LFA CoROCO:3226 72 Days Payable is 71.66 as of Dec. 2025, which is 21% below its 10-year median of 90.95. GuruFocus rates ROCO:3226 with a GF Score™ of 72/100 and a GF Value™ of NT$37.69 (Modestly Overvalued). The stock has 5 warning signs investors should review. Among 1,307 Vehicles & Parts companies, LFA Co ranks better than 58.22% on this metric.
LFA Co's average Accounts Payable for the
three
months ended in Dec. 2025 was NT$218 Mil. LFA Co's Cost of Goods Sold for the
three
months ended in Dec. 2025 was NT$278 Mil.
Hence, LFA Co's Days Payable for the
three
months ended in Dec. 2025 was 71.66.
The historical rank and industry rank for LFA Co's Days Payable or its related term are showing as below:
ROCO:3226'
s Days Payable Range Over the Past 10 Years
Min: 72.71 Med: 90.95 Max: 110.18
Current: 77.36
During the past 13 years, LFA Co's highest Days Payable was 110.18. The lowest was 72.71. And the median was 90.95.
ROCO:3226's Days Payable is ranked better than 58.22% of 1307
companies
in the Vehicles & Parts industry
Industry Median: 67.02
vs ROCO:3226: 77.36
LFA Co's Days Payable
declined
from Dec. 2024 (81.48) to Dec. 2025 (71.66).
It may suggest that LFA Coaccelerated paying its suppliers.
LFA Co Days Payable Related Terms
LFA Co Days Payable Historical Data
* Premium members only.
The historical data trend for LFA 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.
For the Auto Parts subindustry, LFA 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.
LFA Co Days Payable vs Vehicles & Parts Industry
For the Vehicles & Parts industry and Consumer Cyclical sector, LFA Co's Days Payable distribution charts can be found below:
* The bar in red indicates where LFA Co'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.
LFA Co'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.
LFA Co (ROCO:3226) has a Days Payable of 71.66 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 LFA Co and its competitors. This is 21% below median its historical median of 90.95. Over the past decade, LFA Co's Days Payable has ranged from 72.71 to 110.18. According to the industry distribution chart, LFA Co ranks #546 out of 1307 companies in the Vehicles & Parts industry, placing it in the top 41.8%.
Is LFA Co's Days Payable too high?
LFA Co's current Days Payable of 71.66 is 21% below median its 10-year median of 90.95. Over the past 10 years, this metric has ranged from a low of 72.71 to a high of 110.18. The Vehicles & Parts industry median Days Payable is 67.02. LFA Co's value of 71.66 is 6.9% above this industry median. Based on the distribution chart, LFA Co ranks #546 out of 1307 companies in the Vehicles & Parts industry, which is above the industry midpoint. Overall, LFA Co has a GF Score™ of 72/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does LFA Co's Days Payable compare to VRT and BE?
According to the Vehicles & Parts industry distribution chart, LFA Co ranks #546 out of 1307 companies for Days Payable. This puts LFA Co in the upper half of its industry. The industry median Days Payable is 67.02. LFA Co's value of 71.66 is 6.9% above this benchmark. Historically, LFA Co's own Days Payable has ranged from 72.71 to 110.18 over the past decade. While the company's 10-year median is 90.95 vs. the industry median of 67.02, LFA 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 Vehicles & Parts company?
The median Days Payable among Vehicles & Parts companies is 67.02, based on 1,307 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. LFA Co's current Days Payable of 71.66 is 6.9% 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 LFA Co and its competitors. For the Vehicles & Parts industry, the median Days Payable is 67.02 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. LFA Co's current Days Payable is 71.66, which is 21% below median its own 10-year median of 90.95. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is LFA Co stock overvalued right now?
Based on GuruFocus' analysis, LFA Co (ROCO:3226) is currently considered Modestly Overvalued. The stock's GF Value™ is NT$37.69, compared to a current price of NT$46.50 — trading 23.4% above its estimated fair value. The current Days Payable is 71.66, which is 21% below median its 10-year median of 90.95 and 6.9% above the Vehicles & Parts industry median of 67.02. LFA Co's overall GF Score™ is 72/100 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 LFA Co (ROCO:3226), the current Days Payable is 71.66 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 LFA Co (ROCO:3226) Overvalued in 2026?
Based on GuruFocus' analysis, LFA Co stock appears to be overvalued.
The current stock price of NT$46.50 is trading 23.4% above its estimated GF Value™ of NT$37.69.
GuruFocus considers LFA Co to be Modestly Overvalued.
Key valuation signals for ROCO:3226:
Days Payable: 71.66 (21% below median its 10-year median of 90.95)
GF Value™: NT$37.69 vs. price of NT$46.50 (23.4% above fair value)
Industry Position: 6.9% above the Vehicles & Parts median (#546 of 1307)
No single metric tells the full story. See the ROCO:3226 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
LFA Co Ltd is engaged in the manufacturing, processing, and trading of automotive components and electronic components. The company's products include headlights, foglights, tail lamps, and other related products for different types of automotive vehicles. It operates in only one segment of production and sales of automotive components.
72GF Score
Get the complete analysis for ROCO:3226
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