YJN Co (ROCO:3191) Days Payable: 23.74 (As of Dec. 2025) — 22% Below Median


ROCO:3191 YJN Co Ltd ROCO:3191
55 GF Score
Price NT$18.80
GF Value NT$15.25
Valuation Modestly Overvalued
! 4 Warning Signs
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What is YJN Co Days Payable?

YJN Co ROCO:3191 55 Days Payable is 23.74 as of Dec. 2025, which is 22% below its 10-year median of 30.31. GuruFocus rates ROCO:3191 with a GF Score™ of 55/100 and a GF Value™ of NT$15.25 (Modestly Overvalued). The stock has 4 warning signs investors should review. Among 2,445 Hardware companies, YJN Co ranks worse than 91.41% on this metric.

YJN Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$6.9 Mil. YJN Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$26.4 Mil. Hence, YJN Co's Days Payable for the three months ended in Dec. 2025 was 23.74.

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

ROCO:3191' s Days Payable Range Over the Past 10 Years
Min: 13.25   Med: 30.31   Max: 47.52
Current: 23.4

During the past 13 years, YJN Co's highest Days Payable was 47.52. The lowest was 13.25. And the median was 30.31.

ROCO:3191's Days Payable is ranked worse than
91.41% of 2445 companies
in the Hardware industry
Industry Median: 70.06 vs ROCO:3191: 23.40

YJN Co's Days Payable increased from Dec. 2024 (21.74) to Dec. 2025 (23.74). It may suggest that YJN Co delayed paying its suppliers.


YJN Co Days Payable Historical Data

* Premium members only.

The historical data trend for YJN 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.

YJN Co Days Payable Chart

YJN 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 38.91 46.74 33.91 21.11 20.47

YJN 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 21.74 21.51 25.85 25.07 23.74

ROCO:3191 vs APH, GLW: Days Payable Comparison

For the Electronic Components subindustry, YJN 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.


YJN Co Days Payable vs Hardware Industry

For the Hardware industry and Technology sector, YJN Co's Days Payable distribution charts can be found below:

* The bar in red indicates where YJN Co's Days Payable falls into.


ROCO:3191
55GF Score
YJN Co Ltd ROCO:3191
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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YJN 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.

YJN 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
=( (8.291 + 6.137) / 2 ) / 128.664*365
=7.214 / 128.664*365
=20.47

YJN 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
=( (7.602 + 6.137) / 2 ) / 26.401*365 / 4
=6.8695 / 26.401*365 / 4
=23.74

* 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 23.74 mean?
YJN Co (ROCO:3191) has a Days Payable of 23.74 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 YJN Co and its competitors. This is 22% below median its historical median of 30.31. Over the past decade, YJN Co's Days Payable has ranged from 13.25 to 47.52. According to the industry distribution chart, YJN Co ranks #2235 out of 2445 companies in the Hardware industry, placing it in the top 91.4%.
Is YJN Co's Days Payable too high?
YJN Co's current Days Payable of 23.74 is 22% below median its 10-year median of 30.31. Over the past 10 years, this metric has ranged from a low of 13.25 to a high of 47.52. The Hardware industry median Days Payable is 70.06. YJN Co's value of 23.74 is 66.1% below this industry median. Based on the distribution chart, YJN Co ranks #2235 out of 2445 companies in the Hardware industry, which is in the bottom quartile relative to peers. Overall, YJN Co has a GF Score™ of 55/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does YJN Co's Days Payable compare to APH and GLW?
According to the Hardware industry distribution chart, YJN Co ranks #2235 out of 2445 companies for Days Payable. This places YJN Co in the lower half of its industry. The industry median Days Payable is 70.06. YJN Co's value of 23.74 is 66.1% below this benchmark. Historically, YJN Co's own Days Payable has ranged from 13.25 to 47.52 over the past decade. While the company's 10-year median is 30.31 vs. the industry median of 70.06, YJN 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 Hardware company?
The median Days Payable among Hardware companies is 70.06, based on 2,445 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. YJN Co's current Days Payable of 23.74 is 66.1% 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 YJN Co and its competitors. For the Hardware industry, the median Days Payable is 70.06 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. YJN Co's current Days Payable is 23.74, which is 22% below median its own 10-year median of 30.31. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is YJN Co stock overvalued right now?
Based on GuruFocus' analysis, YJN Co (ROCO:3191) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$15.25, compared to a current price of NT$18.80 — trading 23.3% above its estimated fair value. The current Days Payable is 23.74, which is 22% below median its 10-year median of 30.31 and 66.1% below the Hardware industry median of 70.06. YJN Co's overall GF Score™ is 55/100 with 4 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 YJN Co (ROCO:3191), the current Days Payable is 23.74 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 YJN Co (ROCO:3191) Overvalued in 2026?

Based on GuruFocus' analysis, YJN Co stock appears to be overvalued. The current stock price of NT$18.80 is trading 23.3% above its estimated GF Value™ of NT$15.25. GuruFocus considers YJN Co to be Modestly Overvalued.

Key valuation signals for ROCO:3191:

  • Days Payable: 23.74 (22% below median its 10-year median of 30.31)
  • GF Value™: NT$15.25 vs. price of NT$18.80 (23.3% above fair value)
  • GF Score™: 55/100 with 4 warning signs
  • Industry Position: 66.1% below the Hardware median (#2235 of 2445)

No single metric tells the full story. See the ROCO:3191 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


YJN Co Business Description

Address Sec. 1, Zhonghua Road, 6th Floor- 8th, No. 7, Zhongzheng District, Taipei, TWN, 10043
YJN Co Ltd is a Taiwan-based company engaged in the production and sales of electronic components and electronic materials, as well as import and export trade. The company operates in single segment which is Plastic electronics segment.
55GF Score

Get the complete analysis for ROCO:3191

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

NT$18.80
Price
NT$15.25
GF Value