Eclat Forever Machinery Co (ROCO:3485) Days Payable: 70.75 (As of Dec. 2025) — 41% Below Median

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ROCO:3485 Eclat Forever Machinery Co Ltd ROCO:3485
60 GF Score
Price NT$263.00
GF Value NT$57.70
Valuation Significantly Overvalued
! 3 Warning Signs
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What is Eclat Forever Machinery Co Days Payable?

Eclat Forever Machinery Co ROCO:3485 -5.40% 60 Days Payable is 70.75 as of Dec. 2025, which is 41% below its 10-year median of 119.62. GuruFocus rates ROCO:3485 with a GF Score™ of 60/100 and a GF Value™ of NT$57.70 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 2,992 Industrial Products companies, Eclat Forever Machinery Co ranks better than 73.6% on this metric.

Eclat Forever Machinery Co's average Accounts Payable for the three months ended in Dec. 2025 was NT$53.1 Mil. Eclat Forever Machinery Co's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$68.5 Mil. Hence, Eclat Forever Machinery Co's Days Payable for the three months ended in Dec. 2025 was 70.75.

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

ROCO:3485' s Days Payable Range Over the Past 10 Years
Min: 73.1   Med: 119.62   Max: 185.28
Current: 140.19

During the past 13 years, Eclat Forever Machinery Co's highest Days Payable was 185.28. The lowest was 73.10. And the median was 119.62.

ROCO:3485's Days Payable is ranked better than
73.6% of 2992 companies
in the Industrial Products industry
Industry Median: 78.045 vs ROCO:3485: 140.19

Eclat Forever Machinery Co's Days Payable increased from Sep. 2024 (47.42) to Dec. 2025 (70.75). It may suggest that Eclat Forever Machinery Co delayed paying its suppliers.


Eclat Forever Machinery Co Days Payable Historical Data

* Premium members only.

The historical data trend for Eclat Forever Machinery 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.

Eclat Forever Machinery Co Days Payable Chart

Eclat Forever Machinery 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 135.98 146.88 181.70 73.10 88.75

Eclat Forever Machinery Co Quarterly Data
Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Sep24 Dec24 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 47.42 76.38 0.00 60.21 70.75

ROCO:3485 vs GEV, ETN, PH: Days Payable Comparison

For the Specialty Industrial Machinery subindustry, Eclat Forever Machinery 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.


Eclat Forever Machinery Co Days Payable vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Eclat Forever Machinery Co's Days Payable distribution charts can be found below:

* The bar in red indicates where Eclat Forever Machinery Co's Days Payable falls into.


ROCO:3485
60GF Score
Eclat Forever Machinery Co Ltd ROCO:3485
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Eclat Forever Machinery 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.

Eclat Forever Machinery 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
=( (63.674 + 54.393) / 2 ) / 242.789*365
=59.0335 / 242.789*365
=88.75

Eclat Forever Machinery 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
=( (51.763 + 54.393) / 2 ) / 68.457*365 / 4
=53.078 / 68.457*365 / 4
=70.75

* 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 70.75 mean?
Eclat Forever Machinery Co (ROCO:3485) has a Days Payable of 70.75 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 Eclat Forever Machinery Co and its competitors. This is 41% below median its historical median of 119.62. Over the past decade, Eclat Forever Machinery Co's Days Payable has ranged from 73.10 to 185.28. According to the industry distribution chart, Eclat Forever Machinery Co ranks #790 out of 2992 companies in the Industrial Products industry, placing it in the top 26.4%.
Is Eclat Forever Machinery Co's Days Payable too high?
Eclat Forever Machinery Co's current Days Payable of 70.75 is 41% below median its 10-year median of 119.62. Over the past 10 years, this metric has ranged from a low of 73.10 to a high of 185.28. The Industrial Products industry median Days Payable is 78.05. Eclat Forever Machinery Co's value of 70.75 is 9.3% below this industry median. Based on the distribution chart, Eclat Forever Machinery Co ranks #790 out of 2992 companies in the Industrial Products industry, which is above the industry midpoint. Overall, Eclat Forever Machinery Co has a GF Score™ of 60/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Eclat Forever Machinery Co's Days Payable compare to GEV and ETN?
According to the Industrial Products industry distribution chart, Eclat Forever Machinery Co ranks #790 out of 2992 companies for Days Payable. This puts Eclat Forever Machinery Co in the upper half of its industry. The industry median Days Payable is 78.05. Eclat Forever Machinery Co's value of 70.75 is 9.3% below this benchmark. Historically, Eclat Forever Machinery Co's own Days Payable has ranged from 73.10 to 185.28 over the past decade. While the company's 10-year median is 119.62 vs. the industry median of 78.05, Eclat Forever Machinery 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 an Industrial Products company?
The median Days Payable among Industrial Products companies is 78.05, based on 2,992 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. Eclat Forever Machinery Co's current Days Payable of 70.75 is 9.3% 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 Eclat Forever Machinery Co and its competitors. For the Industrial Products industry, the median Days Payable is 78.05 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eclat Forever Machinery Co's current Days Payable is 70.75, which is 41% below median its own 10-year median of 119.62. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eclat Forever Machinery Co stock overvalued right now?
Based on GuruFocus' analysis, Eclat Forever Machinery Co (ROCO:3485) is currently considered Significantly Overvalued. The stock's GF Value™ is NT$57.70, compared to a current price of NT$263.00 — trading 355.8% above its estimated fair value. The current Days Payable is 70.75, which is 41% below median its 10-year median of 119.62 and 9.3% below the Industrial Products industry median of 78.05. Eclat Forever Machinery Co's overall GF Score™ is 60/100 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 Eclat Forever Machinery Co (ROCO:3485), the current Days Payable is 70.75 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 Eclat Forever Machinery Co (ROCO:3485) Overvalued in 2026?

Based on GuruFocus' analysis, Eclat Forever Machinery Co stock appears to be overvalued. The current stock price of NT$263.00 is trading 355.8% above its estimated GF Value™ of NT$57.70. GuruFocus considers Eclat Forever Machinery Co to be Significantly Overvalued.

Key valuation signals for ROCO:3485:

  • Days Payable: 70.75 (41% below median its 10-year median of 119.62)
  • GF Value™: NT$57.70 vs. price of NT$263.00 (355.8% above fair value)
  • GF Score™: 60/100 with 3 warning signs
  • Industry Position: 9.3% below the Industrial Products median (#790 of 2992)

No single metric tells the full story. See the ROCO:3485 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Eclat Forever Machinery Co Business Description

Address No. 16, Lane 760, Jiadong Road, Bade District, Taoyuan, TWN, 33466
Eclat Forever Machinery Co Ltd is a Taiwan-based company specializing in making touch panels, liquid crystal displays (LCD), plasma display panels (PDP), printed circuit boards (PCB), and other related production equipment. The company offers products has applications in various industries.
60GF Score

Get the complete analysis for ROCO:3485

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

NT$263.00
Price
NT$57.70
GF Value