Yem Chio Distribution Co (ROCO:3171) Days Payable: 44.91 (As of Dec. 2025) — 16% Below Median

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ROCO:3171 Yem Chio Distribution Co Ltd ROCO:3171
65 GF Score
Price NT$63.60
GF Value NT$62.20
Valuation Fairly Valued
! 3 Warning Signs
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What is Yem Chio Distribution Co Days Payable?

Yem Chio Distribution Co ROCO:3171 -1.85% 65 Days Payable is 44.91 as of Dec. 2025, which is 16% below its 10-year median of 53.35. GuruFocus rates ROCO:3171 with a GF Score™ of 65/100 and a GF Value™ of NT$62.20 (Fairly Valued). The stock has 3 warning signs investors should review. Among 382 Packaging & Containers companies, Yem Chio Distribution Co ranks worse than 62.04% on this metric.

Yem Chio Distribution Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$217 Mil. Yem Chio Distribution Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$441 Mil. Hence, Yem Chio Distribution Co's Days Payable for the three months ended in Dec. 2025 was 44.91.

The historical rank and industry rank for Yem Chio Distribution Co's Days Payable or its related term are showing as below:

ROCO:3171' s Days Payable Range Over the Past 10 Years
Min: 46.95   Med: 53.35   Max: 60.59
Current: 47

During the past 13 years, Yem Chio Distribution Co's highest Days Payable was 60.59. The lowest was 46.95. And the median was 53.35.

ROCO:3171's Days Payable is ranked worse than
62.04% of 382 companies
in the Packaging & Containers industry
Industry Median: 57.265 vs ROCO:3171: 47.00

Yem Chio Distribution Co's Days Payable declined from Dec. 2024 (53.03) to Dec. 2025 (44.91). It may suggest that Yem Chio Distribution Co accelerated paying its suppliers.


Yem Chio Distribution Co Days Payable Historical Data

* Premium members only.

The historical data trend for Yem Chio Distribution 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.

Yem Chio Distribution Co Days Payable Chart

Yem Chio Distribution 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 50.22 51.36 55.21 53.85 46.95

Yem Chio Distribution Co 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 53.03 57.62 52.61 39.85 44.91

ROCO:3171 vs SW, PKG, IP: Days Payable Comparison

For the Packaging & Containers subindustry, Yem Chio Distribution 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.


Yem Chio Distribution Co Days Payable vs Packaging & Containers Industry

For the Packaging & Containers industry and Consumer Cyclical sector, Yem Chio Distribution Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Yem Chio Distribution Co's Days Payable falls into.


ROCO:3171
65GF Score
Yem Chio Distribution Co Ltd ROCO:3171
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Yem Chio Distribution 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.

Yem Chio Distribution 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
=( (158.073 + 203.659) / 2 ) / 1406.051*365
=180.866 / 1406.051*365
=46.95

Yem Chio Distribution 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: Sep. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (230.736 + 203.659) / 2 ) / 441.295*365 / 4
=217.1975 / 441.295*365 / 4
=44.91

* 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 44.91 mean?
Yem Chio Distribution Co (ROCO:3171) has a Days Payable of 44.91 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 Yem Chio Distribution Co and its competitors. This is 16% below median its historical median of 53.35. Over the past decade, Yem Chio Distribution Co's Days Payable has ranged from 46.95 to 60.59. According to the industry distribution chart, Yem Chio Distribution Co ranks #237 out of 382 companies in the Packaging & Containers industry, placing it in the top 62%.
Is Yem Chio Distribution Co's Days Payable too high?
Yem Chio Distribution Co's current Days Payable of 44.91 is 16% below median its 10-year median of 53.35. Over the past 10 years, this metric has ranged from a low of 46.95 to a high of 60.59. The Packaging & Containers industry median Days Payable is 57.27. Yem Chio Distribution Co's value of 44.91 is 21.6% below this industry median. Based on the distribution chart, Yem Chio Distribution Co ranks #237 out of 382 companies in the Packaging & Containers industry, which is below the industry midpoint. Overall, Yem Chio Distribution Co has a GF Score™ of 65/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Yem Chio Distribution Co's Days Payable compare to SW and PKG?
According to the Packaging & Containers industry distribution chart, Yem Chio Distribution Co ranks #237 out of 382 companies for Days Payable. This places Yem Chio Distribution Co in the lower half of its industry. The industry median Days Payable is 57.27. Yem Chio Distribution Co's value of 44.91 is 21.6% below this benchmark. Historically, Yem Chio Distribution Co's own Days Payable has ranged from 46.95 to 60.59 over the past decade. While the company's 10-year median is 53.35 vs. the industry median of 57.27, Yem Chio Distribution 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 Packaging & Containers company?
The median Days Payable among Packaging & Containers companies is 57.27, based on 382 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. Yem Chio Distribution Co's current Days Payable of 44.91 is 21.6% 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 Yem Chio Distribution Co and its competitors. For the Packaging & Containers industry, the median Days Payable is 57.27 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Yem Chio Distribution Co's current Days Payable is 44.91, which is 16% below median its own 10-year median of 53.35. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Yem Chio Distribution Co stock overvalued right now?
Based on GuruFocus' analysis, Yem Chio Distribution Co (ROCO:3171) is currently considered Fairly Valued. The stock's GF Value™ is NT$62.20, compared to a current price of NT$63.60 — trading 2.3% above its estimated fair value. The current Days Payable is 44.91, which is 16% below median its 10-year median of 53.35 and 21.6% below the Packaging & Containers industry median of 57.27. Yem Chio Distribution Co's overall GF Score™ is 65/100 with 3 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 Yem Chio Distribution Co (ROCO:3171), the current Days Payable is 44.91 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 Yem Chio Distribution Co (ROCO:3171) Overvalued in 2026?

Based on GuruFocus' analysis, Yem Chio Distribution Co stock appears to be overvalued. The current stock price of NT$63.60 is trading 2.3% above its estimated GF Value™ of NT$62.20. GuruFocus considers Yem Chio Distribution Co to be Fairly Valued.

Key valuation signals for ROCO:3171:

  • Days Payable: 44.91 (16% below median its 10-year median of 53.35)
  • GF Value™: NT$62.20 vs. price of NT$63.60 (2.3% above fair value)
  • GF Score™: 65/100 with 3 warning signs
  • Industry Position: 21.6% below the Packaging & Containers median (#237 of 382)

No single metric tells the full story. See the ROCO:3171 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Yem Chio Distribution Co Business Description

Address Xingshan Road, 5th Floor, No.397, Neihu District, Taipei, TWN, 114521
Yem Chio Distribution Co Ltd is mainly engaged in the import and export of packaging materials. Its product portfolio comprises packaging machines, tape stations, sealing machines, kraft paper tapes, double-sided tapes, cushion packaging materials, and paper and plastic packaging materials, among others. Geographically, the company derives a majority of its revenue from Taiwan, followed by China, and other regions.
65GF Score

Get the complete analysis for ROCO:3171

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

NT$63.60
Price
NT$62.20
GF Value