business Co 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 484.20 512.83 493.64 463.15 429.33

Jing-Jan Retail Business Co Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 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 Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 364.76 459.59 380.39 378.59 339.38

ROCO:2942 vs DDS, M: Days Payable Comparison

For the Department Stores subindustry, Jing-Jan Retail Business 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.


Jing-Jan Retail Business Co Days Payable vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Jing-Jan Retail Business Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Jing-Jan Retail Business Co's Days Payable falls into.


ROCO:2942
79GF Score
Jing-Jan Retail Business Co Ltd ROCO:2942
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Jing-Jan Retail Business 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.

Jing-Jan Retail Business 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
=( (748.963 + 666.478) / 2 ) / 601.673*365
=707.7205 / 601.673*365
=429.33

Jing-Jan Retail Business 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
=( (474.514 + 666.478) / 2 ) / 306.785*365 / 2
=570.496 / 306.785*365 / 2
=339.38

* 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 339.38 mean?
Jing-Jan Retail Business Co (ROCO:2942) has a Days Payable of 339.38 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 Jing-Jan Retail Business Co and its competitors. This is 28% below median its historical median of 474.31. Over the past decade, Jing-Jan Retail Business Co's Days Payable has ranged from 382.18 to 2,249.01. According to the industry distribution chart, Jing-Jan Retail Business Co ranks #45 out of 1103 companies in the Retail - Cyclical industry, placing it in the top 4.1%.
Is Jing-Jan Retail Business Co's Days Payable too high?
Jing-Jan Retail Business Co's current Days Payable of 339.38 is 28% below median its 10-year median of 474.31. Over the past 10 years, this metric has ranged from a low of 382.18 to a high of 2,249.01. The Retail - Cyclical industry median Days Payable is 51.47. Jing-Jan Retail Business Co's value of 339.38 is 559.4% above this industry median. Based on the distribution chart, Jing-Jan Retail Business Co ranks #45 out of 1103 companies in the Retail - Cyclical industry, which is in the top quartile — a strong position relative to peers. Overall, Jing-Jan Retail Business Co has a GF Score™ of 79/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Jing-Jan Retail Business Co's Days Payable compare to DDS and M?
According to the Retail - Cyclical industry distribution chart, Jing-Jan Retail Business Co ranks #45 out of 1103 companies for Days Payable. This places Jing-Jan Retail Business Co in the top 4% of its industry — outperforming the majority of peers. The industry median Days Payable is 51.47. Jing-Jan Retail Business Co's value of 339.38 is 559.4% above this benchmark. Historically, Jing-Jan Retail Business Co's own Days Payable has ranged from 382.18 to 2,249.01 over the past decade. While the company's 10-year median is 474.31 vs. the industry median of 51.47, Jing-Jan Retail Business Co 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 51.47, based on 1,103 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. Jing-Jan Retail Business Co's current Days Payable of 339.38 is 559.4% 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 Jing-Jan Retail Business Co and its competitors. For the Retail - Cyclical industry, the median Days Payable is 51.47 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Jing-Jan Retail Business Co's current Days Payable is 339.38, which is 28% below median its own 10-year median of 474.31. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Jing-Jan Retail Business Co stock overvalued right now?
Based on GuruFocus' analysis, Jing-Jan Retail Business Co (ROCO:2942) is currently considered Fairly Valued. The stock's GF Value™ is NT$39.96, compared to a current price of NT$39.40 — trading 1.4% below its estimated fair value. The current Days Payable is 339.38, which is 28% below median its 10-year median of 474.31 and 559.4% above the Retail - Cyclical industry median of 51.47. Jing-Jan Retail Business Co's overall GF Score™ is 79/100 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 Jing-Jan Retail Business Co (ROCO:2942), the current Days Payable is 339.38 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 Jing-Jan Retail Business Co (ROCO:2942) Overvalued in 2026?

Based on GuruFocus' analysis, Jing-Jan Retail Business Co stock appears to be undervalued. The current stock price of NT$39.40 is trading 1.4% below its estimated GF Value™ of NT$39.96. GuruFocus considers Jing-Jan Retail Business Co to be Fairly Valued.

Key valuation signals for ROCO:2942:

  • Days Payable: 339.38 (28% below median its 10-year median of 474.31)
  • GF Value™: NT$39.96 vs. price of NT$39.40 (1.4% below fair value)
  • GF Score™: 79/100 with 9 warning signs
  • Industry Position: 559.4% above the Retail - Cyclical median (#45 of 1103)

No single metric tells the full story. See the ROCO:2942 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Jing-Jan Retail Business Co Business Description

Address No.1, Section 1, Chengde Road, Datong District, Taipei, TWN
Jing-Jan Retail Business Co Ltd is engaged as department stores and related ancillary business. The company offers product types like floor tour which include fashion avenue, youth avenue, and food avenue, a food list which includes themes restaurant, food court, and light cafe, and shopping list.
79GF Score

Get the complete analysis for ROCO:2942

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

NT$39.40
Price
NT$39.96
GF Value