Acula TechnologyROCO:3434 +1.01%67 Days Payable is 32.69 as of Dec. 2025, which is 33% above its 10-year median of 24.53. GuruFocus rates ROCO:3434 with a GF Score™ of 67/100 and a GF Value™ of NT$22.17 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 2,436 Hardware companies, Acula Technology ranks worse than 71.8% on this metric.
The historical rank and industry rank for Acula Technology's Days Payable or its related term are showing as below:
ROCO:3434'
s Days Payable Range Over the Past 10 Years
Min: 16.99 Med: 24.53 Max: 46.34
Current: 46.34
During the past 13 years, Acula Technology's highest Days Payable was 46.34. The lowest was 16.99. And the median was 24.53.
ROCO:3434's Days Payable is ranked worse than 71.8% of 2436
companies
in the Hardware industry
Industry Median: 69.855
vs ROCO:3434: 46.34
Acula Technology's Days Payable
declined
from Dec. 2024 (51.42) to Dec. 2025 (32.69).
It may suggest that Acula Technologyaccelerated paying its suppliers.
Acula Technology Days Payable Related Terms
Acula Technology Days Payable Historical Data
* Premium members only.
The historical data trend for Acula Technology'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.
ROCO:3434 vs SNDK, DELL, STX: Days Payable Comparison
For the Computer Hardware subindustry, Acula Technology'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.
Acula Technology Days Payable vs Hardware Industry
For the Hardware industry and Technology sector, Acula Technology's Days Payable distribution charts can be found below:
* The bar in red indicates where Acula Technology'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.
Acula Technology'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.
Acula Technology (ROCO:3434) has a Days Payable of 32.69 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 Acula Technology and its competitors. This is 33% above median its historical median of 24.53. Over the past decade, Acula Technology's Days Payable has ranged from 16.99 to 46.34. According to the industry distribution chart, Acula Technology ranks #1749 out of 2436 companies in the Hardware industry, placing it in the top 71.8%.
Is Acula Technology's Days Payable too high?
Acula Technology's current Days Payable of 32.69 is 33% above median its 10-year median of 24.53. Over the past 10 years, this metric has ranged from a low of 16.99 to a high of 46.34. The Hardware industry median Days Payable is 69.86. Acula Technology's value of 32.69 is 53.2% below this industry median. Based on the distribution chart, Acula Technology ranks #1749 out of 2436 companies in the Hardware industry, which is below the industry midpoint. Overall, Acula Technology has a GF Score™ of 67/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Acula Technology's Days Payable compare to SNDK and DELL?
According to the Hardware industry distribution chart, Acula Technology ranks #1749 out of 2436 companies for Days Payable. This places Acula Technology in the lower half of its industry. The industry median Days Payable is 69.86. Acula Technology's value of 32.69 is 53.2% below this benchmark. Historically, Acula Technology's own Days Payable has ranged from 16.99 to 46.34 over the past decade. While the company's 10-year median is 24.53 vs. the industry median of 69.86, Acula Technology 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 69.86, based on 2,436 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. Acula Technology's current Days Payable of 32.69 is 53.2% 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 Acula Technology and its competitors. For the Hardware industry, the median Days Payable is 69.86 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Acula Technology's current Days Payable is 32.69, which is 33% above median its own 10-year median of 24.53. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Acula Technology stock overvalued right now?
Based on GuruFocus' analysis, Acula Technology (ROCO:3434) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$22.17, compared to a current price of NT$30.00 — trading 35.3% above its estimated fair value. The current Days Payable is 32.69, which is 33% above median its 10-year median of 24.53 and 53.2% below the Hardware industry median of 69.86. Acula Technology's overall GF Score™ is 67/100 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 Acula Technology (ROCO:3434), the current Days Payable is 32.69 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 Acula Technology (ROCO:3434) Overvalued in 2026?
Based on GuruFocus' analysis, Acula Technology stock appears to be overvalued.
The current stock price of NT$30.00 is trading 35.3% above its estimated GF Value™ of NT$22.17.
GuruFocus considers Acula Technology to be Significantly Overvalued.
Key valuation signals for ROCO:3434:
Days Payable: 32.69 (33% above median its 10-year median of 24.53)
GF Value™: NT$22.17 vs. price of NT$30.00 (35.3% above fair value)
Industry Position: 53.2% below the Hardware median (#1749 of 2436)
No single metric tells the full story. See the ROCO:3434 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Acula Technology Corp engaged in the manufacturing, processing, import and export, and trading of various computer and peripheral equipment, including video products, low-vision systems, point-of-sale computers, and related components. Geographically, the company generates revenue from the USA, the Netherlands, Japan, Taiwan, the UK, and Others.
67GF Score
Get the complete analysis for ROCO:3434
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